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  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2018/former-ceo-sanctioned-for-unauthorized-issuing-house-activity-and-securities-trading</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2018/former-ceo-sanctioned-for-unauthorized-issuing-house-activity-and-securities-trading"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2018/former-ceo-sanctioned-for-unauthorized-issuing-house-activity-and-securities-trading"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2018/former-ceo-sanctioned-for-unauthorized-issuing-house-activity-and-securities-trading"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2018/former-ceo-sanctioned-for-unauthorized-issuing-house-activity-and-securities-trading"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2018/former-ceo-sanctioned-for-unauthorized-issuing-house-activity-and-securities-trading"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2017/appeal-dismissed-due-to-non-payment-of-cost-advance-in-animal-confiscation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2017/appeal-dismissed-due-to-non-payment-of-cost-advance-in-animal-confiscation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2017/appeal-dismissed-due-to-non-payment-of-cost-advance-in-animal-confiscation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2017/appeal-dismissed-due-to-non-payment-of-cost-advance-in-animal-confiscation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2017/appeal-dismissed-due-to-non-payment-of-cost-advance-in-animal-confiscation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2017/appeal-dismissed-due-to-non-payment-of-cost-advance-in-animal-confiscation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2016/execution-cost-contributions-to-parity-commission-taxable-income-or-tax-exempt-membership-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2016/execution-cost-contributions-to-parity-commission-taxable-income-or-tax-exempt-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2016/execution-cost-contributions-to-parity-commission-taxable-income-or-tax-exempt-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2016/execution-cost-contributions-to-parity-commission-taxable-income-or-tax-exempt-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2016/execution-cost-contributions-to-parity-commission-taxable-income-or-tax-exempt-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2016/execution-cost-contributions-to-parity-commission-taxable-income-or-tax-exempt-membership-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2015/cameroonian-national-expulsion-due-to-serious-criminal-convictions-and-high-recidivism-risk-outweighing-family-life-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2015/cameroonian-national-expulsion-due-to-serious-criminal-convictions-and-high-recidivism-risk-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2015/cameroonian-national-expulsion-due-to-serious-criminal-convictions-and-high-recidivism-risk-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2015/cameroonian-national-expulsion-due-to-serious-criminal-convictions-and-high-recidivism-risk-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2015/cameroonian-national-expulsion-due-to-serious-criminal-convictions-and-high-recidivism-risk-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2015/cameroonian-national-expulsion-due-to-serious-criminal-convictions-and-high-recidivism-risk-outweighing-family-life-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2014/federal-supreme-court-dismisses-tax-appeals-following-appellant-s-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2014/federal-supreme-court-dismisses-tax-appeals-following-appellant-s-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2014/federal-supreme-court-dismisses-tax-appeals-following-appellant-s-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2014/federal-supreme-court-dismisses-tax-appeals-following-appellant-s-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2014/federal-supreme-court-dismisses-tax-appeals-following-appellant-s-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2014/federal-supreme-court-dismisses-tax-appeals-following-appellant-s-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2013/company-appeal-against-financial-supervisory-order-dismissed-for-lack-of-constitutional-grounding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2013/company-appeal-against-financial-supervisory-order-dismissed-for-lack-of-constitutional-grounding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2013/company-appeal-against-financial-supervisory-order-dismissed-for-lack-of-constitutional-grounding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2013/company-appeal-against-financial-supervisory-order-dismissed-for-lack-of-constitutional-grounding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2013/company-appeal-against-financial-supervisory-order-dismissed-for-lack-of-constitutional-grounding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2013/company-appeal-against-financial-supervisory-order-dismissed-for-lack-of-constitutional-grounding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2012/kosovan-national-v-employment-service-a-159-2018</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2012/kosovan-national-v-employment-service-a-159-2018"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2012/kosovan-national-v-employment-service-a-159-2018"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2012/kosovan-national-v-employment-service-a-159-2018"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2012/kosovan-national-v-employment-service-a-159-2018"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2012/kosovan-national-v-employment-service-a-159-2018"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2011/school-boards-appeal-regarding-recalculation-of-2007-operating-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2011/school-boards-appeal-regarding-recalculation-of-2007-operating-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2011/school-boards-appeal-regarding-recalculation-of-2007-operating-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2011/school-boards-appeal-regarding-recalculation-of-2007-operating-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2011/school-boards-appeal-regarding-recalculation-of-2007-operating-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2011/school-boards-appeal-regarding-recalculation-of-2007-operating-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2010/tax-cantonal-real-estate-gains-vs-corporate-income-tax-discrimination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2010/tax-cantonal-real-estate-gains-vs-corporate-income-tax-discrimination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2010/tax-cantonal-real-estate-gains-vs-corporate-income-tax-discrimination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2010/tax-cantonal-real-estate-gains-vs-corporate-income-tax-discrimination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2010/tax-cantonal-real-estate-gains-vs-corporate-income-tax-discrimination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2010/tax-cantonal-real-estate-gains-vs-corporate-income-tax-discrimination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2009/finma-v-kg-viii-classification-of-investment-scheme-and-supervisory-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2009/finma-v-kg-viii-classification-of-investment-scheme-and-supervisory-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2009/finma-v-kg-viii-classification-of-investment-scheme-and-supervisory-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2009/finma-v-kg-viii-classification-of-investment-scheme-and-supervisory-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2009/finma-v-kg-viii-classification-of-investment-scheme-and-supervisory-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2009/finma-v-kg-viii-classification-of-investment-scheme-and-supervisory-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2008/taxpayer-reimbursement-of-provisional-tax-payments-and-inadmissible-appeal-to-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2008/taxpayer-reimbursement-of-provisional-tax-payments-and-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2008/taxpayer-reimbursement-of-provisional-tax-payments-and-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2008/taxpayer-reimbursement-of-provisional-tax-payments-and-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2008/taxpayer-reimbursement-of-provisional-tax-payments-and-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2008/taxpayer-reimbursement-of-provisional-tax-payments-and-inadmissible-appeal-to-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_571-2007/property-owner-v-cantonal-administrative-court-admissibility-of-appeal-against-remand-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2007/property-owner-v-cantonal-administrative-court-admissibility-of-appeal-against-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_571-2007/property-owner-v-cantonal-administrative-court-admissibility-of-appeal-against-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_571-2007/property-owner-v-cantonal-administrative-court-admissibility-of-appeal-against-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_571-2007/property-owner-v-cantonal-administrative-court-admissibility-of-appeal-against-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_571-2007/property-owner-v-cantonal-administrative-court-admissibility-of-appeal-against-remand-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2024/covid-19-hardship-contribution-repayment-for-dividend-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2024/covid-19-hardship-contribution-repayment-for-dividend-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2024/covid-19-hardship-contribution-repayment-for-dividend-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2024/covid-19-hardship-contribution-repayment-for-dividend-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2024/covid-19-hardship-contribution-repayment-for-dividend-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2024/covid-19-hardship-contribution-repayment-for-dividend-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2023/downgrading-of-permanent-residence-permit-due-to-chronic-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2023/downgrading-of-permanent-residence-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2023/downgrading-of-permanent-residence-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2023/downgrading-of-permanent-residence-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2023/downgrading-of-permanent-residence-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2023/downgrading-of-permanent-residence-permit-due-to-chronic-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2022/swiss-residence-permit-revocation-based-on-outdated-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2022/swiss-residence-permit-revocation-based-on-outdated-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2022/swiss-residence-permit-revocation-based-on-outdated-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2022/swiss-residence-permit-revocation-based-on-outdated-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2022/swiss-residence-permit-revocation-based-on-outdated-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2022/swiss-residence-permit-revocation-based-on-outdated-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2021/swiss-supreme-court-upholds-refusal-to-renew-residency-permit-due-to-welfare-dependency-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2021/swiss-supreme-court-upholds-refusal-to-renew-residency-permit-due-to-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2021/swiss-supreme-court-upholds-refusal-to-renew-residency-permit-due-to-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2021/swiss-supreme-court-upholds-refusal-to-renew-residency-permit-due-to-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2021/swiss-supreme-court-upholds-refusal-to-renew-residency-permit-due-to-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2021/swiss-supreme-court-upholds-refusal-to-renew-residency-permit-due-to-welfare-dependency-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-serious-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-serious-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2019/renewal-refusal-upheld-for-french-national-due-to-criminal-record-and-false-declarations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2019/renewal-refusal-upheld-for-french-national-due-to-criminal-record-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2019/renewal-refusal-upheld-for-french-national-due-to-criminal-record-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2019/renewal-refusal-upheld-for-french-national-due-to-criminal-record-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2019/renewal-refusal-upheld-for-french-national-due-to-criminal-record-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2019/renewal-refusal-upheld-for-french-national-due-to-criminal-record-and-false-declarations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2018/nord-hunting-district-v-municipality-regarding-merger-and-lease-re-awarding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2018/nord-hunting-district-v-municipality-regarding-merger-and-lease-re-awarding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2018/nord-hunting-district-v-municipality-regarding-merger-and-lease-re-awarding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2018/nord-hunting-district-v-municipality-regarding-merger-and-lease-re-awarding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2018/nord-hunting-district-v-municipality-regarding-merger-and-lease-re-awarding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2018/nord-hunting-district-v-municipality-regarding-merger-and-lease-re-awarding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2017/appeal-on-expulsion-detention-dismissed-for-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2017/appeal-on-expulsion-detention-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2017/appeal-on-expulsion-detention-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2017/appeal-on-expulsion-detention-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2017/appeal-on-expulsion-detention-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2017/appeal-on-expulsion-detention-dismissed-for-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2016/area-exclusion-ban-upheld-against-foreign-national-with-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2016/area-exclusion-ban-upheld-against-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2016/area-exclusion-ban-upheld-against-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2016/area-exclusion-ban-upheld-against-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2016/area-exclusion-ban-upheld-against-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2016/area-exclusion-ban-upheld-against-foreign-national-with-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2015/farmer-denied-agricultural-payments-over-phosphorus-surplus-despite-organic-certification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2015/farmer-denied-agricultural-payments-over-phosphorus-surplus-despite-organic-certification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2015/farmer-denied-agricultural-payments-over-phosphorus-surplus-despite-organic-certification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2015/farmer-denied-agricultural-payments-over-phosphorus-surplus-despite-organic-certification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2015/farmer-denied-agricultural-payments-over-phosphorus-surplus-despite-organic-certification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2015/farmer-denied-agricultural-payments-over-phosphorus-surplus-despite-organic-certification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-recidivist-child-sex-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-recidivist-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-recidivist-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-recidivist-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-recidivist-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-recidivist-child-sex-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2013/company-v-finma-provisional-measures-appeal-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2013/company-v-finma-provisional-measures-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2013/company-v-finma-provisional-measures-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2013/company-v-finma-provisional-measures-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2013/company-v-finma-provisional-measures-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2013/company-v-finma-provisional-measures-appeal-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2012/us-citizen-opera-singer-residence-permit-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2012/us-citizen-opera-singer-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2012/us-citizen-opera-singer-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2012/us-citizen-opera-singer-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2012/us-citizen-opera-singer-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2012/us-citizen-opera-singer-residence-permit-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2011/taxpayer-appeal-timeliness-based-on-a-post-plus-delivery-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2011/taxpayer-appeal-timeliness-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2011/taxpayer-appeal-timeliness-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2011/taxpayer-appeal-timeliness-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2011/taxpayer-appeal-timeliness-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2011/taxpayer-appeal-timeliness-based-on-a-post-plus-delivery-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2010/state-liability-claim-appeal-dismissed-for-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2010/state-liability-claim-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2010/state-liability-claim-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2010/state-liability-claim-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2010/state-liability-claim-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2010/state-liability-claim-appeal-dismissed-for-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2009/finma-v-federal-administrative-court-x-ag-liquidation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2009/finma-v-federal-administrative-court-x-ag-liquidation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2009/finma-v-federal-administrative-court-x-ag-liquidation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2009/finma-v-federal-administrative-court-x-ag-liquidation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2009/finma-v-federal-administrative-court-x-ag-liquidation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2009/finma-v-federal-administrative-court-x-ag-liquidation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2008/appeal-dismissal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2008/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2008/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2008/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2008/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2008/appeal-dismissal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_570-2007/federal-tribunal-dismisses-residence-permit-appeal-due-to-untimely-submission-of-power-of-attorney</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2007/federal-tribunal-dismisses-residence-permit-appeal-due-to-untimely-submission-of-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_570-2007/federal-tribunal-dismisses-residence-permit-appeal-due-to-untimely-submission-of-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_570-2007/federal-tribunal-dismisses-residence-permit-appeal-due-to-untimely-submission-of-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_570-2007/federal-tribunal-dismisses-residence-permit-appeal-due-to-untimely-submission-of-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_570-2007/federal-tribunal-dismisses-residence-permit-appeal-due-to-untimely-submission-of-power-of-attorney"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2024/finma-v-sole-director-appeal-dismissed-for-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2024/finma-v-sole-director-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2024/finma-v-sole-director-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2024/finma-v-sole-director-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2024/finma-v-sole-director-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2024/finma-v-sole-director-appeal-dismissed-for-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2023/resident-v-city-cemetery-closure-request-and-municipal-autonomy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2023/resident-v-city-cemetery-closure-request-and-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2023/resident-v-city-cemetery-closure-request-and-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2023/resident-v-city-cemetery-closure-request-and-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2023/resident-v-city-cemetery-closure-request-and-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2023/resident-v-city-cemetery-closure-request-and-municipal-autonomy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2022/federal-supreme-court-dismisses-appeal-on-tax-treaty-administrative-assistance-due-to-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2022/federal-supreme-court-dismisses-appeal-on-tax-treaty-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2022/federal-supreme-court-dismisses-appeal-on-tax-treaty-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2022/federal-supreme-court-dismisses-appeal-on-tax-treaty-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2022/federal-supreme-court-dismisses-appeal-on-tax-treaty-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2022/federal-supreme-court-dismisses-appeal-on-tax-treaty-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2021/mother-fined-for-unauthorized-school-withdrawal-over-bullying-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2021/mother-fined-for-unauthorized-school-withdrawal-over-bullying-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2021/mother-fined-for-unauthorized-school-withdrawal-over-bullying-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2021/mother-fined-for-unauthorized-school-withdrawal-over-bullying-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2021/mother-fined-for-unauthorized-school-withdrawal-over-bullying-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2021/mother-fined-for-unauthorized-school-withdrawal-over-bullying-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2020/dominican-national-denied-swiss-residence-despite-separation-from-italian-partner-and-minor-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2020/dominican-national-denied-swiss-residence-despite-separation-from-italian-partner-and-minor-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2020/dominican-national-denied-swiss-residence-despite-separation-from-italian-partner-and-minor-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2020/dominican-national-denied-swiss-residence-despite-separation-from-italian-partner-and-minor-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2020/dominican-national-denied-swiss-residence-despite-separation-from-italian-partner-and-minor-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2020/dominican-national-denied-swiss-residence-despite-separation-from-italian-partner-and-minor-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2019/taxpayer-appeal-against-fringe-benefit-assessment-and-discretionary-income-addition-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2019/taxpayer-appeal-against-fringe-benefit-assessment-and-discretionary-income-addition-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2019/taxpayer-appeal-against-fringe-benefit-assessment-and-discretionary-income-addition-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2019/taxpayer-appeal-against-fringe-benefit-assessment-and-discretionary-income-addition-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2019/taxpayer-appeal-against-fringe-benefit-assessment-and-discretionary-income-addition-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2019/taxpayer-appeal-against-fringe-benefit-assessment-and-discretionary-income-addition-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2018/canton-of-aargau-tax-office-v-cooperative-on-hidden-reserves-from-ip-spin-off</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2018/canton-of-aargau-tax-office-v-cooperative-on-hidden-reserves-from-ip-spin-off"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2018/canton-of-aargau-tax-office-v-cooperative-on-hidden-reserves-from-ip-spin-off"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2018/canton-of-aargau-tax-office-v-cooperative-on-hidden-reserves-from-ip-spin-off"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2018/canton-of-aargau-tax-office-v-cooperative-on-hidden-reserves-from-ip-spin-off"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2018/canton-of-aargau-tax-office-v-cooperative-on-hidden-reserves-from-ip-spin-off"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2017/foreign-national-expulsion-due-to-extensive-criminal-record-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2017/foreign-national-expulsion-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2017/foreign-national-expulsion-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2017/foreign-national-expulsion-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2017/foreign-national-expulsion-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2017/foreign-national-expulsion-due-to-extensive-criminal-record-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2016/appeal-against-residence-permit-non-renewal-dismissed-due-to-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2016/appeal-against-residence-permit-non-renewal-dismissed-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2016/appeal-against-residence-permit-non-renewal-dismissed-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2016/appeal-against-residence-permit-non-renewal-dismissed-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2016/appeal-against-residence-permit-non-renewal-dismissed-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2016/appeal-against-residence-permit-non-renewal-dismissed-due-to-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2015/appellant-v-cantonal-veterinary-decision-on-dog-keeping</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2015/appellant-v-cantonal-veterinary-decision-on-dog-keeping"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2015/appellant-v-cantonal-veterinary-decision-on-dog-keeping"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2015/appellant-v-cantonal-veterinary-decision-on-dog-keeping"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2015/appellant-v-cantonal-veterinary-decision-on-dog-keeping"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2015/appellant-v-cantonal-veterinary-decision-on-dog-keeping"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2014/ghanaian-national-residence-permit-revocation-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2014/ghanaian-national-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2014/ghanaian-national-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2014/ghanaian-national-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2014/ghanaian-national-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2014/ghanaian-national-residence-permit-revocation-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2013/federal-supreme-court-upholds-detention-of-egyptian-national-based-on-risk-of-absconding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2013/federal-supreme-court-upholds-detention-of-egyptian-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2013/federal-supreme-court-upholds-detention-of-egyptian-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2013/federal-supreme-court-upholds-detention-of-egyptian-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2013/federal-supreme-court-upholds-detention-of-egyptian-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2013/federal-supreme-court-upholds-detention-of-egyptian-national-based-on-risk-of-absconding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2012/non-eu-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2012/non-eu-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2012/non-eu-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2012/non-eu-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2012/non-eu-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2012/non-eu-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2011/plumber-s-permit-denial-conflicts-with-internal-market-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2011/plumber-s-permit-denial-conflicts-with-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2011/plumber-s-permit-denial-conflicts-with-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2011/plumber-s-permit-denial-conflicts-with-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2011/plumber-s-permit-denial-conflicts-with-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2011/plumber-s-permit-denial-conflicts-with-internal-market-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2010/naturopath-license-recognition-refused-due-to-lack-of-trustworthiness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2010/naturopath-license-recognition-refused-due-to-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2010/naturopath-license-recognition-refused-due-to-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2010/naturopath-license-recognition-refused-due-to-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2010/naturopath-license-recognition-refused-due-to-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2010/naturopath-license-recognition-refused-due-to-lack-of-trustworthiness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2009/refusal-of-legal-aid-upheld-in-tax-assessment-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2009/refusal-of-legal-aid-upheld-in-tax-assessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2009/refusal-of-legal-aid-upheld-in-tax-assessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2009/refusal-of-legal-aid-upheld-in-tax-assessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2009/refusal-of-legal-aid-upheld-in-tax-assessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2009/refusal-of-legal-aid-upheld-in-tax-assessment-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2008/tax-deductibility-of-remedial-garden-costs-as-initial-acquisition-vs-maintenance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2008/tax-deductibility-of-remedial-garden-costs-as-initial-acquisition-vs-maintenance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2008/tax-deductibility-of-remedial-garden-costs-as-initial-acquisition-vs-maintenance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2008/tax-deductibility-of-remedial-garden-costs-as-initial-acquisition-vs-maintenance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2008/tax-deductibility-of-remedial-garden-costs-as-initial-acquisition-vs-maintenance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2008/tax-deductibility-of-remedial-garden-costs-as-initial-acquisition-vs-maintenance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_57-2007/congolese-national-denied-family-reunification-due-to-proxy-marriage-and-precarious-finances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2007/congolese-national-denied-family-reunification-due-to-proxy-marriage-and-precarious-finances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_57-2007/congolese-national-denied-family-reunification-due-to-proxy-marriage-and-precarious-finances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_57-2007/congolese-national-denied-family-reunification-due-to-proxy-marriage-and-precarious-finances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_57-2007/congolese-national-denied-family-reunification-due-to-proxy-marriage-and-precarious-finances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_57-2007/congolese-national-denied-family-reunification-due-to-proxy-marriage-and-precarious-finances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2024/student-appeal-for-annulment-of-academic-year-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2024/student-appeal-for-annulment-of-academic-year-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2024/student-appeal-for-annulment-of-academic-year-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2024/student-appeal-for-annulment-of-academic-year-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2024/student-appeal-for-annulment-of-academic-year-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2024/student-appeal-for-annulment-of-academic-year-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2021/residence-permit-deportation-and-moot-monitoring-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2021/residence-permit-deportation-and-moot-monitoring-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2021/residence-permit-deportation-and-moot-monitoring-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2021/residence-permit-deportation-and-moot-monitoring-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2021/residence-permit-deportation-and-moot-monitoring-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2021/residence-permit-deportation-and-moot-monitoring-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2020/taxpayer-s-appeal-on-withholding-tax-adjustment-inadmissible-due-to-defective-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2020/taxpayer-s-appeal-on-withholding-tax-adjustment-inadmissible-due-to-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2020/taxpayer-s-appeal-on-withholding-tax-adjustment-inadmissible-due-to-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2020/taxpayer-s-appeal-on-withholding-tax-adjustment-inadmissible-due-to-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2020/taxpayer-s-appeal-on-withholding-tax-adjustment-inadmissible-due-to-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2020/taxpayer-s-appeal-on-withholding-tax-adjustment-inadmissible-due-to-defective-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2019/montenegrin-national-v-federal-supreme-court-insufficient-legal-justification-in-residency-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2019/montenegrin-national-v-federal-supreme-court-insufficient-legal-justification-in-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2019/montenegrin-national-v-federal-supreme-court-insufficient-legal-justification-in-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2019/montenegrin-national-v-federal-supreme-court-insufficient-legal-justification-in-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2019/montenegrin-national-v-federal-supreme-court-insufficient-legal-justification-in-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2019/montenegrin-national-v-federal-supreme-court-insufficient-legal-justification-in-residency-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2018/city-of-geneva-theater-director-selection-process-and-internal-market-act-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2018/city-of-geneva-theater-director-selection-process-and-internal-market-act-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2018/city-of-geneva-theater-director-selection-process-and-internal-market-act-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2018/city-of-geneva-theater-director-selection-process-and-internal-market-act-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2018/city-of-geneva-theater-director-selection-process-and-internal-market-act-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2018/city-of-geneva-theater-director-selection-process-and-internal-market-act-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2017/late-filing-appeal-revision-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2017/late-filing-appeal-revision-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2017/late-filing-appeal-revision-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2017/late-filing-appeal-revision-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2017/late-filing-appeal-revision-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2017/late-filing-appeal-revision-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2016/taxpayer-s-primary-residence-status-for-deferred-capital-gains-tax-on-real-estate-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2016/taxpayer-s-primary-residence-status-for-deferred-capital-gains-tax-on-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2016/taxpayer-s-primary-residence-status-for-deferred-capital-gains-tax-on-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2016/taxpayer-s-primary-residence-status-for-deferred-capital-gains-tax-on-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2016/taxpayer-s-primary-residence-status-for-deferred-capital-gains-tax-on-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2016/taxpayer-s-primary-residence-status-for-deferred-capital-gains-tax-on-real-estate-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2015/italian-national-vs-switzerland-revocation-of-residence-permit-for-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2015/italian-national-vs-switzerland-revocation-of-residence-permit-for-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2015/italian-national-vs-switzerland-revocation-of-residence-permit-for-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2015/italian-national-vs-switzerland-revocation-of-residence-permit-for-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2015/italian-national-vs-switzerland-revocation-of-residence-permit-for-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2015/italian-national-vs-switzerland-revocation-of-residence-permit-for-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2012/taxi-operator-vat-assessment-over-estimated-turnover-due-to-lack-of-records</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2012/taxi-operator-vat-assessment-over-estimated-turnover-due-to-lack-of-records"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2012/taxi-operator-vat-assessment-over-estimated-turnover-due-to-lack-of-records"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2012/taxi-operator-vat-assessment-over-estimated-turnover-due-to-lack-of-records"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2012/taxi-operator-vat-assessment-over-estimated-turnover-due-to-lack-of-records"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2012/taxi-operator-vat-assessment-over-estimated-turnover-due-to-lack-of-records"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2011/federal-supreme-court-dismisses-appeal-for-insufficient-substantiation-in-cost-advance-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2011/federal-supreme-court-dismisses-appeal-for-insufficient-substantiation-in-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2011/federal-supreme-court-dismisses-appeal-for-insufficient-substantiation-in-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2011/federal-supreme-court-dismisses-appeal-for-insufficient-substantiation-in-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2011/federal-supreme-court-dismisses-appeal-for-insufficient-substantiation-in-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2011/federal-supreme-court-dismisses-appeal-for-insufficient-substantiation-in-cost-advance-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2010/residence-permit-extension-and-expulsion-order-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2010/residence-permit-extension-and-expulsion-order-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2010/residence-permit-extension-and-expulsion-order-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2010/residence-permit-extension-and-expulsion-order-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2010/residence-permit-extension-and-expulsion-order-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2010/residence-permit-extension-and-expulsion-order-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2009/warden-denied-legal-defense-coverage-for-unauthorized-use-of-personal-weapon-during-poacher-surveillance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2009/warden-denied-legal-defense-coverage-for-unauthorized-use-of-personal-weapon-during-poacher-surveillance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2009/warden-denied-legal-defense-coverage-for-unauthorized-use-of-personal-weapon-during-poacher-surveillance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2009/warden-denied-legal-defense-coverage-for-unauthorized-use-of-personal-weapon-during-poacher-surveillance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2009/warden-denied-legal-defense-coverage-for-unauthorized-use-of-personal-weapon-during-poacher-surveillance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2009/warden-denied-legal-defense-coverage-for-unauthorized-use-of-personal-weapon-during-poacher-surveillance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2008/failure-to-address-independent-justification-for-deadline-denial-leads-to-dismissal-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2008/failure-to-address-independent-justification-for-deadline-denial-leads-to-dismissal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2008/failure-to-address-independent-justification-for-deadline-denial-leads-to-dismissal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2008/failure-to-address-independent-justification-for-deadline-denial-leads-to-dismissal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2008/failure-to-address-independent-justification-for-deadline-denial-leads-to-dismissal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2008/failure-to-address-independent-justification-for-deadline-denial-leads-to-dismissal-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_569-2007/company-withdraws-appeal-after-partial-success-in-cantonal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2007/company-withdraws-appeal-after-partial-success-in-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_569-2007/company-withdraws-appeal-after-partial-success-in-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_569-2007/company-withdraws-appeal-after-partial-success-in-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_569-2007/company-withdraws-appeal-after-partial-success-in-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_569-2007/company-withdraws-appeal-after-partial-success-in-cantonal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2024/swiss-federal-supreme-court-upholds-denial-of-belated-family-reunification-for-permanent-resident-s-second-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2024/swiss-federal-supreme-court-upholds-denial-of-belated-family-reunification-for-permanent-resident-s-second-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2024/swiss-federal-supreme-court-upholds-denial-of-belated-family-reunification-for-permanent-resident-s-second-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2024/swiss-federal-supreme-court-upholds-denial-of-belated-family-reunification-for-permanent-resident-s-second-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2024/swiss-federal-supreme-court-upholds-denial-of-belated-family-reunification-for-permanent-resident-s-second-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2024/swiss-federal-supreme-court-upholds-denial-of-belated-family-reunification-for-permanent-resident-s-second-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2023/doctoral-student-s-academic-evaluation-appeal-rejected-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2023/doctoral-student-s-academic-evaluation-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2023/doctoral-student-s-academic-evaluation-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2023/doctoral-student-s-academic-evaluation-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2023/doctoral-student-s-academic-evaluation-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2023/doctoral-student-s-academic-evaluation-appeal-rejected-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2022/complainant-lacks-standing-to-appeal-supervisory-commission-decision-on-lawyer-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2022/complainant-lacks-standing-to-appeal-supervisory-commission-decision-on-lawyer-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2022/complainant-lacks-standing-to-appeal-supervisory-commission-decision-on-lawyer-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2022/complainant-lacks-standing-to-appeal-supervisory-commission-decision-on-lawyer-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2022/complainant-lacks-standing-to-appeal-supervisory-commission-decision-on-lawyer-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2022/complainant-lacks-standing-to-appeal-supervisory-commission-decision-on-lawyer-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2021/swiss-federal-supreme-court-upholds-expulsion-of-lifelong-resident-for-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2021/swiss-federal-supreme-court-upholds-expulsion-of-lifelong-resident-for-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2021/swiss-federal-supreme-court-upholds-expulsion-of-lifelong-resident-for-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2021/swiss-federal-supreme-court-upholds-expulsion-of-lifelong-resident-for-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2021/swiss-federal-supreme-court-upholds-expulsion-of-lifelong-resident-for-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2021/swiss-federal-supreme-court-upholds-expulsion-of-lifelong-resident-for-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2020/claimant-denied-legal-aid-after-failing-to-address-lack-of-merit-in-state-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2020/claimant-denied-legal-aid-after-failing-to-address-lack-of-merit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2020/claimant-denied-legal-aid-after-failing-to-address-lack-of-merit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2020/claimant-denied-legal-aid-after-failing-to-address-lack-of-merit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2020/claimant-denied-legal-aid-after-failing-to-address-lack-of-merit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2020/claimant-denied-legal-aid-after-failing-to-address-lack-of-merit-in-state-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2019/brazilian-nationals-inadmissible-appeal-against-residency-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2019/brazilian-nationals-inadmissible-appeal-against-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2019/brazilian-nationals-inadmissible-appeal-against-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2019/brazilian-nationals-inadmissible-appeal-against-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2019/brazilian-nationals-inadmissible-appeal-against-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2019/brazilian-nationals-inadmissible-appeal-against-residency-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2018/student-non-promotion-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2018/student-non-promotion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2018/student-non-promotion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2018/student-non-promotion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2018/student-non-promotion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2018/student-non-promotion-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2017/swiss-supreme-court-upholds-revocation-of-residence-permit-for-dual-national-with-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2017/swiss-supreme-court-upholds-revocation-of-residence-permit-for-dual-national-with-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2017/swiss-supreme-court-upholds-revocation-of-residence-permit-for-dual-national-with-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2017/swiss-supreme-court-upholds-revocation-of-residence-permit-for-dual-national-with-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2017/swiss-supreme-court-upholds-revocation-of-residence-permit-for-dual-national-with-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2017/swiss-supreme-court-upholds-revocation-of-residence-permit-for-dual-national-with-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2015/tunisian-national-expulsion-upheld-despite-recent-employment-gains-due-to-poor-integration-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2015/tunisian-national-expulsion-upheld-despite-recent-employment-gains-due-to-poor-integration-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2015/tunisian-national-expulsion-upheld-despite-recent-employment-gains-due-to-poor-integration-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2015/tunisian-national-expulsion-upheld-despite-recent-employment-gains-due-to-poor-integration-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2015/tunisian-national-expulsion-upheld-despite-recent-employment-gains-due-to-poor-integration-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2015/tunisian-national-expulsion-upheld-despite-recent-employment-gains-due-to-poor-integration-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2014/taxpayers-appeal-against-discretionary-tax-assessment-upheld-due-to-insufficient-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2014/taxpayers-appeal-against-discretionary-tax-assessment-upheld-due-to-insufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2014/taxpayers-appeal-against-discretionary-tax-assessment-upheld-due-to-insufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2014/taxpayers-appeal-against-discretionary-tax-assessment-upheld-due-to-insufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2014/taxpayers-appeal-against-discretionary-tax-assessment-upheld-due-to-insufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2014/taxpayers-appeal-against-discretionary-tax-assessment-upheld-due-to-insufficient-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2011/nigerian-national-residence-permit-denial-after-short-marriage-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2011/nigerian-national-residence-permit-denial-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2011/nigerian-national-residence-permit-denial-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2011/nigerian-national-residence-permit-denial-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2011/nigerian-national-residence-permit-denial-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2011/nigerian-national-residence-permit-denial-after-short-marriage-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2010/appeal-dismissed-for-failure-to-pay-costs-and-provide-complete-legal-aid-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2010/appeal-dismissed-for-failure-to-pay-costs-and-provide-complete-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2010/appeal-dismissed-for-failure-to-pay-costs-and-provide-complete-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2010/appeal-dismissed-for-failure-to-pay-costs-and-provide-complete-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2010/appeal-dismissed-for-failure-to-pay-costs-and-provide-complete-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2010/appeal-dismissed-for-failure-to-pay-costs-and-provide-complete-legal-aid-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2009/economic-publication-v-swiss-post-preferential-tariff-for-press-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2009/economic-publication-v-swiss-post-preferential-tariff-for-press-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2009/economic-publication-v-swiss-post-preferential-tariff-for-press-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2009/economic-publication-v-swiss-post-preferential-tariff-for-press-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2009/economic-publication-v-swiss-post-preferential-tariff-for-press-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2009/economic-publication-v-swiss-post-preferential-tariff-for-press-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2008/pakistani-national-s-detention-upheld-pending-repatriation-after-repeated-illegal-entry-and-evasion-tactics</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2008/pakistani-national-s-detention-upheld-pending-repatriation-after-repeated-illegal-entry-and-evasion-tactics"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2008/pakistani-national-s-detention-upheld-pending-repatriation-after-repeated-illegal-entry-and-evasion-tactics"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2008/pakistani-national-s-detention-upheld-pending-repatriation-after-repeated-illegal-entry-and-evasion-tactics"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2008/pakistani-national-s-detention-upheld-pending-repatriation-after-repeated-illegal-entry-and-evasion-tactics"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2008/pakistani-national-s-detention-upheld-pending-repatriation-after-repeated-illegal-entry-and-evasion-tactics"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_568-2007/tax-assessments-and-judicial-recusal-in-cantonal-tribunal-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2007/tax-assessments-and-judicial-recusal-in-cantonal-tribunal-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_568-2007/tax-assessments-and-judicial-recusal-in-cantonal-tribunal-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_568-2007/tax-assessments-and-judicial-recusal-in-cantonal-tribunal-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_568-2007/tax-assessments-and-judicial-recusal-in-cantonal-tribunal-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_568-2007/tax-assessments-and-judicial-recusal-in-cantonal-tribunal-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2023/appeal-dismissed-for-lack-of-legal-reasoning-in-timeliness-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2023/appeal-dismissed-for-lack-of-legal-reasoning-in-timeliness-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2023/appeal-dismissed-for-lack-of-legal-reasoning-in-timeliness-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2023/appeal-dismissed-for-lack-of-legal-reasoning-in-timeliness-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2023/appeal-dismissed-for-lack-of-legal-reasoning-in-timeliness-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2023/appeal-dismissed-for-lack-of-legal-reasoning-in-timeliness-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2022/inadmissibility-of-appeal-against-tax-information-exchange-with-france-based-on-german-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2022/inadmissibility-of-appeal-against-tax-information-exchange-with-france-based-on-german-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2022/inadmissibility-of-appeal-against-tax-information-exchange-with-france-based-on-german-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2022/inadmissibility-of-appeal-against-tax-information-exchange-with-france-based-on-german-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2022/inadmissibility-of-appeal-against-tax-information-exchange-with-france-based-on-german-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2022/inadmissibility-of-appeal-against-tax-information-exchange-with-france-based-on-german-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2021/fire-department-reimbursement-costs-jurisdiction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2021/fire-department-reimbursement-costs-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2021/fire-department-reimbursement-costs-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2021/fire-department-reimbursement-costs-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2021/fire-department-reimbursement-costs-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2021/fire-department-reimbursement-costs-jurisdiction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2020/tax-assessment-dispute-following-failure-to-pay-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2020/tax-assessment-dispute-following-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2020/tax-assessment-dispute-following-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2020/tax-assessment-dispute-following-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2020/tax-assessment-dispute-following-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2020/tax-assessment-dispute-following-failure-to-pay-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2019/complainant-lacks-standing-to-appeal-lawyer-disciplinary-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2019/complainant-lacks-standing-to-appeal-lawyer-disciplinary-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2019/complainant-lacks-standing-to-appeal-lawyer-disciplinary-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2019/complainant-lacks-standing-to-appeal-lawyer-disciplinary-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2019/complainant-lacks-standing-to-appeal-lawyer-disciplinary-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2019/complainant-lacks-standing-to-appeal-lawyer-disciplinary-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2018/congolese-national-v-switzerland-refusal-of-residence-permit-based-on-insufficient-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2018/congolese-national-v-switzerland-refusal-of-residence-permit-based-on-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2018/congolese-national-v-switzerland-refusal-of-residence-permit-based-on-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2018/congolese-national-v-switzerland-refusal-of-residence-permit-based-on-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2018/congolese-national-v-switzerland-refusal-of-residence-permit-based-on-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2018/congolese-national-v-switzerland-refusal-of-residence-permit-based-on-insufficient-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2017/federal-supreme-court-on-right-of-abode-for-social-beneficiary-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2017/federal-supreme-court-on-right-of-abode-for-social-beneficiary-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2017/federal-supreme-court-on-right-of-abode-for-social-beneficiary-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2017/federal-supreme-court-on-right-of-abode-for-social-beneficiary-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2017/federal-supreme-court-on-right-of-abode-for-social-beneficiary-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2017/federal-supreme-court-on-right-of-abode-for-social-beneficiary-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2016/taxability-of-spousal-support-payments-drawn-from-joint-account</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2016/taxability-of-spousal-support-payments-drawn-from-joint-account"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2016/taxability-of-spousal-support-payments-drawn-from-joint-account"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2016/taxability-of-spousal-support-payments-drawn-from-joint-account"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2016/taxability-of-spousal-support-payments-drawn-from-joint-account"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2016/taxability-of-spousal-support-payments-drawn-from-joint-account"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2015/finma-liquidation-vs-shareholder-appeal-on-provisional-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2015/finma-liquidation-vs-shareholder-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2015/finma-liquidation-vs-shareholder-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2015/finma-liquidation-vs-shareholder-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2015/finma-liquidation-vs-shareholder-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2015/finma-liquidation-vs-shareholder-appeal-on-provisional-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2014/revocation-of-asylum-and-settlement-permit-due-to-serious-criminal-record-and-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2014/revocation-of-asylum-and-settlement-permit-due-to-serious-criminal-record-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2014/revocation-of-asylum-and-settlement-permit-due-to-serious-criminal-record-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2014/revocation-of-asylum-and-settlement-permit-due-to-serious-criminal-record-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2014/revocation-of-asylum-and-settlement-permit-due-to-serious-criminal-record-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2014/revocation-of-asylum-and-settlement-permit-due-to-serious-criminal-record-and-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2013/brazilian-nationals-challenge-to-residence-permit-revocation-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2013/brazilian-nationals-challenge-to-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2013/brazilian-nationals-challenge-to-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2013/brazilian-nationals-challenge-to-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2013/brazilian-nationals-challenge-to-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2013/brazilian-nationals-challenge-to-residence-permit-revocation-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2012/taxpayer-loss-deductibility-upon-late-recognition-of-pre-2007-bankruptcy-losses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2012/taxpayer-loss-deductibility-upon-late-recognition-of-pre-2007-bankruptcy-losses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2012/taxpayer-loss-deductibility-upon-late-recognition-of-pre-2007-bankruptcy-losses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2012/taxpayer-loss-deductibility-upon-late-recognition-of-pre-2007-bankruptcy-losses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2012/taxpayer-loss-deductibility-upon-late-recognition-of-pre-2007-bankruptcy-losses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2012/taxpayer-loss-deductibility-upon-late-recognition-of-pre-2007-bankruptcy-losses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2011/tunisian-citizen-deportation-upheld-over-rape-conviction-despite-marriage-to-swiss-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2011/tunisian-citizen-deportation-upheld-over-rape-conviction-despite-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2011/tunisian-citizen-deportation-upheld-over-rape-conviction-despite-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2011/tunisian-citizen-deportation-upheld-over-rape-conviction-despite-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2011/tunisian-citizen-deportation-upheld-over-rape-conviction-despite-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2011/tunisian-citizen-deportation-upheld-over-rape-conviction-despite-marriage-to-swiss-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2010/student-academic-evaluation-immunity-from-federal-supreme-court-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2010/student-academic-evaluation-immunity-from-federal-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2010/student-academic-evaluation-immunity-from-federal-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2010/student-academic-evaluation-immunity-from-federal-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2010/student-academic-evaluation-immunity-from-federal-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2010/student-academic-evaluation-immunity-from-federal-supreme-court-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2009/taxpayers-appeal-dismissed-for-insufficient-justification-lacking-specific-application-and-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2009/taxpayers-appeal-dismissed-for-insufficient-justification-lacking-specific-application-and-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2009/taxpayers-appeal-dismissed-for-insufficient-justification-lacking-specific-application-and-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2009/taxpayers-appeal-dismissed-for-insufficient-justification-lacking-specific-application-and-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2009/taxpayers-appeal-dismissed-for-insufficient-justification-lacking-specific-application-and-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2009/taxpayers-appeal-dismissed-for-insufficient-justification-lacking-specific-application-and-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_567-2007/student-admission-refusal-upheld-due-to-academic-performance-and-untimely-just-cause-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2007/student-admission-refusal-upheld-due-to-academic-performance-and-untimely-just-cause-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_567-2007/student-admission-refusal-upheld-due-to-academic-performance-and-untimely-just-cause-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_567-2007/student-admission-refusal-upheld-due-to-academic-performance-and-untimely-just-cause-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_567-2007/student-admission-refusal-upheld-due-to-academic-performance-and-untimely-just-cause-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_567-2007/student-admission-refusal-upheld-due-to-academic-performance-and-untimely-just-cause-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2024/taxi-driver-permit-renewal-and-force-majeure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2024/taxi-driver-permit-renewal-and-force-majeure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2024/taxi-driver-permit-renewal-and-force-majeure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2024/taxi-driver-permit-renewal-and-force-majeure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2024/taxi-driver-permit-renewal-and-force-majeure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2024/taxi-driver-permit-renewal-and-force-majeure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2023/senegalese-nationals-appeal-against-permit-lapse-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2023/senegalese-nationals-appeal-against-permit-lapse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2023/senegalese-nationals-appeal-against-permit-lapse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2023/senegalese-nationals-appeal-against-permit-lapse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2023/senegalese-nationals-appeal-against-permit-lapse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2023/senegalese-nationals-appeal-against-permit-lapse-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2022/turkish-national-v-suspension-of-residence-permit-and-expulsion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2022/turkish-national-v-suspension-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2022/turkish-national-v-suspension-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2022/turkish-national-v-suspension-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2022/turkish-national-v-suspension-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2022/turkish-national-v-suspension-of-residence-permit-and-expulsion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2021/moroccan-national-s-expulsion-upheld-despite-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2021/moroccan-national-s-expulsion-upheld-despite-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2021/moroccan-national-s-expulsion-upheld-despite-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2021/moroccan-national-s-expulsion-upheld-despite-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2021/moroccan-national-s-expulsion-upheld-despite-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2021/moroccan-national-s-expulsion-upheld-despite-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2020/taxpayer-s-appeal-reinstatement-denied-due-to-insufficient-proof-of-incapacity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2020/taxpayer-s-appeal-reinstatement-denied-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2020/taxpayer-s-appeal-reinstatement-denied-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2020/taxpayer-s-appeal-reinstatement-denied-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2020/taxpayer-s-appeal-reinstatement-denied-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2020/taxpayer-s-appeal-reinstatement-denied-due-to-insufficient-proof-of-incapacity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2019/appeal-regarding-liquidators-recovery-of-swiss-assets-ruled-inadmissible-as-international-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2019/appeal-regarding-liquidators-recovery-of-swiss-assets-ruled-inadmissible-as-international-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2019/appeal-regarding-liquidators-recovery-of-swiss-assets-ruled-inadmissible-as-international-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2019/appeal-regarding-liquidators-recovery-of-swiss-assets-ruled-inadmissible-as-international-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2019/appeal-regarding-liquidators-recovery-of-swiss-assets-ruled-inadmissible-as-international-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2019/appeal-regarding-liquidators-recovery-of-swiss-assets-ruled-inadmissible-as-international-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2018/company-v-canton-appenzell-ausserrhoden-double-taxation-sham-seat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2018/company-v-canton-appenzell-ausserrhoden-double-taxation-sham-seat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2018/company-v-canton-appenzell-ausserrhoden-double-taxation-sham-seat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2018/company-v-canton-appenzell-ausserrhoden-double-taxation-sham-seat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2018/company-v-canton-appenzell-ausserrhoden-double-taxation-sham-seat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2018/company-v-canton-appenzell-ausserrhoden-double-taxation-sham-seat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2017/challenge-to-housing-cooperative-exclusion-and-lack-of-jurisdiction-review-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2017/challenge-to-housing-cooperative-exclusion-and-lack-of-jurisdiction-review-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2017/challenge-to-housing-cooperative-exclusion-and-lack-of-jurisdiction-review-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2017/challenge-to-housing-cooperative-exclusion-and-lack-of-jurisdiction-review-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2017/challenge-to-housing-cooperative-exclusion-and-lack-of-jurisdiction-review-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2017/challenge-to-housing-cooperative-exclusion-and-lack-of-jurisdiction-review-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2016/withdrawal-of-appeal-regarding-leukerbad-resort-tax-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2016/withdrawal-of-appeal-regarding-leukerbad-resort-tax-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2016/withdrawal-of-appeal-regarding-leukerbad-resort-tax-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2016/withdrawal-of-appeal-regarding-leukerbad-resort-tax-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2016/withdrawal-of-appeal-regarding-leukerbad-resort-tax-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2016/withdrawal-of-appeal-regarding-leukerbad-resort-tax-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2015/valuation-of-condominium-unit-share-and-interlocutory-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2015/valuation-of-condominium-unit-share-and-interlocutory-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2015/valuation-of-condominium-unit-share-and-interlocutory-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2015/valuation-of-condominium-unit-share-and-interlocutory-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2015/valuation-of-condominium-unit-share-and-interlocutory-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2015/valuation-of-condominium-unit-share-and-interlocutory-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2014/dual-national-deportee-fails-to-regain-residence-permit-after-re-entry-ban-lifted</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2014/dual-national-deportee-fails-to-regain-residence-permit-after-re-entry-ban-lifted"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2014/dual-national-deportee-fails-to-regain-residence-permit-after-re-entry-ban-lifted"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2014/dual-national-deportee-fails-to-regain-residence-permit-after-re-entry-ban-lifted"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2014/dual-national-deportee-fails-to-regain-residence-permit-after-re-entry-ban-lifted"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2014/dual-national-deportee-fails-to-regain-residence-permit-after-re-entry-ban-lifted"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2013/kosovan-national-residence-permit-refusal-upheld-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2013/kosovan-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2013/kosovan-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2013/kosovan-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2013/kosovan-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2013/kosovan-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2012/revocation-of-settlement-permit-for-serious-criminal-offenses-despite-long-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2012/revocation-of-settlement-permit-for-serious-criminal-offenses-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2012/revocation-of-settlement-permit-for-serious-criminal-offenses-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2012/revocation-of-settlement-permit-for-serious-criminal-offenses-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2012/revocation-of-settlement-permit-for-serious-criminal-offenses-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2012/revocation-of-settlement-permit-for-serious-criminal-offenses-despite-long-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2011/swiss-supreme-court-upholds-permit-revocation-for-concealed-divorce-and-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2011/swiss-supreme-court-upholds-permit-revocation-for-concealed-divorce-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2011/swiss-supreme-court-upholds-permit-revocation-for-concealed-divorce-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2011/swiss-supreme-court-upholds-permit-revocation-for-concealed-divorce-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2011/swiss-supreme-court-upholds-permit-revocation-for-concealed-divorce-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2011/swiss-supreme-court-upholds-permit-revocation-for-concealed-divorce-and-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2010/federal-tax-administration-v-corporate-shell-transaction-withholding-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2010/federal-tax-administration-v-corporate-shell-transaction-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2010/federal-tax-administration-v-corporate-shell-transaction-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2010/federal-tax-administration-v-corporate-shell-transaction-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2010/federal-tax-administration-v-corporate-shell-transaction-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2010/federal-tax-administration-v-corporate-shell-transaction-withholding-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2009/withdrawal-of-appeal-regarding-residence-permit-for-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2009/withdrawal-of-appeal-regarding-residence-permit-for-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2009/withdrawal-of-appeal-regarding-residence-permit-for-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2009/withdrawal-of-appeal-regarding-residence-permit-for-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2009/withdrawal-of-appeal-regarding-residence-permit-for-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2009/withdrawal-of-appeal-regarding-residence-permit-for-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2008/taxpayer-s-guarantee-payment-deduction-as-professional-expense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2008/taxpayer-s-guarantee-payment-deduction-as-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2008/taxpayer-s-guarantee-payment-deduction-as-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2008/taxpayer-s-guarantee-payment-deduction-as-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2008/taxpayer-s-guarantee-payment-deduction-as-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2008/taxpayer-s-guarantee-payment-deduction-as-professional-expense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_566-2007/federal-supreme-court-dismisses-appeal-due-to-failure-to-submit-challenged-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2007/federal-supreme-court-dismisses-appeal-due-to-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_566-2007/federal-supreme-court-dismisses-appeal-due-to-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_566-2007/federal-supreme-court-dismisses-appeal-due-to-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_566-2007/federal-supreme-court-dismisses-appeal-due-to-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_566-2007/federal-supreme-court-dismisses-appeal-due-to-failure-to-submit-challenged-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2024/work-permit-appeal-inadmissible-due-to-lack-of-legal-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2024/work-permit-appeal-inadmissible-due-to-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2024/work-permit-appeal-inadmissible-due-to-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2024/work-permit-appeal-inadmissible-due-to-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2024/work-permit-appeal-inadmissible-due-to-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2024/work-permit-appeal-inadmissible-due-to-lack-of-legal-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2023/revocation-of-residence-permit-due-to-serious-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2023/revocation-of-residence-permit-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2023/revocation-of-residence-permit-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2023/revocation-of-residence-permit-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2023/revocation-of-residence-permit-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2023/revocation-of-residence-permit-due-to-serious-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2022/swiss-federal-supreme-court-ruling-on-eu-citizen-s-right-to-permanent-residency-after-early-retirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2022/swiss-federal-supreme-court-ruling-on-eu-citizen-s-right-to-permanent-residency-after-early-retirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2022/swiss-federal-supreme-court-ruling-on-eu-citizen-s-right-to-permanent-residency-after-early-retirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2022/swiss-federal-supreme-court-ruling-on-eu-citizen-s-right-to-permanent-residency-after-early-retirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2022/swiss-federal-supreme-court-ruling-on-eu-citizen-s-right-to-permanent-residency-after-early-retirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2022/swiss-federal-supreme-court-ruling-on-eu-citizen-s-right-to-permanent-residency-after-early-retirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2020/challenge-to-decision-denying-appeal-reinstatement-due-to-missed-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2020/challenge-to-decision-denying-appeal-reinstatement-due-to-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2020/challenge-to-decision-denying-appeal-reinstatement-due-to-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2020/challenge-to-decision-denying-appeal-reinstatement-due-to-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2020/challenge-to-decision-denying-appeal-reinstatement-due-to-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2020/challenge-to-decision-denying-appeal-reinstatement-due-to-missed-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2019/taxation-of-early-pension-withdrawal-for-unsubstantiated-self-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2019/taxation-of-early-pension-withdrawal-for-unsubstantiated-self-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2019/taxation-of-early-pension-withdrawal-for-unsubstantiated-self-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2019/taxation-of-early-pension-withdrawal-for-unsubstantiated-self-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2019/taxation-of-early-pension-withdrawal-for-unsubstantiated-self-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2019/taxation-of-early-pension-withdrawal-for-unsubstantiated-self-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2018/federal-supreme-court-inadmissibility-of-state-liability-appeal-due-to-lack-of-standing-and-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2018/federal-supreme-court-inadmissibility-of-state-liability-appeal-due-to-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2018/federal-supreme-court-inadmissibility-of-state-liability-appeal-due-to-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2018/federal-supreme-court-inadmissibility-of-state-liability-appeal-due-to-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2018/federal-supreme-court-inadmissibility-of-state-liability-appeal-due-to-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2018/federal-supreme-court-inadmissibility-of-state-liability-appeal-due-to-lack-of-standing-and-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2017/federal-supreme-court-dismisses-appeal-on-damage-claim-due-to-procedural-defects-and-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2017/federal-supreme-court-dismisses-appeal-on-damage-claim-due-to-procedural-defects-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2017/federal-supreme-court-dismisses-appeal-on-damage-claim-due-to-procedural-defects-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2017/federal-supreme-court-dismisses-appeal-on-damage-claim-due-to-procedural-defects-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2017/federal-supreme-court-dismisses-appeal-on-damage-claim-due-to-procedural-defects-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2017/federal-supreme-court-dismisses-appeal-on-damage-claim-due-to-procedural-defects-and-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2016/intercantonal-double-taxation-dispute-regarding-principal-tax-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2016/intercantonal-double-taxation-dispute-regarding-principal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2016/intercantonal-double-taxation-dispute-regarding-principal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2016/intercantonal-double-taxation-dispute-regarding-principal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2016/intercantonal-double-taxation-dispute-regarding-principal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2016/intercantonal-double-taxation-dispute-regarding-principal-tax-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2014/state-secretariat-for-migration-v-cantonal-authority-on-residence-permit-approval</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2014/state-secretariat-for-migration-v-cantonal-authority-on-residence-permit-approval"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2014/state-secretariat-for-migration-v-cantonal-authority-on-residence-permit-approval"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2014/state-secretariat-for-migration-v-cantonal-authority-on-residence-permit-approval"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2014/state-secretariat-for-migration-v-cantonal-authority-on-residence-permit-approval"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2014/state-secretariat-for-migration-v-cantonal-authority-on-residence-permit-approval"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2013/revocation-of-settlement-permit-upheld-due-to-recidivism-and-public-order-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2013/revocation-of-settlement-permit-upheld-due-to-recidivism-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2013/revocation-of-settlement-permit-upheld-due-to-recidivism-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2013/revocation-of-settlement-permit-upheld-due-to-recidivism-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2013/revocation-of-settlement-permit-upheld-due-to-recidivism-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2013/revocation-of-settlement-permit-upheld-due-to-recidivism-and-public-order-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2012/federal-supreme-court-upholds-dismissal-of-untimely-tax-appeal-based-on-fiction-of-delivery</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2012/federal-supreme-court-upholds-dismissal-of-untimely-tax-appeal-based-on-fiction-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2012/federal-supreme-court-upholds-dismissal-of-untimely-tax-appeal-based-on-fiction-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2012/federal-supreme-court-upholds-dismissal-of-untimely-tax-appeal-based-on-fiction-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2012/federal-supreme-court-upholds-dismissal-of-untimely-tax-appeal-based-on-fiction-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2012/federal-supreme-court-upholds-dismissal-of-untimely-tax-appeal-based-on-fiction-of-delivery"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2011/taxpayer-debt-interest-deduction-denied-due-to-abusive-investment-scheme-and-non-arm-s-length-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2011/taxpayer-debt-interest-deduction-denied-due-to-abusive-investment-scheme-and-non-arm-s-length-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2011/taxpayer-debt-interest-deduction-denied-due-to-abusive-investment-scheme-and-non-arm-s-length-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2011/taxpayer-debt-interest-deduction-denied-due-to-abusive-investment-scheme-and-non-arm-s-length-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2011/taxpayer-debt-interest-deduction-denied-due-to-abusive-investment-scheme-and-non-arm-s-length-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2011/taxpayer-debt-interest-deduction-denied-due-to-abusive-investment-scheme-and-non-arm-s-length-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2010/federal-supreme-court-upholds-liquidation-of-unified-companies-for-unauthorized-deposit-collection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2010/federal-supreme-court-upholds-liquidation-of-unified-companies-for-unauthorized-deposit-collection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2010/federal-supreme-court-upholds-liquidation-of-unified-companies-for-unauthorized-deposit-collection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2010/federal-supreme-court-upholds-liquidation-of-unified-companies-for-unauthorized-deposit-collection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2010/federal-supreme-court-upholds-liquidation-of-unified-companies-for-unauthorized-deposit-collection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2010/federal-supreme-court-upholds-liquidation-of-unified-companies-for-unauthorized-deposit-collection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2009/cameroonian-national-denied-residence-permit-after-short-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2009/cameroonian-national-denied-residence-permit-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2009/cameroonian-national-denied-residence-permit-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2009/cameroonian-national-denied-residence-permit-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2009/cameroonian-national-denied-residence-permit-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2009/cameroonian-national-denied-residence-permit-after-short-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2008/federal-supreme-court-dismisses-appeal-regarding-non-renewal-of-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2008/federal-supreme-court-dismisses-appeal-regarding-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2008/federal-supreme-court-dismisses-appeal-regarding-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2008/federal-supreme-court-dismisses-appeal-regarding-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2008/federal-supreme-court-dismisses-appeal-regarding-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2008/federal-supreme-court-dismisses-appeal-regarding-non-renewal-of-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_565-2007/taxation-of-income-and-assets-from-participation-in-ponzi-schemes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2007/taxation-of-income-and-assets-from-participation-in-ponzi-schemes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_565-2007/taxation-of-income-and-assets-from-participation-in-ponzi-schemes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_565-2007/taxation-of-income-and-assets-from-participation-in-ponzi-schemes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_565-2007/taxation-of-income-and-assets-from-participation-in-ponzi-schemes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_565-2007/taxation-of-income-and-assets-from-participation-in-ponzi-schemes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2024/venezuelan-national-residency-revocation-after-short-marriage-and-domestic-violence-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2024/venezuelan-national-residency-revocation-after-short-marriage-and-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2024/venezuelan-national-residency-revocation-after-short-marriage-and-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2024/venezuelan-national-residency-revocation-after-short-marriage-and-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2024/venezuelan-national-residency-revocation-after-short-marriage-and-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2024/venezuelan-national-residency-revocation-after-short-marriage-and-domestic-violence-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2023/company-v-inspection-office-admissibility-of-appeal-on-incidental-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2023/company-v-inspection-office-admissibility-of-appeal-on-incidental-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2023/company-v-inspection-office-admissibility-of-appeal-on-incidental-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2023/company-v-inspection-office-admissibility-of-appeal-on-incidental-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2023/company-v-inspection-office-admissibility-of-appeal-on-incidental-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2023/company-v-inspection-office-admissibility-of-appeal-on-incidental-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2021/family-deportation-case-risk-of-prosecution-under-zina-ordinance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2021/family-deportation-case-risk-of-prosecution-under-zina-ordinance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2021/family-deportation-case-risk-of-prosecution-under-zina-ordinance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2021/family-deportation-case-risk-of-prosecution-under-zina-ordinance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2021/family-deportation-case-risk-of-prosecution-under-zina-ordinance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2021/family-deportation-case-risk-of-prosecution-under-zina-ordinance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2020/corporation-v-canton-tax-authority-real-estate-transfer-tax-exemption-for-dam-asset-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2020/corporation-v-canton-tax-authority-real-estate-transfer-tax-exemption-for-dam-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2020/corporation-v-canton-tax-authority-real-estate-transfer-tax-exemption-for-dam-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2020/corporation-v-canton-tax-authority-real-estate-transfer-tax-exemption-for-dam-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2020/corporation-v-canton-tax-authority-real-estate-transfer-tax-exemption-for-dam-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2020/corporation-v-canton-tax-authority-real-estate-transfer-tax-exemption-for-dam-asset-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2019/residence-permit-revocation-based-on-conviction-vs-spousal-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2019/residence-permit-revocation-based-on-conviction-vs-spousal-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2019/residence-permit-revocation-based-on-conviction-vs-spousal-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2019/residence-permit-revocation-based-on-conviction-vs-spousal-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2019/residence-permit-revocation-based-on-conviction-vs-spousal-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2019/residence-permit-revocation-based-on-conviction-vs-spousal-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2018/taxpayer-s-failure-to-challenge-cantonal-assessment-renders-revision-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2018/taxpayer-s-failure-to-challenge-cantonal-assessment-renders-revision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2018/taxpayer-s-failure-to-challenge-cantonal-assessment-renders-revision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2018/taxpayer-s-failure-to-challenge-cantonal-assessment-renders-revision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2018/taxpayer-s-failure-to-challenge-cantonal-assessment-renders-revision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2018/taxpayer-s-failure-to-challenge-cantonal-assessment-renders-revision-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2017/liechtenstein-anstalt-tax-status-and-legal-fee-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2017/liechtenstein-anstalt-tax-status-and-legal-fee-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2017/liechtenstein-anstalt-tax-status-and-legal-fee-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2017/liechtenstein-anstalt-tax-status-and-legal-fee-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2017/liechtenstein-anstalt-tax-status-and-legal-fee-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2017/liechtenstein-anstalt-tax-status-and-legal-fee-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2016/catholic-parish-real-estate-sales-tax-exemption-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2016/catholic-parish-real-estate-sales-tax-exemption-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2016/catholic-parish-real-estate-sales-tax-exemption-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2016/catholic-parish-real-estate-sales-tax-exemption-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2016/catholic-parish-real-estate-sales-tax-exemption-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2016/catholic-parish-real-estate-sales-tax-exemption-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2015/taxpayer-appeal-dismissed-for-untimely-filing-and-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2015/taxpayer-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2015/taxpayer-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2015/taxpayer-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2015/taxpayer-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2015/taxpayer-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2014/sham-marriage-history-voids-second-marriage-for-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2014/sham-marriage-history-voids-second-marriage-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2014/sham-marriage-history-voids-second-marriage-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2014/sham-marriage-history-voids-second-marriage-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2014/sham-marriage-history-voids-second-marriage-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2014/sham-marriage-history-voids-second-marriage-for-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2013/cameroonian-national-residence-permit-extension-after-divorce-and-subsequent-successful-appeal-of-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2013/cameroonian-national-residence-permit-extension-after-divorce-and-subsequent-successful-appeal-of-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2013/cameroonian-national-residence-permit-extension-after-divorce-and-subsequent-successful-appeal-of-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2013/cameroonian-national-residence-permit-extension-after-divorce-and-subsequent-successful-appeal-of-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2013/cameroonian-national-residence-permit-extension-after-divorce-and-subsequent-successful-appeal-of-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2013/cameroonian-national-residence-permit-extension-after-divorce-and-subsequent-successful-appeal-of-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2012/kosovan-national-s-residence-permit-renewal-denied-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2012/kosovan-national-s-residence-permit-renewal-denied-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2012/kosovan-national-s-residence-permit-renewal-denied-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2012/kosovan-national-s-residence-permit-renewal-denied-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2012/kosovan-national-s-residence-permit-renewal-denied-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2012/kosovan-national-s-residence-permit-renewal-denied-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2010/residence-permit-appeal-timeliness-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2010/residence-permit-appeal-timeliness-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2010/residence-permit-appeal-timeliness-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2010/residence-permit-appeal-timeliness-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2010/residence-permit-appeal-timeliness-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2010/residence-permit-appeal-timeliness-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2009/taxi-operator-v-municipality-license-revocation-regulatory-competence-and-use-of-public-stands</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2009/taxi-operator-v-municipality-license-revocation-regulatory-competence-and-use-of-public-stands"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2009/taxi-operator-v-municipality-license-revocation-regulatory-competence-and-use-of-public-stands"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2009/taxi-operator-v-municipality-license-revocation-regulatory-competence-and-use-of-public-stands"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2009/taxi-operator-v-municipality-license-revocation-regulatory-competence-and-use-of-public-stands"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2009/taxi-operator-v-municipality-license-revocation-regulatory-competence-and-use-of-public-stands"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_564-2008/appeal-regarding-reimbursement-of-military-exemption-tax-due-to-inclusion-of-disability-insurance-allowances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2008/appeal-regarding-reimbursement-of-military-exemption-tax-due-to-inclusion-of-disability-insurance-allowances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_564-2008/appeal-regarding-reimbursement-of-military-exemption-tax-due-to-inclusion-of-disability-insurance-allowances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_564-2008/appeal-regarding-reimbursement-of-military-exemption-tax-due-to-inclusion-of-disability-insurance-allowances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_564-2008/appeal-regarding-reimbursement-of-military-exemption-tax-due-to-inclusion-of-disability-insurance-allowances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_564-2008/appeal-regarding-reimbursement-of-military-exemption-tax-due-to-inclusion-of-disability-insurance-allowances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2024/complainant-v-cantonal-government-and-municipality-state-liability-and-refusal-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2024/complainant-v-cantonal-government-and-municipality-state-liability-and-refusal-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2024/complainant-v-cantonal-government-and-municipality-state-liability-and-refusal-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2024/complainant-v-cantonal-government-and-municipality-state-liability-and-refusal-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2024/complainant-v-cantonal-government-and-municipality-state-liability-and-refusal-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2024/complainant-v-cantonal-government-and-municipality-state-liability-and-refusal-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2023/heir-denied-estate-farm-qualification-due-to-insufficient-labor-units-at-time-of-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2023/heir-denied-estate-farm-qualification-due-to-insufficient-labor-units-at-time-of-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2023/heir-denied-estate-farm-qualification-due-to-insufficient-labor-units-at-time-of-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2023/heir-denied-estate-farm-qualification-due-to-insufficient-labor-units-at-time-of-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2023/heir-denied-estate-farm-qualification-due-to-insufficient-labor-units-at-time-of-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2023/heir-denied-estate-farm-qualification-due-to-insufficient-labor-units-at-time-of-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2022/subsidiary-vat-challenge-on-chalet-subletting-and-family-stays</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2022/subsidiary-vat-challenge-on-chalet-subletting-and-family-stays"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2022/subsidiary-vat-challenge-on-chalet-subletting-and-family-stays"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2022/subsidiary-vat-challenge-on-chalet-subletting-and-family-stays"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2022/subsidiary-vat-challenge-on-chalet-subletting-and-family-stays"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2022/subsidiary-vat-challenge-on-chalet-subletting-and-family-stays"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2021/federal-supreme-court-upholds-withholding-tax-assessment-on-hidden-profit-distributions-from-brothel-operation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2021/federal-supreme-court-upholds-withholding-tax-assessment-on-hidden-profit-distributions-from-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2021/federal-supreme-court-upholds-withholding-tax-assessment-on-hidden-profit-distributions-from-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2021/federal-supreme-court-upholds-withholding-tax-assessment-on-hidden-profit-distributions-from-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2021/federal-supreme-court-upholds-withholding-tax-assessment-on-hidden-profit-distributions-from-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2021/federal-supreme-court-upholds-withholding-tax-assessment-on-hidden-profit-distributions-from-brothel-operation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2020/serbian-national-s-fraudulently-obtained-residence-permit-and-derived-family-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2020/serbian-national-s-fraudulently-obtained-residence-permit-and-derived-family-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2020/serbian-national-s-fraudulently-obtained-residence-permit-and-derived-family-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2020/serbian-national-s-fraudulently-obtained-residence-permit-and-derived-family-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2020/serbian-national-s-fraudulently-obtained-residence-permit-and-derived-family-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2020/serbian-national-s-fraudulently-obtained-residence-permit-and-derived-family-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2019/appeal-regarding-post-divorce-residence-permit-denial-for-lack-of-sufficient-pleading</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2019/appeal-regarding-post-divorce-residence-permit-denial-for-lack-of-sufficient-pleading"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2019/appeal-regarding-post-divorce-residence-permit-denial-for-lack-of-sufficient-pleading"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2019/appeal-regarding-post-divorce-residence-permit-denial-for-lack-of-sufficient-pleading"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2019/appeal-regarding-post-divorce-residence-permit-denial-for-lack-of-sufficient-pleading"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2019/appeal-regarding-post-divorce-residence-permit-denial-for-lack-of-sufficient-pleading"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2018/withdrawal-of-appeal-regarding-special-schooling-costs-without-cost-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2018/withdrawal-of-appeal-regarding-special-schooling-costs-without-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2018/withdrawal-of-appeal-regarding-special-schooling-costs-without-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2018/withdrawal-of-appeal-regarding-special-schooling-costs-without-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2018/withdrawal-of-appeal-regarding-special-schooling-costs-without-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2018/withdrawal-of-appeal-regarding-special-schooling-costs-without-cost-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2017/portuguese-citizen-s-residence-permit-revocation-and-family-reunification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2017/portuguese-citizen-s-residence-permit-revocation-and-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2017/portuguese-citizen-s-residence-permit-revocation-and-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2017/portuguese-citizen-s-residence-permit-revocation-and-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2017/portuguese-citizen-s-residence-permit-revocation-and-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2017/portuguese-citizen-s-residence-permit-revocation-and-family-reunification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2016/cantonal-finance-administration-v-insurance-broker-finma-authorization-in-insurance-tendering</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2016/cantonal-finance-administration-v-insurance-broker-finma-authorization-in-insurance-tendering"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2016/cantonal-finance-administration-v-insurance-broker-finma-authorization-in-insurance-tendering"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2016/cantonal-finance-administration-v-insurance-broker-finma-authorization-in-insurance-tendering"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2016/cantonal-finance-administration-v-insurance-broker-finma-authorization-in-insurance-tendering"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2016/cantonal-finance-administration-v-insurance-broker-finma-authorization-in-insurance-tendering"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2015/association-appeal-dismissed-for-procedural-inadmissibility-regarding-cost-advance-deposit-in-cafe-closure-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2015/association-appeal-dismissed-for-procedural-inadmissibility-regarding-cost-advance-deposit-in-cafe-closure-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2015/association-appeal-dismissed-for-procedural-inadmissibility-regarding-cost-advance-deposit-in-cafe-closure-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2015/association-appeal-dismissed-for-procedural-inadmissibility-regarding-cost-advance-deposit-in-cafe-closure-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2015/association-appeal-dismissed-for-procedural-inadmissibility-regarding-cost-advance-deposit-in-cafe-closure-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2015/association-appeal-dismissed-for-procedural-inadmissibility-regarding-cost-advance-deposit-in-cafe-closure-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2014/taxpayer-appeal-on-real-estate-gains-tax-calculation-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2014/taxpayer-appeal-on-real-estate-gains-tax-calculation-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2014/taxpayer-appeal-on-real-estate-gains-tax-calculation-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2014/taxpayer-appeal-on-real-estate-gains-tax-calculation-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2014/taxpayer-appeal-on-real-estate-gains-tax-calculation-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2014/taxpayer-appeal-on-real-estate-gains-tax-calculation-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2013/turkish-national-v-switzerland-sham-marriage-and-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2013/turkish-national-v-switzerland-sham-marriage-and-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2013/turkish-national-v-switzerland-sham-marriage-and-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2013/turkish-national-v-switzerland-sham-marriage-and-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2013/turkish-national-v-switzerland-sham-marriage-and-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2013/turkish-national-v-switzerland-sham-marriage-and-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2012/state-liability-claim-vs-municipality-procedural-dismissal-due-to-public-law-nature</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2012/state-liability-claim-vs-municipality-procedural-dismissal-due-to-public-law-nature"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2012/state-liability-claim-vs-municipality-procedural-dismissal-due-to-public-law-nature"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2012/state-liability-claim-vs-municipality-procedural-dismissal-due-to-public-law-nature"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2012/state-liability-claim-vs-municipality-procedural-dismissal-due-to-public-law-nature"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2012/state-liability-claim-vs-municipality-procedural-dismissal-due-to-public-law-nature"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2011/tax-assessment-justification-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2011/tax-assessment-justification-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2011/tax-assessment-justification-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2011/tax-assessment-justification-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2011/tax-assessment-justification-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2011/tax-assessment-justification-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2010/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-fraudulent-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2010/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2010/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2010/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2010/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2010/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-fraudulent-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2009/taxpayer-s-commuter-travel-deduction-and-subsequent-challenge-to-tax-domicile-in-federal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2009/taxpayer-s-commuter-travel-deduction-and-subsequent-challenge-to-tax-domicile-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2009/taxpayer-s-commuter-travel-deduction-and-subsequent-challenge-to-tax-domicile-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2009/taxpayer-s-commuter-travel-deduction-and-subsequent-challenge-to-tax-domicile-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2009/taxpayer-s-commuter-travel-deduction-and-subsequent-challenge-to-tax-domicile-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2009/taxpayer-s-commuter-travel-deduction-and-subsequent-challenge-to-tax-domicile-in-federal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2008/detention-pending-deportation-of-asylum-applicant-with-disputed-identity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2008/detention-pending-deportation-of-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2008/detention-pending-deportation-of-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2008/detention-pending-deportation-of-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2008/detention-pending-deportation-of-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2008/detention-pending-deportation-of-asylum-applicant-with-disputed-identity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_563-2007/deportation-of-convicted-croatian-national-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2007/deportation-of-convicted-croatian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_563-2007/deportation-of-convicted-croatian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_563-2007/deportation-of-convicted-croatian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_563-2007/deportation-of-convicted-croatian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_563-2007/deportation-of-convicted-croatian-national-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2024/federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2024/federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2024/federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2024/federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2024/federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2024/federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2023/burundian-national-s-dublin-detention-upheld-due-to-flight-risk-and-identity-discrepancies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2023/burundian-national-s-dublin-detention-upheld-due-to-flight-risk-and-identity-discrepancies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2023/burundian-national-s-dublin-detention-upheld-due-to-flight-risk-and-identity-discrepancies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2023/burundian-national-s-dublin-detention-upheld-due-to-flight-risk-and-identity-discrepancies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2023/burundian-national-s-dublin-detention-upheld-due-to-flight-risk-and-identity-discrepancies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2023/burundian-national-s-dublin-detention-upheld-due-to-flight-risk-and-identity-discrepancies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2022/parents-v-canton-school-transportation-suitability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2022/parents-v-canton-school-transportation-suitability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2022/parents-v-canton-school-transportation-suitability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2022/parents-v-canton-school-transportation-suitability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2022/parents-v-canton-school-transportation-suitability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2022/parents-v-canton-school-transportation-suitability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2021/federal-supreme-court-dismisses-appeal-against-residence-permit-non-renewal-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2021/federal-supreme-court-dismisses-appeal-against-residence-permit-non-renewal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2021/federal-supreme-court-dismisses-appeal-against-residence-permit-non-renewal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2021/federal-supreme-court-dismisses-appeal-against-residence-permit-non-renewal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2021/federal-supreme-court-dismisses-appeal-against-residence-permit-non-renewal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2021/federal-supreme-court-dismisses-appeal-against-residence-permit-non-renewal-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2020/insurance-branch-vat-liability-and-limitation-period-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2020/insurance-branch-vat-liability-and-limitation-period-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2020/insurance-branch-vat-liability-and-limitation-period-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2020/insurance-branch-vat-liability-and-limitation-period-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2020/insurance-branch-vat-liability-and-limitation-period-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2020/insurance-branch-vat-liability-and-limitation-period-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2019/swiss-federal-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2019/swiss-federal-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2019/swiss-federal-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2019/swiss-federal-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2019/swiss-federal-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2019/swiss-federal-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2018/taxpayer-appeal-inadmissible-due-to-lack-of-proper-motivation-on-timeliness-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2018/taxpayer-appeal-inadmissible-due-to-lack-of-proper-motivation-on-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2018/taxpayer-appeal-inadmissible-due-to-lack-of-proper-motivation-on-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2018/taxpayer-appeal-inadmissible-due-to-lack-of-proper-motivation-on-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2018/taxpayer-appeal-inadmissible-due-to-lack-of-proper-motivation-on-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2018/taxpayer-appeal-inadmissible-due-to-lack-of-proper-motivation-on-timeliness-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2017/revocation-of-residence-permit-for-violent-offender-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2017/revocation-of-residence-permit-for-violent-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2017/revocation-of-residence-permit-for-violent-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2017/revocation-of-residence-permit-for-violent-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2017/revocation-of-residence-permit-for-violent-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2017/revocation-of-residence-permit-for-violent-offender-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2015/revocation-of-settlement-permit-due-to-concealment-of-family-status-and-parallel-relationships</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2015/revocation-of-settlement-permit-due-to-concealment-of-family-status-and-parallel-relationships"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2015/revocation-of-settlement-permit-due-to-concealment-of-family-status-and-parallel-relationships"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2015/revocation-of-settlement-permit-due-to-concealment-of-family-status-and-parallel-relationships"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2015/revocation-of-settlement-permit-due-to-concealment-of-family-status-and-parallel-relationships"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2015/revocation-of-settlement-permit-due-to-concealment-of-family-status-and-parallel-relationships"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2014/albanian-asylum-seeker-detention-extension-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2014/albanian-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2014/albanian-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2014/albanian-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2014/albanian-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2014/albanian-asylum-seeker-detention-extension-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2013/legal-aid-refusal-appeal-dismissed-for-insufficient-briefing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2013/legal-aid-refusal-appeal-dismissed-for-insufficient-briefing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2013/legal-aid-refusal-appeal-dismissed-for-insufficient-briefing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2013/legal-aid-refusal-appeal-dismissed-for-insufficient-briefing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2013/legal-aid-refusal-appeal-dismissed-for-insufficient-briefing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2013/legal-aid-refusal-appeal-dismissed-for-insufficient-briefing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2012/turkish-national-s-residence-permit-non-renewal-upheld-due-to-separation-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2012/turkish-national-s-residence-permit-non-renewal-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2012/turkish-national-s-residence-permit-non-renewal-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2012/turkish-national-s-residence-permit-non-renewal-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2012/turkish-national-s-residence-permit-non-renewal-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2012/turkish-national-s-residence-permit-non-renewal-upheld-due-to-separation-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2011/revocation-of-permanent-residency-for-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2011/revocation-of-permanent-residency-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2011/revocation-of-permanent-residency-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2011/revocation-of-permanent-residency-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2011/revocation-of-permanent-residency-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2011/revocation-of-permanent-residency-for-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2010/swiss-deportation-detention-confirmed-against-jamaican-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2010/swiss-deportation-detention-confirmed-against-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2010/swiss-deportation-detention-confirmed-against-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2010/swiss-deportation-detention-confirmed-against-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2010/swiss-deportation-detention-confirmed-against-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2010/swiss-deportation-detention-confirmed-against-jamaican-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2009/building-right-for-gravel-pit-and-authorization-under-rural-land-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2009/building-right-for-gravel-pit-and-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2009/building-right-for-gravel-pit-and-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2009/building-right-for-gravel-pit-and-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2009/building-right-for-gravel-pit-and-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2009/building-right-for-gravel-pit-and-authorization-under-rural-land-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2008/strawberry-growers-v-canton-over-wildlife-damage-compensation-and-negligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2008/strawberry-growers-v-canton-over-wildlife-damage-compensation-and-negligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2008/strawberry-growers-v-canton-over-wildlife-damage-compensation-and-negligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2008/strawberry-growers-v-canton-over-wildlife-damage-compensation-and-negligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2008/strawberry-growers-v-canton-over-wildlife-damage-compensation-and-negligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2008/strawberry-growers-v-canton-over-wildlife-damage-compensation-and-negligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_562-2007/complainant-s-withdrawal-of-tax-appeal-after-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2007/complainant-s-withdrawal-of-tax-appeal-after-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_562-2007/complainant-s-withdrawal-of-tax-appeal-after-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_562-2007/complainant-s-withdrawal-of-tax-appeal-after-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_562-2007/complainant-s-withdrawal-of-tax-appeal-after-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_562-2007/complainant-s-withdrawal-of-tax-appeal-after-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2025/chinese-national-s-appeal-on-discretionary-residence-permit-extension-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2025/chinese-national-s-appeal-on-discretionary-residence-permit-extension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2025/chinese-national-s-appeal-on-discretionary-residence-permit-extension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2025/chinese-national-s-appeal-on-discretionary-residence-permit-extension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2025/chinese-national-s-appeal-on-discretionary-residence-permit-extension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2025/chinese-national-s-appeal-on-discretionary-residence-permit-extension-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2024/family-expulsion-upheld-despite-parents-depression</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2024/family-expulsion-upheld-despite-parents-depression"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2024/family-expulsion-upheld-despite-parents-depression"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2024/family-expulsion-upheld-despite-parents-depression"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2024/family-expulsion-upheld-despite-parents-depression"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2024/family-expulsion-upheld-despite-parents-depression"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2023/valais-parents-school-refusal-over-mask-mandate-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2023/valais-parents-school-refusal-over-mask-mandate-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2023/valais-parents-school-refusal-over-mask-mandate-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2023/valais-parents-school-refusal-over-mask-mandate-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2023/valais-parents-school-refusal-over-mask-mandate-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2023/valais-parents-school-refusal-over-mask-mandate-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2022/telecommunications-company-fined-for-anti-competitive-sports-content-practices</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2022/telecommunications-company-fined-for-anti-competitive-sports-content-practices"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2022/telecommunications-company-fined-for-anti-competitive-sports-content-practices"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2022/telecommunications-company-fined-for-anti-competitive-sports-content-practices"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2022/telecommunications-company-fined-for-anti-competitive-sports-content-practices"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2022/telecommunications-company-fined-for-anti-competitive-sports-content-practices"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2021/non-renewal-of-residence-permit-after-dissolution-of-second-marriage-due-to-alleged-spousal-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2021/non-renewal-of-residence-permit-after-dissolution-of-second-marriage-due-to-alleged-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2021/non-renewal-of-residence-permit-after-dissolution-of-second-marriage-due-to-alleged-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2021/non-renewal-of-residence-permit-after-dissolution-of-second-marriage-due-to-alleged-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2021/non-renewal-of-residence-permit-after-dissolution-of-second-marriage-due-to-alleged-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2021/non-renewal-of-residence-permit-after-dissolution-of-second-marriage-due-to-alleged-spousal-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2020/federal-tax-administration-v-appeal-concerning-administrative-assistance-in-tax-matters-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2020/federal-tax-administration-v-appeal-concerning-administrative-assistance-in-tax-matters-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2020/federal-tax-administration-v-appeal-concerning-administrative-assistance-in-tax-matters-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2020/federal-tax-administration-v-appeal-concerning-administrative-assistance-in-tax-matters-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2020/federal-tax-administration-v-appeal-concerning-administrative-assistance-in-tax-matters-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2020/federal-tax-administration-v-appeal-concerning-administrative-assistance-in-tax-matters-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2019/algerian-national-v-restrictions-on-residence-due-to-health-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2019/algerian-national-v-restrictions-on-residence-due-to-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2019/algerian-national-v-restrictions-on-residence-due-to-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2019/algerian-national-v-restrictions-on-residence-due-to-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2019/algerian-national-v-restrictions-on-residence-due-to-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2019/algerian-national-v-restrictions-on-residence-due-to-health-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2018/parents-bear-cost-of-unilateral-school-transfer-despite-child-s-alleged-distress</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2018/parents-bear-cost-of-unilateral-school-transfer-despite-child-s-alleged-distress"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2018/parents-bear-cost-of-unilateral-school-transfer-despite-child-s-alleged-distress"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2018/parents-bear-cost-of-unilateral-school-transfer-despite-child-s-alleged-distress"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2018/parents-bear-cost-of-unilateral-school-transfer-despite-child-s-alleged-distress"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2018/parents-bear-cost-of-unilateral-school-transfer-despite-child-s-alleged-distress"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2017/challange-to-permit-revocation-and-expulsion-of-nigerian-national-convicted-for-drug-dealing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2017/challange-to-permit-revocation-and-expulsion-of-nigerian-national-convicted-for-drug-dealing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2017/challange-to-permit-revocation-and-expulsion-of-nigerian-national-convicted-for-drug-dealing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2017/challange-to-permit-revocation-and-expulsion-of-nigerian-national-convicted-for-drug-dealing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2017/challange-to-permit-revocation-and-expulsion-of-nigerian-national-convicted-for-drug-dealing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2017/challange-to-permit-revocation-and-expulsion-of-nigerian-national-convicted-for-drug-dealing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2016/taxation-of-liquidation-gain-on-small-agricultural-plot-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2016/taxation-of-liquidation-gain-on-small-agricultural-plot-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2016/taxation-of-liquidation-gain-on-small-agricultural-plot-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2016/taxation-of-liquidation-gain-on-small-agricultural-plot-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2016/taxation-of-liquidation-gain-on-small-agricultural-plot-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2016/taxation-of-liquidation-gain-on-small-agricultural-plot-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2015/residence-permit-non-renewal-upheld-due-to-circumvention-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2015/residence-permit-non-renewal-upheld-due-to-circumvention-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2015/residence-permit-non-renewal-upheld-due-to-circumvention-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2015/residence-permit-non-renewal-upheld-due-to-circumvention-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2015/residence-permit-non-renewal-upheld-due-to-circumvention-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2015/residence-permit-non-renewal-upheld-due-to-circumvention-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2013/plaintiff-s-appeal-dismissed-for-procedural-non-compliance-regarding-brief-length-and-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2013/plaintiff-s-appeal-dismissed-for-procedural-non-compliance-regarding-brief-length-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2013/plaintiff-s-appeal-dismissed-for-procedural-non-compliance-regarding-brief-length-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2013/plaintiff-s-appeal-dismissed-for-procedural-non-compliance-regarding-brief-length-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2013/plaintiff-s-appeal-dismissed-for-procedural-non-compliance-regarding-brief-length-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2013/plaintiff-s-appeal-dismissed-for-procedural-non-compliance-regarding-brief-length-and-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2011/detention-challenge-by-national-identity-dispute-and-procedural-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2011/detention-challenge-by-national-identity-dispute-and-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2011/detention-challenge-by-national-identity-dispute-and-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2011/detention-challenge-by-national-identity-dispute-and-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2011/detention-challenge-by-national-identity-dispute-and-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2011/detention-challenge-by-national-identity-dispute-and-procedural-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2010/professional-association-v-company-mandatory-vocational-training-fund-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2010/professional-association-v-company-mandatory-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2010/professional-association-v-company-mandatory-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2010/professional-association-v-company-mandatory-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2010/professional-association-v-company-mandatory-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2010/professional-association-v-company-mandatory-vocational-training-fund-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2009/vat-liability-on-credit-note-vs-foreign-energy-transport-charges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2009/vat-liability-on-credit-note-vs-foreign-energy-transport-charges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2009/vat-liability-on-credit-note-vs-foreign-energy-transport-charges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2009/vat-liability-on-credit-note-vs-foreign-energy-transport-charges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2009/vat-liability-on-credit-note-vs-foreign-energy-transport-charges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2009/vat-liability-on-credit-note-vs-foreign-energy-transport-charges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2008/swiss-federal-court-upholds-permit-refusal-despite-marriage-due-to-extensive-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2008/swiss-federal-court-upholds-permit-refusal-despite-marriage-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2008/swiss-federal-court-upholds-permit-refusal-despite-marriage-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2008/swiss-federal-court-upholds-permit-refusal-despite-marriage-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2008/swiss-federal-court-upholds-permit-refusal-despite-marriage-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2008/swiss-federal-court-upholds-permit-refusal-despite-marriage-due-to-extensive-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_561-2007/physiotherapist-association-v-swiss-cantonal-health-directors-osteopathy-examination-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2007/physiotherapist-association-v-swiss-cantonal-health-directors-osteopathy-examination-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_561-2007/physiotherapist-association-v-swiss-cantonal-health-directors-osteopathy-examination-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_561-2007/physiotherapist-association-v-swiss-cantonal-health-directors-osteopathy-examination-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_561-2007/physiotherapist-association-v-swiss-cantonal-health-directors-osteopathy-examination-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_561-2007/physiotherapist-association-v-swiss-cantonal-health-directors-osteopathy-examination-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2025/german-national-s-appeal-on-non-employed-residency-permit-rejected-due-to-insufficient-financial-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2025/german-national-s-appeal-on-non-employed-residency-permit-rejected-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2025/german-national-s-appeal-on-non-employed-residency-permit-rejected-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2025/german-national-s-appeal-on-non-employed-residency-permit-rejected-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2025/german-national-s-appeal-on-non-employed-residency-permit-rejected-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2025/german-national-s-appeal-on-non-employed-residency-permit-rejected-due-to-insufficient-financial-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2024/operator-withdraws-federal-appeal-against-sex-trade-license-revocation-and-bears-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2024/operator-withdraws-federal-appeal-against-sex-trade-license-revocation-and-bears-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2024/operator-withdraws-federal-appeal-against-sex-trade-license-revocation-and-bears-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2024/operator-withdraws-federal-appeal-against-sex-trade-license-revocation-and-bears-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2024/operator-withdraws-federal-appeal-against-sex-trade-license-revocation-and-bears-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2024/operator-withdraws-federal-appeal-against-sex-trade-license-revocation-and-bears-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2023/valais-v-parents-regarding-school-absence-fine-and-mask-mandate-appeal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2023/valais-v-parents-regarding-school-absence-fine-and-mask-mandate-appeal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2023/valais-v-parents-regarding-school-absence-fine-and-mask-mandate-appeal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2023/valais-v-parents-regarding-school-absence-fine-and-mask-mandate-appeal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2023/valais-v-parents-regarding-school-absence-fine-and-mask-mandate-appeal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2023/valais-v-parents-regarding-school-absence-fine-and-mask-mandate-appeal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2022/taxpayer-information-exchange-withdrawal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2022/taxpayer-information-exchange-withdrawal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2022/taxpayer-information-exchange-withdrawal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2022/taxpayer-information-exchange-withdrawal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2022/taxpayer-information-exchange-withdrawal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2022/taxpayer-information-exchange-withdrawal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2021/supreme-court-upholds-detention-of-congolese-national-pending-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2021/supreme-court-upholds-detention-of-congolese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2021/supreme-court-upholds-detention-of-congolese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2021/supreme-court-upholds-detention-of-congolese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2021/supreme-court-upholds-detention-of-congolese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2021/supreme-court-upholds-detention-of-congolese-national-pending-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2020/revocation-of-eu-efta-residence-permit-for-fictitious-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2020/revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2020/revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2020/revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2020/revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2020/revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2019/property-owner-liability-for-fire-department-costs-from-fallen-trees-on-public-road-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2019/property-owner-liability-for-fire-department-costs-from-fallen-trees-on-public-road-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2019/property-owner-liability-for-fire-department-costs-from-fallen-trees-on-public-road-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2019/property-owner-liability-for-fire-department-costs-from-fallen-trees-on-public-road-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2019/property-owner-liability-for-fire-department-costs-from-fallen-trees-on-public-road-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2019/property-owner-liability-for-fire-department-costs-from-fallen-trees-on-public-road-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2018/tax-reassessment-on-property-transfer-tax-and-appealability-of-intermediate-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2018/tax-reassessment-on-property-transfer-tax-and-appealability-of-intermediate-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2018/tax-reassessment-on-property-transfer-tax-and-appealability-of-intermediate-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2018/tax-reassessment-on-property-transfer-tax-and-appealability-of-intermediate-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2018/tax-reassessment-on-property-transfer-tax-and-appealability-of-intermediate-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2018/tax-reassessment-on-property-transfer-tax-and-appealability-of-intermediate-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2017/bosnian-national-residence-permit-revocation-due-to-abusive-marriage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2017/bosnian-national-residence-permit-revocation-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2017/bosnian-national-residence-permit-revocation-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2017/bosnian-national-residence-permit-revocation-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2017/bosnian-national-residence-permit-revocation-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2017/bosnian-national-residence-permit-revocation-due-to-abusive-marriage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2016/german-national-s-expulsion-upheld-after-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2016/german-national-s-expulsion-upheld-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2016/german-national-s-expulsion-upheld-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2016/german-national-s-expulsion-upheld-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2016/german-national-s-expulsion-upheld-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2016/german-national-s-expulsion-upheld-after-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2015/attorney-owned-llc-independence-requirement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2015/attorney-owned-llc-independence-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2015/attorney-owned-llc-independence-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2015/attorney-owned-llc-independence-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2015/attorney-owned-llc-independence-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2015/attorney-owned-llc-independence-requirement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2014/swiss-branch-tax-dispute-functional-currency-for-hidden-equity-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2014/swiss-branch-tax-dispute-functional-currency-for-hidden-equity-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2014/swiss-branch-tax-dispute-functional-currency-for-hidden-equity-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2014/swiss-branch-tax-dispute-functional-currency-for-hidden-equity-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2014/swiss-branch-tax-dispute-functional-currency-for-hidden-equity-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2014/swiss-branch-tax-dispute-functional-currency-for-hidden-equity-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2013/procedural-submission-nullity-and-refusal-of-federal-appeal-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2013/procedural-submission-nullity-and-refusal-of-federal-appeal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2013/procedural-submission-nullity-and-refusal-of-federal-appeal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2013/procedural-submission-nullity-and-refusal-of-federal-appeal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2013/procedural-submission-nullity-and-refusal-of-federal-appeal-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2013/procedural-submission-nullity-and-refusal-of-federal-appeal-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2012/tax-reassessment-and-fines-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2012/tax-reassessment-and-fines-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2012/tax-reassessment-and-fines-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2012/tax-reassessment-and-fines-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2012/tax-reassessment-and-fines-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2012/tax-reassessment-and-fines-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2011/congolese-national-v-switzerland-permit-refusal-upheld-despite-marriage-and-child-due-to-repeated-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2011/congolese-national-v-switzerland-permit-refusal-upheld-despite-marriage-and-child-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2011/congolese-national-v-switzerland-permit-refusal-upheld-despite-marriage-and-child-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2011/congolese-national-v-switzerland-permit-refusal-upheld-despite-marriage-and-child-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2011/congolese-national-v-switzerland-permit-refusal-upheld-despite-marriage-and-child-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2011/congolese-national-v-switzerland-permit-refusal-upheld-despite-marriage-and-child-due-to-repeated-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2010/farmer-s-claim-for-2008-subsidies-following-animal-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2010/farmer-s-claim-for-2008-subsidies-following-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2010/farmer-s-claim-for-2008-subsidies-following-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2010/farmer-s-claim-for-2008-subsidies-following-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2010/farmer-s-claim-for-2008-subsidies-following-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2010/farmer-s-claim-for-2008-subsidies-following-animal-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2009/appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2009/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2009/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2009/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2009/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2009/appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2008/appeal-withdrawal-due-to-unpaid-procedural-costs-for-water-connection-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2008/appeal-withdrawal-due-to-unpaid-procedural-costs-for-water-connection-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2008/appeal-withdrawal-due-to-unpaid-procedural-costs-for-water-connection-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2008/appeal-withdrawal-due-to-unpaid-procedural-costs-for-water-connection-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2008/appeal-withdrawal-due-to-unpaid-procedural-costs-for-water-connection-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2008/appeal-withdrawal-due-to-unpaid-procedural-costs-for-water-connection-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_560-2007/interpreter-removal-following-language-proficiency-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2007/interpreter-removal-following-language-proficiency-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_560-2007/interpreter-removal-following-language-proficiency-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_560-2007/interpreter-removal-following-language-proficiency-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_560-2007/interpreter-removal-following-language-proficiency-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_560-2007/interpreter-removal-following-language-proficiency-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2025/federal-tax-administration-v-third-party-regarding-us-tax-information-request-disclaimer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2025/federal-tax-administration-v-third-party-regarding-us-tax-information-request-disclaimer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2025/federal-tax-administration-v-third-party-regarding-us-tax-information-request-disclaimer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2025/federal-tax-administration-v-third-party-regarding-us-tax-information-request-disclaimer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2025/federal-tax-administration-v-third-party-regarding-us-tax-information-request-disclaimer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2025/federal-tax-administration-v-third-party-regarding-us-tax-information-request-disclaimer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2024/swiss-supreme-court-deportation-of-schizophrenic-immigrant-and-family-upheld-with-medical-continuity-condition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2024/swiss-supreme-court-deportation-of-schizophrenic-immigrant-and-family-upheld-with-medical-continuity-condition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2024/swiss-supreme-court-deportation-of-schizophrenic-immigrant-and-family-upheld-with-medical-continuity-condition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2024/swiss-supreme-court-deportation-of-schizophrenic-immigrant-and-family-upheld-with-medical-continuity-condition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2024/swiss-supreme-court-deportation-of-schizophrenic-immigrant-and-family-upheld-with-medical-continuity-condition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2024/swiss-supreme-court-deportation-of-schizophrenic-immigrant-and-family-upheld-with-medical-continuity-condition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2023/residence-permit-withdrawal-for-excessive-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2023/residence-permit-withdrawal-for-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2023/residence-permit-withdrawal-for-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2023/residence-permit-withdrawal-for-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2023/residence-permit-withdrawal-for-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2023/residence-permit-withdrawal-for-excessive-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2022/swiss-federal-supreme-court-dismisses-appeal-on-administrative-assistance-to-south-korea-under-double-taxation-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2022/swiss-federal-supreme-court-dismisses-appeal-on-administrative-assistance-to-south-korea-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2022/swiss-federal-supreme-court-dismisses-appeal-on-administrative-assistance-to-south-korea-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2022/swiss-federal-supreme-court-dismisses-appeal-on-administrative-assistance-to-south-korea-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2022/swiss-federal-supreme-court-dismisses-appeal-on-administrative-assistance-to-south-korea-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2022/swiss-federal-supreme-court-dismisses-appeal-on-administrative-assistance-to-south-korea-under-double-taxation-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2021/appeal-admissibility-failure-to-provide-self-contained-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2021/appeal-admissibility-failure-to-provide-self-contained-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2021/appeal-admissibility-failure-to-provide-self-contained-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2021/appeal-admissibility-failure-to-provide-self-contained-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2021/appeal-admissibility-failure-to-provide-self-contained-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2021/appeal-admissibility-failure-to-provide-self-contained-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2020/property-owners-v-municipality-regarding-waste-disposal-fee-based-on-building-volume</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2020/property-owners-v-municipality-regarding-waste-disposal-fee-based-on-building-volume"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2020/property-owners-v-municipality-regarding-waste-disposal-fee-based-on-building-volume"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2020/property-owners-v-municipality-regarding-waste-disposal-fee-based-on-building-volume"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2020/property-owners-v-municipality-regarding-waste-disposal-fee-based-on-building-volume"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2020/property-owners-v-municipality-regarding-waste-disposal-fee-based-on-building-volume"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2019/swiss-supreme-court-upholds-lapse-of-eu-efta-work-permit-due-to-prolonged-absence-for-incarceration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2019/swiss-supreme-court-upholds-lapse-of-eu-efta-work-permit-due-to-prolonged-absence-for-incarceration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2019/swiss-supreme-court-upholds-lapse-of-eu-efta-work-permit-due-to-prolonged-absence-for-incarceration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2019/swiss-supreme-court-upholds-lapse-of-eu-efta-work-permit-due-to-prolonged-absence-for-incarceration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2019/swiss-supreme-court-upholds-lapse-of-eu-efta-work-permit-due-to-prolonged-absence-for-incarceration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2019/swiss-supreme-court-upholds-lapse-of-eu-efta-work-permit-due-to-prolonged-absence-for-incarceration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2018/taxpayer-forfeiture-of-withholding-tax-refund-for-undeclared-dividend-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2018/taxpayer-forfeiture-of-withholding-tax-refund-for-undeclared-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2018/taxpayer-forfeiture-of-withholding-tax-refund-for-undeclared-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2018/taxpayer-forfeiture-of-withholding-tax-refund-for-undeclared-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2018/taxpayer-forfeiture-of-withholding-tax-refund-for-undeclared-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2018/taxpayer-forfeiture-of-withholding-tax-refund-for-undeclared-dividend-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2016/turkish-national-s-self-employment-residence-permit-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2016/turkish-national-s-self-employment-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2016/turkish-national-s-self-employment-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2016/turkish-national-s-self-employment-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2016/turkish-national-s-self-employment-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2016/turkish-national-s-self-employment-residence-permit-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2015/residence-permit-appeal-deadline-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2015/residence-permit-appeal-deadline-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2015/residence-permit-appeal-deadline-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2015/residence-permit-appeal-deadline-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2015/residence-permit-appeal-deadline-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2015/residence-permit-appeal-deadline-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2013/failure-to-meet-justification-requirements-for-appeal-on-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2013/failure-to-meet-justification-requirements-for-appeal-on-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2013/failure-to-meet-justification-requirements-for-appeal-on-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2013/failure-to-meet-justification-requirements-for-appeal-on-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2013/failure-to-meet-justification-requirements-for-appeal-on-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2013/failure-to-meet-justification-requirements-for-appeal-on-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2012/residence-permit-for-minor-based-on-uncle-s-residence-and-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2012/residence-permit-for-minor-based-on-uncle-s-residence-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2012/residence-permit-for-minor-based-on-uncle-s-residence-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2012/residence-permit-for-minor-based-on-uncle-s-residence-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2012/residence-permit-for-minor-based-on-uncle-s-residence-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2012/residence-permit-for-minor-based-on-uncle-s-residence-and-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2011/macedonian-national-v-canton-st-gallen-denial-of-legal-aid-for-residency-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2011/macedonian-national-v-canton-st-gallen-denial-of-legal-aid-for-residency-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2011/macedonian-national-v-canton-st-gallen-denial-of-legal-aid-for-residency-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2011/macedonian-national-v-canton-st-gallen-denial-of-legal-aid-for-residency-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2011/macedonian-national-v-canton-st-gallen-denial-of-legal-aid-for-residency-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2011/macedonian-national-v-canton-st-gallen-denial-of-legal-aid-for-residency-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2010/surtax-appeal-following-failure-to-provide-income-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2010/surtax-appeal-following-failure-to-provide-income-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2010/surtax-appeal-following-failure-to-provide-income-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2010/surtax-appeal-following-failure-to-provide-income-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2010/surtax-appeal-following-failure-to-provide-income-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2010/surtax-appeal-following-failure-to-provide-income-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2009/tax-dispute-procedural-defect-in-objection-nullification-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2009/tax-dispute-procedural-defect-in-objection-nullification-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2009/tax-dispute-procedural-defect-in-objection-nullification-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2009/tax-dispute-procedural-defect-in-objection-nullification-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2009/tax-dispute-procedural-defect-in-objection-nullification-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2009/tax-dispute-procedural-defect-in-objection-nullification-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2008/beneficiary-inheritance-tax-assessment-on-preferential-property-purchase-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2008/beneficiary-inheritance-tax-assessment-on-preferential-property-purchase-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2008/beneficiary-inheritance-tax-assessment-on-preferential-property-purchase-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2008/beneficiary-inheritance-tax-assessment-on-preferential-property-purchase-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2008/beneficiary-inheritance-tax-assessment-on-preferential-property-purchase-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2008/beneficiary-inheritance-tax-assessment-on-preferential-property-purchase-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_56-2007/italian-national-v-cantonal-administrative-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2007/italian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_56-2007/italian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_56-2007/italian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_56-2007/italian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_56-2007/italian-national-v-cantonal-administrative-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2024/india-tax-evasion-assistance-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2024/india-tax-evasion-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2024/india-tax-evasion-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2024/india-tax-evasion-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2024/india-tax-evasion-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2024/india-tax-evasion-assistance-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2023/canton-v-parents-appeal-on-school-mask-mandate-fine-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2023/canton-v-parents-appeal-on-school-mask-mandate-fine-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2023/canton-v-parents-appeal-on-school-mask-mandate-fine-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2023/canton-v-parents-appeal-on-school-mask-mandate-fine-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2023/canton-v-parents-appeal-on-school-mask-mandate-fine-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2023/canton-v-parents-appeal-on-school-mask-mandate-fine-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2022/tax-information-exchange-appeal-withdrawal-and-cost-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2022/tax-information-exchange-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2022/tax-information-exchange-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2022/tax-information-exchange-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2022/tax-information-exchange-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2022/tax-information-exchange-appeal-withdrawal-and-cost-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2021/national-resident-challenging-cost-advance-refusal-due-to-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2021/national-resident-challenging-cost-advance-refusal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2021/national-resident-challenging-cost-advance-refusal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2021/national-resident-challenging-cost-advance-refusal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2021/national-resident-challenging-cost-advance-refusal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2021/national-resident-challenging-cost-advance-refusal-due-to-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2020/italian-citizen-v-switzerland-revocation-of-eu-efta-residence-permit-for-fictitious-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2020/italian-citizen-v-switzerland-revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2020/italian-citizen-v-switzerland-revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2020/italian-citizen-v-switzerland-revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2020/italian-citizen-v-switzerland-revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2020/italian-citizen-v-switzerland-revocation-of-eu-efta-residence-permit-for-fictitious-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2019/taxation-of-sale-proceeds-from-converted-agricultural-land-self-employment-income-vs-capital-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2019/taxation-of-sale-proceeds-from-converted-agricultural-land-self-employment-income-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2019/taxation-of-sale-proceeds-from-converted-agricultural-land-self-employment-income-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2019/taxation-of-sale-proceeds-from-converted-agricultural-land-self-employment-income-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2019/taxation-of-sale-proceeds-from-converted-agricultural-land-self-employment-income-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2019/taxation-of-sale-proceeds-from-converted-agricultural-land-self-employment-income-vs-capital-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2018/taxpayer-appeal-period-restart-claim-based-on-rectified-judgment-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2018/taxpayer-appeal-period-restart-claim-based-on-rectified-judgment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2018/taxpayer-appeal-period-restart-claim-based-on-rectified-judgment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2018/taxpayer-appeal-period-restart-claim-based-on-rectified-judgment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2018/taxpayer-appeal-period-restart-claim-based-on-rectified-judgment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2018/taxpayer-appeal-period-restart-claim-based-on-rectified-judgment-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2017/taxation-of-foundation-status-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2017/taxation-of-foundation-status-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2017/taxation-of-foundation-status-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2017/taxation-of-foundation-status-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2017/taxation-of-foundation-status-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2017/taxation-of-foundation-status-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2015/revocation-of-domicile-permit-for-convicted-italian-citizen-based-on-proportionality-of-sanction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2015/revocation-of-domicile-permit-for-convicted-italian-citizen-based-on-proportionality-of-sanction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2015/revocation-of-domicile-permit-for-convicted-italian-citizen-based-on-proportionality-of-sanction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2015/revocation-of-domicile-permit-for-convicted-italian-citizen-based-on-proportionality-of-sanction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2015/revocation-of-domicile-permit-for-convicted-italian-citizen-based-on-proportionality-of-sanction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2015/revocation-of-domicile-permit-for-convicted-italian-citizen-based-on-proportionality-of-sanction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2014/swiss-federal-supreme-court-on-residence-permit-renewal-for-portuguese-national-with-criminal-record-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2014/swiss-federal-supreme-court-on-residence-permit-renewal-for-portuguese-national-with-criminal-record-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2014/swiss-federal-supreme-court-on-residence-permit-renewal-for-portuguese-national-with-criminal-record-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2014/swiss-federal-supreme-court-on-residence-permit-renewal-for-portuguese-national-with-criminal-record-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2014/swiss-federal-supreme-court-on-residence-permit-renewal-for-portuguese-national-with-criminal-record-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2014/swiss-federal-supreme-court-on-residence-permit-renewal-for-portuguese-national-with-criminal-record-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2013/cantonal-office-of-migration-v-turkish-national-removal-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2013/cantonal-office-of-migration-v-turkish-national-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2013/cantonal-office-of-migration-v-turkish-national-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2013/cantonal-office-of-migration-v-turkish-national-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2013/cantonal-office-of-migration-v-turkish-national-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2013/cantonal-office-of-migration-v-turkish-national-removal-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2012/kosovan-national-v-cantonal-government-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2012/kosovan-national-v-cantonal-government-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2012/kosovan-national-v-cantonal-government-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2012/kosovan-national-v-cantonal-government-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2012/kosovan-national-v-cantonal-government-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2012/kosovan-national-v-cantonal-government-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2011/cheese-producer-v-cantonal-authorities-on-alpen-designation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2011/cheese-producer-v-cantonal-authorities-on-alpen-designation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2011/cheese-producer-v-cantonal-authorities-on-alpen-designation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2011/cheese-producer-v-cantonal-authorities-on-alpen-designation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2011/cheese-producer-v-cantonal-authorities-on-alpen-designation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2011/cheese-producer-v-cantonal-authorities-on-alpen-designation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2010/serbian-national-s-residence-permit-refusal-upheld-after-short-lived-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2010/serbian-national-s-residence-permit-refusal-upheld-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2010/serbian-national-s-residence-permit-refusal-upheld-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2010/serbian-national-s-residence-permit-refusal-upheld-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2010/serbian-national-s-residence-permit-refusal-upheld-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2010/serbian-national-s-residence-permit-refusal-upheld-after-short-lived-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2009/revocation-of-settlement-permit-for-fraudulent-marriage-and-concealment-of-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2009/revocation-of-settlement-permit-for-fraudulent-marriage-and-concealment-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2009/revocation-of-settlement-permit-for-fraudulent-marriage-and-concealment-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2009/revocation-of-settlement-permit-for-fraudulent-marriage-and-concealment-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2009/revocation-of-settlement-permit-for-fraudulent-marriage-and-concealment-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2009/revocation-of-settlement-permit-for-fraudulent-marriage-and-concealment-of-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_559-2008/ceneri-tunnel-procurement-language-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2008/ceneri-tunnel-procurement-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_559-2008/ceneri-tunnel-procurement-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_559-2008/ceneri-tunnel-procurement-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_559-2008/ceneri-tunnel-procurement-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_559-2008/ceneri-tunnel-procurement-language-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2025/turkish-national-v-federal-administrative-court-asylum-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2025/turkish-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2025/turkish-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2025/turkish-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2025/turkish-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2025/turkish-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2024/swiss-federal-supreme-court-declines-appeal-on-tax-information-exchange-with-india-under-dba-ch-in</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2024/swiss-federal-supreme-court-declines-appeal-on-tax-information-exchange-with-india-under-dba-ch-in"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2024/swiss-federal-supreme-court-declines-appeal-on-tax-information-exchange-with-india-under-dba-ch-in"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2024/swiss-federal-supreme-court-declines-appeal-on-tax-information-exchange-with-india-under-dba-ch-in"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2024/swiss-federal-supreme-court-declines-appeal-on-tax-information-exchange-with-india-under-dba-ch-in"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2024/swiss-federal-supreme-court-declines-appeal-on-tax-information-exchange-with-india-under-dba-ch-in"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2023/canton-of-valais-v-parents-school-attendance-fine-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2023/canton-of-valais-v-parents-school-attendance-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2023/canton-of-valais-v-parents-school-attendance-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2023/canton-of-valais-v-parents-school-attendance-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2023/canton-of-valais-v-parents-school-attendance-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2023/canton-of-valais-v-parents-school-attendance-fine-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2022/albanian-national-denied-residence-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2022/albanian-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2022/albanian-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2022/albanian-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2022/albanian-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2022/albanian-national-denied-residence-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2021/refusal-of-residence-permit-renewal-upheld-due-to-social-assistance-reliance-and-debt-despite-adult-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2021/refusal-of-residence-permit-renewal-upheld-due-to-social-assistance-reliance-and-debt-despite-adult-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2021/refusal-of-residence-permit-renewal-upheld-due-to-social-assistance-reliance-and-debt-despite-adult-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2021/refusal-of-residence-permit-renewal-upheld-due-to-social-assistance-reliance-and-debt-despite-adult-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2021/refusal-of-residence-permit-renewal-upheld-due-to-social-assistance-reliance-and-debt-despite-adult-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2021/refusal-of-residence-permit-renewal-upheld-due-to-social-assistance-reliance-and-debt-despite-adult-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2020/appeal-against-dismissal-of-magistrate-misconduct-complaint-inadmissible-due-to-failure-to-exhaust-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2020/appeal-against-dismissal-of-magistrate-misconduct-complaint-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2020/appeal-against-dismissal-of-magistrate-misconduct-complaint-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2020/appeal-against-dismissal-of-magistrate-misconduct-complaint-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2020/appeal-against-dismissal-of-magistrate-misconduct-complaint-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2020/appeal-against-dismissal-of-magistrate-misconduct-complaint-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2019/finma-v-cooperative-and-public-limited-company-unauthorized-securities-dealing-and-liquidation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2019/finma-v-cooperative-and-public-limited-company-unauthorized-securities-dealing-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2019/finma-v-cooperative-and-public-limited-company-unauthorized-securities-dealing-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2019/finma-v-cooperative-and-public-limited-company-unauthorized-securities-dealing-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2019/finma-v-cooperative-and-public-limited-company-unauthorized-securities-dealing-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2019/finma-v-cooperative-and-public-limited-company-unauthorized-securities-dealing-and-liquidation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2018/peruvian-national-s-residence-permit-extension-after-divorce-interruption-of-cohabitation-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2018/peruvian-national-s-residence-permit-extension-after-divorce-interruption-of-cohabitation-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2018/peruvian-national-s-residence-permit-extension-after-divorce-interruption-of-cohabitation-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2018/peruvian-national-s-residence-permit-extension-after-divorce-interruption-of-cohabitation-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2018/peruvian-national-s-residence-permit-extension-after-divorce-interruption-of-cohabitation-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2018/peruvian-national-s-residence-permit-extension-after-divorce-interruption-of-cohabitation-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2017/appeal-inadmissible-interlocutory-stay-of-proceedings-not-appealable</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2017/appeal-inadmissible-interlocutory-stay-of-proceedings-not-appealable"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2017/appeal-inadmissible-interlocutory-stay-of-proceedings-not-appealable"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2017/appeal-inadmissible-interlocutory-stay-of-proceedings-not-appealable"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2017/appeal-inadmissible-interlocutory-stay-of-proceedings-not-appealable"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2017/appeal-inadmissible-interlocutory-stay-of-proceedings-not-appealable"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2016/property-owners-v-tax-authority-marten-protection-grid-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2016/property-owners-v-tax-authority-marten-protection-grid-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2016/property-owners-v-tax-authority-marten-protection-grid-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2016/property-owners-v-tax-authority-marten-protection-grid-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2016/property-owners-v-tax-authority-marten-protection-grid-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2016/property-owners-v-tax-authority-marten-protection-grid-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2015/brazilian-national-family-residence-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2015/brazilian-national-family-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2015/brazilian-national-family-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2015/brazilian-national-family-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2015/brazilian-national-family-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2015/brazilian-national-family-residence-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2014/lebanese-national-v-swiss-authorities-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2014/lebanese-national-v-swiss-authorities-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2014/lebanese-national-v-swiss-authorities-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2014/lebanese-national-v-swiss-authorities-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2014/lebanese-national-v-swiss-authorities-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2014/lebanese-national-v-swiss-authorities-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2013/student-denied-private-candidate-exam-admission-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2013/student-denied-private-candidate-exam-admission-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2013/student-denied-private-candidate-exam-admission-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2013/student-denied-private-candidate-exam-admission-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2013/student-denied-private-candidate-exam-admission-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2013/student-denied-private-candidate-exam-admission-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2012/swissmedic-seizure-sanction-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2012/swissmedic-seizure-sanction-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2012/swissmedic-seizure-sanction-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2012/swissmedic-seizure-sanction-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2012/swissmedic-seizure-sanction-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2012/swissmedic-seizure-sanction-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2011/municipality-contribution-obligation-for-post-construction-recognized-public-road</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2011/municipality-contribution-obligation-for-post-construction-recognized-public-road"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2011/municipality-contribution-obligation-for-post-construction-recognized-public-road"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2011/municipality-contribution-obligation-for-post-construction-recognized-public-road"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2011/municipality-contribution-obligation-for-post-construction-recognized-public-road"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2011/municipality-contribution-obligation-for-post-construction-recognized-public-road"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2010/former-employee-vs-ecclesiastical-entity-on-employment-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2010/former-employee-vs-ecclesiastical-entity-on-employment-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2010/former-employee-vs-ecclesiastical-entity-on-employment-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2010/former-employee-vs-ecclesiastical-entity-on-employment-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2010/former-employee-vs-ecclesiastical-entity-on-employment-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2010/former-employee-vs-ecclesiastical-entity-on-employment-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2009/citizen-v-switzerland-fmpa-and-procedural-compliance-for-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2009/citizen-v-switzerland-fmpa-and-procedural-compliance-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2009/citizen-v-switzerland-fmpa-and-procedural-compliance-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2009/citizen-v-switzerland-fmpa-and-procedural-compliance-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2009/citizen-v-switzerland-fmpa-and-procedural-compliance-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2009/citizen-v-switzerland-fmpa-and-procedural-compliance-for-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2008/algerian-national-v-marriage-based-immigration-status-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2008/algerian-national-v-marriage-based-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2008/algerian-national-v-marriage-based-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2008/algerian-national-v-marriage-based-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2008/algerian-national-v-marriage-based-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2008/algerian-national-v-marriage-based-immigration-status-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_558-2007/swiss-federal-supreme-court-upholds-progression-reservation-for-german-pension-under-swiss-german-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2007/swiss-federal-supreme-court-upholds-progression-reservation-for-german-pension-under-swiss-german-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_558-2007/swiss-federal-supreme-court-upholds-progression-reservation-for-german-pension-under-swiss-german-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_558-2007/swiss-federal-supreme-court-upholds-progression-reservation-for-german-pension-under-swiss-german-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_558-2007/swiss-federal-supreme-court-upholds-progression-reservation-for-german-pension-under-swiss-german-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_558-2007/swiss-federal-supreme-court-upholds-progression-reservation-for-german-pension-under-swiss-german-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2024/appeal-against-denial-of-departure-extension-and-legal-aid-following-execution-of-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2024/appeal-against-denial-of-departure-extension-and-legal-aid-following-execution-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2024/appeal-against-denial-of-departure-extension-and-legal-aid-following-execution-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2024/appeal-against-denial-of-departure-extension-and-legal-aid-following-execution-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2024/appeal-against-denial-of-departure-extension-and-legal-aid-following-execution-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2024/appeal-against-denial-of-departure-extension-and-legal-aid-following-execution-of-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2023/parents-fined-for-school-absence-over-mask-mandate-cantonal-appeal-dismissed-on-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2023/parents-fined-for-school-absence-over-mask-mandate-cantonal-appeal-dismissed-on-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2023/parents-fined-for-school-absence-over-mask-mandate-cantonal-appeal-dismissed-on-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2023/parents-fined-for-school-absence-over-mask-mandate-cantonal-appeal-dismissed-on-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2023/parents-fined-for-school-absence-over-mask-mandate-cantonal-appeal-dismissed-on-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2023/parents-fined-for-school-absence-over-mask-mandate-cantonal-appeal-dismissed-on-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2021/eritrean-nationals-v-canton-appeal-regarding-futile-provisional-admission-and-legal-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2021/eritrean-nationals-v-canton-appeal-regarding-futile-provisional-admission-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2021/eritrean-nationals-v-canton-appeal-regarding-futile-provisional-admission-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2021/eritrean-nationals-v-canton-appeal-regarding-futile-provisional-admission-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2021/eritrean-nationals-v-canton-appeal-regarding-futile-provisional-admission-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2021/eritrean-nationals-v-canton-appeal-regarding-futile-provisional-admission-and-legal-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2020/student-v-university-appealability-of-remand-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2020/student-v-university-appealability-of-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2020/student-v-university-appealability-of-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2020/student-v-university-appealability-of-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2020/student-v-university-appealability-of-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2020/student-v-university-appealability-of-remand-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2018/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-over-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2018/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-over-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2018/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-over-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2018/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-over-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2018/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-over-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2018/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-over-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2017/mother-co-v-daughter-co-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2017/mother-co-v-daughter-co-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2017/mother-co-v-daughter-co-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2017/mother-co-v-daughter-co-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2017/mother-co-v-daughter-co-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2017/mother-co-v-daughter-co-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2016/federal-tribunal-dismisses-appeal-on-legal-aid-due-to-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2016/federal-tribunal-dismisses-appeal-on-legal-aid-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2016/federal-tribunal-dismisses-appeal-on-legal-aid-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2016/federal-tribunal-dismisses-appeal-on-legal-aid-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2016/federal-tribunal-dismisses-appeal-on-legal-aid-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2016/federal-tribunal-dismisses-appeal-on-legal-aid-due-to-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2015/lebanese-national-s-residence-permit-prolongation-denied-after-divorce-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2015/lebanese-national-s-residence-permit-prolongation-denied-after-divorce-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2015/lebanese-national-s-residence-permit-prolongation-denied-after-divorce-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2015/lebanese-national-s-residence-permit-prolongation-denied-after-divorce-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2015/lebanese-national-s-residence-permit-prolongation-denied-after-divorce-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2015/lebanese-national-s-residence-permit-prolongation-denied-after-divorce-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2014/attorney-sanctioned-for-unfounded-proceedings-and-abuse-in-professional-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2014/attorney-sanctioned-for-unfounded-proceedings-and-abuse-in-professional-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2014/attorney-sanctioned-for-unfounded-proceedings-and-abuse-in-professional-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2014/attorney-sanctioned-for-unfounded-proceedings-and-abuse-in-professional-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2014/attorney-sanctioned-for-unfounded-proceedings-and-abuse-in-professional-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2014/attorney-sanctioned-for-unfounded-proceedings-and-abuse-in-professional-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2013/taxpayer-challenge-to-provisional-tax-assessment-based-on-failure-to-file-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2013/taxpayer-challenge-to-provisional-tax-assessment-based-on-failure-to-file-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2013/taxpayer-challenge-to-provisional-tax-assessment-based-on-failure-to-file-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2013/taxpayer-challenge-to-provisional-tax-assessment-based-on-failure-to-file-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2013/taxpayer-challenge-to-provisional-tax-assessment-based-on-failure-to-file-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2013/taxpayer-challenge-to-provisional-tax-assessment-based-on-failure-to-file-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2012/tax-appeal-dismissed-for-late-filing-and-lack-of-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2012/tax-appeal-dismissed-for-late-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2012/tax-appeal-dismissed-for-late-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2012/tax-appeal-dismissed-for-late-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2012/tax-appeal-dismissed-for-late-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2012/tax-appeal-dismissed-for-late-filing-and-lack-of-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2011/real-estate-acquisition-authorization-and-zoning-viability-for-business-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2011/real-estate-acquisition-authorization-and-zoning-viability-for-business-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2011/real-estate-acquisition-authorization-and-zoning-viability-for-business-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2011/real-estate-acquisition-authorization-and-zoning-viability-for-business-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2011/real-estate-acquisition-authorization-and-zoning-viability-for-business-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2011/real-estate-acquisition-authorization-and-zoning-viability-for-business-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2010/swiss-co-v-federal-tax-administration-constructive-dividend-on-related-party-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2010/swiss-co-v-federal-tax-administration-constructive-dividend-on-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2010/swiss-co-v-federal-tax-administration-constructive-dividend-on-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2010/swiss-co-v-federal-tax-administration-constructive-dividend-on-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2010/swiss-co-v-federal-tax-administration-constructive-dividend-on-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2010/swiss-co-v-federal-tax-administration-constructive-dividend-on-related-party-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2009/property-owner-v-municipality-on-provisional-construction-contributions-jurisdictional-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2009/property-owner-v-municipality-on-provisional-construction-contributions-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2009/property-owner-v-municipality-on-provisional-construction-contributions-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2009/property-owner-v-municipality-on-provisional-construction-contributions-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2009/property-owner-v-municipality-on-provisional-construction-contributions-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2009/property-owner-v-municipality-on-provisional-construction-contributions-jurisdictional-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2008/jordanian-spouse-permit-refusal-upheld-despite-formal-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2008/jordanian-spouse-permit-refusal-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2008/jordanian-spouse-permit-refusal-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2008/jordanian-spouse-permit-refusal-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2008/jordanian-spouse-permit-refusal-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2008/jordanian-spouse-permit-refusal-upheld-despite-formal-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_557-2007/taxpayer-failed-to-declare-interest-income-back-taxes-precluded-by-obvious-error-in-tax-filings-detectable-by-authorities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2007/taxpayer-failed-to-declare-interest-income-back-taxes-precluded-by-obvious-error-in-tax-filings-detectable-by-authorities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_557-2007/taxpayer-failed-to-declare-interest-income-back-taxes-precluded-by-obvious-error-in-tax-filings-detectable-by-authorities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_557-2007/taxpayer-failed-to-declare-interest-income-back-taxes-precluded-by-obvious-error-in-tax-filings-detectable-by-authorities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_557-2007/taxpayer-failed-to-declare-interest-income-back-taxes-precluded-by-obvious-error-in-tax-filings-detectable-by-authorities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_557-2007/taxpayer-failed-to-declare-interest-income-back-taxes-precluded-by-obvious-error-in-tax-filings-detectable-by-authorities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2024/italian-national-v-swiss-federal-supreme-court-residence-permit-revocation-for-letterbox-company-employee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2024/italian-national-v-swiss-federal-supreme-court-residence-permit-revocation-for-letterbox-company-employee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2024/italian-national-v-swiss-federal-supreme-court-residence-permit-revocation-for-letterbox-company-employee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2024/italian-national-v-swiss-federal-supreme-court-residence-permit-revocation-for-letterbox-company-employee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2024/italian-national-v-swiss-federal-supreme-court-residence-permit-revocation-for-letterbox-company-employee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2024/italian-national-v-swiss-federal-supreme-court-residence-permit-revocation-for-letterbox-company-employee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2023/canton-of-valais-v-mother-school-absence-fine-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2023/canton-of-valais-v-mother-school-absence-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2023/canton-of-valais-v-mother-school-absence-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2023/canton-of-valais-v-mother-school-absence-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2023/canton-of-valais-v-mother-school-absence-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2023/canton-of-valais-v-mother-school-absence-fine-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-based-on-domizil-france-code</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-based-on-domizil-france-code"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-based-on-domizil-france-code"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-based-on-domizil-france-code"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-based-on-domizil-france-code"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-based-on-domizil-france-code"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2021/federal-court-dismisses-fee-waiver-appeal-as-manifestly-inadmissible-and-abusive</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2021/federal-court-dismisses-fee-waiver-appeal-as-manifestly-inadmissible-and-abusive"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2021/federal-court-dismisses-fee-waiver-appeal-as-manifestly-inadmissible-and-abusive"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2021/federal-court-dismisses-fee-waiver-appeal-as-manifestly-inadmissible-and-abusive"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2021/federal-court-dismisses-fee-waiver-appeal-as-manifestly-inadmissible-and-abusive"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2021/federal-court-dismisses-fee-waiver-appeal-as-manifestly-inadmissible-and-abusive"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2020/italian-national-v-switzerland-residence-permit-renewal-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2020/italian-national-v-switzerland-residence-permit-renewal-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2020/italian-national-v-switzerland-residence-permit-renewal-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2020/italian-national-v-switzerland-residence-permit-renewal-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2020/italian-national-v-switzerland-residence-permit-renewal-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2020/italian-national-v-switzerland-residence-permit-renewal-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2019/netherlands-v-switzerland-tax-information-exchange-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2019/netherlands-v-switzerland-tax-information-exchange-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2019/netherlands-v-switzerland-tax-information-exchange-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2019/netherlands-v-switzerland-tax-information-exchange-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2019/netherlands-v-switzerland-tax-information-exchange-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2019/netherlands-v-switzerland-tax-information-exchange-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2018/right-to-residence-refused-due-to-serious-criminal-history-over-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2018/right-to-residence-refused-due-to-serious-criminal-history-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2018/right-to-residence-refused-due-to-serious-criminal-history-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2018/right-to-residence-refused-due-to-serious-criminal-history-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2018/right-to-residence-refused-due-to-serious-criminal-history-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2018/right-to-residence-refused-due-to-serious-criminal-history-over-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2017/macedonian-national-v-cantonal-court-residence-permit-for-study</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2017/macedonian-national-v-cantonal-court-residence-permit-for-study"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2017/macedonian-national-v-cantonal-court-residence-permit-for-study"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2017/macedonian-national-v-cantonal-court-residence-permit-for-study"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2017/macedonian-national-v-cantonal-court-residence-permit-for-study"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2017/macedonian-national-v-cantonal-court-residence-permit-for-study"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2016/turkish-national-residence-permit-extension-denial-upheld-despite-hardship-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2016/turkish-national-residence-permit-extension-denial-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2016/turkish-national-residence-permit-extension-denial-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2016/turkish-national-residence-permit-extension-denial-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2016/turkish-national-residence-permit-extension-denial-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2016/turkish-national-residence-permit-extension-denial-upheld-despite-hardship-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2015/property-owner-v-cantonal-building-insurance-authority-on-insured-new-value-after-fire-damage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2015/property-owner-v-cantonal-building-insurance-authority-on-insured-new-value-after-fire-damage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2015/property-owner-v-cantonal-building-insurance-authority-on-insured-new-value-after-fire-damage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2015/property-owner-v-cantonal-building-insurance-authority-on-insured-new-value-after-fire-damage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2015/property-owner-v-cantonal-building-insurance-authority-on-insured-new-value-after-fire-damage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2015/property-owner-v-cantonal-building-insurance-authority-on-insured-new-value-after-fire-damage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2014/attorney-disciplinary-fine-for-excessive-criticism-of-official-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2014/attorney-disciplinary-fine-for-excessive-criticism-of-official-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2014/attorney-disciplinary-fine-for-excessive-criticism-of-official-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2014/attorney-disciplinary-fine-for-excessive-criticism-of-official-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2014/attorney-disciplinary-fine-for-excessive-criticism-of-official-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2014/attorney-disciplinary-fine-for-excessive-criticism-of-official-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2013/tax-assessment-challenge-following-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2013/tax-assessment-challenge-following-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2013/tax-assessment-challenge-following-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2013/tax-assessment-challenge-following-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2013/tax-assessment-challenge-following-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2013/tax-assessment-challenge-following-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2012/macedonian-national-s-appeal-against-revocation-of-swiss-residence-permit-denied-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2012/macedonian-national-s-appeal-against-revocation-of-swiss-residence-permit-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2012/macedonian-national-s-appeal-against-revocation-of-swiss-residence-permit-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2012/macedonian-national-s-appeal-against-revocation-of-swiss-residence-permit-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2012/macedonian-national-s-appeal-against-revocation-of-swiss-residence-permit-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2012/macedonian-national-s-appeal-against-revocation-of-swiss-residence-permit-denied-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2011/guinean-national-denied-residence-permit-despite-swiss-spouse-due-to-separation-and-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2011/guinean-national-denied-residence-permit-despite-swiss-spouse-due-to-separation-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2011/guinean-national-denied-residence-permit-despite-swiss-spouse-due-to-separation-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2011/guinean-national-denied-residence-permit-despite-swiss-spouse-due-to-separation-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2011/guinean-national-denied-residence-permit-despite-swiss-spouse-due-to-separation-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2011/guinean-national-denied-residence-permit-despite-swiss-spouse-due-to-separation-and-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2010/serbian-national-s-residence-permit-renewal-denied-after-divorce-due-to-insufficient-marriage-duration-and-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2010/serbian-national-s-residence-permit-renewal-denied-after-divorce-due-to-insufficient-marriage-duration-and-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2010/serbian-national-s-residence-permit-renewal-denied-after-divorce-due-to-insufficient-marriage-duration-and-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2010/serbian-national-s-residence-permit-renewal-denied-after-divorce-due-to-insufficient-marriage-duration-and-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2010/serbian-national-s-residence-permit-renewal-denied-after-divorce-due-to-insufficient-marriage-duration-and-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2010/serbian-national-s-residence-permit-renewal-denied-after-divorce-due-to-insufficient-marriage-duration-and-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2009/tax-assessment-discretionary-estimate-appeal-dismissed-due-to-interlocutory-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2009/tax-assessment-discretionary-estimate-appeal-dismissed-due-to-interlocutory-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2009/tax-assessment-discretionary-estimate-appeal-dismissed-due-to-interlocutory-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2009/tax-assessment-discretionary-estimate-appeal-dismissed-due-to-interlocutory-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2009/tax-assessment-discretionary-estimate-appeal-dismissed-due-to-interlocutory-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2009/tax-assessment-discretionary-estimate-appeal-dismissed-due-to-interlocutory-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2008/liechtenstein-vat-appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2008/liechtenstein-vat-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2008/liechtenstein-vat-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2008/liechtenstein-vat-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2008/liechtenstein-vat-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2008/liechtenstein-vat-appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_556-2007/algerian-national-s-enforcement-detention-upheld-despite-grant-of-free-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2007/algerian-national-s-enforcement-detention-upheld-despite-grant-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_556-2007/algerian-national-s-enforcement-detention-upheld-despite-grant-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_556-2007/algerian-national-s-enforcement-detention-upheld-despite-grant-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_556-2007/algerian-national-s-enforcement-detention-upheld-despite-grant-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_556-2007/algerian-national-s-enforcement-detention-upheld-despite-grant-of-free-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2024/kosovan-national-s-appeal-against-residence-permit-denial-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2024/kosovan-national-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2024/kosovan-national-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2024/kosovan-national-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2024/kosovan-national-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2024/kosovan-national-s-appeal-against-residence-permit-denial-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2023/student-exclusion-upheld-after-failed-thesis-attempts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2023/student-exclusion-upheld-after-failed-thesis-attempts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2023/student-exclusion-upheld-after-failed-thesis-attempts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2023/student-exclusion-upheld-after-failed-thesis-attempts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2023/student-exclusion-upheld-after-failed-thesis-attempts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2023/student-exclusion-upheld-after-failed-thesis-attempts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2022/swiss-french-tax-assistance-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2022/swiss-french-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2022/swiss-french-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2022/swiss-french-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2022/swiss-french-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2022/swiss-french-tax-assistance-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2021/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-long-term-resident-drug-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2021/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-long-term-resident-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2021/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-long-term-resident-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2021/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-long-term-resident-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2021/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-long-term-resident-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2021/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-long-term-resident-drug-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2020/federal-supreme-court-upholds-forfeiture-of-firearms-based-on-endangerment-risk-from-psychiatric-issues-and-threats</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2020/federal-supreme-court-upholds-forfeiture-of-firearms-based-on-endangerment-risk-from-psychiatric-issues-and-threats"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2020/federal-supreme-court-upholds-forfeiture-of-firearms-based-on-endangerment-risk-from-psychiatric-issues-and-threats"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2020/federal-supreme-court-upholds-forfeiture-of-firearms-based-on-endangerment-risk-from-psychiatric-issues-and-threats"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2020/federal-supreme-court-upholds-forfeiture-of-firearms-based-on-endangerment-risk-from-psychiatric-issues-and-threats"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2020/federal-supreme-court-upholds-forfeiture-of-firearms-based-on-endangerment-risk-from-psychiatric-issues-and-threats"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2019/kosovan-family-reunification-denied-over-missed-statutory-deadline-and-lack-of-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2019/kosovan-family-reunification-denied-over-missed-statutory-deadline-and-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2019/kosovan-family-reunification-denied-over-missed-statutory-deadline-and-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2019/kosovan-family-reunification-denied-over-missed-statutory-deadline-and-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2019/kosovan-family-reunification-denied-over-missed-statutory-deadline-and-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2019/kosovan-family-reunification-denied-over-missed-statutory-deadline-and-lack-of-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2018/appeal-withdrawal-and-termination-of-proceedings-in-lsva-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2018/appeal-withdrawal-and-termination-of-proceedings-in-lsva-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2018/appeal-withdrawal-and-termination-of-proceedings-in-lsva-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2018/appeal-withdrawal-and-termination-of-proceedings-in-lsva-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2018/appeal-withdrawal-and-termination-of-proceedings-in-lsva-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2018/appeal-withdrawal-and-termination-of-proceedings-in-lsva-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2017/late-family-reunification-case-swiss-law-echr-art-8</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2017/late-family-reunification-case-swiss-law-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2017/late-family-reunification-case-swiss-law-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2017/late-family-reunification-case-swiss-law-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2017/late-family-reunification-case-swiss-law-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2017/late-family-reunification-case-swiss-law-echr-art-8"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2016/angolan-citizen-v-cantonal-migration-office-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2016/angolan-citizen-v-cantonal-migration-office-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2016/angolan-citizen-v-cantonal-migration-office-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2016/angolan-citizen-v-cantonal-migration-office-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2016/angolan-citizen-v-cantonal-migration-office-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2016/angolan-citizen-v-cantonal-migration-office-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2015/congolese-national-expulsion-upheld-despite-paternal-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2015/congolese-national-expulsion-upheld-despite-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2015/congolese-national-expulsion-upheld-despite-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2015/congolese-national-expulsion-upheld-despite-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2015/congolese-national-expulsion-upheld-despite-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2015/congolese-national-expulsion-upheld-despite-paternal-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2014/attorney-discipline-for-abusive-communications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2014/attorney-discipline-for-abusive-communications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2014/attorney-discipline-for-abusive-communications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2014/attorney-discipline-for-abusive-communications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2014/attorney-discipline-for-abusive-communications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2014/attorney-discipline-for-abusive-communications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2012/switzerland-v-father-residence-permit-for-minor-daughter-over-12</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2012/switzerland-v-father-residence-permit-for-minor-daughter-over-12"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2012/switzerland-v-father-residence-permit-for-minor-daughter-over-12"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2012/switzerland-v-father-residence-permit-for-minor-daughter-over-12"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2012/switzerland-v-father-residence-permit-for-minor-daughter-over-12"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2012/switzerland-v-father-residence-permit-for-minor-daughter-over-12"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2011/moroccan-mother-denied-residence-permit-despite-swiss-citizen-daughter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2011/moroccan-mother-denied-residence-permit-despite-swiss-citizen-daughter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2011/moroccan-mother-denied-residence-permit-despite-swiss-citizen-daughter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2011/moroccan-mother-denied-residence-permit-despite-swiss-citizen-daughter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2011/moroccan-mother-denied-residence-permit-despite-swiss-citizen-daughter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2011/moroccan-mother-denied-residence-permit-despite-swiss-citizen-daughter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2010/swiss-federal-supreme-court-deductibility-of-vintage-unpaid-debt-certificates-for-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2010/swiss-federal-supreme-court-deductibility-of-vintage-unpaid-debt-certificates-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2010/swiss-federal-supreme-court-deductibility-of-vintage-unpaid-debt-certificates-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2010/swiss-federal-supreme-court-deductibility-of-vintage-unpaid-debt-certificates-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2010/swiss-federal-supreme-court-deductibility-of-vintage-unpaid-debt-certificates-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2010/swiss-federal-supreme-court-deductibility-of-vintage-unpaid-debt-certificates-for-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2009/tunisian-national-v-switzerland-non-entry-of-appeal-on-removal-detention-legitimacy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2009/tunisian-national-v-switzerland-non-entry-of-appeal-on-removal-detention-legitimacy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2009/tunisian-national-v-switzerland-non-entry-of-appeal-on-removal-detention-legitimacy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2009/tunisian-national-v-switzerland-non-entry-of-appeal-on-removal-detention-legitimacy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2009/tunisian-national-v-switzerland-non-entry-of-appeal-on-removal-detention-legitimacy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2009/tunisian-national-v-switzerland-non-entry-of-appeal-on-removal-detention-legitimacy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2008/federal-tax-debt-prescription-interruption-by-procedural-inquiries</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2008/federal-tax-debt-prescription-interruption-by-procedural-inquiries"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2008/federal-tax-debt-prescription-interruption-by-procedural-inquiries"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2008/federal-tax-debt-prescription-interruption-by-procedural-inquiries"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2008/federal-tax-debt-prescription-interruption-by-procedural-inquiries"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2008/federal-tax-debt-prescription-interruption-by-procedural-inquiries"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_555-2007/taxpayer-bank-director-s-structured-pension-buy-in-and-vested-benefits-withdrawal-constituting-tax-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2007/taxpayer-bank-director-s-structured-pension-buy-in-and-vested-benefits-withdrawal-constituting-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_555-2007/taxpayer-bank-director-s-structured-pension-buy-in-and-vested-benefits-withdrawal-constituting-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_555-2007/taxpayer-bank-director-s-structured-pension-buy-in-and-vested-benefits-withdrawal-constituting-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_555-2007/taxpayer-bank-director-s-structured-pension-buy-in-and-vested-benefits-withdrawal-constituting-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_555-2007/taxpayer-bank-director-s-structured-pension-buy-in-and-vested-benefits-withdrawal-constituting-tax-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2025/physician-s-appeal-of-medical-assistant-denial-dismissed-for-procedural-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2025/physician-s-appeal-of-medical-assistant-denial-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2025/physician-s-appeal-of-medical-assistant-denial-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2025/physician-s-appeal-of-medical-assistant-denial-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2025/physician-s-appeal-of-medical-assistant-denial-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2025/physician-s-appeal-of-medical-assistant-denial-dismissed-for-procedural-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2024/frontier-worker-permit-revocation-upheld-due-to-lack-of-genuine-swiss-employer-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2024/frontier-worker-permit-revocation-upheld-due-to-lack-of-genuine-swiss-employer-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2024/frontier-worker-permit-revocation-upheld-due-to-lack-of-genuine-swiss-employer-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2024/frontier-worker-permit-revocation-upheld-due-to-lack-of-genuine-swiss-employer-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2024/frontier-worker-permit-revocation-upheld-due-to-lack-of-genuine-swiss-employer-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2024/frontier-worker-permit-revocation-upheld-due-to-lack-of-genuine-swiss-employer-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2023/seizure-of-weapons-and-inadmissibility-of-appeal-based-on-non-constitutional-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2023/seizure-of-weapons-and-inadmissibility-of-appeal-based-on-non-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2023/seizure-of-weapons-and-inadmissibility-of-appeal-based-on-non-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2023/seizure-of-weapons-and-inadmissibility-of-appeal-based-on-non-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2023/seizure-of-weapons-and-inadmissibility-of-appeal-based-on-non-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2023/seizure-of-weapons-and-inadmissibility-of-appeal-based-on-non-constitutional-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2022/swiss-taxpayer-cannot-block-information-exchange-by-challenging-french-tax-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2022/swiss-taxpayer-cannot-block-information-exchange-by-challenging-french-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2022/swiss-taxpayer-cannot-block-information-exchange-by-challenging-french-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2022/swiss-taxpayer-cannot-block-information-exchange-by-challenging-french-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2022/swiss-taxpayer-cannot-block-information-exchange-by-challenging-french-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2022/swiss-taxpayer-cannot-block-information-exchange-by-challenging-french-tax-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2021/uk-v-swiss-tax-administration-information-exchange-on-offshore-accounts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2021/uk-v-swiss-tax-administration-information-exchange-on-offshore-accounts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2021/uk-v-swiss-tax-administration-information-exchange-on-offshore-accounts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2021/uk-v-swiss-tax-administration-information-exchange-on-offshore-accounts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2021/uk-v-swiss-tax-administration-information-exchange-on-offshore-accounts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2021/uk-v-swiss-tax-administration-information-exchange-on-offshore-accounts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2020/cantonal-tax-service-v-federal-supreme-court-tax-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2020/cantonal-tax-service-v-federal-supreme-court-tax-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2020/cantonal-tax-service-v-federal-supreme-court-tax-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2020/cantonal-tax-service-v-federal-supreme-court-tax-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2020/cantonal-tax-service-v-federal-supreme-court-tax-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2020/cantonal-tax-service-v-federal-supreme-court-tax-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2019/kosovar-national-residence-permit-extension-refusal-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2019/kosovar-national-residence-permit-extension-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2019/kosovar-national-residence-permit-extension-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2019/kosovar-national-residence-permit-extension-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2019/kosovar-national-residence-permit-extension-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2019/kosovar-national-residence-permit-extension-refusal-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2018/federal-tribunal-dismisses-appeal-due-to-non-compliance-with-service-address-and-cost-advance-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2018/federal-tribunal-dismisses-appeal-due-to-non-compliance-with-service-address-and-cost-advance-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2018/federal-tribunal-dismisses-appeal-due-to-non-compliance-with-service-address-and-cost-advance-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2018/federal-tribunal-dismisses-appeal-due-to-non-compliance-with-service-address-and-cost-advance-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2018/federal-tribunal-dismisses-appeal-due-to-non-compliance-with-service-address-and-cost-advance-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2018/federal-tribunal-dismisses-appeal-due-to-non-compliance-with-service-address-and-cost-advance-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2017/asylum-appeal-dismissed-due-to-inadmissibility-and-jurisdictional-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2017/asylum-appeal-dismissed-due-to-inadmissibility-and-jurisdictional-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2017/asylum-appeal-dismissed-due-to-inadmissibility-and-jurisdictional-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2017/asylum-appeal-dismissed-due-to-inadmissibility-and-jurisdictional-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2017/asylum-appeal-dismissed-due-to-inadmissibility-and-jurisdictional-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2017/asylum-appeal-dismissed-due-to-inadmissibility-and-jurisdictional-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2016/asylum-detainee-s-challenge-to-deportation-legality-during-detention-review-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2016/asylum-detainee-s-challenge-to-deportation-legality-during-detention-review-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2016/asylum-detainee-s-challenge-to-deportation-legality-during-detention-review-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2016/asylum-detainee-s-challenge-to-deportation-legality-during-detention-review-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2016/asylum-detainee-s-challenge-to-deportation-legality-during-detention-review-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2016/asylum-detainee-s-challenge-to-deportation-legality-during-detention-review-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2014/pakistani-national-v-swiss-confederation-residence-permit-denial-after-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2014/pakistani-national-v-swiss-confederation-residence-permit-denial-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2014/pakistani-national-v-swiss-confederation-residence-permit-denial-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2014/pakistani-national-v-swiss-confederation-residence-permit-denial-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2014/pakistani-national-v-swiss-confederation-residence-permit-denial-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2014/pakistani-national-v-swiss-confederation-residence-permit-denial-after-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2013/tax-authority-s-mixed-assessment-and-procedural-errors-in-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2013/tax-authority-s-mixed-assessment-and-procedural-errors-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2013/tax-authority-s-mixed-assessment-and-procedural-errors-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2013/tax-authority-s-mixed-assessment-and-procedural-errors-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2013/tax-authority-s-mixed-assessment-and-procedural-errors-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2013/tax-authority-s-mixed-assessment-and-procedural-errors-in-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2012/appeal-against-refusal-of-tax-remission-inadmissible-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2012/appeal-against-refusal-of-tax-remission-inadmissible-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2012/appeal-against-refusal-of-tax-remission-inadmissible-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2012/appeal-against-refusal-of-tax-remission-inadmissible-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2012/appeal-against-refusal-of-tax-remission-inadmissible-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2012/appeal-against-refusal-of-tax-remission-inadmissible-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2011/lebanese-national-residence-permit-non-renewal-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2011/lebanese-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2011/lebanese-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2011/lebanese-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2011/lebanese-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2011/lebanese-national-residence-permit-non-renewal-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2010/taxpayer-challenged-vat-assessment-on-subtenant-revenues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2010/taxpayer-challenged-vat-assessment-on-subtenant-revenues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2010/taxpayer-challenged-vat-assessment-on-subtenant-revenues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2010/taxpayer-challenged-vat-assessment-on-subtenant-revenues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2010/taxpayer-challenged-vat-assessment-on-subtenant-revenues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2010/taxpayer-challenged-vat-assessment-on-subtenant-revenues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2009/federal-supreme-court-upholds-revocation-of-residence-permit-for-nigerian-national-due-to-marital-dissolution-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2009/federal-supreme-court-upholds-revocation-of-residence-permit-for-nigerian-national-due-to-marital-dissolution-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2009/federal-supreme-court-upholds-revocation-of-residence-permit-for-nigerian-national-due-to-marital-dissolution-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2009/federal-supreme-court-upholds-revocation-of-residence-permit-for-nigerian-national-due-to-marital-dissolution-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2009/federal-supreme-court-upholds-revocation-of-residence-permit-for-nigerian-national-due-to-marital-dissolution-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2009/federal-supreme-court-upholds-revocation-of-residence-permit-for-nigerian-national-due-to-marital-dissolution-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2008/ecuadorian-national-s-residence-permit-denial-upheld-due-to-separation-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2008/ecuadorian-national-s-residence-permit-denial-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2008/ecuadorian-national-s-residence-permit-denial-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2008/ecuadorian-national-s-residence-permit-denial-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2008/ecuadorian-national-s-residence-permit-denial-upheld-due-to-separation-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2008/ecuadorian-national-s-residence-permit-denial-upheld-due-to-separation-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_554-2007/federal-supreme-court-declines-appeal-on-apparthotel-requirement-due-to-unpaid-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2007/federal-supreme-court-declines-appeal-on-apparthotel-requirement-due-to-unpaid-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_554-2007/federal-supreme-court-declines-appeal-on-apparthotel-requirement-due-to-unpaid-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_554-2007/federal-supreme-court-declines-appeal-on-apparthotel-requirement-due-to-unpaid-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_554-2007/federal-supreme-court-declines-appeal-on-apparthotel-requirement-due-to-unpaid-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_554-2007/federal-supreme-court-declines-appeal-on-apparthotel-requirement-due-to-unpaid-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2024/public-utility-association-v-cantonal-court-res-judicata-on-procedural-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2024/public-utility-association-v-cantonal-court-res-judicata-on-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2024/public-utility-association-v-cantonal-court-res-judicata-on-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2024/public-utility-association-v-cantonal-court-res-judicata-on-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2024/public-utility-association-v-cantonal-court-res-judicata-on-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2024/public-utility-association-v-cantonal-court-res-judicata-on-procedural-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2023/iranian-national-deportation-due-to-serious-drug-convictions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2023/iranian-national-deportation-due-to-serious-drug-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2023/iranian-national-deportation-due-to-serious-drug-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2023/iranian-national-deportation-due-to-serious-drug-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2023/iranian-national-deportation-due-to-serious-drug-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2023/iranian-national-deportation-due-to-serious-drug-convictions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2022/france-v-swiss-bank-account-holders-tax-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2022/france-v-swiss-bank-account-holders-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2022/france-v-swiss-bank-account-holders-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2022/france-v-swiss-bank-account-holders-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2022/france-v-swiss-bank-account-holders-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2022/france-v-swiss-bank-account-holders-tax-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2021/municipality-v-cantonal-resource-equalization-fund-individual-contribution-for-social-assistance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2021/municipality-v-cantonal-resource-equalization-fund-individual-contribution-for-social-assistance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2021/municipality-v-cantonal-resource-equalization-fund-individual-contribution-for-social-assistance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2021/municipality-v-cantonal-resource-equalization-fund-individual-contribution-for-social-assistance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2021/municipality-v-cantonal-resource-equalization-fund-individual-contribution-for-social-assistance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2021/municipality-v-cantonal-resource-equalization-fund-individual-contribution-for-social-assistance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2020/revocation-of-residence-permit-for-concealment-of-parallel-relationship-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2020/revocation-of-residence-permit-for-concealment-of-parallel-relationship-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2020/revocation-of-residence-permit-for-concealment-of-parallel-relationship-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2020/revocation-of-residence-permit-for-concealment-of-parallel-relationship-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2020/revocation-of-residence-permit-for-concealment-of-parallel-relationship-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2020/revocation-of-residence-permit-for-concealment-of-parallel-relationship-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2019/taxpayer-vs-tax-authority-classification-of-real-estate-development-profit-as-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2019/taxpayer-vs-tax-authority-classification-of-real-estate-development-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2019/taxpayer-vs-tax-authority-classification-of-real-estate-development-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2019/taxpayer-vs-tax-authority-classification-of-real-estate-development-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2019/taxpayer-vs-tax-authority-classification-of-real-estate-development-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2019/taxpayer-vs-tax-authority-classification-of-real-estate-development-profit-as-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2018/federal-court-upholds-attempted-tax-evasion-conviction-for-failure-to-file-in-canton-of-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2018/federal-court-upholds-attempted-tax-evasion-conviction-for-failure-to-file-in-canton-of-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2018/federal-court-upholds-attempted-tax-evasion-conviction-for-failure-to-file-in-canton-of-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2018/federal-court-upholds-attempted-tax-evasion-conviction-for-failure-to-file-in-canton-of-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2018/federal-court-upholds-attempted-tax-evasion-conviction-for-failure-to-file-in-canton-of-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2018/federal-court-upholds-attempted-tax-evasion-conviction-for-failure-to-file-in-canton-of-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2017/diploma-recognition-suspension-and-right-to-fast-track-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2017/diploma-recognition-suspension-and-right-to-fast-track-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2017/diploma-recognition-suspension-and-right-to-fast-track-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2017/diploma-recognition-suspension-and-right-to-fast-track-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2017/diploma-recognition-suspension-and-right-to-fast-track-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2017/diploma-recognition-suspension-and-right-to-fast-track-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2016/municipality-marina-fee-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2016/municipality-marina-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2016/municipality-marina-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2016/municipality-marina-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2016/municipality-marina-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2016/municipality-marina-fee-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2015/procurement-office-appeal-on-lot-cancellation-rejected-for-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2015/procurement-office-appeal-on-lot-cancellation-rejected-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2015/procurement-office-appeal-on-lot-cancellation-rejected-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2015/procurement-office-appeal-on-lot-cancellation-rejected-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2015/procurement-office-appeal-on-lot-cancellation-rejected-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2015/procurement-office-appeal-on-lot-cancellation-rejected-for-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2014/swiss-citizen-s-application-for-family-reunification-denied-due-to-husband-s-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2014/swiss-citizen-s-application-for-family-reunification-denied-due-to-husband-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2014/swiss-citizen-s-application-for-family-reunification-denied-due-to-husband-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2014/swiss-citizen-s-application-for-family-reunification-denied-due-to-husband-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2014/swiss-citizen-s-application-for-family-reunification-denied-due-to-husband-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2014/swiss-citizen-s-application-for-family-reunification-denied-due-to-husband-s-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2013/contract-concluded-after-appeal-filed-rendering-request-for-suspensive-effect-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2013/contract-concluded-after-appeal-filed-rendering-request-for-suspensive-effect-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2013/contract-concluded-after-appeal-filed-rendering-request-for-suspensive-effect-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2013/contract-concluded-after-appeal-filed-rendering-request-for-suspensive-effect-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2013/contract-concluded-after-appeal-filed-rendering-request-for-suspensive-effect-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2013/contract-concluded-after-appeal-filed-rendering-request-for-suspensive-effect-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2011/family-reunification-denial-insufficient-parental-authority-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2011/family-reunification-denial-insufficient-parental-authority-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2011/family-reunification-denial-insufficient-parental-authority-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2011/family-reunification-denial-insufficient-parental-authority-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2011/family-reunification-denial-insufficient-parental-authority-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2011/family-reunification-denial-insufficient-parental-authority-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2010/turkish-national-v-zurich-cantonal-administrative-court-withdrawal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2010/turkish-national-v-zurich-cantonal-administrative-court-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2010/turkish-national-v-zurich-cantonal-administrative-court-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2010/turkish-national-v-zurich-cantonal-administrative-court-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2010/turkish-national-v-zurich-cantonal-administrative-court-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2010/turkish-national-v-zurich-cantonal-administrative-court-withdrawal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2009/taxpayer-appeal-inadmissible-due-to-defective-documentation-and-lack-of-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2009/taxpayer-appeal-inadmissible-due-to-defective-documentation-and-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2009/taxpayer-appeal-inadmissible-due-to-defective-documentation-and-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2009/taxpayer-appeal-inadmissible-due-to-defective-documentation-and-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2009/taxpayer-appeal-inadmissible-due-to-defective-documentation-and-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2009/taxpayer-appeal-inadmissible-due-to-defective-documentation-and-lack-of-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2008/disabled-taxpayer-disputes-second-vehicle-tax-exemption-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2008/disabled-taxpayer-disputes-second-vehicle-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2008/disabled-taxpayer-disputes-second-vehicle-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2008/disabled-taxpayer-disputes-second-vehicle-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2008/disabled-taxpayer-disputes-second-vehicle-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2008/disabled-taxpayer-disputes-second-vehicle-tax-exemption-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_553-2007/tax-provision-calculation-for-guarantee-on-turnover</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2007/tax-provision-calculation-for-guarantee-on-turnover"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_553-2007/tax-provision-calculation-for-guarantee-on-turnover"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_553-2007/tax-provision-calculation-for-guarantee-on-turnover"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_553-2007/tax-provision-calculation-for-guarantee-on-turnover"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_553-2007/tax-provision-calculation-for-guarantee-on-turnover"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2024/agricultural-lease-term-dispute-timeliness-of-application-for-reduced-term</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2024/agricultural-lease-term-dispute-timeliness-of-application-for-reduced-term"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2024/agricultural-lease-term-dispute-timeliness-of-application-for-reduced-term"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2024/agricultural-lease-term-dispute-timeliness-of-application-for-reduced-term"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2024/agricultural-lease-term-dispute-timeliness-of-application-for-reduced-term"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2024/agricultural-lease-term-dispute-timeliness-of-application-for-reduced-term"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2023/ecuadorian-national-s-discretionary-hardship-permit-request-rejected-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2023/ecuadorian-national-s-discretionary-hardship-permit-request-rejected-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2023/ecuadorian-national-s-discretionary-hardship-permit-request-rejected-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2023/ecuadorian-national-s-discretionary-hardship-permit-request-rejected-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2023/ecuadorian-national-s-discretionary-hardship-permit-request-rejected-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2023/ecuadorian-national-s-discretionary-hardship-permit-request-rejected-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2022/swiss-federal-supreme-court-administrative-assistance-to-france-regarding-bank-information-and-tax-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2022/swiss-federal-supreme-court-administrative-assistance-to-france-regarding-bank-information-and-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2022/swiss-federal-supreme-court-administrative-assistance-to-france-regarding-bank-information-and-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2022/swiss-federal-supreme-court-administrative-assistance-to-france-regarding-bank-information-and-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2022/swiss-federal-supreme-court-administrative-assistance-to-france-regarding-bank-information-and-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2022/swiss-federal-supreme-court-administrative-assistance-to-france-regarding-bank-information-and-tax-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2021/bosnia-herzegovina-north-macedonia-national-v-federal-administrative-tribunal-residence-permit-appeal-inadmissible-due-to-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2021/bosnia-herzegovina-north-macedonia-national-v-federal-administrative-tribunal-residence-permit-appeal-inadmissible-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2021/bosnia-herzegovina-north-macedonia-national-v-federal-administrative-tribunal-residence-permit-appeal-inadmissible-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2021/bosnia-herzegovina-north-macedonia-national-v-federal-administrative-tribunal-residence-permit-appeal-inadmissible-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2021/bosnia-herzegovina-north-macedonia-national-v-federal-administrative-tribunal-residence-permit-appeal-inadmissible-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2021/bosnia-herzegovina-north-macedonia-national-v-federal-administrative-tribunal-residence-permit-appeal-inadmissible-due-to-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2020/cantonal-tax-authority-mortgage-priority-over-buyer-s-property-rights-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2020/cantonal-tax-authority-mortgage-priority-over-buyer-s-property-rights-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2020/cantonal-tax-authority-mortgage-priority-over-buyer-s-property-rights-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2020/cantonal-tax-authority-mortgage-priority-over-buyer-s-property-rights-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2020/cantonal-tax-authority-mortgage-priority-over-buyer-s-property-rights-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2020/cantonal-tax-authority-mortgage-priority-over-buyer-s-property-rights-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2019/albanian-national-s-expulsion-upheld-despite-claim-of-marital-distress-and-risk-of-forced-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2019/albanian-national-s-expulsion-upheld-despite-claim-of-marital-distress-and-risk-of-forced-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2019/albanian-national-s-expulsion-upheld-despite-claim-of-marital-distress-and-risk-of-forced-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2019/albanian-national-s-expulsion-upheld-despite-claim-of-marital-distress-and-risk-of-forced-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2019/albanian-national-s-expulsion-upheld-despite-claim-of-marital-distress-and-risk-of-forced-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2019/albanian-national-s-expulsion-upheld-despite-claim-of-marital-distress-and-risk-of-forced-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2018/swiss-federal-supreme-court-upholds-detention-transfer-decision-declares-appeal-inadmissible-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2018/swiss-federal-supreme-court-upholds-detention-transfer-decision-declares-appeal-inadmissible-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2018/swiss-federal-supreme-court-upholds-detention-transfer-decision-declares-appeal-inadmissible-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2018/swiss-federal-supreme-court-upholds-detention-transfer-decision-declares-appeal-inadmissible-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2018/swiss-federal-supreme-court-upholds-detention-transfer-decision-declares-appeal-inadmissible-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2018/swiss-federal-supreme-court-upholds-detention-transfer-decision-declares-appeal-inadmissible-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2017/recognition-of-foreign-master-s-degree-suspension-upheld-due-to-procedural-economy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2017/recognition-of-foreign-master-s-degree-suspension-upheld-due-to-procedural-economy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2017/recognition-of-foreign-master-s-degree-suspension-upheld-due-to-procedural-economy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2017/recognition-of-foreign-master-s-degree-suspension-upheld-due-to-procedural-economy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2017/recognition-of-foreign-master-s-degree-suspension-upheld-due-to-procedural-economy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2017/recognition-of-foreign-master-s-degree-suspension-upheld-due-to-procedural-economy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2016/tunisian-national-v-swiss-federal-supreme-court-regarding-residence-permit-revocation-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2016/tunisian-national-v-swiss-federal-supreme-court-regarding-residence-permit-revocation-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2016/tunisian-national-v-swiss-federal-supreme-court-regarding-residence-permit-revocation-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2016/tunisian-national-v-swiss-federal-supreme-court-regarding-residence-permit-revocation-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2016/tunisian-national-v-swiss-federal-supreme-court-regarding-residence-permit-revocation-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2016/tunisian-national-v-swiss-federal-supreme-court-regarding-residence-permit-revocation-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2015/taxpayer-dispute-over-cantonal-tax-sovereignty-and-appeal-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2015/taxpayer-dispute-over-cantonal-tax-sovereignty-and-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2015/taxpayer-dispute-over-cantonal-tax-sovereignty-and-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2015/taxpayer-dispute-over-cantonal-tax-sovereignty-and-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2015/taxpayer-dispute-over-cantonal-tax-sovereignty-and-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2015/taxpayer-dispute-over-cantonal-tax-sovereignty-and-appeal-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2014/taxpayer-home-office-and-vehicle-expense-deduction-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2014/taxpayer-home-office-and-vehicle-expense-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2014/taxpayer-home-office-and-vehicle-expense-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2014/taxpayer-home-office-and-vehicle-expense-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2014/taxpayer-home-office-and-vehicle-expense-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2014/taxpayer-home-office-and-vehicle-expense-deduction-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2013/serbian-citizen-v-cantonal-administrative-court-residence-permit-revocation-notice-delivery-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2013/serbian-citizen-v-cantonal-administrative-court-residence-permit-revocation-notice-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2013/serbian-citizen-v-cantonal-administrative-court-residence-permit-revocation-notice-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2013/serbian-citizen-v-cantonal-administrative-court-residence-permit-revocation-notice-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2013/serbian-citizen-v-cantonal-administrative-court-residence-permit-revocation-notice-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2013/serbian-citizen-v-cantonal-administrative-court-residence-permit-revocation-notice-delivery-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2012/bank-v-geneva-tax-authority-inclusion-of-dividends-in-taxable-turnover</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2012/bank-v-geneva-tax-authority-inclusion-of-dividends-in-taxable-turnover"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2012/bank-v-geneva-tax-authority-inclusion-of-dividends-in-taxable-turnover"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2012/bank-v-geneva-tax-authority-inclusion-of-dividends-in-taxable-turnover"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2012/bank-v-geneva-tax-authority-inclusion-of-dividends-in-taxable-turnover"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2012/bank-v-geneva-tax-authority-inclusion-of-dividends-in-taxable-turnover"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2011/revocation-of-establishment-permit-for-false-declarations-and-concealment-of-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2011/revocation-of-establishment-permit-for-false-declarations-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2011/revocation-of-establishment-permit-for-false-declarations-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2011/revocation-of-establishment-permit-for-false-declarations-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2011/revocation-of-establishment-permit-for-false-declarations-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2011/revocation-of-establishment-permit-for-false-declarations-and-concealment-of-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2010/sole-proprietorship-v-vat-authority-on-commission-exemptions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2010/sole-proprietorship-v-vat-authority-on-commission-exemptions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2010/sole-proprietorship-v-vat-authority-on-commission-exemptions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2010/sole-proprietorship-v-vat-authority-on-commission-exemptions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2010/sole-proprietorship-v-vat-authority-on-commission-exemptions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2010/sole-proprietorship-v-vat-authority-on-commission-exemptions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2009/real-estate-profit-tax-appeal-withdrawal-and-cost-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2009/real-estate-profit-tax-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2009/real-estate-profit-tax-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2009/real-estate-profit-tax-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2009/real-estate-profit-tax-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2009/real-estate-profit-tax-appeal-withdrawal-and-cost-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2008/federal-court-dismisses-tax-appeal-for-lack-of-paid-costs-and-inadequate-statement-of-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2008/federal-court-dismisses-tax-appeal-for-lack-of-paid-costs-and-inadequate-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2008/federal-court-dismisses-tax-appeal-for-lack-of-paid-costs-and-inadequate-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2008/federal-court-dismisses-tax-appeal-for-lack-of-paid-costs-and-inadequate-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2008/federal-court-dismisses-tax-appeal-for-lack-of-paid-costs-and-inadequate-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2008/federal-court-dismisses-tax-appeal-for-lack-of-paid-costs-and-inadequate-statement-of-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_552-2007/lessor-v-cantonal-authority-agricultural-lease-rent-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2007/lessor-v-cantonal-authority-agricultural-lease-rent-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_552-2007/lessor-v-cantonal-authority-agricultural-lease-rent-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_552-2007/lessor-v-cantonal-authority-agricultural-lease-rent-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_552-2007/lessor-v-cantonal-authority-agricultural-lease-rent-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_552-2007/lessor-v-cantonal-authority-agricultural-lease-rent-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2023/kosovar-national-v-federal-tribunal-on-deportation-residency-renewal-refusal-and-appeal-withdrawal-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2023/kosovar-national-v-federal-tribunal-on-deportation-residency-renewal-refusal-and-appeal-withdrawal-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2023/kosovar-national-v-federal-tribunal-on-deportation-residency-renewal-refusal-and-appeal-withdrawal-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2023/kosovar-national-v-federal-tribunal-on-deportation-residency-renewal-refusal-and-appeal-withdrawal-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2023/kosovar-national-v-federal-tribunal-on-deportation-residency-renewal-refusal-and-appeal-withdrawal-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2023/kosovar-national-v-federal-tribunal-on-deportation-residency-renewal-refusal-and-appeal-withdrawal-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2022/swiss-federal-court-admissibility-ruling-on-french-tax-information-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2022/swiss-federal-court-admissibility-ruling-on-french-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2022/swiss-federal-court-admissibility-ruling-on-french-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2022/swiss-federal-court-admissibility-ruling-on-french-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2022/swiss-federal-court-admissibility-ruling-on-french-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2022/swiss-federal-court-admissibility-ruling-on-french-tax-information-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2021/taxpayer-appeal-timeliness-and-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2021/taxpayer-appeal-timeliness-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2021/taxpayer-appeal-timeliness-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2021/taxpayer-appeal-timeliness-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2021/taxpayer-appeal-timeliness-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2021/taxpayer-appeal-timeliness-and-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2019/shareholder-tax-liability-for-hidden-dividend-via-inflated-intercompany-rent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2019/shareholder-tax-liability-for-hidden-dividend-via-inflated-intercompany-rent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2019/shareholder-tax-liability-for-hidden-dividend-via-inflated-intercompany-rent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2019/shareholder-tax-liability-for-hidden-dividend-via-inflated-intercompany-rent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2019/shareholder-tax-liability-for-hidden-dividend-via-inflated-intercompany-rent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2019/shareholder-tax-liability-for-hidden-dividend-via-inflated-intercompany-rent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2018/taxpayer-s-sale-of-six-condominium-units-classified-as-commercial-real-estate-trading</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2018/taxpayer-s-sale-of-six-condominium-units-classified-as-commercial-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2018/taxpayer-s-sale-of-six-condominium-units-classified-as-commercial-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2018/taxpayer-s-sale-of-six-condominium-units-classified-as-commercial-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2018/taxpayer-s-sale-of-six-condominium-units-classified-as-commercial-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2018/taxpayer-s-sale-of-six-condominium-units-classified-as-commercial-real-estate-trading"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2017/cameroonian-national-v-free-legal-aid-denial-in-hardship-residency-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2017/cameroonian-national-v-free-legal-aid-denial-in-hardship-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2017/cameroonian-national-v-free-legal-aid-denial-in-hardship-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2017/cameroonian-national-v-free-legal-aid-denial-in-hardship-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2017/cameroonian-national-v-free-legal-aid-denial-in-hardship-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2017/cameroonian-national-v-free-legal-aid-denial-in-hardship-residency-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2015/owner-v-cantonal-court-equid-socialization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2015/owner-v-cantonal-court-equid-socialization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2015/owner-v-cantonal-court-equid-socialization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2015/owner-v-cantonal-court-equid-socialization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2015/owner-v-cantonal-court-equid-socialization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2015/owner-v-cantonal-court-equid-socialization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2014/attorney-discipline-over-mental-fitness-accusation-against-governor</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2014/attorney-discipline-over-mental-fitness-accusation-against-governor"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2014/attorney-discipline-over-mental-fitness-accusation-against-governor"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2014/attorney-discipline-over-mental-fitness-accusation-against-governor"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2014/attorney-discipline-over-mental-fitness-accusation-against-governor"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2014/attorney-discipline-over-mental-fitness-accusation-against-governor"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2013/revocation-of-residence-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2013/revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2013/revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2013/revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2013/revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2013/revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2012/taxpayer-challenging-treatment-of-debt-forgiveness-and-unsubstantiated-business-loss</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2012/taxpayer-challenging-treatment-of-debt-forgiveness-and-unsubstantiated-business-loss"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2012/taxpayer-challenging-treatment-of-debt-forgiveness-and-unsubstantiated-business-loss"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2012/taxpayer-challenging-treatment-of-debt-forgiveness-and-unsubstantiated-business-loss"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2012/taxpayer-challenging-treatment-of-debt-forgiveness-and-unsubstantiated-business-loss"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2012/taxpayer-challenging-treatment-of-debt-forgiveness-and-unsubstantiated-business-loss"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2011/taxi-operator-suspension-of-appeal-ruling-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2011/taxi-operator-suspension-of-appeal-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2011/taxi-operator-suspension-of-appeal-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2011/taxi-operator-suspension-of-appeal-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2011/taxi-operator-suspension-of-appeal-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2011/taxi-operator-suspension-of-appeal-ruling-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2010/heirs-vs-insurer-withdrawal-of-appeal-following-settlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2010/heirs-vs-insurer-withdrawal-of-appeal-following-settlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2010/heirs-vs-insurer-withdrawal-of-appeal-following-settlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2010/heirs-vs-insurer-withdrawal-of-appeal-following-settlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2010/heirs-vs-insurer-withdrawal-of-appeal-following-settlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2010/heirs-vs-insurer-withdrawal-of-appeal-following-settlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2009/swiss-federal-supreme-court-upholds-withholding-tax-refusal-in-liquidation-due-to-evasion-risk-and-liquidator-co-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2009/swiss-federal-supreme-court-upholds-withholding-tax-refusal-in-liquidation-due-to-evasion-risk-and-liquidator-co-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2009/swiss-federal-supreme-court-upholds-withholding-tax-refusal-in-liquidation-due-to-evasion-risk-and-liquidator-co-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2009/swiss-federal-supreme-court-upholds-withholding-tax-refusal-in-liquidation-due-to-evasion-risk-and-liquidator-co-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2009/swiss-federal-supreme-court-upholds-withholding-tax-refusal-in-liquidation-due-to-evasion-risk-and-liquidator-co-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2009/swiss-federal-supreme-court-upholds-withholding-tax-refusal-in-liquidation-due-to-evasion-risk-and-liquidator-co-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_551-2008/asylum-seeker-s-family-reunification-despite-rejection-based-on-spouse-s-grave-health-condition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2008/asylum-seeker-s-family-reunification-despite-rejection-based-on-spouse-s-grave-health-condition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_551-2008/asylum-seeker-s-family-reunification-despite-rejection-based-on-spouse-s-grave-health-condition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_551-2008/asylum-seeker-s-family-reunification-despite-rejection-based-on-spouse-s-grave-health-condition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_551-2008/asylum-seeker-s-family-reunification-despite-rejection-based-on-spouse-s-grave-health-condition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_551-2008/asylum-seeker-s-family-reunification-despite-rejection-based-on-spouse-s-grave-health-condition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2024/appeal-dismissed-for-inadmissible-exmatriculation-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2024/appeal-dismissed-for-inadmissible-exmatriculation-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2024/appeal-dismissed-for-inadmissible-exmatriculation-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2024/appeal-dismissed-for-inadmissible-exmatriculation-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2024/appeal-dismissed-for-inadmissible-exmatriculation-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2024/appeal-dismissed-for-inadmissible-exmatriculation-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-foreign-financial-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-foreign-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-foreign-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-foreign-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-foreign-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-foreign-financial-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2022/swiss-federal-supreme-court-upholds-inadmissibility-of-appeal-on-scope-of-administrative-tax-assistance-regarding-french-domicile-code</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2022/swiss-federal-supreme-court-upholds-inadmissibility-of-appeal-on-scope-of-administrative-tax-assistance-regarding-french-domicile-code"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2022/swiss-federal-supreme-court-upholds-inadmissibility-of-appeal-on-scope-of-administrative-tax-assistance-regarding-french-domicile-code"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2022/swiss-federal-supreme-court-upholds-inadmissibility-of-appeal-on-scope-of-administrative-tax-assistance-regarding-french-domicile-code"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2022/swiss-federal-supreme-court-upholds-inadmissibility-of-appeal-on-scope-of-administrative-tax-assistance-regarding-french-domicile-code"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2022/swiss-federal-supreme-court-upholds-inadmissibility-of-appeal-on-scope-of-administrative-tax-assistance-regarding-french-domicile-code"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2021/taxpayer-fails-to-substantiate-violation-of-right-to-be-heard-regarding-unpaid-court-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2021/taxpayer-fails-to-substantiate-violation-of-right-to-be-heard-regarding-unpaid-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2021/taxpayer-fails-to-substantiate-violation-of-right-to-be-heard-regarding-unpaid-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2021/taxpayer-fails-to-substantiate-violation-of-right-to-be-heard-regarding-unpaid-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2021/taxpayer-fails-to-substantiate-violation-of-right-to-be-heard-regarding-unpaid-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2021/taxpayer-fails-to-substantiate-violation-of-right-to-be-heard-regarding-unpaid-court-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2020/afghan-national-v-detention-extension-on-grounds-of-non-feasible-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2020/afghan-national-v-detention-extension-on-grounds-of-non-feasible-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2020/afghan-national-v-detention-extension-on-grounds-of-non-feasible-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2020/afghan-national-v-detention-extension-on-grounds-of-non-feasible-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2020/afghan-national-v-detention-extension-on-grounds-of-non-feasible-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2020/afghan-national-v-detention-extension-on-grounds-of-non-feasible-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2019/inheritance-tax-calculation-for-unrelated-legatee-following-disallowed-disinheritance-and-reserved-share-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2019/inheritance-tax-calculation-for-unrelated-legatee-following-disallowed-disinheritance-and-reserved-share-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2019/inheritance-tax-calculation-for-unrelated-legatee-following-disallowed-disinheritance-and-reserved-share-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2019/inheritance-tax-calculation-for-unrelated-legatee-following-disallowed-disinheritance-and-reserved-share-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2019/inheritance-tax-calculation-for-unrelated-legatee-following-disallowed-disinheritance-and-reserved-share-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2019/inheritance-tax-calculation-for-unrelated-legatee-following-disallowed-disinheritance-and-reserved-share-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2018/federal-supreme-court-upholds-rejection-of-late-family-reunification-for-children-and-declines-jurisdiction-on-co-parent-s-re-entry-due-to-remand-on-sham-marriage-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2018/federal-supreme-court-upholds-rejection-of-late-family-reunification-for-children-and-declines-jurisdiction-on-co-parent-s-re-entry-due-to-remand-on-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2018/federal-supreme-court-upholds-rejection-of-late-family-reunification-for-children-and-declines-jurisdiction-on-co-parent-s-re-entry-due-to-remand-on-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2018/federal-supreme-court-upholds-rejection-of-late-family-reunification-for-children-and-declines-jurisdiction-on-co-parent-s-re-entry-due-to-remand-on-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2018/federal-supreme-court-upholds-rejection-of-late-family-reunification-for-children-and-declines-jurisdiction-on-co-parent-s-re-entry-due-to-remand-on-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2018/federal-supreme-court-upholds-rejection-of-late-family-reunification-for-children-and-declines-jurisdiction-on-co-parent-s-re-entry-due-to-remand-on-sham-marriage-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2017/taxpayer-v-tax-authority-dismissal-for-late-payment-of-advance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2017/taxpayer-v-tax-authority-dismissal-for-late-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2017/taxpayer-v-tax-authority-dismissal-for-late-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2017/taxpayer-v-tax-authority-dismissal-for-late-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2017/taxpayer-v-tax-authority-dismissal-for-late-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2017/taxpayer-v-tax-authority-dismissal-for-late-payment-of-advance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2016/taxpayer-vs-tax-authority-classification-of-property-sale-profit-capital-gain-vs-professional-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2016/taxpayer-vs-tax-authority-classification-of-property-sale-profit-capital-gain-vs-professional-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2016/taxpayer-vs-tax-authority-classification-of-property-sale-profit-capital-gain-vs-professional-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2016/taxpayer-vs-tax-authority-classification-of-property-sale-profit-capital-gain-vs-professional-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2016/taxpayer-vs-tax-authority-classification-of-property-sale-profit-capital-gain-vs-professional-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2016/taxpayer-vs-tax-authority-classification-of-property-sale-profit-capital-gain-vs-professional-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2015/lawyer-disciplined-for-excessive-billing-in-legal-aid-divorce-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2015/lawyer-disciplined-for-excessive-billing-in-legal-aid-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2015/lawyer-disciplined-for-excessive-billing-in-legal-aid-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2015/lawyer-disciplined-for-excessive-billing-in-legal-aid-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2015/lawyer-disciplined-for-excessive-billing-in-legal-aid-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2015/lawyer-disciplined-for-excessive-billing-in-legal-aid-divorce-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2014/student-failure-in-epfl-bridge-year-upheld-over-credit-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2014/student-failure-in-epfl-bridge-year-upheld-over-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2014/student-failure-in-epfl-bridge-year-upheld-over-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2014/student-failure-in-epfl-bridge-year-upheld-over-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2014/student-failure-in-epfl-bridge-year-upheld-over-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2014/student-failure-in-epfl-bridge-year-upheld-over-credit-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2013/federal-tax-administration-v-federal-administrative-court-interlocutory-appeal-on-director-s-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2013/federal-tax-administration-v-federal-administrative-court-interlocutory-appeal-on-director-s-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2013/federal-tax-administration-v-federal-administrative-court-interlocutory-appeal-on-director-s-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2013/federal-tax-administration-v-federal-administrative-court-interlocutory-appeal-on-director-s-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2013/federal-tax-administration-v-federal-administrative-court-interlocutory-appeal-on-director-s-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2013/federal-tax-administration-v-federal-administrative-court-interlocutory-appeal-on-director-s-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2011/company-v-district-liability-for-lapsed-judicial-security-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2011/company-v-district-liability-for-lapsed-judicial-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2011/company-v-district-liability-for-lapsed-judicial-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2011/company-v-district-liability-for-lapsed-judicial-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2011/company-v-district-liability-for-lapsed-judicial-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2011/company-v-district-liability-for-lapsed-judicial-security-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2010/taxpayer-denied-deduction-for-maintenance-payments-to-adult-university-students</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2010/taxpayer-denied-deduction-for-maintenance-payments-to-adult-university-students"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2010/taxpayer-denied-deduction-for-maintenance-payments-to-adult-university-students"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2010/taxpayer-denied-deduction-for-maintenance-payments-to-adult-university-students"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2010/taxpayer-denied-deduction-for-maintenance-payments-to-adult-university-students"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2010/taxpayer-denied-deduction-for-maintenance-payments-to-adult-university-students"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2009/taxpayer-denied-capital-gains-deferral-for-corporate-leased-replacement-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2009/taxpayer-denied-capital-gains-deferral-for-corporate-leased-replacement-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2009/taxpayer-denied-capital-gains-deferral-for-corporate-leased-replacement-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2009/taxpayer-denied-capital-gains-deferral-for-corporate-leased-replacement-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2009/taxpayer-denied-capital-gains-deferral-for-corporate-leased-replacement-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2009/taxpayer-denied-capital-gains-deferral-for-corporate-leased-replacement-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2008/foreign-national-s-appeal-against-denial-of-residency-extension-and-suspension-of-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2008/foreign-national-s-appeal-against-denial-of-residency-extension-and-suspension-of-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2008/foreign-national-s-appeal-against-denial-of-residency-extension-and-suspension-of-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2008/foreign-national-s-appeal-against-denial-of-residency-extension-and-suspension-of-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2008/foreign-national-s-appeal-against-denial-of-residency-extension-and-suspension-of-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2008/foreign-national-s-appeal-against-denial-of-residency-extension-and-suspension-of-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_550-2007/psychiatrist-v-tax-authority-right-to-submit-separate-accounts-during-tax-period-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2007/psychiatrist-v-tax-authority-right-to-submit-separate-accounts-during-tax-period-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_550-2007/psychiatrist-v-tax-authority-right-to-submit-separate-accounts-during-tax-period-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_550-2007/psychiatrist-v-tax-authority-right-to-submit-separate-accounts-during-tax-period-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_550-2007/psychiatrist-v-tax-authority-right-to-submit-separate-accounts-during-tax-period-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_550-2007/psychiatrist-v-tax-authority-right-to-submit-separate-accounts-during-tax-period-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2025/a-s-a-v-federal-administrative-court-tax-assistance-to-irs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2025/a-s-a-v-federal-administrative-court-tax-assistance-to-irs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2025/a-s-a-v-federal-administrative-court-tax-assistance-to-irs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2025/a-s-a-v-federal-administrative-court-tax-assistance-to-irs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2025/a-s-a-v-federal-administrative-court-tax-assistance-to-irs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2025/a-s-a-v-federal-administrative-court-tax-assistance-to-irs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2024/portuguese-national-residence-permit-appeal-dismissed-for-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2024/portuguese-national-residence-permit-appeal-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2024/portuguese-national-residence-permit-appeal-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2024/portuguese-national-residence-permit-appeal-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2024/portuguese-national-residence-permit-appeal-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2024/portuguese-national-residence-permit-appeal-dismissed-for-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2023/kosovan-national-v-zurich-cantonal-authorities-sham-marriage-and-residence-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2023/kosovan-national-v-zurich-cantonal-authorities-sham-marriage-and-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2023/kosovan-national-v-zurich-cantonal-authorities-sham-marriage-and-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2023/kosovan-national-v-zurich-cantonal-authorities-sham-marriage-and-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2023/kosovan-national-v-zurich-cantonal-authorities-sham-marriage-and-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2023/kosovan-national-v-zurich-cantonal-authorities-sham-marriage-and-residence-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2022/switzerland-v-south-korea-tax-information-exchange-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2022/switzerland-v-south-korea-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2022/switzerland-v-south-korea-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2022/switzerland-v-south-korea-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2022/switzerland-v-south-korea-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2022/switzerland-v-south-korea-tax-information-exchange-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2021/zurich-tax-domicile-and-joint-assessment-after-separation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2021/zurich-tax-domicile-and-joint-assessment-after-separation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2021/zurich-tax-domicile-and-joint-assessment-after-separation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2021/zurich-tax-domicile-and-joint-assessment-after-separation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2021/zurich-tax-domicile-and-joint-assessment-after-separation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2021/zurich-tax-domicile-and-joint-assessment-after-separation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2020/turkish-national-sham-marriage-revocation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2020/turkish-national-sham-marriage-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2020/turkish-national-sham-marriage-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2020/turkish-national-sham-marriage-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2020/turkish-national-sham-marriage-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2020/turkish-national-sham-marriage-revocation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2019/appeal-inadmissible-due-to-focus-on-revoked-permit-instead-of-current-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2019/appeal-inadmissible-due-to-focus-on-revoked-permit-instead-of-current-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2019/appeal-inadmissible-due-to-focus-on-revoked-permit-instead-of-current-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2019/appeal-inadmissible-due-to-focus-on-revoked-permit-instead-of-current-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2019/appeal-inadmissible-due-to-focus-on-revoked-permit-instead-of-current-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2019/appeal-inadmissible-due-to-focus-on-revoked-permit-instead-of-current-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2018/swiss-courts-uphold-expulsion-of-turkish-national-convicted-of-attempted-grievous-bodily-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2018/swiss-courts-uphold-expulsion-of-turkish-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2018/swiss-courts-uphold-expulsion-of-turkish-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2018/swiss-courts-uphold-expulsion-of-turkish-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2018/swiss-courts-uphold-expulsion-of-turkish-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2018/swiss-courts-uphold-expulsion-of-turkish-national-convicted-of-attempted-grievous-bodily-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2017/swiss-company-v-cantonal-tax-administration-timeliness-of-tax-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2017/swiss-company-v-cantonal-tax-administration-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2017/swiss-company-v-cantonal-tax-administration-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2017/swiss-company-v-cantonal-tax-administration-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2017/swiss-company-v-cantonal-tax-administration-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2017/swiss-company-v-cantonal-tax-administration-timeliness-of-tax-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2016/residency-permit-extension-after-divorce-and-remarriage-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2016/residency-permit-extension-after-divorce-and-remarriage-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2016/residency-permit-extension-after-divorce-and-remarriage-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2016/residency-permit-extension-after-divorce-and-remarriage-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2016/residency-permit-extension-after-divorce-and-remarriage-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2016/residency-permit-extension-after-divorce-and-remarriage-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2015/attorney-reprimand-annulled-for-recusal-motion-against-threat-of-reformatio-in-peius</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2015/attorney-reprimand-annulled-for-recusal-motion-against-threat-of-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2015/attorney-reprimand-annulled-for-recusal-motion-against-threat-of-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2015/attorney-reprimand-annulled-for-recusal-motion-against-threat-of-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2015/attorney-reprimand-annulled-for-recusal-motion-against-threat-of-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2015/attorney-reprimand-annulled-for-recusal-motion-against-threat-of-reformatio-in-peius"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2014/taxpayer-v-cantonal-tax-appeals-commission-power-of-attorney</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2014/taxpayer-v-cantonal-tax-appeals-commission-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2014/taxpayer-v-cantonal-tax-appeals-commission-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2014/taxpayer-v-cantonal-tax-appeals-commission-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2014/taxpayer-v-cantonal-tax-appeals-commission-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2014/taxpayer-v-cantonal-tax-appeals-commission-power-of-attorney"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2013/notary-license-revocation-for-falsification-of-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2013/notary-license-revocation-for-falsification-of-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2013/notary-license-revocation-for-falsification-of-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2013/notary-license-revocation-for-falsification-of-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2013/notary-license-revocation-for-falsification-of-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2013/notary-license-revocation-for-falsification-of-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2012/company-tax-revision-denial-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2012/company-tax-revision-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2012/company-tax-revision-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2012/company-tax-revision-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2012/company-tax-revision-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2012/company-tax-revision-denial-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2011/detention-pending-removal-upheld-insufficient-justification-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2011/detention-pending-removal-upheld-insufficient-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2011/detention-pending-removal-upheld-insufficient-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2011/detention-pending-removal-upheld-insufficient-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2011/detention-pending-removal-upheld-insufficient-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2011/detention-pending-removal-upheld-insufficient-justification-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2010/asylum-seeker-s-residence-permit-denial-upheld-due-to-failed-marriage-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2010/asylum-seeker-s-residence-permit-denial-upheld-due-to-failed-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2010/asylum-seeker-s-residence-permit-denial-upheld-due-to-failed-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2010/asylum-seeker-s-residence-permit-denial-upheld-due-to-failed-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2010/asylum-seeker-s-residence-permit-denial-upheld-due-to-failed-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2010/asylum-seeker-s-residence-permit-denial-upheld-due-to-failed-marriage-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2009/property-owner-v-municipality-regarding-wastewater-fee-based-on-faulty-prior-year-consumption-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2009/property-owner-v-municipality-regarding-wastewater-fee-based-on-faulty-prior-year-consumption-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2009/property-owner-v-municipality-regarding-wastewater-fee-based-on-faulty-prior-year-consumption-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2009/property-owner-v-municipality-regarding-wastewater-fee-based-on-faulty-prior-year-consumption-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2009/property-owner-v-municipality-regarding-wastewater-fee-based-on-faulty-prior-year-consumption-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2009/property-owner-v-municipality-regarding-wastewater-fee-based-on-faulty-prior-year-consumption-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_55-2007/turkish-national-s-residence-permit-extension-denial-upheld-due-to-abusive-reliance-on-formal-marriage-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2007/turkish-national-s-residence-permit-extension-denial-upheld-due-to-abusive-reliance-on-formal-marriage-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_55-2007/turkish-national-s-residence-permit-extension-denial-upheld-due-to-abusive-reliance-on-formal-marriage-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_55-2007/turkish-national-s-residence-permit-extension-denial-upheld-due-to-abusive-reliance-on-formal-marriage-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_55-2007/turkish-national-s-residence-permit-extension-denial-upheld-due-to-abusive-reliance-on-formal-marriage-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_55-2007/turkish-national-s-residence-permit-extension-denial-upheld-due-to-abusive-reliance-on-formal-marriage-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2024/swiss-federal-supreme-court-upholds-deportation-of-portuguese-national-despite-child-custody-rights-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2024/swiss-federal-supreme-court-upholds-deportation-of-portuguese-national-despite-child-custody-rights-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2024/swiss-federal-supreme-court-upholds-deportation-of-portuguese-national-despite-child-custody-rights-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2024/swiss-federal-supreme-court-upholds-deportation-of-portuguese-national-despite-child-custody-rights-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2024/swiss-federal-supreme-court-upholds-deportation-of-portuguese-national-despite-child-custody-rights-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2024/swiss-federal-supreme-court-upholds-deportation-of-portuguese-national-despite-child-custody-rights-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2023/student-seeks-accommodation-for-project-case-mooted-by-course-substitution-denial-of-fees-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2023/student-seeks-accommodation-for-project-case-mooted-by-course-substitution-denial-of-fees-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2023/student-seeks-accommodation-for-project-case-mooted-by-course-substitution-denial-of-fees-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2023/student-seeks-accommodation-for-project-case-mooted-by-course-substitution-denial-of-fees-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2023/student-seeks-accommodation-for-project-case-mooted-by-course-substitution-denial-of-fees-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2023/student-seeks-accommodation-for-project-case-mooted-by-course-substitution-denial-of-fees-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2022/kosovo-national-s-expulsion-upheld-despite-integration-due-to-short-marriage-and-manageable-reintegration-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2022/kosovo-national-s-expulsion-upheld-despite-integration-due-to-short-marriage-and-manageable-reintegration-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2022/kosovo-national-s-expulsion-upheld-despite-integration-due-to-short-marriage-and-manageable-reintegration-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2022/kosovo-national-s-expulsion-upheld-despite-integration-due-to-short-marriage-and-manageable-reintegration-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2022/kosovo-national-s-expulsion-upheld-despite-integration-due-to-short-marriage-and-manageable-reintegration-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2022/kosovo-national-s-expulsion-upheld-despite-integration-due-to-short-marriage-and-manageable-reintegration-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2021/afghan-national-v-switzerland-dublin-transfer-detention-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2021/afghan-national-v-switzerland-dublin-transfer-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2021/afghan-national-v-switzerland-dublin-transfer-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2021/afghan-national-v-switzerland-dublin-transfer-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2021/afghan-national-v-switzerland-dublin-transfer-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2021/afghan-national-v-switzerland-dublin-transfer-detention-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2020/foreign-national-residence-permit-extension-refusal-upheld-due-to-insufficient-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2020/foreign-national-residence-permit-extension-refusal-upheld-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2020/foreign-national-residence-permit-extension-refusal-upheld-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2020/foreign-national-residence-permit-extension-refusal-upheld-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2020/foreign-national-residence-permit-extension-refusal-upheld-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2020/foreign-national-residence-permit-extension-refusal-upheld-due-to-insufficient-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2019/n-v-switzerland-deportation-for-welfare-dependence-and-criminal-record-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2019/n-v-switzerland-deportation-for-welfare-dependence-and-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2019/n-v-switzerland-deportation-for-welfare-dependence-and-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2019/n-v-switzerland-deportation-for-welfare-dependence-and-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2019/n-v-switzerland-deportation-for-welfare-dependence-and-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2019/n-v-switzerland-deportation-for-welfare-dependence-and-criminal-record-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2018/zurich-v-schwyz-tax-domicile-dispute-over-actual-management-and-shifting-burden-of-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2018/zurich-v-schwyz-tax-domicile-dispute-over-actual-management-and-shifting-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2018/zurich-v-schwyz-tax-domicile-dispute-over-actual-management-and-shifting-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2018/zurich-v-schwyz-tax-domicile-dispute-over-actual-management-and-shifting-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2018/zurich-v-schwyz-tax-domicile-dispute-over-actual-management-and-shifting-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2018/zurich-v-schwyz-tax-domicile-dispute-over-actual-management-and-shifting-burden-of-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2017/taxpayer-v-tax-office-late-restitution-request-and-insufficient-federal-appeal-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2017/taxpayer-v-tax-office-late-restitution-request-and-insufficient-federal-appeal-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2017/taxpayer-v-tax-office-late-restitution-request-and-insufficient-federal-appeal-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2017/taxpayer-v-tax-office-late-restitution-request-and-insufficient-federal-appeal-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2017/taxpayer-v-tax-office-late-restitution-request-and-insufficient-federal-appeal-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2017/taxpayer-v-tax-office-late-restitution-request-and-insufficient-federal-appeal-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2016/federal-supreme-court-dismisses-appeal-of-denial-of-uncompensated-legal-aid-in-residence-permit-revocation-case-due-to-untimeliness-and-lack-of-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2016/federal-supreme-court-dismisses-appeal-of-denial-of-uncompensated-legal-aid-in-residence-permit-revocation-case-due-to-untimeliness-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2016/federal-supreme-court-dismisses-appeal-of-denial-of-uncompensated-legal-aid-in-residence-permit-revocation-case-due-to-untimeliness-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2016/federal-supreme-court-dismisses-appeal-of-denial-of-uncompensated-legal-aid-in-residence-permit-revocation-case-due-to-untimeliness-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2016/federal-supreme-court-dismisses-appeal-of-denial-of-uncompensated-legal-aid-in-residence-permit-revocation-case-due-to-untimeliness-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2016/federal-supreme-court-dismisses-appeal-of-denial-of-uncompensated-legal-aid-in-residence-permit-revocation-case-due-to-untimeliness-and-lack-of-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2015/applicant-challenges-procedural-cost-advance-in-residency-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2015/applicant-challenges-procedural-cost-advance-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2015/applicant-challenges-procedural-cost-advance-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2015/applicant-challenges-procedural-cost-advance-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2015/applicant-challenges-procedural-cost-advance-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2015/applicant-challenges-procedural-cost-advance-in-residency-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2014/waste-disposal-fine-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2014/waste-disposal-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2014/waste-disposal-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2014/waste-disposal-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2014/waste-disposal-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2014/waste-disposal-fine-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2013/utility-company-v-federal-administrative-court-network-utilization-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2013/utility-company-v-federal-administrative-court-network-utilization-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2013/utility-company-v-federal-administrative-court-network-utilization-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2013/utility-company-v-federal-administrative-court-network-utilization-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2013/utility-company-v-federal-administrative-court-network-utilization-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2013/utility-company-v-federal-administrative-court-network-utilization-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2012/tax-treatment-of-debt-forgiveness-offset-by-unsubstantiated-commercial-losses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2012/tax-treatment-of-debt-forgiveness-offset-by-unsubstantiated-commercial-losses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2012/tax-treatment-of-debt-forgiveness-offset-by-unsubstantiated-commercial-losses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2012/tax-treatment-of-debt-forgiveness-offset-by-unsubstantiated-commercial-losses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2012/tax-treatment-of-debt-forgiveness-offset-by-unsubstantiated-commercial-losses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2012/tax-treatment-of-debt-forgiveness-offset-by-unsubstantiated-commercial-losses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2011/municipality-procurement-award-challenge-upheld-due-to-insufficient-demonstration-of-prejudice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2011/municipality-procurement-award-challenge-upheld-due-to-insufficient-demonstration-of-prejudice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2011/municipality-procurement-award-challenge-upheld-due-to-insufficient-demonstration-of-prejudice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2011/municipality-procurement-award-challenge-upheld-due-to-insufficient-demonstration-of-prejudice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2011/municipality-procurement-award-challenge-upheld-due-to-insufficient-demonstration-of-prejudice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2011/municipality-procurement-award-challenge-upheld-due-to-insufficient-demonstration-of-prejudice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2010/taxpayer-appeal-of-estimated-assessment-dismissed-for-insufficient-substantiation-in-appeal-brief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2010/taxpayer-appeal-of-estimated-assessment-dismissed-for-insufficient-substantiation-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2010/taxpayer-appeal-of-estimated-assessment-dismissed-for-insufficient-substantiation-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2010/taxpayer-appeal-of-estimated-assessment-dismissed-for-insufficient-substantiation-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2010/taxpayer-appeal-of-estimated-assessment-dismissed-for-insufficient-substantiation-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2010/taxpayer-appeal-of-estimated-assessment-dismissed-for-insufficient-substantiation-in-appeal-brief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2009/salon-operator-appeal-regarding-dismissal-for-missed-cost-advance-payment-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2009/salon-operator-appeal-regarding-dismissal-for-missed-cost-advance-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2009/salon-operator-appeal-regarding-dismissal-for-missed-cost-advance-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2009/salon-operator-appeal-regarding-dismissal-for-missed-cost-advance-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2009/salon-operator-appeal-regarding-dismissal-for-missed-cost-advance-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2009/salon-operator-appeal-regarding-dismissal-for-missed-cost-advance-payment-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2008/student-exclusion-upheld-despite-subsequent-thesis-submission-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2008/student-exclusion-upheld-despite-subsequent-thesis-submission-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2008/student-exclusion-upheld-despite-subsequent-thesis-submission-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2008/student-exclusion-upheld-despite-subsequent-thesis-submission-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2008/student-exclusion-upheld-despite-subsequent-thesis-submission-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2008/student-exclusion-upheld-despite-subsequent-thesis-submission-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_549-2007/serbian-national-s-residency-revocation-upheld-due-to-lack-of-legal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2007/serbian-national-s-residency-revocation-upheld-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_549-2007/serbian-national-s-residency-revocation-upheld-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_549-2007/serbian-national-s-residency-revocation-upheld-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_549-2007/serbian-national-s-residency-revocation-upheld-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_549-2007/serbian-national-s-residency-revocation-upheld-due-to-lack-of-legal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2023/educational-institution-accreditation-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2023/educational-institution-accreditation-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2023/educational-institution-accreditation-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2023/educational-institution-accreditation-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2023/educational-institution-accreditation-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2023/educational-institution-accreditation-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2022/driver-s-cantonal-authorization-refusal-for-professional-transport-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2022/driver-s-cantonal-authorization-refusal-for-professional-transport-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2022/driver-s-cantonal-authorization-refusal-for-professional-transport-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2022/driver-s-cantonal-authorization-refusal-for-professional-transport-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2022/driver-s-cantonal-authorization-refusal-for-professional-transport-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2022/driver-s-cantonal-authorization-refusal-for-professional-transport-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2021/prospective-tenant-contests-communal-land-allocation-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2021/prospective-tenant-contests-communal-land-allocation-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2021/prospective-tenant-contests-communal-land-allocation-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2021/prospective-tenant-contests-communal-land-allocation-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2021/prospective-tenant-contests-communal-land-allocation-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2021/prospective-tenant-contests-communal-land-allocation-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2020/hospital-service-fees-transfer-pricing-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2020/hospital-service-fees-transfer-pricing-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2020/hospital-service-fees-transfer-pricing-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2020/hospital-service-fees-transfer-pricing-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2020/hospital-service-fees-transfer-pricing-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2020/hospital-service-fees-transfer-pricing-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2019/serbian-national-v-switzerland-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2019/serbian-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2019/serbian-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2019/serbian-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2019/serbian-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2019/serbian-national-v-switzerland-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2018/federal-supreme-court-upholds-hobby-classification-of-farming-activity-disallows-loss-and-confirms-liquidation-gain-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2018/federal-supreme-court-upholds-hobby-classification-of-farming-activity-disallows-loss-and-confirms-liquidation-gain-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2018/federal-supreme-court-upholds-hobby-classification-of-farming-activity-disallows-loss-and-confirms-liquidation-gain-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2018/federal-supreme-court-upholds-hobby-classification-of-farming-activity-disallows-loss-and-confirms-liquidation-gain-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2018/federal-supreme-court-upholds-hobby-classification-of-farming-activity-disallows-loss-and-confirms-liquidation-gain-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2018/federal-supreme-court-upholds-hobby-classification-of-farming-activity-disallows-loss-and-confirms-liquidation-gain-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2017/taxpayer-appeal-dismissed-for-failure-to-address-substantive-findings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2017/taxpayer-appeal-dismissed-for-failure-to-address-substantive-findings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2017/taxpayer-appeal-dismissed-for-failure-to-address-substantive-findings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2017/taxpayer-appeal-dismissed-for-failure-to-address-substantive-findings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2017/taxpayer-appeal-dismissed-for-failure-to-address-substantive-findings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2017/taxpayer-appeal-dismissed-for-failure-to-address-substantive-findings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2016/taxpayer-s-appeal-on-denial-of-oral-hearing-ruled-inadmissible-due-to-lack-of-irreparable-legal-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2016/taxpayer-s-appeal-on-denial-of-oral-hearing-ruled-inadmissible-due-to-lack-of-irreparable-legal-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2016/taxpayer-s-appeal-on-denial-of-oral-hearing-ruled-inadmissible-due-to-lack-of-irreparable-legal-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2016/taxpayer-s-appeal-on-denial-of-oral-hearing-ruled-inadmissible-due-to-lack-of-irreparable-legal-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2016/taxpayer-s-appeal-on-denial-of-oral-hearing-ruled-inadmissible-due-to-lack-of-irreparable-legal-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2016/taxpayer-s-appeal-on-denial-of-oral-hearing-ruled-inadmissible-due-to-lack-of-irreparable-legal-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2015/university-exclusion-appeal-dismissed-for-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2015/university-exclusion-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2015/university-exclusion-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2015/university-exclusion-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2015/university-exclusion-appeal-dismissed-for-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2015/university-exclusion-appeal-dismissed-for-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2014/lapse-of-swiss-settlement-permit-for-prolonged-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2014/lapse-of-swiss-settlement-permit-for-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2014/lapse-of-swiss-settlement-permit-for-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2014/lapse-of-swiss-settlement-permit-for-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2014/lapse-of-swiss-settlement-permit-for-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2014/lapse-of-swiss-settlement-permit-for-prolonged-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2013/corporation-v-federal-administrative-court-grid-tariffs-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2013/corporation-v-federal-administrative-court-grid-tariffs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2013/corporation-v-federal-administrative-court-grid-tariffs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2013/corporation-v-federal-administrative-court-grid-tariffs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2013/corporation-v-federal-administrative-court-grid-tariffs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2013/corporation-v-federal-administrative-court-grid-tariffs-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2012/power-company-v-federal-regulator-on-electricity-transmission-asset-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2012/power-company-v-federal-regulator-on-electricity-transmission-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2012/power-company-v-federal-regulator-on-electricity-transmission-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2012/power-company-v-federal-regulator-on-electricity-transmission-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2012/power-company-v-federal-regulator-on-electricity-transmission-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2012/power-company-v-federal-regulator-on-electricity-transmission-asset-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2011/nigerian-national-v-swiss-federal-supreme-court-procedural-violation-in-deportation-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2011/nigerian-national-v-swiss-federal-supreme-court-procedural-violation-in-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2011/nigerian-national-v-swiss-federal-supreme-court-procedural-violation-in-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2011/nigerian-national-v-swiss-federal-supreme-court-procedural-violation-in-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2011/nigerian-national-v-swiss-federal-supreme-court-procedural-violation-in-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2011/nigerian-national-v-swiss-federal-supreme-court-procedural-violation-in-deportation-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2010/macedonian-national-expulsion-after-divorce-insufficient-marital-cohabitation-for-residency-continuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2010/macedonian-national-expulsion-after-divorce-insufficient-marital-cohabitation-for-residency-continuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2010/macedonian-national-expulsion-after-divorce-insufficient-marital-cohabitation-for-residency-continuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2010/macedonian-national-expulsion-after-divorce-insufficient-marital-cohabitation-for-residency-continuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2010/macedonian-national-expulsion-after-divorce-insufficient-marital-cohabitation-for-residency-continuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2010/macedonian-national-expulsion-after-divorce-insufficient-marital-cohabitation-for-residency-continuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2009/residence-permit-renewal-after-prolonged-separation-and-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2009/residence-permit-renewal-after-prolonged-separation-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2009/residence-permit-renewal-after-prolonged-separation-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2009/residence-permit-renewal-after-prolonged-separation-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2009/residence-permit-renewal-after-prolonged-separation-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2009/residence-permit-renewal-after-prolonged-separation-and-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2008/kosovo-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2008/kosovo-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2008/kosovo-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2008/kosovo-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2008/kosovo-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2008/kosovo-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_548-2007/zurich-migration-office-v-former-serbia-montenegro-citizen-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2007/zurich-migration-office-v-former-serbia-montenegro-citizen-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_548-2007/zurich-migration-office-v-former-serbia-montenegro-citizen-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_548-2007/zurich-migration-office-v-former-serbia-montenegro-citizen-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_548-2007/zurich-migration-office-v-former-serbia-montenegro-citizen-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_548-2007/zurich-migration-office-v-former-serbia-montenegro-citizen-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2024/student-exclusion-upheld-due-to-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2024/student-exclusion-upheld-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2024/student-exclusion-upheld-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2024/student-exclusion-upheld-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2024/student-exclusion-upheld-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2024/student-exclusion-upheld-due-to-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2023/closure-and-ban-of-massage-parlor-operator-for-repeated-regulatory-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2023/closure-and-ban-of-massage-parlor-operator-for-repeated-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2023/closure-and-ban-of-massage-parlor-operator-for-repeated-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2023/closure-and-ban-of-massage-parlor-operator-for-repeated-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2023/closure-and-ban-of-massage-parlor-operator-for-repeated-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2023/closure-and-ban-of-massage-parlor-operator-for-repeated-regulatory-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2022/single-household-fee-challenge-against-swiss-broadcasting-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2022/single-household-fee-challenge-against-swiss-broadcasting-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2022/single-household-fee-challenge-against-swiss-broadcasting-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2022/single-household-fee-challenge-against-swiss-broadcasting-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2022/single-household-fee-challenge-against-swiss-broadcasting-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2022/single-household-fee-challenge-against-swiss-broadcasting-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2021/appealability-of-interlocutory-cost-decisions-in-legal-aid-appeals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2021/appealability-of-interlocutory-cost-decisions-in-legal-aid-appeals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2021/appealability-of-interlocutory-cost-decisions-in-legal-aid-appeals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2021/appealability-of-interlocutory-cost-decisions-in-legal-aid-appeals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2021/appealability-of-interlocutory-cost-decisions-in-legal-aid-appeals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2021/appealability-of-interlocutory-cost-decisions-in-legal-aid-appeals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2020/russian-federation-tax-authority-v-swiss-federal-tax-administration-on-international-information-exchange-and-third-party-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2020/russian-federation-tax-authority-v-swiss-federal-tax-administration-on-international-information-exchange-and-third-party-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2020/russian-federation-tax-authority-v-swiss-federal-tax-administration-on-international-information-exchange-and-third-party-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2020/russian-federation-tax-authority-v-swiss-federal-tax-administration-on-international-information-exchange-and-third-party-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2020/russian-federation-tax-authority-v-swiss-federal-tax-administration-on-international-information-exchange-and-third-party-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2020/russian-federation-tax-authority-v-swiss-federal-tax-administration-on-international-information-exchange-and-third-party-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2019/taxpayer-v-federal-tax-administration-income-tax-assessment-2006-and-real-estate-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2019/taxpayer-v-federal-tax-administration-income-tax-assessment-2006-and-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2019/taxpayer-v-federal-tax-administration-income-tax-assessment-2006-and-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2019/taxpayer-v-federal-tax-administration-income-tax-assessment-2006-and-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2019/taxpayer-v-federal-tax-administration-income-tax-assessment-2006-and-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2019/taxpayer-v-federal-tax-administration-income-tax-assessment-2006-and-real-estate-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2018/tax-appeal-admissibility-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2018/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2018/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2018/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2018/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2018/tax-appeal-admissibility-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2017/dominican-family-denied-residence-due-to-excessive-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2017/dominican-family-denied-residence-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2017/dominican-family-denied-residence-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2017/dominican-family-denied-residence-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2017/dominican-family-denied-residence-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2017/dominican-family-denied-residence-due-to-excessive-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2016/appeal-inadmissibility-due-to-missing-contested-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2016/appeal-inadmissibility-due-to-missing-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2016/appeal-inadmissibility-due-to-missing-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2016/appeal-inadmissibility-due-to-missing-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2016/appeal-inadmissibility-due-to-missing-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2016/appeal-inadmissibility-due-to-missing-contested-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2015/transport-company-appeal-on-refusal-of-suspensive-effect-regarding-passenger-transport-ban-and-fine-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2015/transport-company-appeal-on-refusal-of-suspensive-effect-regarding-passenger-transport-ban-and-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2015/transport-company-appeal-on-refusal-of-suspensive-effect-regarding-passenger-transport-ban-and-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2015/transport-company-appeal-on-refusal-of-suspensive-effect-regarding-passenger-transport-ban-and-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2015/transport-company-appeal-on-refusal-of-suspensive-effect-regarding-passenger-transport-ban-and-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2015/transport-company-appeal-on-refusal-of-suspensive-effect-regarding-passenger-transport-ban-and-fine-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2014/maldivian-father-s-residence-permit-extension-and-right-to-child-contact-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2014/maldivian-father-s-residence-permit-extension-and-right-to-child-contact-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2014/maldivian-father-s-residence-permit-extension-and-right-to-child-contact-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2014/maldivian-father-s-residence-permit-extension-and-right-to-child-contact-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2014/maldivian-father-s-residence-permit-extension-and-right-to-child-contact-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2014/maldivian-father-s-residence-permit-extension-and-right-to-child-contact-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2013/sham-marriage-revocation-of-settlement-permit-and-denial-of-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2013/sham-marriage-revocation-of-settlement-permit-and-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2013/sham-marriage-revocation-of-settlement-permit-and-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2013/sham-marriage-revocation-of-settlement-permit-and-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2013/sham-marriage-revocation-of-settlement-permit-and-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2013/sham-marriage-revocation-of-settlement-permit-and-denial-of-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2012/swissgrid-asset-transfer-dispute-regarding-switchgear-inclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2012/swissgrid-asset-transfer-dispute-regarding-switchgear-inclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2012/swissgrid-asset-transfer-dispute-regarding-switchgear-inclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2012/swissgrid-asset-transfer-dispute-regarding-switchgear-inclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2012/swissgrid-asset-transfer-dispute-regarding-switchgear-inclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2012/swissgrid-asset-transfer-dispute-regarding-switchgear-inclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2011/revocation-of-serbian-national-s-settlement-permit-due-to-extensive-criminal-history-including-sexual-assault</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2011/revocation-of-serbian-national-s-settlement-permit-due-to-extensive-criminal-history-including-sexual-assault"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2011/revocation-of-serbian-national-s-settlement-permit-due-to-extensive-criminal-history-including-sexual-assault"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2011/revocation-of-serbian-national-s-settlement-permit-due-to-extensive-criminal-history-including-sexual-assault"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2011/revocation-of-serbian-national-s-settlement-permit-due-to-extensive-criminal-history-including-sexual-assault"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2011/revocation-of-serbian-national-s-settlement-permit-due-to-extensive-criminal-history-including-sexual-assault"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2010/north-african-national-v-switzerland-fmopa-residence-permit-denial-overturned-due-to-insufficient-public-order-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2010/north-african-national-v-switzerland-fmopa-residence-permit-denial-overturned-due-to-insufficient-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2010/north-african-national-v-switzerland-fmopa-residence-permit-denial-overturned-due-to-insufficient-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2010/north-african-national-v-switzerland-fmopa-residence-permit-denial-overturned-due-to-insufficient-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2010/north-african-national-v-switzerland-fmopa-residence-permit-denial-overturned-due-to-insufficient-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2010/north-african-national-v-switzerland-fmopa-residence-permit-denial-overturned-due-to-insufficient-public-order-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2009/swiss-supreme-court-upholds-revocation-of-residence-permit-based-on-marital-dissolution-social-assistance-and-criminal-charges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2009/swiss-supreme-court-upholds-revocation-of-residence-permit-based-on-marital-dissolution-social-assistance-and-criminal-charges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2009/swiss-supreme-court-upholds-revocation-of-residence-permit-based-on-marital-dissolution-social-assistance-and-criminal-charges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2009/swiss-supreme-court-upholds-revocation-of-residence-permit-based-on-marital-dissolution-social-assistance-and-criminal-charges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2009/swiss-supreme-court-upholds-revocation-of-residence-permit-based-on-marital-dissolution-social-assistance-and-criminal-charges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2009/swiss-supreme-court-upholds-revocation-of-residence-permit-based-on-marital-dissolution-social-assistance-and-criminal-charges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2008/security-service-owner-permit-revocation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2008/security-service-owner-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2008/security-service-owner-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2008/security-service-owner-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2008/security-service-owner-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2008/security-service-owner-permit-revocation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_547-2007/corporate-appeal-withdrawal-in-non-contentious-proceeding-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2007/corporate-appeal-withdrawal-in-non-contentious-proceeding-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_547-2007/corporate-appeal-withdrawal-in-non-contentious-proceeding-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_547-2007/corporate-appeal-withdrawal-in-non-contentious-proceeding-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_547-2007/corporate-appeal-withdrawal-in-non-contentious-proceeding-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_547-2007/corporate-appeal-withdrawal-in-non-contentious-proceeding-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2024/downgrading-of-permanent-residence-permit-due-to-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2024/downgrading-of-permanent-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2024/downgrading-of-permanent-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2024/downgrading-of-permanent-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2024/downgrading-of-permanent-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2024/downgrading-of-permanent-residence-permit-due-to-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2023/switzerland-india-tax-information-exchange-appeal-dismissed-for-lack-of-fundamental-significance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2023/switzerland-india-tax-information-exchange-appeal-dismissed-for-lack-of-fundamental-significance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2023/switzerland-india-tax-information-exchange-appeal-dismissed-for-lack-of-fundamental-significance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2023/switzerland-india-tax-information-exchange-appeal-dismissed-for-lack-of-fundamental-significance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2023/switzerland-india-tax-information-exchange-appeal-dismissed-for-lack-of-fundamental-significance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2023/switzerland-india-tax-information-exchange-appeal-dismissed-for-lack-of-fundamental-significance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2021/settlement-for-abusive-termination-tax-exemption-for-moral-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2021/settlement-for-abusive-termination-tax-exemption-for-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2021/settlement-for-abusive-termination-tax-exemption-for-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2021/settlement-for-abusive-termination-tax-exemption-for-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2021/settlement-for-abusive-termination-tax-exemption-for-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2021/settlement-for-abusive-termination-tax-exemption-for-moral-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2020/finma-disclosure-obligation-for-capital-collective-investment-schemes-shareholdings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2020/finma-disclosure-obligation-for-capital-collective-investment-schemes-shareholdings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2020/finma-disclosure-obligation-for-capital-collective-investment-schemes-shareholdings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2020/finma-disclosure-obligation-for-capital-collective-investment-schemes-shareholdings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2020/finma-disclosure-obligation-for-capital-collective-investment-schemes-shareholdings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2020/finma-disclosure-obligation-for-capital-collective-investment-schemes-shareholdings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2019/algerian-asylum-seekers-appeal-against-expulsion-rejected-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2019/algerian-asylum-seekers-appeal-against-expulsion-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2019/algerian-asylum-seekers-appeal-against-expulsion-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2019/algerian-asylum-seekers-appeal-against-expulsion-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2019/algerian-asylum-seekers-appeal-against-expulsion-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2019/algerian-asylum-seekers-appeal-against-expulsion-rejected-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2018/cantonal-ban-on-visible-religious-symbols-in-court-proceedings-upheld-as-justified-limitation-on-freedom-of-religion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2018/cantonal-ban-on-visible-religious-symbols-in-court-proceedings-upheld-as-justified-limitation-on-freedom-of-religion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2018/cantonal-ban-on-visible-religious-symbols-in-court-proceedings-upheld-as-justified-limitation-on-freedom-of-religion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2018/cantonal-ban-on-visible-religious-symbols-in-court-proceedings-upheld-as-justified-limitation-on-freedom-of-religion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2018/cantonal-ban-on-visible-religious-symbols-in-court-proceedings-upheld-as-justified-limitation-on-freedom-of-religion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2018/cantonal-ban-on-visible-religious-symbols-in-court-proceedings-upheld-as-justified-limitation-on-freedom-of-religion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2017/taxpayer-dispute-over-tax-residence-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2017/taxpayer-dispute-over-tax-residence-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2017/taxpayer-dispute-over-tax-residence-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2017/taxpayer-dispute-over-tax-residence-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2017/taxpayer-dispute-over-tax-residence-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2017/taxpayer-dispute-over-tax-residence-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2015/inadmissibility-of-asylum-seeker-s-appeal-for-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2015/inadmissibility-of-asylum-seeker-s-appeal-for-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2015/inadmissibility-of-asylum-seeker-s-appeal-for-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2015/inadmissibility-of-asylum-seeker-s-appeal-for-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2015/inadmissibility-of-asylum-seeker-s-appeal-for-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2015/inadmissibility-of-asylum-seeker-s-appeal-for-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2014/ghanaian-national-v-removal-order-revision-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2014/ghanaian-national-v-removal-order-revision-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2014/ghanaian-national-v-removal-order-revision-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2014/ghanaian-national-v-removal-order-revision-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2014/ghanaian-national-v-removal-order-revision-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2014/ghanaian-national-v-removal-order-revision-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2013/brazilian-national-with-schizophrenia-vs-switzerland-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2013/brazilian-national-with-schizophrenia-vs-switzerland-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2013/brazilian-national-with-schizophrenia-vs-switzerland-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2013/brazilian-national-with-schizophrenia-vs-switzerland-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2013/brazilian-national-with-schizophrenia-vs-switzerland-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2013/brazilian-national-with-schizophrenia-vs-switzerland-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2012/power-company-v-swiss-federal-electricity-commission-concession-reversion-right-and-transfer-of-grid-equipment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2012/power-company-v-swiss-federal-electricity-commission-concession-reversion-right-and-transfer-of-grid-equipment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2012/power-company-v-swiss-federal-electricity-commission-concession-reversion-right-and-transfer-of-grid-equipment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2012/power-company-v-swiss-federal-electricity-commission-concession-reversion-right-and-transfer-of-grid-equipment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2012/power-company-v-swiss-federal-electricity-commission-concession-reversion-right-and-transfer-of-grid-equipment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2012/power-company-v-swiss-federal-electricity-commission-concession-reversion-right-and-transfer-of-grid-equipment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2010/togolese-national-v-switzerland-residence-permit-denial-based-on-failed-integration-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2010/togolese-national-v-switzerland-residence-permit-denial-based-on-failed-integration-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2010/togolese-national-v-switzerland-residence-permit-denial-based-on-failed-integration-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2010/togolese-national-v-switzerland-residence-permit-denial-based-on-failed-integration-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2010/togolese-national-v-switzerland-residence-permit-denial-based-on-failed-integration-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2010/togolese-national-v-switzerland-residence-permit-denial-based-on-failed-integration-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2009/publishing-company-v-postal-service-indirect-press-aid-eligibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2009/publishing-company-v-postal-service-indirect-press-aid-eligibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2009/publishing-company-v-postal-service-indirect-press-aid-eligibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2009/publishing-company-v-postal-service-indirect-press-aid-eligibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2009/publishing-company-v-postal-service-indirect-press-aid-eligibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2009/publishing-company-v-postal-service-indirect-press-aid-eligibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2008/geneva-provisional-tax-installment-default-interest-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2008/geneva-provisional-tax-installment-default-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2008/geneva-provisional-tax-installment-default-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2008/geneva-provisional-tax-installment-default-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2008/geneva-provisional-tax-installment-default-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2008/geneva-provisional-tax-installment-default-interest-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_546-2007/swiss-federal-court-upholds-detention-of-tunisian-national-pending-expulsion-due-to-criminal-history-and-evasion-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2007/swiss-federal-court-upholds-detention-of-tunisian-national-pending-expulsion-due-to-criminal-history-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_546-2007/swiss-federal-court-upholds-detention-of-tunisian-national-pending-expulsion-due-to-criminal-history-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_546-2007/swiss-federal-court-upholds-detention-of-tunisian-national-pending-expulsion-due-to-criminal-history-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_546-2007/swiss-federal-court-upholds-detention-of-tunisian-national-pending-expulsion-due-to-criminal-history-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_546-2007/swiss-federal-court-upholds-detention-of-tunisian-national-pending-expulsion-due-to-criminal-history-and-evasion-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2025/kosovo-national-s-delayed-family-reunification-appeal-inadmissible-due-to-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2025/kosovo-national-s-delayed-family-reunification-appeal-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2025/kosovo-national-s-delayed-family-reunification-appeal-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2025/kosovo-national-s-delayed-family-reunification-appeal-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2025/kosovo-national-s-delayed-family-reunification-appeal-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2025/kosovo-national-s-delayed-family-reunification-appeal-inadmissible-due-to-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2024/kosovar-national-v-switzerland-residence-permit-revocation-upheld-after-short-marriage-lacking-credible-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2024/kosovar-national-v-switzerland-residence-permit-revocation-upheld-after-short-marriage-lacking-credible-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2024/kosovar-national-v-switzerland-residence-permit-revocation-upheld-after-short-marriage-lacking-credible-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2024/kosovar-national-v-switzerland-residence-permit-revocation-upheld-after-short-marriage-lacking-credible-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2024/kosovar-national-v-switzerland-residence-permit-revocation-upheld-after-short-marriage-lacking-credible-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2024/kosovar-national-v-switzerland-residence-permit-revocation-upheld-after-short-marriage-lacking-credible-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2023/federal-supreme-court-declares-inadmissible-appeals-against-refusal-of-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2023/federal-supreme-court-declares-inadmissible-appeals-against-refusal-of-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2023/federal-supreme-court-declares-inadmissible-appeals-against-refusal-of-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2023/federal-supreme-court-declares-inadmissible-appeals-against-refusal-of-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2023/federal-supreme-court-declares-inadmissible-appeals-against-refusal-of-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2023/federal-supreme-court-declares-inadmissible-appeals-against-refusal-of-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2022/swiss-federal-court-upholds-revocation-of-domicile-permit-for-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2022/swiss-federal-court-upholds-revocation-of-domicile-permit-for-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2022/swiss-federal-court-upholds-revocation-of-domicile-permit-for-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2022/swiss-federal-court-upholds-revocation-of-domicile-permit-for-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2022/swiss-federal-court-upholds-revocation-of-domicile-permit-for-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2022/swiss-federal-court-upholds-revocation-of-domicile-permit-for-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2021/diploma-recognition-appeal-inadmissibility-due-to-missed-power-of-attorney-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2021/diploma-recognition-appeal-inadmissibility-due-to-missed-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2021/diploma-recognition-appeal-inadmissibility-due-to-missed-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2021/diploma-recognition-appeal-inadmissibility-due-to-missed-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2021/diploma-recognition-appeal-inadmissibility-due-to-missed-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2021/diploma-recognition-appeal-inadmissibility-due-to-missed-power-of-attorney-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2020/federal-supreme-court-overturns-residency-revocation-awards-party-indemnification-for-obvious-legal-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2020/federal-supreme-court-overturns-residency-revocation-awards-party-indemnification-for-obvious-legal-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2020/federal-supreme-court-overturns-residency-revocation-awards-party-indemnification-for-obvious-legal-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2020/federal-supreme-court-overturns-residency-revocation-awards-party-indemnification-for-obvious-legal-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2020/federal-supreme-court-overturns-residency-revocation-awards-party-indemnification-for-obvious-legal-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2020/federal-supreme-court-overturns-residency-revocation-awards-party-indemnification-for-obvious-legal-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2019/swiss-federal-supreme-court-upholds-tax-assistance-to-south-korea-based-on-panama-papers-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2019/swiss-federal-supreme-court-upholds-tax-assistance-to-south-korea-based-on-panama-papers-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2019/swiss-federal-supreme-court-upholds-tax-assistance-to-south-korea-based-on-panama-papers-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2019/swiss-federal-supreme-court-upholds-tax-assistance-to-south-korea-based-on-panama-papers-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2019/swiss-federal-supreme-court-upholds-tax-assistance-to-south-korea-based-on-panama-papers-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2019/swiss-federal-supreme-court-upholds-tax-assistance-to-south-korea-based-on-panama-papers-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2018/nuclear-safety-inspectorate-certification-appeal-dismissed-as-non-final-interim-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2018/nuclear-safety-inspectorate-certification-appeal-dismissed-as-non-final-interim-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2018/nuclear-safety-inspectorate-certification-appeal-dismissed-as-non-final-interim-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2018/nuclear-safety-inspectorate-certification-appeal-dismissed-as-non-final-interim-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2018/nuclear-safety-inspectorate-certification-appeal-dismissed-as-non-final-interim-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2018/nuclear-safety-inspectorate-certification-appeal-dismissed-as-non-final-interim-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2017/tunisian-national-residence-permit-non-renewal-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2017/tunisian-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2017/tunisian-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2017/tunisian-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2017/tunisian-national-residence-permit-non-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2017/tunisian-national-residence-permit-non-renewal-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2016/sale-of-physiotherapy-business-and-reinvestment-tax-relief-across-cantons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2016/sale-of-physiotherapy-business-and-reinvestment-tax-relief-across-cantons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2016/sale-of-physiotherapy-business-and-reinvestment-tax-relief-across-cantons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2016/sale-of-physiotherapy-business-and-reinvestment-tax-relief-across-cantons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2016/sale-of-physiotherapy-business-and-reinvestment-tax-relief-across-cantons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2016/sale-of-physiotherapy-business-and-reinvestment-tax-relief-across-cantons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2015/refusal-to-renew-residence-permit-for-portuguese-national-dependent-on-social-assistance-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2015/refusal-to-renew-residence-permit-for-portuguese-national-dependent-on-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2015/refusal-to-renew-residence-permit-for-portuguese-national-dependent-on-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2015/refusal-to-renew-residence-permit-for-portuguese-national-dependent-on-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2015/refusal-to-renew-residence-permit-for-portuguese-national-dependent-on-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2015/refusal-to-renew-residence-permit-for-portuguese-national-dependent-on-social-assistance-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2014/owner-appeal-against-euthanasia-of-dangerous-dog-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2014/owner-appeal-against-euthanasia-of-dangerous-dog-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2014/owner-appeal-against-euthanasia-of-dangerous-dog-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2014/owner-appeal-against-euthanasia-of-dangerous-dog-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2014/owner-appeal-against-euthanasia-of-dangerous-dog-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2014/owner-appeal-against-euthanasia-of-dangerous-dog-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2013/appeal-against-detention-order-dismissed-as-moot-following-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2013/appeal-against-detention-order-dismissed-as-moot-following-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2013/appeal-against-detention-order-dismissed-as-moot-following-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2013/appeal-against-detention-order-dismissed-as-moot-following-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2013/appeal-against-detention-order-dismissed-as-moot-following-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2013/appeal-against-detention-order-dismissed-as-moot-following-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2012/serbian-national-s-expulsion-upheld-despite-parental-contact-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2012/serbian-national-s-expulsion-upheld-despite-parental-contact-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2012/serbian-national-s-expulsion-upheld-despite-parental-contact-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2012/serbian-national-s-expulsion-upheld-despite-parental-contact-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2012/serbian-national-s-expulsion-upheld-despite-parental-contact-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2012/serbian-national-s-expulsion-upheld-despite-parental-contact-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2011/taxpayers-appeal-on-estimated-tax-assessment-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2011/taxpayers-appeal-on-estimated-tax-assessment-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2011/taxpayers-appeal-on-estimated-tax-assessment-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2011/taxpayers-appeal-on-estimated-tax-assessment-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2011/taxpayers-appeal-on-estimated-tax-assessment-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2011/taxpayers-appeal-on-estimated-tax-assessment-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2010/foreign-national-v-federal-administrative-tribunal-re-removal-order-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2010/foreign-national-v-federal-administrative-tribunal-re-removal-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2010/foreign-national-v-federal-administrative-tribunal-re-removal-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2010/foreign-national-v-federal-administrative-tribunal-re-removal-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2010/foreign-national-v-federal-administrative-tribunal-re-removal-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2010/foreign-national-v-federal-administrative-tribunal-re-removal-order-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2009/couple-v-cantonal-and-communal-tax-administration-termination-indemnity-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2009/couple-v-cantonal-and-communal-tax-administration-termination-indemnity-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2009/couple-v-cantonal-and-communal-tax-administration-termination-indemnity-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2009/couple-v-cantonal-and-communal-tax-administration-termination-indemnity-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2009/couple-v-cantonal-and-communal-tax-administration-termination-indemnity-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2009/couple-v-cantonal-and-communal-tax-administration-termination-indemnity-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2008/foundation-appeal-against-refusal-of-eu-efta-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2008/foundation-appeal-against-refusal-of-eu-efta-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2008/foundation-appeal-against-refusal-of-eu-efta-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2008/foundation-appeal-against-refusal-of-eu-efta-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2008/foundation-appeal-against-refusal-of-eu-efta-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2008/foundation-appeal-against-refusal-of-eu-efta-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_545-2007/ecuadorian-nationals-hardship-residence-permit-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2007/ecuadorian-nationals-hardship-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_545-2007/ecuadorian-nationals-hardship-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_545-2007/ecuadorian-nationals-hardship-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_545-2007/ecuadorian-nationals-hardship-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_545-2007/ecuadorian-nationals-hardship-residence-permit-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2025/federal-supreme-court-upholds-detention-of-deportation-threatened-foreign-national-with-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2025/federal-supreme-court-upholds-detention-of-deportation-threatened-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2025/federal-supreme-court-upholds-detention-of-deportation-threatened-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2025/federal-supreme-court-upholds-detention-of-deportation-threatened-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2025/federal-supreme-court-upholds-detention-of-deportation-threatened-foreign-national-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2025/federal-supreme-court-upholds-detention-of-deportation-threatened-foreign-national-with-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2024/federal-supreme-court-dismisses-appeal-against-order-for-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2024/federal-supreme-court-dismisses-appeal-against-order-for-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2024/federal-supreme-court-dismisses-appeal-against-order-for-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2024/federal-supreme-court-dismisses-appeal-against-order-for-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2024/federal-supreme-court-dismisses-appeal-against-order-for-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2024/federal-supreme-court-dismisses-appeal-against-order-for-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2023/federal-supreme-court-dismisses-procurement-appeal-over-conflict-of-interest-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2023/federal-supreme-court-dismisses-procurement-appeal-over-conflict-of-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2023/federal-supreme-court-dismisses-procurement-appeal-over-conflict-of-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2023/federal-supreme-court-dismisses-procurement-appeal-over-conflict-of-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2023/federal-supreme-court-dismisses-procurement-appeal-over-conflict-of-interest-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2023/federal-supreme-court-dismisses-procurement-appeal-over-conflict-of-interest-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2022/colombian-and-bolivian-nationals-appeal-against-refusal-of-residence-permits-and-expulsion-from-switzerland-admitted</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2022/colombian-and-bolivian-nationals-appeal-against-refusal-of-residence-permits-and-expulsion-from-switzerland-admitted"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2022/colombian-and-bolivian-nationals-appeal-against-refusal-of-residence-permits-and-expulsion-from-switzerland-admitted"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2022/colombian-and-bolivian-nationals-appeal-against-refusal-of-residence-permits-and-expulsion-from-switzerland-admitted"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2022/colombian-and-bolivian-nationals-appeal-against-refusal-of-residence-permits-and-expulsion-from-switzerland-admitted"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2022/colombian-and-bolivian-nationals-appeal-against-refusal-of-residence-permits-and-expulsion-from-switzerland-admitted"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2021/convict-s-claim-for-damages-over-allegedly-unsuitable-detention-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2021/convict-s-claim-for-damages-over-allegedly-unsuitable-detention-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2021/convict-s-claim-for-damages-over-allegedly-unsuitable-detention-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2021/convict-s-claim-for-damages-over-allegedly-unsuitable-detention-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2021/convict-s-claim-for-damages-over-allegedly-unsuitable-detention-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2021/convict-s-claim-for-damages-over-allegedly-unsuitable-detention-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2020/software-gmbh-v-surveillance-authority-ott-services-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2020/software-gmbh-v-surveillance-authority-ott-services-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2020/software-gmbh-v-surveillance-authority-ott-services-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2020/software-gmbh-v-surveillance-authority-ott-services-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2020/software-gmbh-v-surveillance-authority-ott-services-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2020/software-gmbh-v-surveillance-authority-ott-services-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2019/taxpayer-deduction-for-unproven-indirect-child-maintenance-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2019/taxpayer-deduction-for-unproven-indirect-child-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2019/taxpayer-deduction-for-unproven-indirect-child-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2019/taxpayer-deduction-for-unproven-indirect-child-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2019/taxpayer-deduction-for-unproven-indirect-child-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2019/taxpayer-deduction-for-unproven-indirect-child-maintenance-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2018/company-tax-assessment-challenge-rejected-due-to-failure-to-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2018/company-tax-assessment-challenge-rejected-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2018/company-tax-assessment-challenge-rejected-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2018/company-tax-assessment-challenge-rejected-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2018/company-tax-assessment-challenge-rejected-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2018/company-tax-assessment-challenge-rejected-due-to-failure-to-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2017/taxpayer-deduction-for-professional-reconversion-costs-denied-after-burnout</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2017/taxpayer-deduction-for-professional-reconversion-costs-denied-after-burnout"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2017/taxpayer-deduction-for-professional-reconversion-costs-denied-after-burnout"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2017/taxpayer-deduction-for-professional-reconversion-costs-denied-after-burnout"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2017/taxpayer-deduction-for-professional-reconversion-costs-denied-after-burnout"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2017/taxpayer-deduction-for-professional-reconversion-costs-denied-after-burnout"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2016/bosnian-nationals-hardship-appeal-and-denial-of-temporary-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2016/bosnian-nationals-hardship-appeal-and-denial-of-temporary-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2016/bosnian-nationals-hardship-appeal-and-denial-of-temporary-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2016/bosnian-nationals-hardship-appeal-and-denial-of-temporary-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2016/bosnian-nationals-hardship-appeal-and-denial-of-temporary-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2016/bosnian-nationals-hardship-appeal-and-denial-of-temporary-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2015/swissmedic-reclassification-of-medicinal-products-containing-levomenthol-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2015/swissmedic-reclassification-of-medicinal-products-containing-levomenthol-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2015/swissmedic-reclassification-of-medicinal-products-containing-levomenthol-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2015/swissmedic-reclassification-of-medicinal-products-containing-levomenthol-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2015/swissmedic-reclassification-of-medicinal-products-containing-levomenthol-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2015/swissmedic-reclassification-of-medicinal-products-containing-levomenthol-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2014/iraqi-family-residence-permit-denial-due-to-public-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2014/iraqi-family-residence-permit-denial-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2014/iraqi-family-residence-permit-denial-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2014/iraqi-family-residence-permit-denial-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2014/iraqi-family-residence-permit-denial-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2014/iraqi-family-residence-permit-denial-due-to-public-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2013/bolivian-nationals-v-switzerland-rejection-of-residence-permit-re-examination-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2013/bolivian-nationals-v-switzerland-rejection-of-residence-permit-re-examination-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2013/bolivian-nationals-v-switzerland-rejection-of-residence-permit-re-examination-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2013/bolivian-nationals-v-switzerland-rejection-of-residence-permit-re-examination-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2013/bolivian-nationals-v-switzerland-rejection-of-residence-permit-re-examination-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2013/bolivian-nationals-v-switzerland-rejection-of-residence-permit-re-examination-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2012/moroccan-national-v-permit-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2012/moroccan-national-v-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2012/moroccan-national-v-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2012/moroccan-national-v-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2012/moroccan-national-v-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2012/moroccan-national-v-permit-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2011/minor-drc-national-right-to-family-reunification-in-switzerland-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2011/minor-drc-national-right-to-family-reunification-in-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2011/minor-drc-national-right-to-family-reunification-in-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2011/minor-drc-national-right-to-family-reunification-in-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2011/minor-drc-national-right-to-family-reunification-in-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2011/minor-drc-national-right-to-family-reunification-in-switzerland-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2010/ghanaian-national-v-state-of-switzerland-marital-community-duration-for-residence-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2010/ghanaian-national-v-state-of-switzerland-marital-community-duration-for-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2010/ghanaian-national-v-state-of-switzerland-marital-community-duration-for-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2010/ghanaian-national-v-state-of-switzerland-marital-community-duration-for-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2010/ghanaian-national-v-state-of-switzerland-marital-community-duration-for-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2010/ghanaian-national-v-state-of-switzerland-marital-community-duration-for-residence-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2009/indian-national-v-switzerland-residence-permit-non-renewal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2009/indian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2009/indian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2009/indian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2009/indian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2009/indian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2008/taxpayer-withdrawal-of-appeal-over-gambling-winnings-withholding-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2008/taxpayer-withdrawal-of-appeal-over-gambling-winnings-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2008/taxpayer-withdrawal-of-appeal-over-gambling-winnings-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2008/taxpayer-withdrawal-of-appeal-over-gambling-winnings-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2008/taxpayer-withdrawal-of-appeal-over-gambling-winnings-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2008/taxpayer-withdrawal-of-appeal-over-gambling-winnings-withholding-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_544-2007/delayed-family-reunification-for-serbian-national-s-minor-child-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2007/delayed-family-reunification-for-serbian-national-s-minor-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_544-2007/delayed-family-reunification-for-serbian-national-s-minor-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_544-2007/delayed-family-reunification-for-serbian-national-s-minor-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_544-2007/delayed-family-reunification-for-serbian-national-s-minor-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_544-2007/delayed-family-reunification-for-serbian-national-s-minor-child-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2023/federal-supreme-court-affirms-administrative-assistance-to-india-in-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2023/federal-supreme-court-affirms-administrative-assistance-to-india-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2023/federal-supreme-court-affirms-administrative-assistance-to-india-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2023/federal-supreme-court-affirms-administrative-assistance-to-india-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2023/federal-supreme-court-affirms-administrative-assistance-to-india-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2023/federal-supreme-court-affirms-administrative-assistance-to-india-in-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2022/italian-cross-border-commuters-v-swiss-authorities-right-to-be-heard-and-equal-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2022/italian-cross-border-commuters-v-swiss-authorities-right-to-be-heard-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2022/italian-cross-border-commuters-v-swiss-authorities-right-to-be-heard-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2022/italian-cross-border-commuters-v-swiss-authorities-right-to-be-heard-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2022/italian-cross-border-commuters-v-swiss-authorities-right-to-be-heard-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2022/italian-cross-border-commuters-v-swiss-authorities-right-to-be-heard-and-equal-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2021/tax-appeal-timeliness-under-constructive-delivery-fiction-for-undeclared-assets-reassessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2021/tax-appeal-timeliness-under-constructive-delivery-fiction-for-undeclared-assets-reassessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2021/tax-appeal-timeliness-under-constructive-delivery-fiction-for-undeclared-assets-reassessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2021/tax-appeal-timeliness-under-constructive-delivery-fiction-for-undeclared-assets-reassessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2021/tax-appeal-timeliness-under-constructive-delivery-fiction-for-undeclared-assets-reassessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2021/tax-appeal-timeliness-under-constructive-delivery-fiction-for-undeclared-assets-reassessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2020/federal-court-ruling-on-vineyard-zoning-and-rural-land-law-applicability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2020/federal-court-ruling-on-vineyard-zoning-and-rural-land-law-applicability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2020/federal-court-ruling-on-vineyard-zoning-and-rural-land-law-applicability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2020/federal-court-ruling-on-vineyard-zoning-and-rural-land-law-applicability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2020/federal-court-ruling-on-vineyard-zoning-and-rural-land-law-applicability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2020/federal-court-ruling-on-vineyard-zoning-and-rural-land-law-applicability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2019/sem-v-refugee-mother-and-child-deportation-access</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2019/sem-v-refugee-mother-and-child-deportation-access"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2019/sem-v-refugee-mother-and-child-deportation-access"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2019/sem-v-refugee-mother-and-child-deportation-access"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2019/sem-v-refugee-mother-and-child-deportation-access"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2019/sem-v-refugee-mother-and-child-deportation-access"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2018/couple-v-tax-authority-on-safeguard-measures-for-back-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2018/couple-v-tax-authority-on-safeguard-measures-for-back-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2018/couple-v-tax-authority-on-safeguard-measures-for-back-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2018/couple-v-tax-authority-on-safeguard-measures-for-back-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2018/couple-v-tax-authority-on-safeguard-measures-for-back-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2018/couple-v-tax-authority-on-safeguard-measures-for-back-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2017/taxpayer-s-direct-appeal-inadmissible-due-to-lack-of-exhaustive-motivation-in-fta-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2017/taxpayer-s-direct-appeal-inadmissible-due-to-lack-of-exhaustive-motivation-in-fta-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2017/taxpayer-s-direct-appeal-inadmissible-due-to-lack-of-exhaustive-motivation-in-fta-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2017/taxpayer-s-direct-appeal-inadmissible-due-to-lack-of-exhaustive-motivation-in-fta-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2017/taxpayer-s-direct-appeal-inadmissible-due-to-lack-of-exhaustive-motivation-in-fta-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2017/taxpayer-s-direct-appeal-inadmissible-due-to-lack-of-exhaustive-motivation-in-fta-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2016/dutch-nationals-permit-revocation-delay-complaint-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2016/dutch-nationals-permit-revocation-delay-complaint-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2016/dutch-nationals-permit-revocation-delay-complaint-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2016/dutch-nationals-permit-revocation-delay-complaint-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2016/dutch-nationals-permit-revocation-delay-complaint-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2016/dutch-nationals-permit-revocation-delay-complaint-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2014/home-care-provider-classification-as-staff-leasing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2014/home-care-provider-classification-as-staff-leasing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2014/home-care-provider-classification-as-staff-leasing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2014/home-care-provider-classification-as-staff-leasing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2014/home-care-provider-classification-as-staff-leasing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2014/home-care-provider-classification-as-staff-leasing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2013/appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2012/taxation-of-taxi-driver-s-profit-based-on-estimated-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2012/taxation-of-taxi-driver-s-profit-based-on-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2012/taxation-of-taxi-driver-s-profit-based-on-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2012/taxation-of-taxi-driver-s-profit-based-on-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2012/taxation-of-taxi-driver-s-profit-based-on-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2012/taxation-of-taxi-driver-s-profit-based-on-estimated-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2009/tax-appeal-dismissed-for-insufficient-grounds-and-failure-to-pay-advance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2009/tax-appeal-dismissed-for-insufficient-grounds-and-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2009/tax-appeal-dismissed-for-insufficient-grounds-and-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2009/tax-appeal-dismissed-for-insufficient-grounds-and-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2009/tax-appeal-dismissed-for-insufficient-grounds-and-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2009/tax-appeal-dismissed-for-insufficient-grounds-and-failure-to-pay-advance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2008/tax-assessment-of-hidden-profit-distribution-in-corporate-funding-of-shareholder-property-improvement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2008/tax-assessment-of-hidden-profit-distribution-in-corporate-funding-of-shareholder-property-improvement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2008/tax-assessment-of-hidden-profit-distribution-in-corporate-funding-of-shareholder-property-improvement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2008/tax-assessment-of-hidden-profit-distribution-in-corporate-funding-of-shareholder-property-improvement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2008/tax-assessment-of-hidden-profit-distribution-in-corporate-funding-of-shareholder-property-improvement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2008/tax-assessment-of-hidden-profit-distribution-in-corporate-funding-of-shareholder-property-improvement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_543-2007/tunisian-national-residence-permit-revoked-due-to-bogus-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2007/tunisian-national-residence-permit-revoked-due-to-bogus-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_543-2007/tunisian-national-residence-permit-revoked-due-to-bogus-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_543-2007/tunisian-national-residence-permit-revoked-due-to-bogus-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_543-2007/tunisian-national-residence-permit-revoked-due-to-bogus-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_543-2007/tunisian-national-residence-permit-revoked-due-to-bogus-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2025/residence-permit-appeal-inadmissibility-due-to-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2025/residence-permit-appeal-inadmissibility-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2025/residence-permit-appeal-inadmissibility-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2025/residence-permit-appeal-inadmissibility-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2025/residence-permit-appeal-inadmissibility-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2025/residence-permit-appeal-inadmissibility-due-to-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2024/university-doctoral-program-overtime-elimination-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2024/university-doctoral-program-overtime-elimination-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2024/university-doctoral-program-overtime-elimination-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2024/university-doctoral-program-overtime-elimination-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2024/university-doctoral-program-overtime-elimination-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2024/university-doctoral-program-overtime-elimination-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2023/swiss-federal-supreme-court-refuses-appeal-on-tax-information-exchange-with-india</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2023/swiss-federal-supreme-court-refuses-appeal-on-tax-information-exchange-with-india"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2023/swiss-federal-supreme-court-refuses-appeal-on-tax-information-exchange-with-india"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2023/swiss-federal-supreme-court-refuses-appeal-on-tax-information-exchange-with-india"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2023/swiss-federal-supreme-court-refuses-appeal-on-tax-information-exchange-with-india"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2023/swiss-federal-supreme-court-refuses-appeal-on-tax-information-exchange-with-india"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2021/llc-v-cantonal-court-on-residence-permit-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2021/llc-v-cantonal-court-on-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2021/llc-v-cantonal-court-on-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2021/llc-v-cantonal-court-on-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2021/llc-v-cantonal-court-on-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2021/llc-v-cantonal-court-on-residence-permit-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2020/medical-establishment-operating-license-restriction-appeal-declared-moot-despite-flawed-lower-court-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2020/medical-establishment-operating-license-restriction-appeal-declared-moot-despite-flawed-lower-court-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2020/medical-establishment-operating-license-restriction-appeal-declared-moot-despite-flawed-lower-court-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2020/medical-establishment-operating-license-restriction-appeal-declared-moot-despite-flawed-lower-court-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2020/medical-establishment-operating-license-restriction-appeal-declared-moot-despite-flawed-lower-court-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2020/medical-establishment-operating-license-restriction-appeal-declared-moot-despite-flawed-lower-court-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2019/palestinian-national-permit-refusal-and-expulsion-due-to-permit-lapse-and-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2019/palestinian-national-permit-refusal-and-expulsion-due-to-permit-lapse-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2019/palestinian-national-permit-refusal-and-expulsion-due-to-permit-lapse-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2019/palestinian-national-permit-refusal-and-expulsion-due-to-permit-lapse-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2019/palestinian-national-permit-refusal-and-expulsion-due-to-permit-lapse-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2019/palestinian-national-permit-refusal-and-expulsion-due-to-permit-lapse-and-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2018/swiss-entity-v-federal-tax-administration-information-exchange-under-dta-ch-in</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2018/swiss-entity-v-federal-tax-administration-information-exchange-under-dta-ch-in"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2018/swiss-entity-v-federal-tax-administration-information-exchange-under-dta-ch-in"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2018/swiss-entity-v-federal-tax-administration-information-exchange-under-dta-ch-in"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2018/swiss-entity-v-federal-tax-administration-information-exchange-under-dta-ch-in"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2018/swiss-entity-v-federal-tax-administration-information-exchange-under-dta-ch-in"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2017/federal-supreme-court-dismisses-tax-appeal-for-procedural-non-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2017/federal-supreme-court-dismisses-tax-appeal-for-procedural-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2017/federal-supreme-court-dismisses-tax-appeal-for-procedural-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2017/federal-supreme-court-dismisses-tax-appeal-for-procedural-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2017/federal-supreme-court-dismisses-tax-appeal-for-procedural-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2017/federal-supreme-court-dismisses-tax-appeal-for-procedural-non-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2016/federal-court-upholds-revocation-of-long-term-permit-due-to-chronic-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2016/federal-court-upholds-revocation-of-long-term-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2016/federal-court-upholds-revocation-of-long-term-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2016/federal-court-upholds-revocation-of-long-term-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2016/federal-court-upholds-revocation-of-long-term-permit-due-to-chronic-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2016/federal-court-upholds-revocation-of-long-term-permit-due-to-chronic-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-violent-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-violent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-violent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-violent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-violent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-violent-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2013/federal-supreme-court-refuses-review-of-procedural-orders-and-cost-advance-denial-due-to-inadmissible-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2013/federal-supreme-court-refuses-review-of-procedural-orders-and-cost-advance-denial-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2013/federal-supreme-court-refuses-review-of-procedural-orders-and-cost-advance-denial-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2013/federal-supreme-court-refuses-review-of-procedural-orders-and-cost-advance-denial-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2013/federal-supreme-court-refuses-review-of-procedural-orders-and-cost-advance-denial-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2013/federal-supreme-court-refuses-review-of-procedural-orders-and-cost-advance-denial-due-to-inadmissible-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2012/residence-permit-refusal-for-serious-criminal-conviction-under-free-movement-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2012/residence-permit-refusal-for-serious-criminal-conviction-under-free-movement-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2012/residence-permit-refusal-for-serious-criminal-conviction-under-free-movement-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2012/residence-permit-refusal-for-serious-criminal-conviction-under-free-movement-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2012/residence-permit-refusal-for-serious-criminal-conviction-under-free-movement-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2012/residence-permit-refusal-for-serious-criminal-conviction-under-free-movement-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2011/zurich-municipalities-v-cantonal-financial-equalization-act-transitional-provision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2011/zurich-municipalities-v-cantonal-financial-equalization-act-transitional-provision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2011/zurich-municipalities-v-cantonal-financial-equalization-act-transitional-provision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2011/zurich-municipalities-v-cantonal-financial-equalization-act-transitional-provision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2011/zurich-municipalities-v-cantonal-financial-equalization-act-transitional-provision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2011/zurich-municipalities-v-cantonal-financial-equalization-act-transitional-provision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2010/tax-deduction-of-capitalized-right-of-residence-and-usufruct-as-permanent-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2010/tax-deduction-of-capitalized-right-of-residence-and-usufruct-as-permanent-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2010/tax-deduction-of-capitalized-right-of-residence-and-usufruct-as-permanent-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2010/tax-deduction-of-capitalized-right-of-residence-and-usufruct-as-permanent-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2010/tax-deduction-of-capitalized-right-of-residence-and-usufruct-as-permanent-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2010/tax-deduction-of-capitalized-right-of-residence-and-usufruct-as-permanent-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2009/swiss-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-for-violent-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2009/swiss-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-for-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2009/swiss-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-for-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2009/swiss-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-for-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2009/swiss-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-for-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2009/swiss-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-for-violent-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2008/iranian-national-detention-pending-deportation-upheld-despite-return-difficulties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2008/iranian-national-detention-pending-deportation-upheld-despite-return-difficulties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2008/iranian-national-detention-pending-deportation-upheld-despite-return-difficulties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2008/iranian-national-detention-pending-deportation-upheld-despite-return-difficulties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2008/iranian-national-detention-pending-deportation-upheld-despite-return-difficulties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2008/iranian-national-detention-pending-deportation-upheld-despite-return-difficulties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_542-2007/swiss-federal-court-upholds-partial-broadcast-decision-regarding-drug-therapy-center-reports</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2007/swiss-federal-court-upholds-partial-broadcast-decision-regarding-drug-therapy-center-reports"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_542-2007/swiss-federal-court-upholds-partial-broadcast-decision-regarding-drug-therapy-center-reports"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_542-2007/swiss-federal-court-upholds-partial-broadcast-decision-regarding-drug-therapy-center-reports"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_542-2007/swiss-federal-court-upholds-partial-broadcast-decision-regarding-drug-therapy-center-reports"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_542-2007/swiss-federal-court-upholds-partial-broadcast-decision-regarding-drug-therapy-center-reports"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2024/turkish-national-v-switzerland-integration-and-absence-voiding-residence-permit-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2024/turkish-national-v-switzerland-integration-and-absence-voiding-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2024/turkish-national-v-switzerland-integration-and-absence-voiding-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2024/turkish-national-v-switzerland-integration-and-absence-voiding-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2024/turkish-national-v-switzerland-integration-and-absence-voiding-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2024/turkish-national-v-switzerland-integration-and-absence-voiding-residence-permit-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2023/veterinary-clinic-v-municipality-liability-for-stray-animal-emergency-treatment-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2023/veterinary-clinic-v-municipality-liability-for-stray-animal-emergency-treatment-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2023/veterinary-clinic-v-municipality-liability-for-stray-animal-emergency-treatment-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2023/veterinary-clinic-v-municipality-liability-for-stray-animal-emergency-treatment-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2023/veterinary-clinic-v-municipality-liability-for-stray-animal-emergency-treatment-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2023/veterinary-clinic-v-municipality-liability-for-stray-animal-emergency-treatment-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2022/state-liability-claim-dismissed-for-non-payment-of-advance-on-costs-after-legal-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2022/state-liability-claim-dismissed-for-non-payment-of-advance-on-costs-after-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2022/state-liability-claim-dismissed-for-non-payment-of-advance-on-costs-after-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2022/state-liability-claim-dismissed-for-non-payment-of-advance-on-costs-after-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2022/state-liability-claim-dismissed-for-non-payment-of-advance-on-costs-after-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2022/state-liability-claim-dismissed-for-non-payment-of-advance-on-costs-after-legal-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2021/applicant-v-state-secretariat-for-migration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2021/applicant-v-state-secretariat-for-migration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2021/applicant-v-state-secretariat-for-migration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2021/applicant-v-state-secretariat-for-migration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2021/applicant-v-state-secretariat-for-migration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2021/applicant-v-state-secretariat-for-migration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2020/federal-supreme-court-dismisses-appeal-on-formal-grounds-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2020/federal-supreme-court-dismisses-appeal-on-formal-grounds-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2020/federal-supreme-court-dismisses-appeal-on-formal-grounds-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2020/federal-supreme-court-dismisses-appeal-on-formal-grounds-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2020/federal-supreme-court-dismisses-appeal-on-formal-grounds-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2020/federal-supreme-court-dismisses-appeal-on-formal-grounds-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-drug-offenses-despite-parental-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-drug-offenses-despite-parental-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-drug-offenses-despite-parental-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-drug-offenses-despite-parental-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-drug-offenses-despite-parental-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-drug-offenses-despite-parental-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2018/italian-citizen-v-federal-administrative-court-inadmissibility-due-to-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2018/italian-citizen-v-federal-administrative-court-inadmissibility-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2018/italian-citizen-v-federal-administrative-court-inadmissibility-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2018/italian-citizen-v-federal-administrative-court-inadmissibility-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2018/italian-citizen-v-federal-administrative-court-inadmissibility-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2018/italian-citizen-v-federal-administrative-court-inadmissibility-due-to-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2017/case-concerning-legality-of-entry-restriction-due-to-failed-departure-after-asylum-rejection-and-non-cooperation-on-identity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2017/case-concerning-legality-of-entry-restriction-due-to-failed-departure-after-asylum-rejection-and-non-cooperation-on-identity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2017/case-concerning-legality-of-entry-restriction-due-to-failed-departure-after-asylum-rejection-and-non-cooperation-on-identity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2017/case-concerning-legality-of-entry-restriction-due-to-failed-departure-after-asylum-rejection-and-non-cooperation-on-identity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2017/case-concerning-legality-of-entry-restriction-due-to-failed-departure-after-asylum-rejection-and-non-cooperation-on-identity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2017/case-concerning-legality-of-entry-restriction-due-to-failed-departure-after-asylum-rejection-and-non-cooperation-on-identity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2016/foreign-national-detention-for-securing-deportation-following-asylum-application-filed-near-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2016/foreign-national-detention-for-securing-deportation-following-asylum-application-filed-near-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2016/foreign-national-detention-for-securing-deportation-following-asylum-application-filed-near-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2016/foreign-national-detention-for-securing-deportation-following-asylum-application-filed-near-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2016/foreign-national-detention-for-securing-deportation-following-asylum-application-filed-near-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2016/foreign-national-detention-for-securing-deportation-following-asylum-application-filed-near-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2014/divorcee-s-failed-challenge-to-non-renewal-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2014/divorcee-s-failed-challenge-to-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2014/divorcee-s-failed-challenge-to-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2014/divorcee-s-failed-challenge-to-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2014/divorcee-s-failed-challenge-to-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2014/divorcee-s-failed-challenge-to-non-renewal-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2013/withdrawal-of-appeal-regarding-international-tax-information-exchange-usa-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2013/withdrawal-of-appeal-regarding-international-tax-information-exchange-usa-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2013/withdrawal-of-appeal-regarding-international-tax-information-exchange-usa-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2013/withdrawal-of-appeal-regarding-international-tax-information-exchange-usa-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2013/withdrawal-of-appeal-regarding-international-tax-information-exchange-usa-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2013/withdrawal-of-appeal-regarding-international-tax-information-exchange-usa-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2012/tunisian-national-denied-residence-and-work-permits-despite-long-stay-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2012/tunisian-national-denied-residence-and-work-permits-despite-long-stay-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2012/tunisian-national-denied-residence-and-work-permits-despite-long-stay-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2012/tunisian-national-denied-residence-and-work-permits-despite-long-stay-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2012/tunisian-national-denied-residence-and-work-permits-despite-long-stay-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2012/tunisian-national-denied-residence-and-work-permits-despite-long-stay-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2011/albanian-national-v-federal-administrative-court-residence-permit-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2011/albanian-national-v-federal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2011/albanian-national-v-federal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2011/albanian-national-v-federal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2011/albanian-national-v-federal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2011/albanian-national-v-federal-administrative-court-residence-permit-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2010/swiss-national-bank-v-federal-tax-administration-vat-on-foreign-gold-storage-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2010/swiss-national-bank-v-federal-tax-administration-vat-on-foreign-gold-storage-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2010/swiss-national-bank-v-federal-tax-administration-vat-on-foreign-gold-storage-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2010/swiss-national-bank-v-federal-tax-administration-vat-on-foreign-gold-storage-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2010/swiss-national-bank-v-federal-tax-administration-vat-on-foreign-gold-storage-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2010/swiss-national-bank-v-federal-tax-administration-vat-on-foreign-gold-storage-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2009/revocation-of-settlement-permit-for-drug-trafficker-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2009/revocation-of-settlement-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2009/revocation-of-settlement-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2009/revocation-of-settlement-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2009/revocation-of-settlement-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2009/revocation-of-settlement-permit-for-drug-trafficker-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2008/building-owner-vs-city-of-baden-equalization-levy-for-unbuilt-parking-spaces</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2008/building-owner-vs-city-of-baden-equalization-levy-for-unbuilt-parking-spaces"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2008/building-owner-vs-city-of-baden-equalization-levy-for-unbuilt-parking-spaces"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2008/building-owner-vs-city-of-baden-equalization-levy-for-unbuilt-parking-spaces"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2008/building-owner-vs-city-of-baden-equalization-levy-for-unbuilt-parking-spaces"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2008/building-owner-vs-city-of-baden-equalization-levy-for-unbuilt-parking-spaces"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_541-2007/niger-national-detention-pending-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2007/niger-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_541-2007/niger-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_541-2007/niger-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_541-2007/niger-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_541-2007/niger-national-detention-pending-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2024/animal-rights-association-v-canton-of-geneva-deer-culling-suspension-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2024/animal-rights-association-v-canton-of-geneva-deer-culling-suspension-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2024/animal-rights-association-v-canton-of-geneva-deer-culling-suspension-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2024/animal-rights-association-v-canton-of-geneva-deer-culling-suspension-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2024/animal-rights-association-v-canton-of-geneva-deer-culling-suspension-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2024/animal-rights-association-v-canton-of-geneva-deer-culling-suspension-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2023/switzerland-v-india-tax-information-request-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2023/switzerland-v-india-tax-information-request-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2023/switzerland-v-india-tax-information-request-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2023/switzerland-v-india-tax-information-request-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2023/switzerland-v-india-tax-information-request-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2023/switzerland-v-india-tax-information-request-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2022/applicants-v-swiss-federal-tax-administration-information-exchange</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2022/applicants-v-swiss-federal-tax-administration-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2022/applicants-v-swiss-federal-tax-administration-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2022/applicants-v-swiss-federal-tax-administration-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2022/applicants-v-swiss-federal-tax-administration-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2022/applicants-v-swiss-federal-tax-administration-information-exchange"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2021/india-v-swiss-authorities-exchange-of-tax-information-regarding-closed-accounts-and-trust-structures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2021/india-v-swiss-authorities-exchange-of-tax-information-regarding-closed-accounts-and-trust-structures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2021/india-v-swiss-authorities-exchange-of-tax-information-regarding-closed-accounts-and-trust-structures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2021/india-v-swiss-authorities-exchange-of-tax-information-regarding-closed-accounts-and-trust-structures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2021/india-v-swiss-authorities-exchange-of-tax-information-regarding-closed-accounts-and-trust-structures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2021/india-v-swiss-authorities-exchange-of-tax-information-regarding-closed-accounts-and-trust-structures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2020/appeal-against-interlocutory-decision-on-cost-advance-and-legal-aid-in-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2020/appeal-against-interlocutory-decision-on-cost-advance-and-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2020/appeal-against-interlocutory-decision-on-cost-advance-and-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2020/appeal-against-interlocutory-decision-on-cost-advance-and-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2020/appeal-against-interlocutory-decision-on-cost-advance-and-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2020/appeal-against-interlocutory-decision-on-cost-advance-and-legal-aid-in-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2019/switzerland-us-tax-information-exchange-specialty-principle-and-redaction-of-third-party-identities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2019/switzerland-us-tax-information-exchange-specialty-principle-and-redaction-of-third-party-identities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2019/switzerland-us-tax-information-exchange-specialty-principle-and-redaction-of-third-party-identities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2019/switzerland-us-tax-information-exchange-specialty-principle-and-redaction-of-third-party-identities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2019/switzerland-us-tax-information-exchange-specialty-principle-and-redaction-of-third-party-identities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2019/switzerland-us-tax-information-exchange-specialty-principle-and-redaction-of-third-party-identities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2018/taxpayer-challenge-to-real-estate-gains-tax-deferral-denial-dismissed-for-insufficient-appeal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2018/taxpayer-challenge-to-real-estate-gains-tax-deferral-denial-dismissed-for-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2018/taxpayer-challenge-to-real-estate-gains-tax-deferral-denial-dismissed-for-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2018/taxpayer-challenge-to-real-estate-gains-tax-deferral-denial-dismissed-for-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2018/taxpayer-challenge-to-real-estate-gains-tax-deferral-denial-dismissed-for-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2018/taxpayer-challenge-to-real-estate-gains-tax-deferral-denial-dismissed-for-insufficient-appeal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2017/taxpayer-challenge-to-cantonal-real-estate-capital-gains-tax-valuation-methodology</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2017/taxpayer-challenge-to-cantonal-real-estate-capital-gains-tax-valuation-methodology"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2017/taxpayer-challenge-to-cantonal-real-estate-capital-gains-tax-valuation-methodology"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2017/taxpayer-challenge-to-cantonal-real-estate-capital-gains-tax-valuation-methodology"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2017/taxpayer-challenge-to-cantonal-real-estate-capital-gains-tax-valuation-methodology"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2017/taxpayer-challenge-to-cantonal-real-estate-capital-gains-tax-valuation-methodology"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2016/appeal-withdrawal-concerning-settlement-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2016/appeal-withdrawal-concerning-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2016/appeal-withdrawal-concerning-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2016/appeal-withdrawal-concerning-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2016/appeal-withdrawal-concerning-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2016/appeal-withdrawal-concerning-settlement-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2015/taxpayer-v-federal-tax-administration-deductibility-of-vehicle-costs-and-election-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2015/taxpayer-v-federal-tax-administration-deductibility-of-vehicle-costs-and-election-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2015/taxpayer-v-federal-tax-administration-deductibility-of-vehicle-costs-and-election-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2015/taxpayer-v-federal-tax-administration-deductibility-of-vehicle-costs-and-election-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2015/taxpayer-v-federal-tax-administration-deductibility-of-vehicle-costs-and-election-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2015/taxpayer-v-federal-tax-administration-deductibility-of-vehicle-costs-and-election-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2014/revocation-of-settlement-permit-and-expulsion-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2014/revocation-of-settlement-permit-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2014/revocation-of-settlement-permit-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2014/revocation-of-settlement-permit-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2014/revocation-of-settlement-permit-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2014/revocation-of-settlement-permit-and-expulsion-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2013/refusal-of-residence-permit-after-revocation-of-naturalization-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2013/refusal-of-residence-permit-after-revocation-of-naturalization-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2013/refusal-of-residence-permit-after-revocation-of-naturalization-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2013/refusal-of-residence-permit-after-revocation-of-naturalization-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2013/refusal-of-residence-permit-after-revocation-of-naturalization-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2013/refusal-of-residence-permit-after-revocation-of-naturalization-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2012/asylum-seeker-detention-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2012/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2012/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2012/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2012/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2012/asylum-seeker-detention-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2011/settlement-permit-revocation-due-to-relocation-of-center-of-vital-interests-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2011/settlement-permit-revocation-due-to-relocation-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2011/settlement-permit-revocation-due-to-relocation-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2011/settlement-permit-revocation-due-to-relocation-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2011/settlement-permit-revocation-due-to-relocation-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2011/settlement-permit-revocation-due-to-relocation-of-center-of-vital-interests-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2010/macedonian-national-s-settlement-permit-revoked-for-fraudulent-marriage-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2010/macedonian-national-s-settlement-permit-revoked-for-fraudulent-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2010/macedonian-national-s-settlement-permit-revoked-for-fraudulent-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2010/macedonian-national-s-settlement-permit-revoked-for-fraudulent-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2010/macedonian-national-s-settlement-permit-revoked-for-fraudulent-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2010/macedonian-national-s-settlement-permit-revoked-for-fraudulent-marriage-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2009/ukrainian-national-v-swiss-extradition-authorities-on-residence-permit-extension-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2009/ukrainian-national-v-swiss-extradition-authorities-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2009/ukrainian-national-v-swiss-extradition-authorities-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2009/ukrainian-national-v-swiss-extradition-authorities-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2009/ukrainian-national-v-swiss-extradition-authorities-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2009/ukrainian-national-v-swiss-extradition-authorities-on-residence-permit-extension-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2008/asylum-seeker-detention-upheld-due-to-refusal-to-return</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2008/asylum-seeker-detention-upheld-due-to-refusal-to-return"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2008/asylum-seeker-detention-upheld-due-to-refusal-to-return"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2008/asylum-seeker-detention-upheld-due-to-refusal-to-return"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2008/asylum-seeker-detention-upheld-due-to-refusal-to-return"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2008/asylum-seeker-detention-upheld-due-to-refusal-to-return"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_540-2007/stock-corporation-v-federal-administrative-court-untimely-vat-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2007/stock-corporation-v-federal-administrative-court-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_540-2007/stock-corporation-v-federal-administrative-court-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_540-2007/stock-corporation-v-federal-administrative-court-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_540-2007/stock-corporation-v-federal-administrative-court-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_540-2007/stock-corporation-v-federal-administrative-court-untimely-vat-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2024/company-denied-covid-19-subsidy-over-permit-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2024/company-denied-covid-19-subsidy-over-permit-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2024/company-denied-covid-19-subsidy-over-permit-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2024/company-denied-covid-19-subsidy-over-permit-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2024/company-denied-covid-19-subsidy-over-permit-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2024/company-denied-covid-19-subsidy-over-permit-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2023/student-appeal-regarding-failed-medical-examination-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2023/student-appeal-regarding-failed-medical-examination-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2023/student-appeal-regarding-failed-medical-examination-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2023/student-appeal-regarding-failed-medical-examination-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2023/student-appeal-regarding-failed-medical-examination-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2023/student-appeal-regarding-failed-medical-examination-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2022/swiss-federal-supreme-court-remands-residence-permit-case-due-to-inadequate-health-assessment-for-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2022/swiss-federal-supreme-court-remands-residence-permit-case-due-to-inadequate-health-assessment-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2022/swiss-federal-supreme-court-remands-residence-permit-case-due-to-inadequate-health-assessment-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2022/swiss-federal-supreme-court-remands-residence-permit-case-due-to-inadequate-health-assessment-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2022/swiss-federal-supreme-court-remands-residence-permit-case-due-to-inadequate-health-assessment-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2022/swiss-federal-supreme-court-remands-residence-permit-case-due-to-inadequate-health-assessment-for-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2021/italian-national-v-switzerland-revocation-of-residency-and-removal-order-based-on-cessation-of-self-employment-and-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2021/italian-national-v-switzerland-revocation-of-residency-and-removal-order-based-on-cessation-of-self-employment-and-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2021/italian-national-v-switzerland-revocation-of-residency-and-removal-order-based-on-cessation-of-self-employment-and-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2021/italian-national-v-switzerland-revocation-of-residency-and-removal-order-based-on-cessation-of-self-employment-and-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2021/italian-national-v-switzerland-revocation-of-residency-and-removal-order-based-on-cessation-of-self-employment-and-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2021/italian-national-v-switzerland-revocation-of-residency-and-removal-order-based-on-cessation-of-self-employment-and-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2020/tax-appeal-inadmissible-due-to-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2020/tax-appeal-inadmissible-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2020/tax-appeal-inadmissible-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2020/tax-appeal-inadmissible-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2020/tax-appeal-inadmissible-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2020/tax-appeal-inadmissible-due-to-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2019/turkish-national-v-residence-permit-revocation-family-reunification-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2019/turkish-national-v-residence-permit-revocation-family-reunification-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2019/turkish-national-v-residence-permit-revocation-family-reunification-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2019/turkish-national-v-residence-permit-revocation-family-reunification-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2019/turkish-national-v-residence-permit-revocation-family-reunification-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2019/turkish-national-v-residence-permit-revocation-family-reunification-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2018/applicant-v-bern-cantonal-authorities-firearms-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2018/applicant-v-bern-cantonal-authorities-firearms-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2018/applicant-v-bern-cantonal-authorities-firearms-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2018/applicant-v-bern-cantonal-authorities-firearms-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2018/applicant-v-bern-cantonal-authorities-firearms-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2018/applicant-v-bern-cantonal-authorities-firearms-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2017/appeal-dismissed-admissibility-of-tax-administrative-assistance-to-india-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2017/appeal-dismissed-admissibility-of-tax-administrative-assistance-to-india-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2017/appeal-dismissed-admissibility-of-tax-administrative-assistance-to-india-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2017/appeal-dismissed-admissibility-of-tax-administrative-assistance-to-india-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2017/appeal-dismissed-admissibility-of-tax-administrative-assistance-to-india-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2017/appeal-dismissed-admissibility-of-tax-administrative-assistance-to-india-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2016/heir-community-v-defect-remediation-dismissal-for-unpaid-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2016/heir-community-v-defect-remediation-dismissal-for-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2016/heir-community-v-defect-remediation-dismissal-for-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2016/heir-community-v-defect-remediation-dismissal-for-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2016/heir-community-v-defect-remediation-dismissal-for-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2016/heir-community-v-defect-remediation-dismissal-for-unpaid-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2015/restriction-of-movement-for-non-cooperating-deportee-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2015/restriction-of-movement-for-non-cooperating-deportee-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2015/restriction-of-movement-for-non-cooperating-deportee-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2015/restriction-of-movement-for-non-cooperating-deportee-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2015/restriction-of-movement-for-non-cooperating-deportee-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2015/restriction-of-movement-for-non-cooperating-deportee-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2014/federal-tax-administration-v-appeal-on-mutual-administrative-assistance-in-tax-matters-and-service-of-final-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2014/federal-tax-administration-v-appeal-on-mutual-administrative-assistance-in-tax-matters-and-service-of-final-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2014/federal-tax-administration-v-appeal-on-mutual-administrative-assistance-in-tax-matters-and-service-of-final-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2014/federal-tax-administration-v-appeal-on-mutual-administrative-assistance-in-tax-matters-and-service-of-final-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2014/federal-tax-administration-v-appeal-on-mutual-administrative-assistance-in-tax-matters-and-service-of-final-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2014/federal-tax-administration-v-appeal-on-mutual-administrative-assistance-in-tax-matters-and-service-of-final-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2013/swiss-company-real-estate-acquisition-permit-denial-due-to-failure-to-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2013/swiss-company-real-estate-acquisition-permit-denial-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2013/swiss-company-real-estate-acquisition-permit-denial-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2013/swiss-company-real-estate-acquisition-permit-denial-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2013/swiss-company-real-estate-acquisition-permit-denial-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2013/swiss-company-real-estate-acquisition-permit-denial-due-to-failure-to-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2012/revocation-of-permanent-residence-permit-due-to-repeated-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2012/revocation-of-permanent-residence-permit-due-to-repeated-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2012/revocation-of-permanent-residence-permit-due-to-repeated-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2012/revocation-of-permanent-residence-permit-due-to-repeated-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2012/revocation-of-permanent-residence-permit-due-to-repeated-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2012/revocation-of-permanent-residence-permit-due-to-repeated-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2011/mother-s-residence-permit-granted-despite-suspicion-of-abuse-in-family-reunification-with-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2011/mother-s-residence-permit-granted-despite-suspicion-of-abuse-in-family-reunification-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2011/mother-s-residence-permit-granted-despite-suspicion-of-abuse-in-family-reunification-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2011/mother-s-residence-permit-granted-despite-suspicion-of-abuse-in-family-reunification-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2011/mother-s-residence-permit-granted-despite-suspicion-of-abuse-in-family-reunification-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2011/mother-s-residence-permit-granted-despite-suspicion-of-abuse-in-family-reunification-with-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2010/family-reunification-applicant-withdraws-appeal-after-favorable-entry-permit-granted-due-to-new-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2010/family-reunification-applicant-withdraws-appeal-after-favorable-entry-permit-granted-due-to-new-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2010/family-reunification-applicant-withdraws-appeal-after-favorable-entry-permit-granted-due-to-new-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2010/family-reunification-applicant-withdraws-appeal-after-favorable-entry-permit-granted-due-to-new-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2010/family-reunification-applicant-withdraws-appeal-after-favorable-entry-permit-granted-due-to-new-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2010/family-reunification-applicant-withdraws-appeal-after-favorable-entry-permit-granted-due-to-new-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2009/brazilian-national-s-residence-permit-appeal-after-reaching-majority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2009/brazilian-national-s-residence-permit-appeal-after-reaching-majority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2009/brazilian-national-s-residence-permit-appeal-after-reaching-majority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2009/brazilian-national-s-residence-permit-appeal-after-reaching-majority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2009/brazilian-national-s-residence-permit-appeal-after-reaching-majority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2009/brazilian-national-s-residence-permit-appeal-after-reaching-majority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2008/notary-public-v-commission-withdrawal-of-certificate-of-aptitude</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2008/notary-public-v-commission-withdrawal-of-certificate-of-aptitude"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2008/notary-public-v-commission-withdrawal-of-certificate-of-aptitude"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2008/notary-public-v-commission-withdrawal-of-certificate-of-aptitude"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2008/notary-public-v-commission-withdrawal-of-certificate-of-aptitude"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2008/notary-public-v-commission-withdrawal-of-certificate-of-aptitude"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_54-2007/federal-court-upholds-residency-denial-after-irreparable-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2007/federal-court-upholds-residency-denial-after-irreparable-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_54-2007/federal-court-upholds-residency-denial-after-irreparable-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_54-2007/federal-court-upholds-residency-denial-after-irreparable-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_54-2007/federal-court-upholds-residency-denial-after-irreparable-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_54-2007/federal-court-upholds-residency-denial-after-irreparable-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2025/refugee-family-reunification-inadmissibility-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2025/refugee-family-reunification-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2025/refugee-family-reunification-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2025/refugee-family-reunification-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2025/refugee-family-reunification-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2025/refugee-family-reunification-inadmissibility-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2024/candidate-v-geneva-bar-examination-board</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2024/candidate-v-geneva-bar-examination-board"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2024/candidate-v-geneva-bar-examination-board"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2024/candidate-v-geneva-bar-examination-board"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2024/candidate-v-geneva-bar-examination-board"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2024/candidate-v-geneva-bar-examination-board"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2023/hydropower-company-water-fee-reduction-claim-for-modernization-losses-post-waiver-2008-2011</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2023/hydropower-company-water-fee-reduction-claim-for-modernization-losses-post-waiver-2008-2011"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2023/hydropower-company-water-fee-reduction-claim-for-modernization-losses-post-waiver-2008-2011"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2023/hydropower-company-water-fee-reduction-claim-for-modernization-losses-post-waiver-2008-2011"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2023/hydropower-company-water-fee-reduction-claim-for-modernization-losses-post-waiver-2008-2011"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2023/hydropower-company-water-fee-reduction-claim-for-modernization-losses-post-waiver-2008-2011"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2022/settlement-permit-lapse-appeal-inadmissible-due-to-deficient-filings-and-lack-of-proper-representation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2022/settlement-permit-lapse-appeal-inadmissible-due-to-deficient-filings-and-lack-of-proper-representation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2022/settlement-permit-lapse-appeal-inadmissible-due-to-deficient-filings-and-lack-of-proper-representation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2022/settlement-permit-lapse-appeal-inadmissible-due-to-deficient-filings-and-lack-of-proper-representation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2022/settlement-permit-lapse-appeal-inadmissible-due-to-deficient-filings-and-lack-of-proper-representation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2022/settlement-permit-lapse-appeal-inadmissible-due-to-deficient-filings-and-lack-of-proper-representation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2021/congolese-citizen-v-swiss-cantonal-court-procedural-stay-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2021/congolese-citizen-v-swiss-cantonal-court-procedural-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2021/congolese-citizen-v-swiss-cantonal-court-procedural-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2021/congolese-citizen-v-swiss-cantonal-court-procedural-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2021/congolese-citizen-v-swiss-cantonal-court-procedural-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2021/congolese-citizen-v-swiss-cantonal-court-procedural-stay-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2020/physician-sanctions-upheld-for-sexual-misconduct-against-patients</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2020/physician-sanctions-upheld-for-sexual-misconduct-against-patients"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2020/physician-sanctions-upheld-for-sexual-misconduct-against-patients"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2020/physician-sanctions-upheld-for-sexual-misconduct-against-patients"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2020/physician-sanctions-upheld-for-sexual-misconduct-against-patients"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2020/physician-sanctions-upheld-for-sexual-misconduct-against-patients"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2018/sri-lankan-national-denied-provisional-residence-and-legal-aid-upon-return-to-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2018/sri-lankan-national-denied-provisional-residence-and-legal-aid-upon-return-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2018/sri-lankan-national-denied-provisional-residence-and-legal-aid-upon-return-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2018/sri-lankan-national-denied-provisional-residence-and-legal-aid-upon-return-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2018/sri-lankan-national-denied-provisional-residence-and-legal-aid-upon-return-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2018/sri-lankan-national-denied-provisional-residence-and-legal-aid-upon-return-to-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2017/zurich-v-zug-tax-domicile-dispute-and-forfeiture-of-challenge-to-zug-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2017/zurich-v-zug-tax-domicile-dispute-and-forfeiture-of-challenge-to-zug-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2017/zurich-v-zug-tax-domicile-dispute-and-forfeiture-of-challenge-to-zug-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2017/zurich-v-zug-tax-domicile-dispute-and-forfeiture-of-challenge-to-zug-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2017/zurich-v-zug-tax-domicile-dispute-and-forfeiture-of-challenge-to-zug-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2017/zurich-v-zug-tax-domicile-dispute-and-forfeiture-of-challenge-to-zug-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2016/revocation-of-settlement-permit-due-to-serious-criminal-convictions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2016/revocation-of-settlement-permit-due-to-serious-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2016/revocation-of-settlement-permit-due-to-serious-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2016/revocation-of-settlement-permit-due-to-serious-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2016/revocation-of-settlement-permit-due-to-serious-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2016/revocation-of-settlement-permit-due-to-serious-criminal-convictions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2015/deportation-detention-of-violent-offender-post-sentence-upheld-despite-procedural-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2015/deportation-detention-of-violent-offender-post-sentence-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2015/deportation-detention-of-violent-offender-post-sentence-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2015/deportation-detention-of-violent-offender-post-sentence-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2015/deportation-detention-of-violent-offender-post-sentence-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2015/deportation-detention-of-violent-offender-post-sentence-upheld-despite-procedural-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2014/swiss-federal-supreme-court-upholds-denial-of-rural-property-purchase-to-non-self-cultivator-over-qualified-bidder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2014/swiss-federal-supreme-court-upholds-denial-of-rural-property-purchase-to-non-self-cultivator-over-qualified-bidder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2014/swiss-federal-supreme-court-upholds-denial-of-rural-property-purchase-to-non-self-cultivator-over-qualified-bidder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2014/swiss-federal-supreme-court-upholds-denial-of-rural-property-purchase-to-non-self-cultivator-over-qualified-bidder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2014/swiss-federal-supreme-court-upholds-denial-of-rural-property-purchase-to-non-self-cultivator-over-qualified-bidder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2014/swiss-federal-supreme-court-upholds-denial-of-rural-property-purchase-to-non-self-cultivator-over-qualified-bidder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2012/withdrawal-of-appeal-against-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2012/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2012/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2012/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2012/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2012/withdrawal-of-appeal-against-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2011/turkish-national-s-residence-permit-extension-refusal-upheld-insufficient-legal-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2011/turkish-national-s-residence-permit-extension-refusal-upheld-insufficient-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2011/turkish-national-s-residence-permit-extension-refusal-upheld-insufficient-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2011/turkish-national-s-residence-permit-extension-refusal-upheld-insufficient-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2011/turkish-national-s-residence-permit-extension-refusal-upheld-insufficient-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2011/turkish-national-s-residence-permit-extension-refusal-upheld-insufficient-legal-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2010/taxpayer-gain-deferral-for-sale-of-village-residence-reinvestment-in-agricultural-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2010/taxpayer-gain-deferral-for-sale-of-village-residence-reinvestment-in-agricultural-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2010/taxpayer-gain-deferral-for-sale-of-village-residence-reinvestment-in-agricultural-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2010/taxpayer-gain-deferral-for-sale-of-village-residence-reinvestment-in-agricultural-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2010/taxpayer-gain-deferral-for-sale-of-village-residence-reinvestment-in-agricultural-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2010/taxpayer-gain-deferral-for-sale-of-village-residence-reinvestment-in-agricultural-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2009/tunisian-national-s-residence-permit-extension-refused-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2009/tunisian-national-s-residence-permit-extension-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2009/tunisian-national-s-residence-permit-extension-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2009/tunisian-national-s-residence-permit-extension-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2009/tunisian-national-s-residence-permit-extension-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2009/tunisian-national-s-residence-permit-extension-refused-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2008/federal-supreme-court-upholds-deportation-detention-based-on-evident-risk-of-absconding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2008/federal-supreme-court-upholds-deportation-detention-based-on-evident-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2008/federal-supreme-court-upholds-deportation-detention-based-on-evident-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2008/federal-supreme-court-upholds-deportation-detention-based-on-evident-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2008/federal-supreme-court-upholds-deportation-detention-based-on-evident-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2008/federal-supreme-court-upholds-deportation-detention-based-on-evident-risk-of-absconding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_539-2007/federal-supreme-court-declines-appeal-on-extended-detention-pending-deportation-due-to-formal-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2007/federal-supreme-court-declines-appeal-on-extended-detention-pending-deportation-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_539-2007/federal-supreme-court-declines-appeal-on-extended-detention-pending-deportation-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_539-2007/federal-supreme-court-declines-appeal-on-extended-detention-pending-deportation-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_539-2007/federal-supreme-court-declines-appeal-on-extended-detention-pending-deportation-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_539-2007/federal-supreme-court-declines-appeal-on-extended-detention-pending-deportation-due-to-formal-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2024/serbian-national-v-switzerland-residence-permit-renewal-based-on-marital-cohabitation-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2024/serbian-national-v-switzerland-residence-permit-renewal-based-on-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2024/serbian-national-v-switzerland-residence-permit-renewal-based-on-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2024/serbian-national-v-switzerland-residence-permit-renewal-based-on-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2024/serbian-national-v-switzerland-residence-permit-renewal-based-on-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2024/serbian-national-v-switzerland-residence-permit-renewal-based-on-marital-cohabitation-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2023/german-national-v-switzerland-re-loss-of-cross-border-worker-status-and-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2023/german-national-v-switzerland-re-loss-of-cross-border-worker-status-and-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2023/german-national-v-switzerland-re-loss-of-cross-border-worker-status-and-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2023/german-national-v-switzerland-re-loss-of-cross-border-worker-status-and-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2023/german-national-v-switzerland-re-loss-of-cross-border-worker-status-and-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2023/german-national-v-switzerland-re-loss-of-cross-border-worker-status-and-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2022/federal-supreme-court-upholds-seizure-and-destruction-of-unlicensed-medication-due-to-unpaid-fee-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2022/federal-supreme-court-upholds-seizure-and-destruction-of-unlicensed-medication-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2022/federal-supreme-court-upholds-seizure-and-destruction-of-unlicensed-medication-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2022/federal-supreme-court-upholds-seizure-and-destruction-of-unlicensed-medication-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2022/federal-supreme-court-upholds-seizure-and-destruction-of-unlicensed-medication-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2022/federal-supreme-court-upholds-seizure-and-destruction-of-unlicensed-medication-due-to-unpaid-fee-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2021/kosovan-national-expulsion-upheld-despite-son-s-swiss-birth-due-to-fraudulent-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2021/kosovan-national-expulsion-upheld-despite-son-s-swiss-birth-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2021/kosovan-national-expulsion-upheld-despite-son-s-swiss-birth-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2021/kosovan-national-expulsion-upheld-despite-son-s-swiss-birth-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2021/kosovan-national-expulsion-upheld-despite-son-s-swiss-birth-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2021/kosovan-national-expulsion-upheld-despite-son-s-swiss-birth-due-to-fraudulent-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2020/geneva-bar-traineeship-credit-denial-for-unauthorized-prior-clerkship-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2020/geneva-bar-traineeship-credit-denial-for-unauthorized-prior-clerkship-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2020/geneva-bar-traineeship-credit-denial-for-unauthorized-prior-clerkship-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2020/geneva-bar-traineeship-credit-denial-for-unauthorized-prior-clerkship-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2020/geneva-bar-traineeship-credit-denial-for-unauthorized-prior-clerkship-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2020/geneva-bar-traineeship-credit-denial-for-unauthorized-prior-clerkship-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2019/switzerland-v-us-tax-information-disclosure-and-personal-use-limitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2019/switzerland-v-us-tax-information-disclosure-and-personal-use-limitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2019/switzerland-v-us-tax-information-disclosure-and-personal-use-limitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2019/switzerland-v-us-tax-information-disclosure-and-personal-use-limitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2019/switzerland-v-us-tax-information-disclosure-and-personal-use-limitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2019/switzerland-v-us-tax-information-disclosure-and-personal-use-limitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2018/foreign-national-s-residence-permit-non-renewal-and-parental-rights-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2018/foreign-national-s-residence-permit-non-renewal-and-parental-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2018/foreign-national-s-residence-permit-non-renewal-and-parental-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2018/foreign-national-s-residence-permit-non-renewal-and-parental-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2018/foreign-national-s-residence-permit-non-renewal-and-parental-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2018/foreign-national-s-residence-permit-non-renewal-and-parental-rights-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2017/revocation-of-residence-permit-due-to-sham-marriage-established-by-marital-violence-allegation-and-circumstantial-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2017/revocation-of-residence-permit-due-to-sham-marriage-established-by-marital-violence-allegation-and-circumstantial-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2017/revocation-of-residence-permit-due-to-sham-marriage-established-by-marital-violence-allegation-and-circumstantial-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2017/revocation-of-residence-permit-due-to-sham-marriage-established-by-marital-violence-allegation-and-circumstantial-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2017/revocation-of-residence-permit-due-to-sham-marriage-established-by-marital-violence-allegation-and-circumstantial-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2017/revocation-of-residence-permit-due-to-sham-marriage-established-by-marital-violence-allegation-and-circumstantial-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2016/swiss-federal-court-upholds-denial-of-anticipatory-tax-refund-for-non-spontaneous-dividend-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2016/swiss-federal-court-upholds-denial-of-anticipatory-tax-refund-for-non-spontaneous-dividend-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2016/swiss-federal-court-upholds-denial-of-anticipatory-tax-refund-for-non-spontaneous-dividend-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2016/swiss-federal-court-upholds-denial-of-anticipatory-tax-refund-for-non-spontaneous-dividend-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2016/swiss-federal-court-upholds-denial-of-anticipatory-tax-refund-for-non-spontaneous-dividend-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2016/swiss-federal-court-upholds-denial-of-anticipatory-tax-refund-for-non-spontaneous-dividend-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2015/logistics-company-capital-gain-reserve-extension-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2015/logistics-company-capital-gain-reserve-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2015/logistics-company-capital-gain-reserve-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2015/logistics-company-capital-gain-reserve-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2015/logistics-company-capital-gain-reserve-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2015/logistics-company-capital-gain-reserve-extension-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2014/asylum-seeker-s-appeal-against-denial-of-legal-aid-and-recusal-request-dismissed-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2014/asylum-seeker-s-appeal-against-denial-of-legal-aid-and-recusal-request-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2014/asylum-seeker-s-appeal-against-denial-of-legal-aid-and-recusal-request-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2014/asylum-seeker-s-appeal-against-denial-of-legal-aid-and-recusal-request-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2014/asylum-seeker-s-appeal-against-denial-of-legal-aid-and-recusal-request-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2014/asylum-seeker-s-appeal-against-denial-of-legal-aid-and-recusal-request-dismissed-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2013/tax-appeal-dismissed-for-lack-of-qualified-substantiation-regarding-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2013/tax-appeal-dismissed-for-lack-of-qualified-substantiation-regarding-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2013/tax-appeal-dismissed-for-lack-of-qualified-substantiation-regarding-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2013/tax-appeal-dismissed-for-lack-of-qualified-substantiation-regarding-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2013/tax-appeal-dismissed-for-lack-of-qualified-substantiation-regarding-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2013/tax-appeal-dismissed-for-lack-of-qualified-substantiation-regarding-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2012/residence-permit-revocation-appeal-timeliness-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2012/residence-permit-revocation-appeal-timeliness-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2012/residence-permit-revocation-appeal-timeliness-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2012/residence-permit-revocation-appeal-timeliness-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2012/residence-permit-revocation-appeal-timeliness-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2012/residence-permit-revocation-appeal-timeliness-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2011/taxpayer-partially-successful-but-liable-for-costs-due-to-withheld-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2011/taxpayer-partially-successful-but-liable-for-costs-due-to-withheld-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2011/taxpayer-partially-successful-but-liable-for-costs-due-to-withheld-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2011/taxpayer-partially-successful-but-liable-for-costs-due-to-withheld-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2011/taxpayer-partially-successful-but-liable-for-costs-due-to-withheld-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2011/taxpayer-partially-successful-but-liable-for-costs-due-to-withheld-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2010/federal-supreme-court-annuls-detention-pending-expulsion-due-to-suspension-of-repatriation-flights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2010/federal-supreme-court-annuls-detention-pending-expulsion-due-to-suspension-of-repatriation-flights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2010/federal-supreme-court-annuls-detention-pending-expulsion-due-to-suspension-of-repatriation-flights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2010/federal-supreme-court-annuls-detention-pending-expulsion-due-to-suspension-of-repatriation-flights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2010/federal-supreme-court-annuls-detention-pending-expulsion-due-to-suspension-of-repatriation-flights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2010/federal-supreme-court-annuls-detention-pending-expulsion-due-to-suspension-of-repatriation-flights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2009/former-director-s-pension-related-severance-package-tax-treatment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2009/former-director-s-pension-related-severance-package-tax-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2009/former-director-s-pension-related-severance-package-tax-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2009/former-director-s-pension-related-severance-package-tax-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2009/former-director-s-pension-related-severance-package-tax-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2009/former-director-s-pension-related-severance-package-tax-treatment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2008/appeal-dismissed-for-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2008/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2008/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2008/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2008/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2008/appeal-dismissed-for-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_538-2007/victim-compensation-fund-taxability-and-interlocutory-appealability-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2007/victim-compensation-fund-taxability-and-interlocutory-appealability-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_538-2007/victim-compensation-fund-taxability-and-interlocutory-appealability-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_538-2007/victim-compensation-fund-taxability-and-interlocutory-appealability-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_538-2007/victim-compensation-fund-taxability-and-interlocutory-appealability-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_538-2007/victim-compensation-fund-taxability-and-interlocutory-appealability-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2024/lawyer-disciplinary-warning-upheld-for-inadequate-advice-and-due-diligence-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2024/lawyer-disciplinary-warning-upheld-for-inadequate-advice-and-due-diligence-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2024/lawyer-disciplinary-warning-upheld-for-inadequate-advice-and-due-diligence-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2024/lawyer-disciplinary-warning-upheld-for-inadequate-advice-and-due-diligence-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2024/lawyer-disciplinary-warning-upheld-for-inadequate-advice-and-due-diligence-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2024/lawyer-disciplinary-warning-upheld-for-inadequate-advice-and-due-diligence-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2023/federal-supreme-court-upholds-rejection-of-residence-permit-for-dependent-mother-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2023/federal-supreme-court-upholds-rejection-of-residence-permit-for-dependent-mother-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2023/federal-supreme-court-upholds-rejection-of-residence-permit-for-dependent-mother-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2023/federal-supreme-court-upholds-rejection-of-residence-permit-for-dependent-mother-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2023/federal-supreme-court-upholds-rejection-of-residence-permit-for-dependent-mother-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2023/federal-supreme-court-upholds-rejection-of-residence-permit-for-dependent-mother-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2022/pharmaceutical-company-v-swissmedic-regarding-drug-indication-restriction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2022/pharmaceutical-company-v-swissmedic-regarding-drug-indication-restriction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2022/pharmaceutical-company-v-swissmedic-regarding-drug-indication-restriction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2022/pharmaceutical-company-v-swissmedic-regarding-drug-indication-restriction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2022/pharmaceutical-company-v-swissmedic-regarding-drug-indication-restriction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2022/pharmaceutical-company-v-swissmedic-regarding-drug-indication-restriction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2021/german-citizen-s-residence-permit-appeal-dismissed-for-late-submission-and-unpaid-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2021/german-citizen-s-residence-permit-appeal-dismissed-for-late-submission-and-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2021/german-citizen-s-residence-permit-appeal-dismissed-for-late-submission-and-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2021/german-citizen-s-residence-permit-appeal-dismissed-for-late-submission-and-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2021/german-citizen-s-residence-permit-appeal-dismissed-for-late-submission-and-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2021/german-citizen-s-residence-permit-appeal-dismissed-for-late-submission-and-unpaid-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2020/eu-efta-residence-permit-non-renewal-appeal-by-disabled-non-worker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2020/eu-efta-residence-permit-non-renewal-appeal-by-disabled-non-worker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2020/eu-efta-residence-permit-non-renewal-appeal-by-disabled-non-worker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2020/eu-efta-residence-permit-non-renewal-appeal-by-disabled-non-worker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2020/eu-efta-residence-permit-non-renewal-appeal-by-disabled-non-worker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2020/eu-efta-residence-permit-non-renewal-appeal-by-disabled-non-worker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2019/swiss-supreme-court-upholds-limited-information-disclosure-in-us-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2019/swiss-supreme-court-upholds-limited-information-disclosure-in-us-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2019/swiss-supreme-court-upholds-limited-information-disclosure-in-us-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2019/swiss-supreme-court-upholds-limited-information-disclosure-in-us-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2019/swiss-supreme-court-upholds-limited-information-disclosure-in-us-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2019/swiss-supreme-court-upholds-limited-information-disclosure-in-us-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2018/federal-supreme-court-upholds-rejection-of-tax-administration-employment-for-bar-exam-stage-credit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2018/federal-supreme-court-upholds-rejection-of-tax-administration-employment-for-bar-exam-stage-credit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2018/federal-supreme-court-upholds-rejection-of-tax-administration-employment-for-bar-exam-stage-credit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2018/federal-supreme-court-upholds-rejection-of-tax-administration-employment-for-bar-exam-stage-credit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2018/federal-supreme-court-upholds-rejection-of-tax-administration-employment-for-bar-exam-stage-credit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2018/federal-supreme-court-upholds-rejection-of-tax-administration-employment-for-bar-exam-stage-credit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2017/federal-supreme-court-declines-appeal-on-residence-permit-authority-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2017/federal-supreme-court-declines-appeal-on-residence-permit-authority-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2017/federal-supreme-court-declines-appeal-on-residence-permit-authority-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2017/federal-supreme-court-declines-appeal-on-residence-permit-authority-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2017/federal-supreme-court-declines-appeal-on-residence-permit-authority-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2017/federal-supreme-court-declines-appeal-on-residence-permit-authority-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2016/co-ownership-community-facade-renovation-input-tax-recovery-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2016/co-ownership-community-facade-renovation-input-tax-recovery-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2016/co-ownership-community-facade-renovation-input-tax-recovery-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2016/co-ownership-community-facade-renovation-input-tax-recovery-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2016/co-ownership-community-facade-renovation-input-tax-recovery-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2016/co-ownership-community-facade-renovation-input-tax-recovery-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2015/denial-of-residence-permit-renewal-due-to-public-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2015/denial-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2015/denial-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2015/denial-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2015/denial-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2015/denial-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2013/man-denied-party-status-in-challenge-to-psychiatric-expertise-of-wife</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2013/man-denied-party-status-in-challenge-to-psychiatric-expertise-of-wife"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2013/man-denied-party-status-in-challenge-to-psychiatric-expertise-of-wife"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2013/man-denied-party-status-in-challenge-to-psychiatric-expertise-of-wife"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2013/man-denied-party-status-in-challenge-to-psychiatric-expertise-of-wife"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2013/man-denied-party-status-in-challenge-to-psychiatric-expertise-of-wife"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2012/foreign-national-s-appeal-for-residence-permit-based-on-adult-son-s-family-ties-and-diabetes-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2012/foreign-national-s-appeal-for-residence-permit-based-on-adult-son-s-family-ties-and-diabetes-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2012/foreign-national-s-appeal-for-residence-permit-based-on-adult-son-s-family-ties-and-diabetes-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2012/foreign-national-s-appeal-for-residence-permit-based-on-adult-son-s-family-ties-and-diabetes-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2012/foreign-national-s-appeal-for-residence-permit-based-on-adult-son-s-family-ties-and-diabetes-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2012/foreign-national-s-appeal-for-residence-permit-based-on-adult-son-s-family-ties-and-diabetes-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2011/foreign-national-v-switzerland-residence-permit-refusal-and-article-8-echr-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2011/foreign-national-v-switzerland-residence-permit-refusal-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2011/foreign-national-v-switzerland-residence-permit-refusal-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2011/foreign-national-v-switzerland-residence-permit-refusal-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2011/foreign-national-v-switzerland-residence-permit-refusal-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2011/foreign-national-v-switzerland-residence-permit-refusal-and-article-8-echr-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2010/cantonal-authority-v-individual-operating-without-license</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2010/cantonal-authority-v-individual-operating-without-license"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2010/cantonal-authority-v-individual-operating-without-license"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2010/cantonal-authority-v-individual-operating-without-license"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2010/cantonal-authority-v-individual-operating-without-license"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2010/cantonal-authority-v-individual-operating-without-license"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2009/brazilian-minor-s-residence-permit-and-partial-family-reunification-under-new-swiss-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2009/brazilian-minor-s-residence-permit-and-partial-family-reunification-under-new-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2009/brazilian-minor-s-residence-permit-and-partial-family-reunification-under-new-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2009/brazilian-minor-s-residence-permit-and-partial-family-reunification-under-new-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2009/brazilian-minor-s-residence-permit-and-partial-family-reunification-under-new-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2009/brazilian-minor-s-residence-permit-and-partial-family-reunification-under-new-swiss-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2008/taxation-of-simulated-share-repurchase-via-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2008/taxation-of-simulated-share-repurchase-via-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2008/taxation-of-simulated-share-repurchase-via-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2008/taxation-of-simulated-share-repurchase-via-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2008/taxation-of-simulated-share-repurchase-via-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2008/taxation-of-simulated-share-repurchase-via-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_537-2007/cantonal-tax-authority-v-company-stations-permanent-establishment-status-of-franchised-stations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2007/cantonal-tax-authority-v-company-stations-permanent-establishment-status-of-franchised-stations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_537-2007/cantonal-tax-authority-v-company-stations-permanent-establishment-status-of-franchised-stations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_537-2007/cantonal-tax-authority-v-company-stations-permanent-establishment-status-of-franchised-stations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_537-2007/cantonal-tax-authority-v-company-stations-permanent-establishment-status-of-franchised-stations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_537-2007/cantonal-tax-authority-v-company-stations-permanent-establishment-status-of-franchised-stations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2025/operator-appeal-against-discotheque-license-withdrawal-inadmissible-due-to-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2025/operator-appeal-against-discotheque-license-withdrawal-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2025/operator-appeal-against-discotheque-license-withdrawal-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2025/operator-appeal-against-discotheque-license-withdrawal-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2025/operator-appeal-against-discotheque-license-withdrawal-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2025/operator-appeal-against-discotheque-license-withdrawal-inadmissible-due-to-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2024/taxi-driver-denied-increased-public-space-authorization-under-transitional-law-due-to-failure-to-meet-license-user-requirement-on-key-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2024/taxi-driver-denied-increased-public-space-authorization-under-transitional-law-due-to-failure-to-meet-license-user-requirement-on-key-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2024/taxi-driver-denied-increased-public-space-authorization-under-transitional-law-due-to-failure-to-meet-license-user-requirement-on-key-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2024/taxi-driver-denied-increased-public-space-authorization-under-transitional-law-due-to-failure-to-meet-license-user-requirement-on-key-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2024/taxi-driver-denied-increased-public-space-authorization-under-transitional-law-due-to-failure-to-meet-license-user-requirement-on-key-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2024/taxi-driver-denied-increased-public-space-authorization-under-transitional-law-due-to-failure-to-meet-license-user-requirement-on-key-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2023/lawyer-s-due-process-violation-in-non-signatory-appeal-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2023/lawyer-s-due-process-violation-in-non-signatory-appeal-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2023/lawyer-s-due-process-violation-in-non-signatory-appeal-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2023/lawyer-s-due-process-violation-in-non-signatory-appeal-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2023/lawyer-s-due-process-violation-in-non-signatory-appeal-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2023/lawyer-s-due-process-violation-in-non-signatory-appeal-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2022/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-financial-dependence-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2022/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-financial-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2022/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-financial-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2022/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-financial-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2022/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-financial-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2022/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-financial-dependence-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2021/foreign-national-permit-downgrade-due-to-chronic-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2021/foreign-national-permit-downgrade-due-to-chronic-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2021/foreign-national-permit-downgrade-due-to-chronic-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2021/foreign-national-permit-downgrade-due-to-chronic-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2021/foreign-national-permit-downgrade-due-to-chronic-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2021/foreign-national-permit-downgrade-due-to-chronic-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2020/tax-write-down-on-subsidiary-acquisition-valuation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2020/tax-write-down-on-subsidiary-acquisition-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2020/tax-write-down-on-subsidiary-acquisition-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2020/tax-write-down-on-subsidiary-acquisition-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2020/tax-write-down-on-subsidiary-acquisition-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2020/tax-write-down-on-subsidiary-acquisition-valuation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2019/revocation-of-eu-efta-residence-permit-for-third-country-national-following-marital-breakdown-and-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2019/revocation-of-eu-efta-residence-permit-for-third-country-national-following-marital-breakdown-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2019/revocation-of-eu-efta-residence-permit-for-third-country-national-following-marital-breakdown-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2019/revocation-of-eu-efta-residence-permit-for-third-country-national-following-marital-breakdown-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2019/revocation-of-eu-efta-residence-permit-for-third-country-national-following-marital-breakdown-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2019/revocation-of-eu-efta-residence-permit-for-third-country-national-following-marital-breakdown-and-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2018/lawyer-sanctioned-for-witness-contact-violating-professional-duties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2018/lawyer-sanctioned-for-witness-contact-violating-professional-duties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2018/lawyer-sanctioned-for-witness-contact-violating-professional-duties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2018/lawyer-sanctioned-for-witness-contact-violating-professional-duties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2018/lawyer-sanctioned-for-witness-contact-violating-professional-duties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2018/lawyer-sanctioned-for-witness-contact-violating-professional-duties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2017/dismissal-of-vexatious-damages-claim-against-swiss-confederation-upheld-due-to-unsatisfactory-appeal-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2017/dismissal-of-vexatious-damages-claim-against-swiss-confederation-upheld-due-to-unsatisfactory-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2017/dismissal-of-vexatious-damages-claim-against-swiss-confederation-upheld-due-to-unsatisfactory-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2017/dismissal-of-vexatious-damages-claim-against-swiss-confederation-upheld-due-to-unsatisfactory-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2017/dismissal-of-vexatious-damages-claim-against-swiss-confederation-upheld-due-to-unsatisfactory-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2017/dismissal-of-vexatious-damages-claim-against-swiss-confederation-upheld-due-to-unsatisfactory-appeal-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2016/revocation-of-residence-permits-after-dissolution-of-marriage-under-fmpa-and-echr-art-8</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2016/revocation-of-residence-permits-after-dissolution-of-marriage-under-fmpa-and-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2016/revocation-of-residence-permits-after-dissolution-of-marriage-under-fmpa-and-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2016/revocation-of-residence-permits-after-dissolution-of-marriage-under-fmpa-and-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2016/revocation-of-residence-permits-after-dissolution-of-marriage-under-fmpa-and-echr-art-8"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2016/revocation-of-residence-permits-after-dissolution-of-marriage-under-fmpa-and-echr-art-8"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2014/tax-domicile-dispute-st-gallen-vs-ticino-for-weekly-residents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2014/tax-domicile-dispute-st-gallen-vs-ticino-for-weekly-residents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2014/tax-domicile-dispute-st-gallen-vs-ticino-for-weekly-residents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2014/tax-domicile-dispute-st-gallen-vs-ticino-for-weekly-residents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2014/tax-domicile-dispute-st-gallen-vs-ticino-for-weekly-residents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2014/tax-domicile-dispute-st-gallen-vs-ticino-for-weekly-residents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2013/revocation-of-residence-permit-and-expulsion-of-foreign-national-due-to-criminal-convictions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2013/revocation-of-residence-permit-and-expulsion-of-foreign-national-due-to-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2013/revocation-of-residence-permit-and-expulsion-of-foreign-national-due-to-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2013/revocation-of-residence-permit-and-expulsion-of-foreign-national-due-to-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2013/revocation-of-residence-permit-and-expulsion-of-foreign-national-due-to-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2013/revocation-of-residence-permit-and-expulsion-of-foreign-national-due-to-criminal-convictions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2012/jordanian-national-v-federal-office-for-migration-residence-permit-renewal-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2012/jordanian-national-v-federal-office-for-migration-residence-permit-renewal-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2012/jordanian-national-v-federal-office-for-migration-residence-permit-renewal-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2012/jordanian-national-v-federal-office-for-migration-residence-permit-renewal-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2012/jordanian-national-v-federal-office-for-migration-residence-permit-renewal-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2012/jordanian-national-v-federal-office-for-migration-residence-permit-renewal-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2010/pet-owner-appeal-against-seizure-of-animals-and-ownership-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2010/pet-owner-appeal-against-seizure-of-animals-and-ownership-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2010/pet-owner-appeal-against-seizure-of-animals-and-ownership-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2010/pet-owner-appeal-against-seizure-of-animals-and-ownership-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2010/pet-owner-appeal-against-seizure-of-animals-and-ownership-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2010/pet-owner-appeal-against-seizure-of-animals-and-ownership-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2009/revocation-of-fiduciary-authorization-following-conviction-for-lack-of-diligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2009/revocation-of-fiduciary-authorization-following-conviction-for-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2009/revocation-of-fiduciary-authorization-following-conviction-for-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2009/revocation-of-fiduciary-authorization-following-conviction-for-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2009/revocation-of-fiduciary-authorization-following-conviction-for-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2009/revocation-of-fiduciary-authorization-following-conviction-for-lack-of-diligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2008/federal-supreme-court-dismisses-tax-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2008/federal-supreme-court-dismisses-tax-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2008/federal-supreme-court-dismisses-tax-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2008/federal-supreme-court-dismisses-tax-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2008/federal-supreme-court-dismisses-tax-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2008/federal-supreme-court-dismisses-tax-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_536-2007/forced-marriage-investigation-leading-to-expulsion-overturned-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2007/forced-marriage-investigation-leading-to-expulsion-overturned-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_536-2007/forced-marriage-investigation-leading-to-expulsion-overturned-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_536-2007/forced-marriage-investigation-leading-to-expulsion-overturned-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_536-2007/forced-marriage-investigation-leading-to-expulsion-overturned-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_536-2007/forced-marriage-investigation-leading-to-expulsion-overturned-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2024/tax-assistance-cost-advance-non-payment-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2024/tax-assistance-cost-advance-non-payment-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2024/tax-assistance-cost-advance-non-payment-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2024/tax-assistance-cost-advance-non-payment-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2024/tax-assistance-cost-advance-non-payment-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2024/tax-assistance-cost-advance-non-payment-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2023/federal-court-dismisses-late-appeal-regarding-advance-payment-for-professional-qualification-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2023/federal-court-dismisses-late-appeal-regarding-advance-payment-for-professional-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2023/federal-court-dismisses-late-appeal-regarding-advance-payment-for-professional-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2023/federal-court-dismisses-late-appeal-regarding-advance-payment-for-professional-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2023/federal-court-dismisses-late-appeal-regarding-advance-payment-for-professional-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2023/federal-court-dismisses-late-appeal-regarding-advance-payment-for-professional-qualification-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2022/federal-supreme-court-on-admissibility-of-appeal-regarding-international-tax-assistance-switzerland-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2022/federal-supreme-court-on-admissibility-of-appeal-regarding-international-tax-assistance-switzerland-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2022/federal-supreme-court-on-admissibility-of-appeal-regarding-international-tax-assistance-switzerland-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2022/federal-supreme-court-on-admissibility-of-appeal-regarding-international-tax-assistance-switzerland-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2022/federal-supreme-court-on-admissibility-of-appeal-regarding-international-tax-assistance-switzerland-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2022/federal-supreme-court-on-admissibility-of-appeal-regarding-international-tax-assistance-switzerland-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2021/whistleblower-lacks-standing-to-appeal-acquittal-in-scientific-misconduct-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2021/whistleblower-lacks-standing-to-appeal-acquittal-in-scientific-misconduct-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2021/whistleblower-lacks-standing-to-appeal-acquittal-in-scientific-misconduct-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2021/whistleblower-lacks-standing-to-appeal-acquittal-in-scientific-misconduct-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2021/whistleblower-lacks-standing-to-appeal-acquittal-in-scientific-misconduct-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2021/whistleblower-lacks-standing-to-appeal-acquittal-in-scientific-misconduct-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2020/company-denied-authorization-for-routine-night-and-sunday-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2020/company-denied-authorization-for-routine-night-and-sunday-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2020/company-denied-authorization-for-routine-night-and-sunday-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2020/company-denied-authorization-for-routine-night-and-sunday-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2020/company-denied-authorization-for-routine-night-and-sunday-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2020/company-denied-authorization-for-routine-night-and-sunday-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2019/federal-supreme-court-ruling-on-post-collection-of-mineral-oil-taxes-on-biodiesel-imports</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2019/federal-supreme-court-ruling-on-post-collection-of-mineral-oil-taxes-on-biodiesel-imports"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2019/federal-supreme-court-ruling-on-post-collection-of-mineral-oil-taxes-on-biodiesel-imports"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2019/federal-supreme-court-ruling-on-post-collection-of-mineral-oil-taxes-on-biodiesel-imports"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2019/federal-supreme-court-ruling-on-post-collection-of-mineral-oil-taxes-on-biodiesel-imports"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2019/federal-supreme-court-ruling-on-post-collection-of-mineral-oil-taxes-on-biodiesel-imports"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2018/haitian-national-expulsion-upheld-over-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2018/haitian-national-expulsion-upheld-over-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2018/haitian-national-expulsion-upheld-over-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2018/haitian-national-expulsion-upheld-over-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2018/haitian-national-expulsion-upheld-over-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2018/haitian-national-expulsion-upheld-over-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2017/taxpayer-vs-cantonal-tax-authority-procedural-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2017/taxpayer-vs-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2017/taxpayer-vs-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2017/taxpayer-vs-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2017/taxpayer-vs-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2017/taxpayer-vs-cantonal-tax-authority-procedural-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2016/residence-permit-appeal-inadmissibility-due-to-late-fee-payment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2016/residence-permit-appeal-inadmissibility-due-to-late-fee-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2016/residence-permit-appeal-inadmissibility-due-to-late-fee-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2016/residence-permit-appeal-inadmissibility-due-to-late-fee-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2016/residence-permit-appeal-inadmissibility-due-to-late-fee-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2016/residence-permit-appeal-inadmissibility-due-to-late-fee-payment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2013/procurement-challenge-moot-due-to-contract-conclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2013/procurement-challenge-moot-due-to-contract-conclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2013/procurement-challenge-moot-due-to-contract-conclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2013/procurement-challenge-moot-due-to-contract-conclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2013/procurement-challenge-moot-due-to-contract-conclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2013/procurement-challenge-moot-due-to-contract-conclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2012/serbian-national-v-withdrawal-of-residence-permit-for-immigration-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2012/serbian-national-v-withdrawal-of-residence-permit-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2012/serbian-national-v-withdrawal-of-residence-permit-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2012/serbian-national-v-withdrawal-of-residence-permit-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2012/serbian-national-v-withdrawal-of-residence-permit-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2012/serbian-national-v-withdrawal-of-residence-permit-for-immigration-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2010/albanian-national-v-swiss-federal-tribunal-residence-permit-non-extension-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2010/albanian-national-v-swiss-federal-tribunal-residence-permit-non-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2010/albanian-national-v-swiss-federal-tribunal-residence-permit-non-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2010/albanian-national-v-swiss-federal-tribunal-residence-permit-non-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2010/albanian-national-v-swiss-federal-tribunal-residence-permit-non-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2010/albanian-national-v-swiss-federal-tribunal-residence-permit-non-extension-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2009/consortium-s-withdrawal-of-public-law-appeal-concerning-highway-connection-study</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2009/consortium-s-withdrawal-of-public-law-appeal-concerning-highway-connection-study"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2009/consortium-s-withdrawal-of-public-law-appeal-concerning-highway-connection-study"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2009/consortium-s-withdrawal-of-public-law-appeal-concerning-highway-connection-study"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2009/consortium-s-withdrawal-of-public-law-appeal-concerning-highway-connection-study"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2009/consortium-s-withdrawal-of-public-law-appeal-concerning-highway-connection-study"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2008/algerian-national-asylum-detention-upheld-due-to-flight-risk-and-deception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2008/algerian-national-asylum-detention-upheld-due-to-flight-risk-and-deception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2008/algerian-national-asylum-detention-upheld-due-to-flight-risk-and-deception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2008/algerian-national-asylum-detention-upheld-due-to-flight-risk-and-deception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2008/algerian-national-asylum-detention-upheld-due-to-flight-risk-and-deception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2008/algerian-national-asylum-detention-upheld-due-to-flight-risk-and-deception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_535-2007/taxpayer-fails-to-revise-final-tax-assessment-due-to-failure-to-use-ordinary-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2007/taxpayer-fails-to-revise-final-tax-assessment-due-to-failure-to-use-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_535-2007/taxpayer-fails-to-revise-final-tax-assessment-due-to-failure-to-use-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_535-2007/taxpayer-fails-to-revise-final-tax-assessment-due-to-failure-to-use-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_535-2007/taxpayer-fails-to-revise-final-tax-assessment-due-to-failure-to-use-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_535-2007/taxpayer-fails-to-revise-final-tax-assessment-due-to-failure-to-use-ordinary-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2023/german-national-s-residence-permit-denial-due-to-welfare-dependency-despite-custody-of-swiss-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2023/german-national-s-residence-permit-denial-due-to-welfare-dependency-despite-custody-of-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2023/german-national-s-residence-permit-denial-due-to-welfare-dependency-despite-custody-of-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2023/german-national-s-residence-permit-denial-due-to-welfare-dependency-despite-custody-of-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2023/german-national-s-residence-permit-denial-due-to-welfare-dependency-despite-custody-of-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2023/german-national-s-residence-permit-denial-due-to-welfare-dependency-despite-custody-of-swiss-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2022/drc-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2022/drc-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2022/drc-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2022/drc-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2022/drc-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2022/drc-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2021/german-foundation-swiss-real-estate-acquisition-and-usufruct-divestment-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2021/german-foundation-swiss-real-estate-acquisition-and-usufruct-divestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2021/german-foundation-swiss-real-estate-acquisition-and-usufruct-divestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2021/german-foundation-swiss-real-estate-acquisition-and-usufruct-divestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2021/german-foundation-swiss-real-estate-acquisition-and-usufruct-divestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2021/german-foundation-swiss-real-estate-acquisition-and-usufruct-divestment-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2020/doctor-s-pension-capital-withdrawal-timing-and-tax-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2020/doctor-s-pension-capital-withdrawal-timing-and-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2020/doctor-s-pension-capital-withdrawal-timing-and-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2020/doctor-s-pension-capital-withdrawal-timing-and-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2020/doctor-s-pension-capital-withdrawal-timing-and-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2020/doctor-s-pension-capital-withdrawal-timing-and-tax-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2019/state-secretariat-for-migration-v-german-national-fmpa-retention-of-residence-post-retirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2019/state-secretariat-for-migration-v-german-national-fmpa-retention-of-residence-post-retirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2019/state-secretariat-for-migration-v-german-national-fmpa-retention-of-residence-post-retirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2019/state-secretariat-for-migration-v-german-national-fmpa-retention-of-residence-post-retirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2019/state-secretariat-for-migration-v-german-national-fmpa-retention-of-residence-post-retirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2019/state-secretariat-for-migration-v-german-national-fmpa-retention-of-residence-post-retirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2018/federal-supreme-court-on-business-loss-deductions-and-court-cost-expense-classification-in-tax-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2018/federal-supreme-court-on-business-loss-deductions-and-court-cost-expense-classification-in-tax-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2018/federal-supreme-court-on-business-loss-deductions-and-court-cost-expense-classification-in-tax-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2018/federal-supreme-court-on-business-loss-deductions-and-court-cost-expense-classification-in-tax-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2018/federal-supreme-court-on-business-loss-deductions-and-court-cost-expense-classification-in-tax-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2018/federal-supreme-court-on-business-loss-deductions-and-court-cost-expense-classification-in-tax-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2016/dentist-license-withdrawal-and-appeal-formalism-after-deadline-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2016/dentist-license-withdrawal-and-appeal-formalism-after-deadline-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2016/dentist-license-withdrawal-and-appeal-formalism-after-deadline-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2016/dentist-license-withdrawal-and-appeal-formalism-after-deadline-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2016/dentist-license-withdrawal-and-appeal-formalism-after-deadline-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2016/dentist-license-withdrawal-and-appeal-formalism-after-deadline-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2015/tax-appeal-refused-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2015/tax-appeal-refused-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2015/tax-appeal-refused-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2015/tax-appeal-refused-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2015/tax-appeal-refused-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2015/tax-appeal-refused-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2014/tax-splitting-in-joint-custody-with-equal-financial-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2014/tax-splitting-in-joint-custody-with-equal-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2014/tax-splitting-in-joint-custody-with-equal-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2014/tax-splitting-in-joint-custody-with-equal-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2014/tax-splitting-in-joint-custody-with-equal-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2014/tax-splitting-in-joint-custody-with-equal-financial-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2013/student-scholarship-denial-and-clawback-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2013/student-scholarship-denial-and-clawback-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2013/student-scholarship-denial-and-clawback-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2013/student-scholarship-denial-and-clawback-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2013/student-scholarship-denial-and-clawback-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2013/student-scholarship-denial-and-clawback-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2011/private-challenge-to-direct-award-of-public-transport-contract-upheld-on-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2011/private-challenge-to-direct-award-of-public-transport-contract-upheld-on-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2011/private-challenge-to-direct-award-of-public-transport-contract-upheld-on-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2011/private-challenge-to-direct-award-of-public-transport-contract-upheld-on-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2011/private-challenge-to-direct-award-of-public-transport-contract-upheld-on-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2011/private-challenge-to-direct-award-of-public-transport-contract-upheld-on-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2009/appeal-inadmissibility-due-to-failure-to-submit-full-lower-court-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2009/appeal-inadmissibility-due-to-failure-to-submit-full-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2009/appeal-inadmissibility-due-to-failure-to-submit-full-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2009/appeal-inadmissibility-due-to-failure-to-submit-full-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2009/appeal-inadmissibility-due-to-failure-to-submit-full-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2009/appeal-inadmissibility-due-to-failure-to-submit-full-lower-court-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2008/asylum-seeker-challenging-territorial-restriction-based-on-relationship-concerns-upheld-by-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2008/asylum-seeker-challenging-territorial-restriction-based-on-relationship-concerns-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2008/asylum-seeker-challenging-territorial-restriction-based-on-relationship-concerns-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2008/asylum-seeker-challenging-territorial-restriction-based-on-relationship-concerns-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2008/asylum-seeker-challenging-territorial-restriction-based-on-relationship-concerns-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2008/asylum-seeker-challenging-territorial-restriction-based-on-relationship-concerns-upheld-by-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_534-2007/lease-of-parselated-land-not-agricultural-enterprise-for-rent-control-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2007/lease-of-parselated-land-not-agricultural-enterprise-for-rent-control-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_534-2007/lease-of-parselated-land-not-agricultural-enterprise-for-rent-control-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_534-2007/lease-of-parselated-land-not-agricultural-enterprise-for-rent-control-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_534-2007/lease-of-parselated-land-not-agricultural-enterprise-for-rent-control-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_534-2007/lease-of-parselated-land-not-agricultural-enterprise-for-rent-control-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2024/revocation-of-eu-efta-residence-permit-following-marital-separation-due-to-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2024/revocation-of-eu-efta-residence-permit-following-marital-separation-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2024/revocation-of-eu-efta-residence-permit-following-marital-separation-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2024/revocation-of-eu-efta-residence-permit-following-marital-separation-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2024/revocation-of-eu-efta-residence-permit-following-marital-separation-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2024/revocation-of-eu-efta-residence-permit-following-marital-separation-due-to-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2023/kosovan-national-s-residence-permit-extension-and-expulsion-following-husband-s-revocation-due-to-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2023/kosovan-national-s-residence-permit-extension-and-expulsion-following-husband-s-revocation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2023/kosovan-national-s-residence-permit-extension-and-expulsion-following-husband-s-revocation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2023/kosovan-national-s-residence-permit-extension-and-expulsion-following-husband-s-revocation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2023/kosovan-national-s-residence-permit-extension-and-expulsion-following-husband-s-revocation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2023/kosovan-national-s-residence-permit-extension-and-expulsion-following-husband-s-revocation-due-to-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2022/property-owner-v-municipality-regarding-sewage-connection-fee-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2022/property-owner-v-municipality-regarding-sewage-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2022/property-owner-v-municipality-regarding-sewage-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2022/property-owner-v-municipality-regarding-sewage-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2022/property-owner-v-municipality-regarding-sewage-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2022/property-owner-v-municipality-regarding-sewage-connection-fee-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2021/taxpayer-challenge-to-deductions-following-year-of-separation-maintenance-and-child-related-tax-credits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2021/taxpayer-challenge-to-deductions-following-year-of-separation-maintenance-and-child-related-tax-credits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2021/taxpayer-challenge-to-deductions-following-year-of-separation-maintenance-and-child-related-tax-credits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2021/taxpayer-challenge-to-deductions-following-year-of-separation-maintenance-and-child-related-tax-credits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2021/taxpayer-challenge-to-deductions-following-year-of-separation-maintenance-and-child-related-tax-credits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2021/taxpayer-challenge-to-deductions-following-year-of-separation-maintenance-and-child-related-tax-credits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2020/denouncer-lacks-standing-to-appeal-lawyer-disciplinary-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2020/denouncer-lacks-standing-to-appeal-lawyer-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2020/denouncer-lacks-standing-to-appeal-lawyer-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2020/denouncer-lacks-standing-to-appeal-lawyer-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2020/denouncer-lacks-standing-to-appeal-lawyer-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2020/denouncer-lacks-standing-to-appeal-lawyer-disciplinary-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2019/swiss-supreme-court-upholds-tax-evasion-penalties-for-undeclared-company-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2019/swiss-supreme-court-upholds-tax-evasion-penalties-for-undeclared-company-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2019/swiss-supreme-court-upholds-tax-evasion-penalties-for-undeclared-company-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2019/swiss-supreme-court-upholds-tax-evasion-penalties-for-undeclared-company-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2019/swiss-supreme-court-upholds-tax-evasion-penalties-for-undeclared-company-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2019/swiss-supreme-court-upholds-tax-evasion-penalties-for-undeclared-company-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2018/double-inter-cantonal-taxation-dispute-solothurn-vs-nidwalden-domicile-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2018/double-inter-cantonal-taxation-dispute-solothurn-vs-nidwalden-domicile-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2018/double-inter-cantonal-taxation-dispute-solothurn-vs-nidwalden-domicile-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2018/double-inter-cantonal-taxation-dispute-solothurn-vs-nidwalden-domicile-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2018/double-inter-cantonal-taxation-dispute-solothurn-vs-nidwalden-domicile-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2018/double-inter-cantonal-taxation-dispute-solothurn-vs-nidwalden-domicile-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2017/license-withdrawal-due-to-criminal-conviction-and-lack-of-suspensive-effect-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2017/license-withdrawal-due-to-criminal-conviction-and-lack-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2017/license-withdrawal-due-to-criminal-conviction-and-lack-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2017/license-withdrawal-due-to-criminal-conviction-and-lack-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2017/license-withdrawal-due-to-criminal-conviction-and-lack-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2017/license-withdrawal-due-to-criminal-conviction-and-lack-of-suspensive-effect-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2015/claimant-v-swiss-federal-government-health-insurance-premium-compensation-and-procedural-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2015/claimant-v-swiss-federal-government-health-insurance-premium-compensation-and-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2015/claimant-v-swiss-federal-government-health-insurance-premium-compensation-and-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2015/claimant-v-swiss-federal-government-health-insurance-premium-compensation-and-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2015/claimant-v-swiss-federal-government-health-insurance-premium-compensation-and-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2015/claimant-v-swiss-federal-government-health-insurance-premium-compensation-and-procedural-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2014/deportation-rendering-appeal-moot-in-detention-confirmation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2014/deportation-rendering-appeal-moot-in-detention-confirmation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2014/deportation-rendering-appeal-moot-in-detention-confirmation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2014/deportation-rendering-appeal-moot-in-detention-confirmation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2014/deportation-rendering-appeal-moot-in-detention-confirmation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2014/deportation-rendering-appeal-moot-in-detention-confirmation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2013/taxation-of-assets-transferred-to-a-retention-of-control-foundation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2013/taxation-of-assets-transferred-to-a-retention-of-control-foundation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2013/taxation-of-assets-transferred-to-a-retention-of-control-foundation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2013/taxation-of-assets-transferred-to-a-retention-of-control-foundation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2013/taxation-of-assets-transferred-to-a-retention-of-control-foundation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2013/taxation-of-assets-transferred-to-a-retention-of-control-foundation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2012/taxpayer-dispute-over-income-timing-and-loss-recognition-leading-to-tax-evasion-penalties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2012/taxpayer-dispute-over-income-timing-and-loss-recognition-leading-to-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2012/taxpayer-dispute-over-income-timing-and-loss-recognition-leading-to-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2012/taxpayer-dispute-over-income-timing-and-loss-recognition-leading-to-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2012/taxpayer-dispute-over-income-timing-and-loss-recognition-leading-to-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2012/taxpayer-dispute-over-income-timing-and-loss-recognition-leading-to-tax-evasion-penalties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2011/turkish-national-s-appeal-on-permit-revocation-time-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2011/turkish-national-s-appeal-on-permit-revocation-time-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2011/turkish-national-s-appeal-on-permit-revocation-time-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2011/turkish-national-s-appeal-on-permit-revocation-time-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2011/turkish-national-s-appeal-on-permit-revocation-time-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2011/turkish-national-s-appeal-on-permit-revocation-time-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2010/taxpayer-knowledge-vs-tax-authority-knowledge-in-back-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2010/taxpayer-knowledge-vs-tax-authority-knowledge-in-back-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2010/taxpayer-knowledge-vs-tax-authority-knowledge-in-back-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2010/taxpayer-knowledge-vs-tax-authority-knowledge-in-back-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2010/taxpayer-knowledge-vs-tax-authority-knowledge-in-back-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2010/taxpayer-knowledge-vs-tax-authority-knowledge-in-back-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2009/farmer-v-swiss-federal-court-on-slatted-floor-width</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2009/farmer-v-swiss-federal-court-on-slatted-floor-width"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2009/farmer-v-swiss-federal-court-on-slatted-floor-width"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2009/farmer-v-swiss-federal-court-on-slatted-floor-width"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2009/farmer-v-swiss-federal-court-on-slatted-floor-width"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2009/farmer-v-swiss-federal-court-on-slatted-floor-width"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2008/taxation-of-loan-as-hidden-distribution-simulated-share-acquisition-and-repayment-scheme-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2008/taxation-of-loan-as-hidden-distribution-simulated-share-acquisition-and-repayment-scheme-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2008/taxation-of-loan-as-hidden-distribution-simulated-share-acquisition-and-repayment-scheme-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2008/taxation-of-loan-as-hidden-distribution-simulated-share-acquisition-and-repayment-scheme-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2008/taxation-of-loan-as-hidden-distribution-simulated-share-acquisition-and-repayment-scheme-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2008/taxation-of-loan-as-hidden-distribution-simulated-share-acquisition-and-repayment-scheme-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_533-2007/taxpayer-s-appeal-dismissed-for-non-payment-of-procedural-advance-due-to-frivolous-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2007/taxpayer-s-appeal-dismissed-for-non-payment-of-procedural-advance-due-to-frivolous-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_533-2007/taxpayer-s-appeal-dismissed-for-non-payment-of-procedural-advance-due-to-frivolous-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_533-2007/taxpayer-s-appeal-dismissed-for-non-payment-of-procedural-advance-due-to-frivolous-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_533-2007/taxpayer-s-appeal-dismissed-for-non-payment-of-procedural-advance-due-to-frivolous-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_533-2007/taxpayer-s-appeal-dismissed-for-non-payment-of-procedural-advance-due-to-frivolous-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2023/french-national-s-appeal-against-residence-permit-refusal-inadmissible-to-swiss-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2023/french-national-s-appeal-against-residence-permit-refusal-inadmissible-to-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2023/french-national-s-appeal-against-residence-permit-refusal-inadmissible-to-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2023/french-national-s-appeal-against-residence-permit-refusal-inadmissible-to-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2023/french-national-s-appeal-against-residence-permit-refusal-inadmissible-to-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2023/french-national-s-appeal-against-residence-permit-refusal-inadmissible-to-swiss-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2022/recognition-of-spanish-physics-degrees-for-teaching-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2022/recognition-of-spanish-physics-degrees-for-teaching-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2022/recognition-of-spanish-physics-degrees-for-teaching-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2022/recognition-of-spanish-physics-degrees-for-teaching-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2022/recognition-of-spanish-physics-degrees-for-teaching-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2022/recognition-of-spanish-physics-degrees-for-teaching-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2021/company-in-liquidation-v-tax-authority-hidden-profit-distribution-via-asset-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2021/company-in-liquidation-v-tax-authority-hidden-profit-distribution-via-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2021/company-in-liquidation-v-tax-authority-hidden-profit-distribution-via-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2021/company-in-liquidation-v-tax-authority-hidden-profit-distribution-via-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2021/company-in-liquidation-v-tax-authority-hidden-profit-distribution-via-asset-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2021/company-in-liquidation-v-tax-authority-hidden-profit-distribution-via-asset-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2020/swiss-supreme-court-upholds-refusal-of-residence-permit-based-on-public-security-threat-from-criminal-history-and-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2020/swiss-supreme-court-upholds-refusal-of-residence-permit-based-on-public-security-threat-from-criminal-history-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2020/swiss-supreme-court-upholds-refusal-of-residence-permit-based-on-public-security-threat-from-criminal-history-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2020/swiss-supreme-court-upholds-refusal-of-residence-permit-based-on-public-security-threat-from-criminal-history-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2020/swiss-supreme-court-upholds-refusal-of-residence-permit-based-on-public-security-threat-from-criminal-history-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2020/swiss-supreme-court-upholds-refusal-of-residence-permit-based-on-public-security-threat-from-criminal-history-and-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2019/taxpayer-appeal-on-undeclared-income-and-tax-evasion-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2019/taxpayer-appeal-on-undeclared-income-and-tax-evasion-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2019/taxpayer-appeal-on-undeclared-income-and-tax-evasion-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2019/taxpayer-appeal-on-undeclared-income-and-tax-evasion-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2019/taxpayer-appeal-on-undeclared-income-and-tax-evasion-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2019/taxpayer-appeal-on-undeclared-income-and-tax-evasion-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2018/italian-national-v-switzerland-overturning-denial-of-residence-permit-based-on-remote-patrimonial-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2018/italian-national-v-switzerland-overturning-denial-of-residence-permit-based-on-remote-patrimonial-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2018/italian-national-v-switzerland-overturning-denial-of-residence-permit-based-on-remote-patrimonial-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2018/italian-national-v-switzerland-overturning-denial-of-residence-permit-based-on-remote-patrimonial-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2018/italian-national-v-switzerland-overturning-denial-of-residence-permit-based-on-remote-patrimonial-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2018/italian-national-v-switzerland-overturning-denial-of-residence-permit-based-on-remote-patrimonial-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2017/macedonian-national-v-canton-revocation-of-settlement-permit-overturned-due-to-profound-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2017/macedonian-national-v-canton-revocation-of-settlement-permit-overturned-due-to-profound-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2017/macedonian-national-v-canton-revocation-of-settlement-permit-overturned-due-to-profound-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2017/macedonian-national-v-canton-revocation-of-settlement-permit-overturned-due-to-profound-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2017/macedonian-national-v-canton-revocation-of-settlement-permit-overturned-due-to-profound-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2017/macedonian-national-v-canton-revocation-of-settlement-permit-overturned-due-to-profound-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2016/taxpayer-appeal-on-tax-remission-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2016/taxpayer-appeal-on-tax-remission-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2016/taxpayer-appeal-on-tax-remission-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2016/taxpayer-appeal-on-tax-remission-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2016/taxpayer-appeal-on-tax-remission-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2016/taxpayer-appeal-on-tax-remission-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2015/dual-citizen-s-criminal-record-precludes-procedural-right-to-remain-during-residence-permit-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2015/dual-citizen-s-criminal-record-precludes-procedural-right-to-remain-during-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2015/dual-citizen-s-criminal-record-precludes-procedural-right-to-remain-during-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2015/dual-citizen-s-criminal-record-precludes-procedural-right-to-remain-during-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2015/dual-citizen-s-criminal-record-precludes-procedural-right-to-remain-during-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2015/dual-citizen-s-criminal-record-precludes-procedural-right-to-remain-during-residence-permit-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2014/federal-supreme-court-dismisses-appeal-on-state-liability-claim-procedural-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2014/federal-supreme-court-dismisses-appeal-on-state-liability-claim-procedural-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2014/federal-supreme-court-dismisses-appeal-on-state-liability-claim-procedural-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2014/federal-supreme-court-dismisses-appeal-on-state-liability-claim-procedural-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2014/federal-supreme-court-dismisses-appeal-on-state-liability-claim-procedural-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2014/federal-supreme-court-dismisses-appeal-on-state-liability-claim-procedural-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2013/citizen-v-cantonal-authorities-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2013/citizen-v-cantonal-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2013/citizen-v-cantonal-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2013/citizen-v-cantonal-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2013/citizen-v-cantonal-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2013/citizen-v-cantonal-authorities-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2012/father-s-late-family-reunification-application-for-adult-son-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2012/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2012/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2012/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2012/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2012/father-s-late-family-reunification-application-for-adult-son-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2011/parents-v-school-director-regarding-attendance-exemption-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2011/parents-v-school-director-regarding-attendance-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2011/parents-v-school-director-regarding-attendance-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2011/parents-v-school-director-regarding-attendance-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2011/parents-v-school-director-regarding-attendance-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2011/parents-v-school-director-regarding-attendance-exemption-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2010/cameroonian-national-s-residence-permit-appeal-dismissed-for-procedural-errors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2010/cameroonian-national-s-residence-permit-appeal-dismissed-for-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2010/cameroonian-national-s-residence-permit-appeal-dismissed-for-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2010/cameroonian-national-s-residence-permit-appeal-dismissed-for-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2010/cameroonian-national-s-residence-permit-appeal-dismissed-for-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2010/cameroonian-national-s-residence-permit-appeal-dismissed-for-procedural-errors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2009/federal-supreme-court-dismisses-appeal-against-detention-pending-expulsion-due-to-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2009/federal-supreme-court-dismisses-appeal-against-detention-pending-expulsion-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2009/federal-supreme-court-dismisses-appeal-against-detention-pending-expulsion-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2009/federal-supreme-court-dismisses-appeal-against-detention-pending-expulsion-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2009/federal-supreme-court-dismisses-appeal-against-detention-pending-expulsion-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2009/federal-supreme-court-dismisses-appeal-against-detention-pending-expulsion-due-to-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2008/father-s-appeal-against-son-s-school-dispensation-dismissed-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2008/father-s-appeal-against-son-s-school-dispensation-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2008/father-s-appeal-against-son-s-school-dispensation-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2008/father-s-appeal-against-son-s-school-dispensation-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2008/father-s-appeal-against-son-s-school-dispensation-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2008/father-s-appeal-against-son-s-school-dispensation-dismissed-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_532-2007/taxpayer-v-cantonal-tax-appeals-commission-2004-tax-assessment-and-cost-deposit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2007/taxpayer-v-cantonal-tax-appeals-commission-2004-tax-assessment-and-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_532-2007/taxpayer-v-cantonal-tax-appeals-commission-2004-tax-assessment-and-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_532-2007/taxpayer-v-cantonal-tax-appeals-commission-2004-tax-assessment-and-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_532-2007/taxpayer-v-cantonal-tax-appeals-commission-2004-tax-assessment-and-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_532-2007/taxpayer-v-cantonal-tax-appeals-commission-2004-tax-assessment-and-cost-deposit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2023/foreign-national-denied-residence-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2023/foreign-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2023/foreign-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2023/foreign-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2023/foreign-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2023/foreign-national-denied-residence-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2022/kosovan-national-s-permit-extension-and-family-reunification-denied-due-to-failed-marriage-and-insufficient-ties-to-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2022/kosovan-national-s-permit-extension-and-family-reunification-denied-due-to-failed-marriage-and-insufficient-ties-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2022/kosovan-national-s-permit-extension-and-family-reunification-denied-due-to-failed-marriage-and-insufficient-ties-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2022/kosovan-national-s-permit-extension-and-family-reunification-denied-due-to-failed-marriage-and-insufficient-ties-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2022/kosovan-national-s-permit-extension-and-family-reunification-denied-due-to-failed-marriage-and-insufficient-ties-to-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2022/kosovan-national-s-permit-extension-and-family-reunification-denied-due-to-failed-marriage-and-insufficient-ties-to-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2021/physician-s-continued-supervised-practice-renewal-denied-due-to-excessive-duration-and-insufficient-progress-toward-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2021/physician-s-continued-supervised-practice-renewal-denied-due-to-excessive-duration-and-insufficient-progress-toward-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2021/physician-s-continued-supervised-practice-renewal-denied-due-to-excessive-duration-and-insufficient-progress-toward-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2021/physician-s-continued-supervised-practice-renewal-denied-due-to-excessive-duration-and-insufficient-progress-toward-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2021/physician-s-continued-supervised-practice-renewal-denied-due-to-excessive-duration-and-insufficient-progress-toward-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2021/physician-s-continued-supervised-practice-renewal-denied-due-to-excessive-duration-and-insufficient-progress-toward-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2020/turkish-citizen-residency-permit-revocation-upheld-due-to-criminal-record-and-child-support-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2020/turkish-citizen-residency-permit-revocation-upheld-due-to-criminal-record-and-child-support-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2020/turkish-citizen-residency-permit-revocation-upheld-due-to-criminal-record-and-child-support-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2020/turkish-citizen-residency-permit-revocation-upheld-due-to-criminal-record-and-child-support-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2020/turkish-citizen-residency-permit-revocation-upheld-due-to-criminal-record-and-child-support-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2020/turkish-citizen-residency-permit-revocation-upheld-due-to-criminal-record-and-child-support-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2018/applicant-v-canton-and-cantonal-bank-vexatious-litigation-and-cost-waivers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2018/applicant-v-canton-and-cantonal-bank-vexatious-litigation-and-cost-waivers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2018/applicant-v-canton-and-cantonal-bank-vexatious-litigation-and-cost-waivers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2018/applicant-v-canton-and-cantonal-bank-vexatious-litigation-and-cost-waivers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2018/applicant-v-canton-and-cantonal-bank-vexatious-litigation-and-cost-waivers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2018/applicant-v-canton-and-cantonal-bank-vexatious-litigation-and-cost-waivers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2017/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-due-to-lack-of-merit-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2017/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-due-to-lack-of-merit-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2017/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-due-to-lack-of-merit-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2017/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-due-to-lack-of-merit-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2017/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-due-to-lack-of-merit-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2017/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-due-to-lack-of-merit-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2016/association-v-cantonal-employment-service-work-permit-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2016/association-v-cantonal-employment-service-work-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2016/association-v-cantonal-employment-service-work-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2016/association-v-cantonal-employment-service-work-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2016/association-v-cantonal-employment-service-work-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2016/association-v-cantonal-employment-service-work-permit-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2015/finma-banking-law-violation-appeal-dismissed-as-time-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2015/finma-banking-law-violation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2015/finma-banking-law-violation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2015/finma-banking-law-violation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2015/finma-banking-law-violation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2015/finma-banking-law-violation-appeal-dismissed-as-time-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2014/macedonian-national-v-residence-permit-refusal-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2014/macedonian-national-v-residence-permit-refusal-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2014/macedonian-national-v-residence-permit-refusal-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2014/macedonian-national-v-residence-permit-refusal-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2014/macedonian-national-v-residence-permit-refusal-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2014/macedonian-national-v-residence-permit-refusal-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2013/tunisian-national-v-switzerland-refusal-to-renew-residence-permit-based-on-criminal-history-and-lack-of-affective-ties-to-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2013/tunisian-national-v-switzerland-refusal-to-renew-residence-permit-based-on-criminal-history-and-lack-of-affective-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2013/tunisian-national-v-switzerland-refusal-to-renew-residence-permit-based-on-criminal-history-and-lack-of-affective-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2013/tunisian-national-v-switzerland-refusal-to-renew-residence-permit-based-on-criminal-history-and-lack-of-affective-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2013/tunisian-national-v-switzerland-refusal-to-renew-residence-permit-based-on-criminal-history-and-lack-of-affective-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2013/tunisian-national-v-switzerland-refusal-to-renew-residence-permit-based-on-criminal-history-and-lack-of-affective-ties-to-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2012/appellant-v-zurich-cantonal-high-court-and-district-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2012/appellant-v-zurich-cantonal-high-court-and-district-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2012/appellant-v-zurich-cantonal-high-court-and-district-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2012/appellant-v-zurich-cantonal-high-court-and-district-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2012/appellant-v-zurich-cantonal-high-court-and-district-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2012/appellant-v-zurich-cantonal-high-court-and-district-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2011/turkish-national-v-switzerland-status-of-residence-permit-after-spouse-s-departure-and-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2011/turkish-national-v-switzerland-status-of-residence-permit-after-spouse-s-departure-and-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2011/turkish-national-v-switzerland-status-of-residence-permit-after-spouse-s-departure-and-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2011/turkish-national-v-switzerland-status-of-residence-permit-after-spouse-s-departure-and-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2011/turkish-national-v-switzerland-status-of-residence-permit-after-spouse-s-departure-and-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2011/turkish-national-v-switzerland-status-of-residence-permit-after-spouse-s-departure-and-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2010/federal-tax-administration-vat-reassessment-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2010/federal-tax-administration-vat-reassessment-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2010/federal-tax-administration-vat-reassessment-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2010/federal-tax-administration-vat-reassessment-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2010/federal-tax-administration-vat-reassessment-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2010/federal-tax-administration-vat-reassessment-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2009/moroccan-widow-s-residence-rights-after-death-of-italian-spouse-under-fmopa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2009/moroccan-widow-s-residence-rights-after-death-of-italian-spouse-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2009/moroccan-widow-s-residence-rights-after-death-of-italian-spouse-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2009/moroccan-widow-s-residence-rights-after-death-of-italian-spouse-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2009/moroccan-widow-s-residence-rights-after-death-of-italian-spouse-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2009/moroccan-widow-s-residence-rights-after-death-of-italian-spouse-under-fmopa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2008/vat-liability-on-commercial-refrigerated-storage-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2008/vat-liability-on-commercial-refrigerated-storage-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2008/vat-liability-on-commercial-refrigerated-storage-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2008/vat-liability-on-commercial-refrigerated-storage-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2008/vat-liability-on-commercial-refrigerated-storage-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2008/vat-liability-on-commercial-refrigerated-storage-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_531-2007/tunisian-national-s-appeal-against-residence-permit-denial-dismissed-due-to-procedural-inadmissibility-and-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2007/tunisian-national-s-appeal-against-residence-permit-denial-dismissed-due-to-procedural-inadmissibility-and-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_531-2007/tunisian-national-s-appeal-against-residence-permit-denial-dismissed-due-to-procedural-inadmissibility-and-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_531-2007/tunisian-national-s-appeal-against-residence-permit-denial-dismissed-due-to-procedural-inadmissibility-and-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_531-2007/tunisian-national-s-appeal-against-residence-permit-denial-dismissed-due-to-procedural-inadmissibility-and-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_531-2007/tunisian-national-s-appeal-against-residence-permit-denial-dismissed-due-to-procedural-inadmissibility-and-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2024/withdrawal-of-appeal-against-special-needs-school-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2024/withdrawal-of-appeal-against-special-needs-school-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2024/withdrawal-of-appeal-against-special-needs-school-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2024/withdrawal-of-appeal-against-special-needs-school-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2024/withdrawal-of-appeal-against-special-needs-school-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2024/withdrawal-of-appeal-against-special-needs-school-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2023/cantonal-withdrawal-of-unauthorized-dietary-supplement-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2023/cantonal-withdrawal-of-unauthorized-dietary-supplement-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2023/cantonal-withdrawal-of-unauthorized-dietary-supplement-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2023/cantonal-withdrawal-of-unauthorized-dietary-supplement-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2023/cantonal-withdrawal-of-unauthorized-dietary-supplement-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2023/cantonal-withdrawal-of-unauthorized-dietary-supplement-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2022/denial-of-legal-aid-upheld-in-municipal-fee-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2022/denial-of-legal-aid-upheld-in-municipal-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2022/denial-of-legal-aid-upheld-in-municipal-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2022/denial-of-legal-aid-upheld-in-municipal-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2022/denial-of-legal-aid-upheld-in-municipal-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2022/denial-of-legal-aid-upheld-in-municipal-fee-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2021/companies-appeal-regarding-minimum-wage-executive-order-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2021/companies-appeal-regarding-minimum-wage-executive-order-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2021/companies-appeal-regarding-minimum-wage-executive-order-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2021/companies-appeal-regarding-minimum-wage-executive-order-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2021/companies-appeal-regarding-minimum-wage-executive-order-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2021/companies-appeal-regarding-minimum-wage-executive-order-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2020/finma-confiscation-upheld-against-fund-management-company-for-severe-supervisory-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2020/finma-confiscation-upheld-against-fund-management-company-for-severe-supervisory-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2020/finma-confiscation-upheld-against-fund-management-company-for-severe-supervisory-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2020/finma-confiscation-upheld-against-fund-management-company-for-severe-supervisory-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2020/finma-confiscation-upheld-against-fund-management-company-for-severe-supervisory-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2020/finma-confiscation-upheld-against-fund-management-company-for-severe-supervisory-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2019/swiss-federal-supreme-court-upholds-vat-assessment-based-on-estimated-turnover-due-to-inadequate-restaurant-accounting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2019/swiss-federal-supreme-court-upholds-vat-assessment-based-on-estimated-turnover-due-to-inadequate-restaurant-accounting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2019/swiss-federal-supreme-court-upholds-vat-assessment-based-on-estimated-turnover-due-to-inadequate-restaurant-accounting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2019/swiss-federal-supreme-court-upholds-vat-assessment-based-on-estimated-turnover-due-to-inadequate-restaurant-accounting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2019/swiss-federal-supreme-court-upholds-vat-assessment-based-on-estimated-turnover-due-to-inadequate-restaurant-accounting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2019/swiss-federal-supreme-court-upholds-vat-assessment-based-on-estimated-turnover-due-to-inadequate-restaurant-accounting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2018/uae-national-residence-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2018/uae-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2018/uae-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2018/uae-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2018/uae-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2018/uae-national-residence-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2017/family-v-federal-administrative-court-interim-decision-on-appeal-costs-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2017/family-v-federal-administrative-court-interim-decision-on-appeal-costs-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2017/family-v-federal-administrative-court-interim-decision-on-appeal-costs-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2017/family-v-federal-administrative-court-interim-decision-on-appeal-costs-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2017/family-v-federal-administrative-court-interim-decision-on-appeal-costs-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2017/family-v-federal-administrative-court-interim-decision-on-appeal-costs-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2016/foreign-national-permit-revocation-appeal-dismissal-due-to-counsel-s-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2016/foreign-national-permit-revocation-appeal-dismissal-due-to-counsel-s-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2016/foreign-national-permit-revocation-appeal-dismissal-due-to-counsel-s-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2016/foreign-national-permit-revocation-appeal-dismissal-due-to-counsel-s-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2016/foreign-national-permit-revocation-appeal-dismissal-due-to-counsel-s-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2016/foreign-national-permit-revocation-appeal-dismissal-due-to-counsel-s-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2014/serbian-national-visa-revocation-and-legal-aid-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2014/serbian-national-visa-revocation-and-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2014/serbian-national-visa-revocation-and-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2014/serbian-national-visa-revocation-and-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2014/serbian-national-visa-revocation-and-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2014/serbian-national-visa-revocation-and-legal-aid-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2013/student-loan-repayment-obligation-affirmed-despite-payment-to-parent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2013/student-loan-repayment-obligation-affirmed-despite-payment-to-parent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2013/student-loan-repayment-obligation-affirmed-despite-payment-to-parent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2013/student-loan-repayment-obligation-affirmed-despite-payment-to-parent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2013/student-loan-repayment-obligation-affirmed-despite-payment-to-parent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2013/student-loan-repayment-obligation-affirmed-despite-payment-to-parent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2012/appeal-against-refusal-of-legal-aid-and-untimely-filing-in-municipality-liability-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2012/appeal-against-refusal-of-legal-aid-and-untimely-filing-in-municipality-liability-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2012/appeal-against-refusal-of-legal-aid-and-untimely-filing-in-municipality-liability-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2012/appeal-against-refusal-of-legal-aid-and-untimely-filing-in-municipality-liability-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2012/appeal-against-refusal-of-legal-aid-and-untimely-filing-in-municipality-liability-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2012/appeal-against-refusal-of-legal-aid-and-untimely-filing-in-municipality-liability-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2010/swiss-resident-taxability-of-german-pension-and-deduction-for-supplementary-german-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2010/swiss-resident-taxability-of-german-pension-and-deduction-for-supplementary-german-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2010/swiss-resident-taxability-of-german-pension-and-deduction-for-supplementary-german-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2010/swiss-resident-taxability-of-german-pension-and-deduction-for-supplementary-german-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2010/swiss-resident-taxability-of-german-pension-and-deduction-for-supplementary-german-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2010/swiss-resident-taxability-of-german-pension-and-deduction-for-supplementary-german-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2009/turkish-national-v-canton-of-bern-residency-permit-refusal-based-on-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2009/turkish-national-v-canton-of-bern-residency-permit-refusal-based-on-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2009/turkish-national-v-canton-of-bern-residency-permit-refusal-based-on-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2009/turkish-national-v-canton-of-bern-residency-permit-refusal-based-on-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2009/turkish-national-v-canton-of-bern-residency-permit-refusal-based-on-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2009/turkish-national-v-canton-of-bern-residency-permit-refusal-based-on-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2008/corporation-s-appeal-of-cost-advance-and-request-for-free-legal-aid-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2008/corporation-s-appeal-of-cost-advance-and-request-for-free-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2008/corporation-s-appeal-of-cost-advance-and-request-for-free-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2008/corporation-s-appeal-of-cost-advance-and-request-for-free-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2008/corporation-s-appeal-of-cost-advance-and-request-for-free-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2008/corporation-s-appeal-of-cost-advance-and-request-for-free-legal-aid-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_530-2007/guinean-national-denied-residence-permit-following-convictions-despite-swiss-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2007/guinean-national-denied-residence-permit-following-convictions-despite-swiss-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_530-2007/guinean-national-denied-residence-permit-following-convictions-despite-swiss-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_530-2007/guinean-national-denied-residence-permit-following-convictions-despite-swiss-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_530-2007/guinean-national-denied-residence-permit-following-convictions-despite-swiss-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_530-2007/guinean-national-denied-residence-permit-following-convictions-despite-swiss-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2025/residence-permit-revocation-under-asylum-hardship-provision-no-claim-under-art-8-echr-absent-partner-s-consolidated-residence-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2025/residence-permit-revocation-under-asylum-hardship-provision-no-claim-under-art-8-echr-absent-partner-s-consolidated-residence-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2025/residence-permit-revocation-under-asylum-hardship-provision-no-claim-under-art-8-echr-absent-partner-s-consolidated-residence-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2025/residence-permit-revocation-under-asylum-hardship-provision-no-claim-under-art-8-echr-absent-partner-s-consolidated-residence-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2025/residence-permit-revocation-under-asylum-hardship-provision-no-claim-under-art-8-echr-absent-partner-s-consolidated-residence-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2025/residence-permit-revocation-under-asylum-hardship-provision-no-claim-under-art-8-echr-absent-partner-s-consolidated-residence-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2024/federal-supreme-court-dismisses-appeal-against-tax-information-exchange-with-netherlands</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2024/federal-supreme-court-dismisses-appeal-against-tax-information-exchange-with-netherlands"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2024/federal-supreme-court-dismisses-appeal-against-tax-information-exchange-with-netherlands"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2024/federal-supreme-court-dismisses-appeal-against-tax-information-exchange-with-netherlands"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2024/federal-supreme-court-dismisses-appeal-against-tax-information-exchange-with-netherlands"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2024/federal-supreme-court-dismisses-appeal-against-tax-information-exchange-with-netherlands"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2023/appeal-regarding-residence-permit-extension-and-expulsion-of-nigerian-national-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2023/appeal-regarding-residence-permit-extension-and-expulsion-of-nigerian-national-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2023/appeal-regarding-residence-permit-extension-and-expulsion-of-nigerian-national-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2023/appeal-regarding-residence-permit-extension-and-expulsion-of-nigerian-national-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2023/appeal-regarding-residence-permit-extension-and-expulsion-of-nigerian-national-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2023/appeal-regarding-residence-permit-extension-and-expulsion-of-nigerian-national-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2022/gynecologist-sanctioned-for-unnecessary-hysterectomy-and-lack-of-informed-consent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2022/gynecologist-sanctioned-for-unnecessary-hysterectomy-and-lack-of-informed-consent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2022/gynecologist-sanctioned-for-unnecessary-hysterectomy-and-lack-of-informed-consent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2022/gynecologist-sanctioned-for-unnecessary-hysterectomy-and-lack-of-informed-consent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2022/gynecologist-sanctioned-for-unnecessary-hysterectomy-and-lack-of-informed-consent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2022/gynecologist-sanctioned-for-unnecessary-hysterectomy-and-lack-of-informed-consent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2021/claimant-v-federal-administrative-court-timeliness-of-appeal-against-tax-notification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2021/claimant-v-federal-administrative-court-timeliness-of-appeal-against-tax-notification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2021/claimant-v-federal-administrative-court-timeliness-of-appeal-against-tax-notification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2021/claimant-v-federal-administrative-court-timeliness-of-appeal-against-tax-notification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2021/claimant-v-federal-administrative-court-timeliness-of-appeal-against-tax-notification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2021/claimant-v-federal-administrative-court-timeliness-of-appeal-against-tax-notification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2020/foreign-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2020/foreign-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2020/foreign-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2020/foreign-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2020/foreign-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2020/foreign-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2019/tax-appeal-and-legal-aid-application-rejected-for-failure-to-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2019/tax-appeal-and-legal-aid-application-rejected-for-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2019/tax-appeal-and-legal-aid-application-rejected-for-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2019/tax-appeal-and-legal-aid-application-rejected-for-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2019/tax-appeal-and-legal-aid-application-rejected-for-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2019/tax-appeal-and-legal-aid-application-rejected-for-failure-to-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2018/swiss-company-real-estate-acquisition-permit-dispute-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2018/swiss-company-real-estate-acquisition-permit-dispute-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2018/swiss-company-real-estate-acquisition-permit-dispute-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2018/swiss-company-real-estate-acquisition-permit-dispute-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2018/swiss-company-real-estate-acquisition-permit-dispute-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2018/swiss-company-real-estate-acquisition-permit-dispute-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2017/agricultural-society-appeal-regarding-authorized-border-crossing-and-vehicle-fee-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2017/agricultural-society-appeal-regarding-authorized-border-crossing-and-vehicle-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2017/agricultural-society-appeal-regarding-authorized-border-crossing-and-vehicle-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2017/agricultural-society-appeal-regarding-authorized-border-crossing-and-vehicle-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2017/agricultural-society-appeal-regarding-authorized-border-crossing-and-vehicle-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2017/agricultural-society-appeal-regarding-authorized-border-crossing-and-vehicle-fee-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2016/swiss-federal-supreme-court-upholds-permit-revocation-and-expulsion-for-repeated-violent-felonies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2016/swiss-federal-supreme-court-upholds-permit-revocation-and-expulsion-for-repeated-violent-felonies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2016/swiss-federal-supreme-court-upholds-permit-revocation-and-expulsion-for-repeated-violent-felonies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2016/swiss-federal-supreme-court-upholds-permit-revocation-and-expulsion-for-repeated-violent-felonies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2016/swiss-federal-supreme-court-upholds-permit-revocation-and-expulsion-for-repeated-violent-felonies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2016/swiss-federal-supreme-court-upholds-permit-revocation-and-expulsion-for-repeated-violent-felonies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2015/italian-national-s-indefinite-entry-ban-upheld-due-to-serious-and-persistent-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2015/italian-national-s-indefinite-entry-ban-upheld-due-to-serious-and-persistent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2015/italian-national-s-indefinite-entry-ban-upheld-due-to-serious-and-persistent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2015/italian-national-s-indefinite-entry-ban-upheld-due-to-serious-and-persistent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2015/italian-national-s-indefinite-entry-ban-upheld-due-to-serious-and-persistent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2015/italian-national-s-indefinite-entry-ban-upheld-due-to-serious-and-persistent-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2014/swiss-federal-supreme-court-remands-tariff-review-based-on-necessity-of-substantive-clause-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2014/swiss-federal-supreme-court-remands-tariff-review-based-on-necessity-of-substantive-clause-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2014/swiss-federal-supreme-court-remands-tariff-review-based-on-necessity-of-substantive-clause-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2014/swiss-federal-supreme-court-remands-tariff-review-based-on-necessity-of-substantive-clause-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2014/swiss-federal-supreme-court-remands-tariff-review-based-on-necessity-of-substantive-clause-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2014/swiss-federal-supreme-court-remands-tariff-review-based-on-necessity-of-substantive-clause-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2013/revocation-of-residence-permit-based-on-criminal-record-and-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2013/revocation-of-residence-permit-based-on-criminal-record-and-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2013/revocation-of-residence-permit-based-on-criminal-record-and-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2013/revocation-of-residence-permit-based-on-criminal-record-and-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2013/revocation-of-residence-permit-based-on-criminal-record-and-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2013/revocation-of-residence-permit-based-on-criminal-record-and-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2012/swiss-supreme-court-upholds-denial-of-residence-permit-to-individual-with-prior-deportation-order-due-to-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2012/swiss-supreme-court-upholds-denial-of-residence-permit-to-individual-with-prior-deportation-order-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2012/swiss-supreme-court-upholds-denial-of-residence-permit-to-individual-with-prior-deportation-order-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2012/swiss-supreme-court-upholds-denial-of-residence-permit-to-individual-with-prior-deportation-order-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2012/swiss-supreme-court-upholds-denial-of-residence-permit-to-individual-with-prior-deportation-order-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2012/swiss-supreme-court-upholds-denial-of-residence-permit-to-individual-with-prior-deportation-order-due-to-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2011/swiss-farmer-liable-for-import-duties-due-to-lack-of-independent-land-management</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2011/swiss-farmer-liable-for-import-duties-due-to-lack-of-independent-land-management"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2011/swiss-farmer-liable-for-import-duties-due-to-lack-of-independent-land-management"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2011/swiss-farmer-liable-for-import-duties-due-to-lack-of-independent-land-management"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2011/swiss-farmer-liable-for-import-duties-due-to-lack-of-independent-land-management"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2011/swiss-farmer-liable-for-import-duties-due-to-lack-of-independent-land-management"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2010/producers-association-v-federal-court-regarding-modification-of-saucisson-vaudois-pgi-specifications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2010/producers-association-v-federal-court-regarding-modification-of-saucisson-vaudois-pgi-specifications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2010/producers-association-v-federal-court-regarding-modification-of-saucisson-vaudois-pgi-specifications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2010/producers-association-v-federal-court-regarding-modification-of-saucisson-vaudois-pgi-specifications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2010/producers-association-v-federal-court-regarding-modification-of-saucisson-vaudois-pgi-specifications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2010/producers-association-v-federal-court-regarding-modification-of-saucisson-vaudois-pgi-specifications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2009/zurich-pharmacist-appeal-against-physician-self-dispensation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2009/zurich-pharmacist-appeal-against-physician-self-dispensation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2009/zurich-pharmacist-appeal-against-physician-self-dispensation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2009/zurich-pharmacist-appeal-against-physician-self-dispensation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2009/zurich-pharmacist-appeal-against-physician-self-dispensation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2009/zurich-pharmacist-appeal-against-physician-self-dispensation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2008/appeal-against-cantonal-tax-law-amendment-dismissed-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2008/appeal-against-cantonal-tax-law-amendment-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2008/appeal-against-cantonal-tax-law-amendment-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2008/appeal-against-cantonal-tax-law-amendment-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2008/appeal-against-cantonal-tax-law-amendment-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2008/appeal-against-cantonal-tax-law-amendment-dismissed-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_53-2007/taxpayers-v-canton-on-intermediate-taxation-for-real-estate-sale-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2007/taxpayers-v-canton-on-intermediate-taxation-for-real-estate-sale-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_53-2007/taxpayers-v-canton-on-intermediate-taxation-for-real-estate-sale-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_53-2007/taxpayers-v-canton-on-intermediate-taxation-for-real-estate-sale-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_53-2007/taxpayers-v-canton-on-intermediate-taxation-for-real-estate-sale-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_53-2007/taxpayers-v-canton-on-intermediate-taxation-for-real-estate-sale-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2023/egyptian-appellant-vs-state-secretariat-for-migration-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2023/egyptian-appellant-vs-state-secretariat-for-migration-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2023/egyptian-appellant-vs-state-secretariat-for-migration-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2023/egyptian-appellant-vs-state-secretariat-for-migration-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2023/egyptian-appellant-vs-state-secretariat-for-migration-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2023/egyptian-appellant-vs-state-secretariat-for-migration-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2022/dismissal-of-pro-bono-legal-aid-for-futile-state-liability-claim-based-on-final-judgments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2022/dismissal-of-pro-bono-legal-aid-for-futile-state-liability-claim-based-on-final-judgments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2022/dismissal-of-pro-bono-legal-aid-for-futile-state-liability-claim-based-on-final-judgments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2022/dismissal-of-pro-bono-legal-aid-for-futile-state-liability-claim-based-on-final-judgments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2022/dismissal-of-pro-bono-legal-aid-for-futile-state-liability-claim-based-on-final-judgments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2022/dismissal-of-pro-bono-legal-aid-for-futile-state-liability-claim-based-on-final-judgments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2021/french-national-entry-ban-re-examination-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2021/french-national-entry-ban-re-examination-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2021/french-national-entry-ban-re-examination-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2021/french-national-entry-ban-re-examination-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2021/french-national-entry-ban-re-examination-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2021/french-national-entry-ban-re-examination-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2020/dominican-citizen-v-swiss-authorities-lapse-of-establishment-permit-due-to-foreign-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2020/dominican-citizen-v-swiss-authorities-lapse-of-establishment-permit-due-to-foreign-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2020/dominican-citizen-v-swiss-authorities-lapse-of-establishment-permit-due-to-foreign-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2020/dominican-citizen-v-swiss-authorities-lapse-of-establishment-permit-due-to-foreign-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2020/dominican-citizen-v-swiss-authorities-lapse-of-establishment-permit-due-to-foreign-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2020/dominican-citizen-v-swiss-authorities-lapse-of-establishment-permit-due-to-foreign-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2019/jamaican-national-revocation-of-eu-efta-permit-due-to-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2019/jamaican-national-revocation-of-eu-efta-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2019/jamaican-national-revocation-of-eu-efta-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2019/jamaican-national-revocation-of-eu-efta-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2019/jamaican-national-revocation-of-eu-efta-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2019/jamaican-national-revocation-of-eu-efta-permit-due-to-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2018/dismissal-of-appeal-regarding-tax-return-fine-due-to-untimely-submission-and-inadequate-briefing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2018/dismissal-of-appeal-regarding-tax-return-fine-due-to-untimely-submission-and-inadequate-briefing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2018/dismissal-of-appeal-regarding-tax-return-fine-due-to-untimely-submission-and-inadequate-briefing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2018/dismissal-of-appeal-regarding-tax-return-fine-due-to-untimely-submission-and-inadequate-briefing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2018/dismissal-of-appeal-regarding-tax-return-fine-due-to-untimely-submission-and-inadequate-briefing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2018/dismissal-of-appeal-regarding-tax-return-fine-due-to-untimely-submission-and-inadequate-briefing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2017/public-broadcaster-cross-promotion-transparency-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2017/public-broadcaster-cross-promotion-transparency-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2017/public-broadcaster-cross-promotion-transparency-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2017/public-broadcaster-cross-promotion-transparency-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2017/public-broadcaster-cross-promotion-transparency-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2017/public-broadcaster-cross-promotion-transparency-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2016/repayment-of-legal-aid-costs-after-improved-financial-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2016/repayment-of-legal-aid-costs-after-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2016/repayment-of-legal-aid-costs-after-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2016/repayment-of-legal-aid-costs-after-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2016/repayment-of-legal-aid-costs-after-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2016/repayment-of-legal-aid-costs-after-improved-financial-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2015/appeal-inadmissible-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2015/appeal-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2015/appeal-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2015/appeal-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2015/appeal-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2015/appeal-inadmissible-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2014/interest-deduction-dispute-on-australian-lp-investment-and-estv-binding-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2014/interest-deduction-dispute-on-australian-lp-investment-and-estv-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2014/interest-deduction-dispute-on-australian-lp-investment-and-estv-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2014/interest-deduction-dispute-on-australian-lp-investment-and-estv-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2014/interest-deduction-dispute-on-australian-lp-investment-and-estv-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2014/interest-deduction-dispute-on-australian-lp-investment-and-estv-binding-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2013/turkish-national-s-settlement-permit-withdrawal-upheld-despite-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2013/turkish-national-s-settlement-permit-withdrawal-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2013/turkish-national-s-settlement-permit-withdrawal-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2013/turkish-national-s-settlement-permit-withdrawal-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2013/turkish-national-s-settlement-permit-withdrawal-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2013/turkish-national-s-settlement-permit-withdrawal-upheld-despite-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2012/challenge-to-municipal-residency-requirement-for-camp-subsidies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2012/challenge-to-municipal-residency-requirement-for-camp-subsidies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2012/challenge-to-municipal-residency-requirement-for-camp-subsidies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2012/challenge-to-municipal-residency-requirement-for-camp-subsidies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2012/challenge-to-municipal-residency-requirement-for-camp-subsidies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2012/challenge-to-municipal-residency-requirement-for-camp-subsidies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2011/appeal-inadmissibility-due-to-failure-to-submit-challenged-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2011/appeal-inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2011/appeal-inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2011/appeal-inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2011/appeal-inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2011/appeal-inadmissibility-due-to-failure-to-submit-challenged-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2010/swiss-federal-supreme-court-upholds-withdrawal-of-retail-training-authorization-due-to-multiple-faults-including-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2010/swiss-federal-supreme-court-upholds-withdrawal-of-retail-training-authorization-due-to-multiple-faults-including-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2010/swiss-federal-supreme-court-upholds-withdrawal-of-retail-training-authorization-due-to-multiple-faults-including-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2010/swiss-federal-supreme-court-upholds-withdrawal-of-retail-training-authorization-due-to-multiple-faults-including-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2010/swiss-federal-supreme-court-upholds-withdrawal-of-retail-training-authorization-due-to-multiple-faults-including-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2010/swiss-federal-supreme-court-upholds-withdrawal-of-retail-training-authorization-due-to-multiple-faults-including-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2009/utility-company-v-cantonal-council-sernf-river-concession-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2009/utility-company-v-cantonal-council-sernf-river-concession-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2009/utility-company-v-cantonal-council-sernf-river-concession-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2009/utility-company-v-cantonal-council-sernf-river-concession-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2009/utility-company-v-cantonal-council-sernf-river-concession-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2009/utility-company-v-cantonal-council-sernf-river-concession-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2008/swiss-residence-permit-non-renewal-based-on-criminal-convictions-and-false-pretenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2008/swiss-residence-permit-non-renewal-based-on-criminal-convictions-and-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2008/swiss-residence-permit-non-renewal-based-on-criminal-convictions-and-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2008/swiss-residence-permit-non-renewal-based-on-criminal-convictions-and-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2008/swiss-residence-permit-non-renewal-based-on-criminal-convictions-and-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2008/swiss-residence-permit-non-renewal-based-on-criminal-convictions-and-false-pretenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_529-2007/federal-court-upholds-detention-for-evasion-of-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2007/federal-court-upholds-detention-for-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_529-2007/federal-court-upholds-detention-for-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_529-2007/federal-court-upholds-detention-for-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_529-2007/federal-court-upholds-detention-for-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_529-2007/federal-court-upholds-detention-for-evasion-of-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2024/iranian-woman-s-study-permit-and-deportation-appeal-rejected-by-swiss-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2024/iranian-woman-s-study-permit-and-deportation-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2024/iranian-woman-s-study-permit-and-deportation-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2024/iranian-woman-s-study-permit-and-deportation-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2024/iranian-woman-s-study-permit-and-deportation-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2024/iranian-woman-s-study-permit-and-deportation-appeal-rejected-by-swiss-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2023/swiss-federal-supreme-court-upholds-24-month-residency-assignment-for-non-cooperative-deportee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2023/swiss-federal-supreme-court-upholds-24-month-residency-assignment-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2023/swiss-federal-supreme-court-upholds-24-month-residency-assignment-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2023/swiss-federal-supreme-court-upholds-24-month-residency-assignment-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2023/swiss-federal-supreme-court-upholds-24-month-residency-assignment-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2023/swiss-federal-supreme-court-upholds-24-month-residency-assignment-for-non-cooperative-deportee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2022/swiss-sport-integrity-v-importer-of-dhea</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2022/swiss-sport-integrity-v-importer-of-dhea"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2022/swiss-sport-integrity-v-importer-of-dhea"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2022/swiss-sport-integrity-v-importer-of-dhea"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2022/swiss-sport-integrity-v-importer-of-dhea"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2022/swiss-sport-integrity-v-importer-of-dhea"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2021/somali-national-v-switzerland-extinction-of-residence-permit-due-to-prolonged-absence-overriding-echr-article-8-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2021/somali-national-v-switzerland-extinction-of-residence-permit-due-to-prolonged-absence-overriding-echr-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2021/somali-national-v-switzerland-extinction-of-residence-permit-due-to-prolonged-absence-overriding-echr-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2021/somali-national-v-switzerland-extinction-of-residence-permit-due-to-prolonged-absence-overriding-echr-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2021/somali-national-v-switzerland-extinction-of-residence-permit-due-to-prolonged-absence-overriding-echr-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2021/somali-national-v-switzerland-extinction-of-residence-permit-due-to-prolonged-absence-overriding-echr-article-8-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2020/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-serious-violent-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2020/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2020/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2020/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2020/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2020/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-serious-violent-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2019/geneva-registration-duties-valuation-of-reserved-right-of-habitation-in-mixed-sale-donation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2019/geneva-registration-duties-valuation-of-reserved-right-of-habitation-in-mixed-sale-donation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2019/geneva-registration-duties-valuation-of-reserved-right-of-habitation-in-mixed-sale-donation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2019/geneva-registration-duties-valuation-of-reserved-right-of-habitation-in-mixed-sale-donation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2019/geneva-registration-duties-valuation-of-reserved-right-of-habitation-in-mixed-sale-donation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2019/geneva-registration-duties-valuation-of-reserved-right-of-habitation-in-mixed-sale-donation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2018/kosovar-national-residence-permit-appeal-timeliness-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2018/kosovar-national-residence-permit-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2018/kosovar-national-residence-permit-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2018/kosovar-national-residence-permit-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2018/kosovar-national-residence-permit-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2018/kosovar-national-residence-permit-appeal-timeliness-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2017/father-s-late-family-reunification-request-for-children-denied-due-to-established-ties-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2017/father-s-late-family-reunification-request-for-children-denied-due-to-established-ties-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2017/father-s-late-family-reunification-request-for-children-denied-due-to-established-ties-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2017/father-s-late-family-reunification-request-for-children-denied-due-to-established-ties-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2017/father-s-late-family-reunification-request-for-children-denied-due-to-established-ties-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2017/father-s-late-family-reunification-request-for-children-denied-due-to-established-ties-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2016/faoa-v-auditor-on-license-revocation-for-independence-breach</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2016/faoa-v-auditor-on-license-revocation-for-independence-breach"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2016/faoa-v-auditor-on-license-revocation-for-independence-breach"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2016/faoa-v-auditor-on-license-revocation-for-independence-breach"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2016/faoa-v-auditor-on-license-revocation-for-independence-breach"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2016/faoa-v-auditor-on-license-revocation-for-independence-breach"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2015/algerian-national-v-switzerland-appeal-on-residence-permit-revocation-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2015/algerian-national-v-switzerland-appeal-on-residence-permit-revocation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2015/algerian-national-v-switzerland-appeal-on-residence-permit-revocation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2015/algerian-national-v-switzerland-appeal-on-residence-permit-revocation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2015/algerian-national-v-switzerland-appeal-on-residence-permit-revocation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2015/algerian-national-v-switzerland-appeal-on-residence-permit-revocation-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2014/taxpayer-appeal-dismissed-for-lack-of-legal-substantiation-regarding-share-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2014/taxpayer-appeal-dismissed-for-lack-of-legal-substantiation-regarding-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2014/taxpayer-appeal-dismissed-for-lack-of-legal-substantiation-regarding-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2014/taxpayer-appeal-dismissed-for-lack-of-legal-substantiation-regarding-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2014/taxpayer-appeal-dismissed-for-lack-of-legal-substantiation-regarding-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2014/taxpayer-appeal-dismissed-for-lack-of-legal-substantiation-regarding-share-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2012/parents-unilateral-choice-of-private-school-over-public-special-education-funding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2012/parents-unilateral-choice-of-private-school-over-public-special-education-funding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2012/parents-unilateral-choice-of-private-school-over-public-special-education-funding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2012/parents-unilateral-choice-of-private-school-over-public-special-education-funding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2012/parents-unilateral-choice-of-private-school-over-public-special-education-funding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2012/parents-unilateral-choice-of-private-school-over-public-special-education-funding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2011/physician-s-appeal-against-tax-evasion-fines-for-undisclosed-income-and-double-deductions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2011/physician-s-appeal-against-tax-evasion-fines-for-undisclosed-income-and-double-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2011/physician-s-appeal-against-tax-evasion-fines-for-undisclosed-income-and-double-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2011/physician-s-appeal-against-tax-evasion-fines-for-undisclosed-income-and-double-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2011/physician-s-appeal-against-tax-evasion-fines-for-undisclosed-income-and-double-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2011/physician-s-appeal-against-tax-evasion-fines-for-undisclosed-income-and-double-deductions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2010/architectural-competition-award-challenge-admissibility-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2010/architectural-competition-award-challenge-admissibility-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2010/architectural-competition-award-challenge-admissibility-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2010/architectural-competition-award-challenge-admissibility-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2010/architectural-competition-award-challenge-admissibility-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2010/architectural-competition-award-challenge-admissibility-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2009/federal-supreme-court-dismisses-recourse-challenging-withdrawal-of-suspensive-effect-in-temporary-admission-dispute-due-to-lack-of-constitutional-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2009/federal-supreme-court-dismisses-recourse-challenging-withdrawal-of-suspensive-effect-in-temporary-admission-dispute-due-to-lack-of-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2009/federal-supreme-court-dismisses-recourse-challenging-withdrawal-of-suspensive-effect-in-temporary-admission-dispute-due-to-lack-of-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2009/federal-supreme-court-dismisses-recourse-challenging-withdrawal-of-suspensive-effect-in-temporary-admission-dispute-due-to-lack-of-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2009/federal-supreme-court-dismisses-recourse-challenging-withdrawal-of-suspensive-effect-in-temporary-admission-dispute-due-to-lack-of-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2009/federal-supreme-court-dismisses-recourse-challenging-withdrawal-of-suspensive-effect-in-temporary-admission-dispute-due-to-lack-of-constitutional-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2008/llc-advance-payment-obligation-and-ineligibility-for-legal-aid-in-vat-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2008/llc-advance-payment-obligation-and-ineligibility-for-legal-aid-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2008/llc-advance-payment-obligation-and-ineligibility-for-legal-aid-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2008/llc-advance-payment-obligation-and-ineligibility-for-legal-aid-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2008/llc-advance-payment-obligation-and-ineligibility-for-legal-aid-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2008/llc-advance-payment-obligation-and-ineligibility-for-legal-aid-in-vat-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_528-2007/kosovan-spouse-denied-residency-extension-due-to-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2007/kosovan-spouse-denied-residency-extension-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_528-2007/kosovan-spouse-denied-residency-extension-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_528-2007/kosovan-spouse-denied-residency-extension-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_528-2007/kosovan-spouse-denied-residency-extension-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_528-2007/kosovan-spouse-denied-residency-extension-due-to-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2025/filipino-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2025/filipino-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2025/filipino-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2025/filipino-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2025/filipino-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2025/filipino-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2023/parents-v-municipality-school-transport-costs-and-right-to-education</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2023/parents-v-municipality-school-transport-costs-and-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2023/parents-v-municipality-school-transport-costs-and-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2023/parents-v-municipality-school-transport-costs-and-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2023/parents-v-municipality-school-transport-costs-and-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2023/parents-v-municipality-school-transport-costs-and-right-to-education"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2022/swiss-federal-supreme-court-decision-on-undisclosed-liechtenstein-foundation-and-retroactive-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2022/swiss-federal-supreme-court-decision-on-undisclosed-liechtenstein-foundation-and-retroactive-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2022/swiss-federal-supreme-court-decision-on-undisclosed-liechtenstein-foundation-and-retroactive-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2022/swiss-federal-supreme-court-decision-on-undisclosed-liechtenstein-foundation-and-retroactive-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2022/swiss-federal-supreme-court-decision-on-undisclosed-liechtenstein-foundation-and-retroactive-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2022/swiss-federal-supreme-court-decision-on-undisclosed-liechtenstein-foundation-and-retroactive-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2021/federal-supreme-court-dismisses-appeal-against-denial-of-residence-permit-renewal-and-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2021/federal-supreme-court-dismisses-appeal-against-denial-of-residence-permit-renewal-and-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2021/federal-supreme-court-dismisses-appeal-against-denial-of-residence-permit-renewal-and-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2021/federal-supreme-court-dismisses-appeal-against-denial-of-residence-permit-renewal-and-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2021/federal-supreme-court-dismisses-appeal-against-denial-of-residence-permit-renewal-and-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2021/federal-supreme-court-dismisses-appeal-against-denial-of-residence-permit-renewal-and-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2020/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2020/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2020/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2020/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2020/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2020/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2019/federal-supreme-court-dismisses-appeal-against-refusal-to-review-notarial-disciplinary-decision-due-to-lack-of-standing-and-inadequate-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2019/federal-supreme-court-dismisses-appeal-against-refusal-to-review-notarial-disciplinary-decision-due-to-lack-of-standing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2019/federal-supreme-court-dismisses-appeal-against-refusal-to-review-notarial-disciplinary-decision-due-to-lack-of-standing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2019/federal-supreme-court-dismisses-appeal-against-refusal-to-review-notarial-disciplinary-decision-due-to-lack-of-standing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2019/federal-supreme-court-dismisses-appeal-against-refusal-to-review-notarial-disciplinary-decision-due-to-lack-of-standing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2019/federal-supreme-court-dismisses-appeal-against-refusal-to-review-notarial-disciplinary-decision-due-to-lack-of-standing-and-inadequate-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2018/withdrawal-of-appeal-concerning-nursing-care-tariffs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2018/withdrawal-of-appeal-concerning-nursing-care-tariffs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2018/withdrawal-of-appeal-concerning-nursing-care-tariffs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2018/withdrawal-of-appeal-concerning-nursing-care-tariffs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2018/withdrawal-of-appeal-concerning-nursing-care-tariffs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2018/withdrawal-of-appeal-concerning-nursing-care-tariffs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2017/criminal-convictions-outweigh-family-life-in-residence-permit-renewal-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2017/criminal-convictions-outweigh-family-life-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2017/criminal-convictions-outweigh-family-life-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2017/criminal-convictions-outweigh-family-life-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2017/criminal-convictions-outweigh-family-life-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2017/criminal-convictions-outweigh-family-life-in-residence-permit-renewal-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2016/liechtenstein-taxpayer-denied-retrospective-vat-deduction-for-unused-aircraft</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2016/liechtenstein-taxpayer-denied-retrospective-vat-deduction-for-unused-aircraft"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2016/liechtenstein-taxpayer-denied-retrospective-vat-deduction-for-unused-aircraft"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2016/liechtenstein-taxpayer-denied-retrospective-vat-deduction-for-unused-aircraft"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2016/liechtenstein-taxpayer-denied-retrospective-vat-deduction-for-unused-aircraft"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2016/liechtenstein-taxpayer-denied-retrospective-vat-deduction-for-unused-aircraft"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2015/federal-tax-administration-v-taxpayer-bank-information-exchange-with-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2015/federal-tax-administration-v-taxpayer-bank-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2015/federal-tax-administration-v-taxpayer-bank-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2015/federal-tax-administration-v-taxpayer-bank-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2015/federal-tax-administration-v-taxpayer-bank-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2015/federal-tax-administration-v-taxpayer-bank-information-exchange-with-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2014/swissgrid-v-elcom-network-usage-tariffs-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2014/swissgrid-v-elcom-network-usage-tariffs-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2014/swissgrid-v-elcom-network-usage-tariffs-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2014/swissgrid-v-elcom-network-usage-tariffs-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2014/swissgrid-v-elcom-network-usage-tariffs-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2014/swissgrid-v-elcom-network-usage-tariffs-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2012/turkish-national-s-rejected-permanent-residency-restoration-and-legal-aid-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2012/turkish-national-s-rejected-permanent-residency-restoration-and-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2012/turkish-national-s-rejected-permanent-residency-restoration-and-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2012/turkish-national-s-rejected-permanent-residency-restoration-and-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2012/turkish-national-s-rejected-permanent-residency-restoration-and-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2012/turkish-national-s-rejected-permanent-residency-restoration-and-legal-aid-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2011/taxpayer-v-tax-authority-summary-assessment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2011/taxpayer-v-tax-authority-summary-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2011/taxpayer-v-tax-authority-summary-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2011/taxpayer-v-tax-authority-summary-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2011/taxpayer-v-tax-authority-summary-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2011/taxpayer-v-tax-authority-summary-assessment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2010/burkina-faso-national-detained-pending-removal-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2010/burkina-faso-national-detained-pending-removal-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2010/burkina-faso-national-detained-pending-removal-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2010/burkina-faso-national-detained-pending-removal-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2010/burkina-faso-national-detained-pending-removal-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2010/burkina-faso-national-detained-pending-removal-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2009/niederenbach-water-power-concession-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2009/niederenbach-water-power-concession-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2009/niederenbach-water-power-concession-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2009/niederenbach-water-power-concession-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2009/niederenbach-water-power-concession-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2009/niederenbach-water-power-concession-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2008/extension-of-alien-detention-upheld-due-to-flight-risk-and-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2008/extension-of-alien-detention-upheld-due-to-flight-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2008/extension-of-alien-detention-upheld-due-to-flight-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2008/extension-of-alien-detention-upheld-due-to-flight-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2008/extension-of-alien-detention-upheld-due-to-flight-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2008/extension-of-alien-detention-upheld-due-to-flight-risk-and-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_527-2007/collective-management-organization-distribution-regulation-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2007/collective-management-organization-distribution-regulation-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_527-2007/collective-management-organization-distribution-regulation-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_527-2007/collective-management-organization-distribution-regulation-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_527-2007/collective-management-organization-distribution-regulation-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_527-2007/collective-management-organization-distribution-regulation-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2024/physician-patient-confidentiality-vs-adult-protection-order-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2024/physician-patient-confidentiality-vs-adult-protection-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2024/physician-patient-confidentiality-vs-adult-protection-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2024/physician-patient-confidentiality-vs-adult-protection-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2024/physician-patient-confidentiality-vs-adult-protection-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2024/physician-patient-confidentiality-vs-adult-protection-order-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2023/federal-supreme-court-upholds-dismissal-for-unpaid-cost-advance-in-cbd-product-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2023/federal-supreme-court-upholds-dismissal-for-unpaid-cost-advance-in-cbd-product-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2023/federal-supreme-court-upholds-dismissal-for-unpaid-cost-advance-in-cbd-product-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2023/federal-supreme-court-upholds-dismissal-for-unpaid-cost-advance-in-cbd-product-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2023/federal-supreme-court-upholds-dismissal-for-unpaid-cost-advance-in-cbd-product-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2023/federal-supreme-court-upholds-dismissal-for-unpaid-cost-advance-in-cbd-product-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2022/romanian-national-v-switzerland-article-3-echr-and-medical-hardship-in-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2022/romanian-national-v-switzerland-article-3-echr-and-medical-hardship-in-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2022/romanian-national-v-switzerland-article-3-echr-and-medical-hardship-in-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2022/romanian-national-v-switzerland-article-3-echr-and-medical-hardship-in-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2022/romanian-national-v-switzerland-article-3-echr-and-medical-hardship-in-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2022/romanian-national-v-switzerland-article-3-echr-and-medical-hardship-in-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2021/appeal-regarding-denial-of-reinstatement-of-time-limit-in-insurance-intermediary-examination-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2021/appeal-regarding-denial-of-reinstatement-of-time-limit-in-insurance-intermediary-examination-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2021/appeal-regarding-denial-of-reinstatement-of-time-limit-in-insurance-intermediary-examination-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2021/appeal-regarding-denial-of-reinstatement-of-time-limit-in-insurance-intermediary-examination-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2021/appeal-regarding-denial-of-reinstatement-of-time-limit-in-insurance-intermediary-examination-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2021/appeal-regarding-denial-of-reinstatement-of-time-limit-in-insurance-intermediary-examination-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2020/taxpayer-lacks-legal-interest-to-challenge-zero-tax-assessment-based-on-loss-carry-forwards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2020/taxpayer-lacks-legal-interest-to-challenge-zero-tax-assessment-based-on-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2020/taxpayer-lacks-legal-interest-to-challenge-zero-tax-assessment-based-on-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2020/taxpayer-lacks-legal-interest-to-challenge-zero-tax-assessment-based-on-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2020/taxpayer-lacks-legal-interest-to-challenge-zero-tax-assessment-based-on-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2020/taxpayer-lacks-legal-interest-to-challenge-zero-tax-assessment-based-on-loss-carry-forwards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2019/tax-evasion-and-hidden-profit-distributions-by-llc-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2019/tax-evasion-and-hidden-profit-distributions-by-llc-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2019/tax-evasion-and-hidden-profit-distributions-by-llc-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2019/tax-evasion-and-hidden-profit-distributions-by-llc-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2019/tax-evasion-and-hidden-profit-distributions-by-llc-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2019/tax-evasion-and-hidden-profit-distributions-by-llc-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2018/detention-pending-expulsion-for-felony-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2018/detention-pending-expulsion-for-felony-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2018/detention-pending-expulsion-for-felony-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2018/detention-pending-expulsion-for-felony-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2018/detention-pending-expulsion-for-felony-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2018/detention-pending-expulsion-for-felony-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2017/macedonian-national-v-cantonal-administrative-court-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2017/macedonian-national-v-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2017/macedonian-national-v-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2017/macedonian-national-v-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2017/macedonian-national-v-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2017/macedonian-national-v-cantonal-administrative-court-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2016/foreign-national-v-state-on-free-legal-counsel-for-prolonged-deportation-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2016/foreign-national-v-state-on-free-legal-counsel-for-prolonged-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2016/foreign-national-v-state-on-free-legal-counsel-for-prolonged-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2016/foreign-national-v-state-on-free-legal-counsel-for-prolonged-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2016/foreign-national-v-state-on-free-legal-counsel-for-prolonged-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2016/foreign-national-v-state-on-free-legal-counsel-for-prolonged-deportation-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2015/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2015/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2015/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2015/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2015/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2015/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-concealment-of-bigamy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-concealment-of-bigamy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-concealment-of-bigamy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-concealment-of-bigamy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-concealment-of-bigamy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-concealment-of-bigamy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2012/turkish-national-s-residence-permit-refusal-upheld-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2012/turkish-national-s-residence-permit-refusal-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2012/turkish-national-s-residence-permit-refusal-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2012/turkish-national-s-residence-permit-refusal-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2012/turkish-national-s-residence-permit-refusal-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2012/turkish-national-s-residence-permit-refusal-upheld-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2011/kosovo-national-s-settlement-permit-revocation-upheld-due-to-serious-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2011/kosovo-national-s-settlement-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2011/kosovo-national-s-settlement-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2011/kosovo-national-s-settlement-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2011/kosovo-national-s-settlement-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2011/kosovo-national-s-settlement-permit-revocation-upheld-due-to-serious-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2010/foreign-national-deportation-detention-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2010/foreign-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2010/foreign-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2010/foreign-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2010/foreign-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2010/foreign-national-deportation-detention-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2009/b-and-c-v-switzerland-family-reunification-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2009/b-and-c-v-switzerland-family-reunification-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2009/b-and-c-v-switzerland-family-reunification-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2009/b-and-c-v-switzerland-family-reunification-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2009/b-and-c-v-switzerland-family-reunification-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2009/b-and-c-v-switzerland-family-reunification-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2008/rejected-asylum-seeker-s-standing-to-seek-hardship-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2008/rejected-asylum-seeker-s-standing-to-seek-hardship-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2008/rejected-asylum-seeker-s-standing-to-seek-hardship-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2008/rejected-asylum-seeker-s-standing-to-seek-hardship-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2008/rejected-asylum-seeker-s-standing-to-seek-hardship-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2008/rejected-asylum-seeker-s-standing-to-seek-hardship-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_526-2007/swiss-supreme-court-upholds-detention-to-compel-cooperation-with-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2007/swiss-supreme-court-upholds-detention-to-compel-cooperation-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_526-2007/swiss-supreme-court-upholds-detention-to-compel-cooperation-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_526-2007/swiss-supreme-court-upholds-detention-to-compel-cooperation-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_526-2007/swiss-supreme-court-upholds-detention-to-compel-cooperation-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_526-2007/swiss-supreme-court-upholds-detention-to-compel-cooperation-with-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2024/moroccan-national-expulsion-upheld-despite-children-and-long-stay-due-to-social-assistance-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2024/moroccan-national-expulsion-upheld-despite-children-and-long-stay-due-to-social-assistance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2024/moroccan-national-expulsion-upheld-despite-children-and-long-stay-due-to-social-assistance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2024/moroccan-national-expulsion-upheld-despite-children-and-long-stay-due-to-social-assistance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2024/moroccan-national-expulsion-upheld-despite-children-and-long-stay-due-to-social-assistance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2024/moroccan-national-expulsion-upheld-despite-children-and-long-stay-due-to-social-assistance-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2023/rejection-of-residence-permit-despite-expired-ban-due-to-insufficient-foreign-reintegration-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2023/rejection-of-residence-permit-despite-expired-ban-due-to-insufficient-foreign-reintegration-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2023/rejection-of-residence-permit-despite-expired-ban-due-to-insufficient-foreign-reintegration-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2023/rejection-of-residence-permit-despite-expired-ban-due-to-insufficient-foreign-reintegration-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2023/rejection-of-residence-permit-despite-expired-ban-due-to-insufficient-foreign-reintegration-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2023/rejection-of-residence-permit-despite-expired-ban-due-to-insufficient-foreign-reintegration-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2021/cantonal-contact-tracing-data-transmission-upheld-against-federal-law-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2021/cantonal-contact-tracing-data-transmission-upheld-against-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2021/cantonal-contact-tracing-data-transmission-upheld-against-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2021/cantonal-contact-tracing-data-transmission-upheld-against-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2021/cantonal-contact-tracing-data-transmission-upheld-against-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2021/cantonal-contact-tracing-data-transmission-upheld-against-federal-law-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2020/algerian-national-s-permit-revoked-due-to-excessive-social-assistance-dependence-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2020/algerian-national-s-permit-revoked-due-to-excessive-social-assistance-dependence-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2020/algerian-national-s-permit-revoked-due-to-excessive-social-assistance-dependence-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2020/algerian-national-s-permit-revoked-due-to-excessive-social-assistance-dependence-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2020/algerian-national-s-permit-revoked-due-to-excessive-social-assistance-dependence-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2020/algerian-national-s-permit-revoked-due-to-excessive-social-assistance-dependence-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2019/benin-national-v-switzerland-residence-permit-renewal-and-family-reunification-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2019/benin-national-v-switzerland-residence-permit-renewal-and-family-reunification-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2019/benin-national-v-switzerland-residence-permit-renewal-and-family-reunification-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2019/benin-national-v-switzerland-residence-permit-renewal-and-family-reunification-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2019/benin-national-v-switzerland-residence-permit-renewal-and-family-reunification-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2019/benin-national-v-switzerland-residence-permit-renewal-and-family-reunification-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2018/company-lacks-standing-to-challenge-competitor-s-amicable-settlement-in-cartel-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2018/company-lacks-standing-to-challenge-competitor-s-amicable-settlement-in-cartel-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2018/company-lacks-standing-to-challenge-competitor-s-amicable-settlement-in-cartel-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2018/company-lacks-standing-to-challenge-competitor-s-amicable-settlement-in-cartel-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2018/company-lacks-standing-to-challenge-competitor-s-amicable-settlement-in-cartel-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2018/company-lacks-standing-to-challenge-competitor-s-amicable-settlement-in-cartel-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2017/claimant-v-state-of-vaud-pecuniary-claim-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2017/claimant-v-state-of-vaud-pecuniary-claim-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2017/claimant-v-state-of-vaud-pecuniary-claim-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2017/claimant-v-state-of-vaud-pecuniary-claim-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2017/claimant-v-state-of-vaud-pecuniary-claim-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2017/claimant-v-state-of-vaud-pecuniary-claim-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2016/taxpayers-untimely-objection-to-estimated-tax-assessments-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2016/taxpayers-untimely-objection-to-estimated-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2016/taxpayers-untimely-objection-to-estimated-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2016/taxpayers-untimely-objection-to-estimated-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2016/taxpayers-untimely-objection-to-estimated-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2016/taxpayers-untimely-objection-to-estimated-tax-assessments-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2015/tax-appeal-admissibility-requirement-missing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2015/tax-appeal-admissibility-requirement-missing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2015/tax-appeal-admissibility-requirement-missing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2015/tax-appeal-admissibility-requirement-missing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2015/tax-appeal-admissibility-requirement-missing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2015/tax-appeal-admissibility-requirement-missing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2014/angolan-national-s-residence-permit-renewal-appeal-barred-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2014/angolan-national-s-residence-permit-renewal-appeal-barred-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2014/angolan-national-s-residence-permit-renewal-appeal-barred-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2014/angolan-national-s-residence-permit-renewal-appeal-barred-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2014/angolan-national-s-residence-permit-renewal-appeal-barred-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2014/angolan-national-s-residence-permit-renewal-appeal-barred-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2013/federal-supreme-court-declines-appeal-on-interlocutory-remand-decision-in-tax-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2013/federal-supreme-court-declines-appeal-on-interlocutory-remand-decision-in-tax-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2013/federal-supreme-court-declines-appeal-on-interlocutory-remand-decision-in-tax-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2013/federal-supreme-court-declines-appeal-on-interlocutory-remand-decision-in-tax-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2013/federal-supreme-court-declines-appeal-on-interlocutory-remand-decision-in-tax-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2013/federal-supreme-court-declines-appeal-on-interlocutory-remand-decision-in-tax-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2011/federal-tribunal-dismisses-appeal-on-advance-fee-non-payment-and-procedural-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2011/federal-tribunal-dismisses-appeal-on-advance-fee-non-payment-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2011/federal-tribunal-dismisses-appeal-on-advance-fee-non-payment-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2011/federal-tribunal-dismisses-appeal-on-advance-fee-non-payment-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2011/federal-tribunal-dismisses-appeal-on-advance-fee-non-payment-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2011/federal-tribunal-dismisses-appeal-on-advance-fee-non-payment-and-procedural-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2009/algerian-retiree-s-challenge-to-swiss-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2009/algerian-retiree-s-challenge-to-swiss-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2009/algerian-retiree-s-challenge-to-swiss-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2009/algerian-retiree-s-challenge-to-swiss-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2009/algerian-retiree-s-challenge-to-swiss-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2009/algerian-retiree-s-challenge-to-swiss-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2008/taxpayer-renovation-expenses-deduction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2008/taxpayer-renovation-expenses-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2008/taxpayer-renovation-expenses-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2008/taxpayer-renovation-expenses-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2008/taxpayer-renovation-expenses-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2008/taxpayer-renovation-expenses-deduction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_525-2007/spouse-of-eu-national-residency-permit-revocation-due-to-fictitious-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2007/spouse-of-eu-national-residency-permit-revocation-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_525-2007/spouse-of-eu-national-residency-permit-revocation-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_525-2007/spouse-of-eu-national-residency-permit-revocation-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_525-2007/spouse-of-eu-national-residency-permit-revocation-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_525-2007/spouse-of-eu-national-residency-permit-revocation-due-to-fictitious-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2025/residence-permit-revocation-for-abandoned-eu-efta-marital-union-appeal-barred-for-non-payment-of-cost-advance-despite-final-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2025/residence-permit-revocation-for-abandoned-eu-efta-marital-union-appeal-barred-for-non-payment-of-cost-advance-despite-final-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2025/residence-permit-revocation-for-abandoned-eu-efta-marital-union-appeal-barred-for-non-payment-of-cost-advance-despite-final-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2025/residence-permit-revocation-for-abandoned-eu-efta-marital-union-appeal-barred-for-non-payment-of-cost-advance-despite-final-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2025/residence-permit-revocation-for-abandoned-eu-efta-marital-union-appeal-barred-for-non-payment-of-cost-advance-despite-final-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2025/residence-permit-revocation-for-abandoned-eu-efta-marital-union-appeal-barred-for-non-payment-of-cost-advance-despite-final-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2023/definitive-confiscation-of-firearms-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2023/definitive-confiscation-of-firearms-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2023/definitive-confiscation-of-firearms-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2023/definitive-confiscation-of-firearms-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2023/definitive-confiscation-of-firearms-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2023/definitive-confiscation-of-firearms-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2022/taxpayers-appeal-dismissed-for-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2022/taxpayers-appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2022/taxpayers-appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2022/taxpayers-appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2022/taxpayers-appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2022/taxpayers-appeal-dismissed-for-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2021/tax-treatment-of-constructive-dividends-arising-from-intra-group-share-sale-and-merger</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2021/tax-treatment-of-constructive-dividends-arising-from-intra-group-share-sale-and-merger"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2021/tax-treatment-of-constructive-dividends-arising-from-intra-group-share-sale-and-merger"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2021/tax-treatment-of-constructive-dividends-arising-from-intra-group-share-sale-and-merger"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2021/tax-treatment-of-constructive-dividends-arising-from-intra-group-share-sale-and-merger"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2021/tax-treatment-of-constructive-dividends-arising-from-intra-group-share-sale-and-merger"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2020/north-macedonian-national-s-late-appeal-on-eu-efta-permit-revocation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2020/north-macedonian-national-s-late-appeal-on-eu-efta-permit-revocation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2020/north-macedonian-national-s-late-appeal-on-eu-efta-permit-revocation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2020/north-macedonian-national-s-late-appeal-on-eu-efta-permit-revocation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2020/north-macedonian-national-s-late-appeal-on-eu-efta-permit-revocation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2020/north-macedonian-national-s-late-appeal-on-eu-efta-permit-revocation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2019/residence-permit-extension-appeal-dismissed-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2019/residence-permit-extension-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2019/residence-permit-extension-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2019/residence-permit-extension-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2019/residence-permit-extension-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2019/residence-permit-extension-appeal-dismissed-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2018/sanctioned-company-lacks-standing-to-appeal-approval-of-competitor-s-amicable-settlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2018/sanctioned-company-lacks-standing-to-appeal-approval-of-competitor-s-amicable-settlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2018/sanctioned-company-lacks-standing-to-appeal-approval-of-competitor-s-amicable-settlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2018/sanctioned-company-lacks-standing-to-appeal-approval-of-competitor-s-amicable-settlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2018/sanctioned-company-lacks-standing-to-appeal-approval-of-competitor-s-amicable-settlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2018/sanctioned-company-lacks-standing-to-appeal-approval-of-competitor-s-amicable-settlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2017/recognition-of-partial-farming-community-based-on-insufficient-partnership-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2017/recognition-of-partial-farming-community-based-on-insufficient-partnership-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2017/recognition-of-partial-farming-community-based-on-insufficient-partnership-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2017/recognition-of-partial-farming-community-based-on-insufficient-partnership-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2017/recognition-of-partial-farming-community-based-on-insufficient-partnership-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2017/recognition-of-partial-farming-community-based-on-insufficient-partnership-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2016/ivorian-national-v-federal-administrative-court-asylum-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2016/ivorian-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2016/ivorian-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2016/ivorian-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2016/ivorian-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2016/ivorian-national-v-federal-administrative-court-asylum-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2015/deportation-detention-following-homicide-conviction-upheld-due-to-identity-deception-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2015/deportation-detention-following-homicide-conviction-upheld-due-to-identity-deception-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2015/deportation-detention-following-homicide-conviction-upheld-due-to-identity-deception-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2015/deportation-detention-following-homicide-conviction-upheld-due-to-identity-deception-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2015/deportation-detention-following-homicide-conviction-upheld-due-to-identity-deception-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2015/deportation-detention-following-homicide-conviction-upheld-due-to-identity-deception-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2014/purchaser-s-right-to-progressive-rent-increases-under-repealed-housing-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2014/purchaser-s-right-to-progressive-rent-increases-under-repealed-housing-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2014/purchaser-s-right-to-progressive-rent-increases-under-repealed-housing-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2014/purchaser-s-right-to-progressive-rent-increases-under-repealed-housing-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2014/purchaser-s-right-to-progressive-rent-increases-under-repealed-housing-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2014/purchaser-s-right-to-progressive-rent-increases-under-repealed-housing-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2013/farm-sale-recaptured-depreciation-taxation-and-legal-representation-sanctions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2013/farm-sale-recaptured-depreciation-taxation-and-legal-representation-sanctions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2013/farm-sale-recaptured-depreciation-taxation-and-legal-representation-sanctions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2013/farm-sale-recaptured-depreciation-taxation-and-legal-representation-sanctions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2013/farm-sale-recaptured-depreciation-taxation-and-legal-representation-sanctions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2013/farm-sale-recaptured-depreciation-taxation-and-legal-representation-sanctions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2012/taxation-of-retroactive-disability-benefits-and-social-allowance-restitution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2012/taxation-of-retroactive-disability-benefits-and-social-allowance-restitution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2012/taxation-of-retroactive-disability-benefits-and-social-allowance-restitution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2012/taxation-of-retroactive-disability-benefits-and-social-allowance-restitution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2012/taxation-of-retroactive-disability-benefits-and-social-allowance-restitution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2012/taxation-of-retroactive-disability-benefits-and-social-allowance-restitution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2011/moot-detention-appeal-and-grant-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2011/moot-detention-appeal-and-grant-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2011/moot-detention-appeal-and-grant-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2011/moot-detention-appeal-and-grant-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2011/moot-detention-appeal-and-grant-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2011/moot-detention-appeal-and-grant-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2010/taxpayer-loan-deductibility-and-interest-expense-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2010/taxpayer-loan-deductibility-and-interest-expense-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2010/taxpayer-loan-deductibility-and-interest-expense-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2010/taxpayer-loan-deductibility-and-interest-expense-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2010/taxpayer-loan-deductibility-and-interest-expense-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2010/taxpayer-loan-deductibility-and-interest-expense-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2009/appeal-against-municipal-authority-dismissed-for-insufficient-constitutional-argument-regarding-cantonal-liability-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2009/appeal-against-municipal-authority-dismissed-for-insufficient-constitutional-argument-regarding-cantonal-liability-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2009/appeal-against-municipal-authority-dismissed-for-insufficient-constitutional-argument-regarding-cantonal-liability-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2009/appeal-against-municipal-authority-dismissed-for-insufficient-constitutional-argument-regarding-cantonal-liability-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2009/appeal-against-municipal-authority-dismissed-for-insufficient-constitutional-argument-regarding-cantonal-liability-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2009/appeal-against-municipal-authority-dismissed-for-insufficient-constitutional-argument-regarding-cantonal-liability-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2008/asylum-seeker-s-prolonged-detention-pending-deportation-upheld-despite-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2008/asylum-seeker-s-prolonged-detention-pending-deportation-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2008/asylum-seeker-s-prolonged-detention-pending-deportation-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2008/asylum-seeker-s-prolonged-detention-pending-deportation-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2008/asylum-seeker-s-prolonged-detention-pending-deportation-upheld-despite-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2008/asylum-seeker-s-prolonged-detention-pending-deportation-upheld-despite-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_524-2007/brazilian-national-residence-permit-renewal-denial-upheld-after-marital-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2007/brazilian-national-residence-permit-renewal-denial-upheld-after-marital-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_524-2007/brazilian-national-residence-permit-renewal-denial-upheld-after-marital-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_524-2007/brazilian-national-residence-permit-renewal-denial-upheld-after-marital-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_524-2007/brazilian-national-residence-permit-renewal-denial-upheld-after-marital-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_524-2007/brazilian-national-residence-permit-renewal-denial-upheld-after-marital-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2023/federal-supreme-court-upholds-deportation-detention-with-clarification-pending-on-nationality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2023/federal-supreme-court-upholds-deportation-detention-with-clarification-pending-on-nationality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2023/federal-supreme-court-upholds-deportation-detention-with-clarification-pending-on-nationality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2023/federal-supreme-court-upholds-deportation-detention-with-clarification-pending-on-nationality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2023/federal-supreme-court-upholds-deportation-detention-with-clarification-pending-on-nationality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2023/federal-supreme-court-upholds-deportation-detention-with-clarification-pending-on-nationality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2021/swiss-federal-supreme-court-ruling-on-unlawful-provisional-enforcement-detention-of-mentally-ill-forensic-patient</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2021/swiss-federal-supreme-court-ruling-on-unlawful-provisional-enforcement-detention-of-mentally-ill-forensic-patient"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2021/swiss-federal-supreme-court-ruling-on-unlawful-provisional-enforcement-detention-of-mentally-ill-forensic-patient"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2021/swiss-federal-supreme-court-ruling-on-unlawful-provisional-enforcement-detention-of-mentally-ill-forensic-patient"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2021/swiss-federal-supreme-court-ruling-on-unlawful-provisional-enforcement-detention-of-mentally-ill-forensic-patient"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2021/swiss-federal-supreme-court-ruling-on-unlawful-provisional-enforcement-detention-of-mentally-ill-forensic-patient"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2020/tax-security-following-emigration-upheld-despite-prior-collateral</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2020/tax-security-following-emigration-upheld-despite-prior-collateral"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2020/tax-security-following-emigration-upheld-despite-prior-collateral"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2020/tax-security-following-emigration-upheld-despite-prior-collateral"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2020/tax-security-following-emigration-upheld-despite-prior-collateral"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2020/tax-security-following-emigration-upheld-despite-prior-collateral"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2019/foreign-national-settlement-permit-cancellation-appeal-inadmissibility-overturned-due-to-arbitrary-finding-of-belatedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2019/foreign-national-settlement-permit-cancellation-appeal-inadmissibility-overturned-due-to-arbitrary-finding-of-belatedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2019/foreign-national-settlement-permit-cancellation-appeal-inadmissibility-overturned-due-to-arbitrary-finding-of-belatedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2019/foreign-national-settlement-permit-cancellation-appeal-inadmissibility-overturned-due-to-arbitrary-finding-of-belatedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2019/foreign-national-settlement-permit-cancellation-appeal-inadmissibility-overturned-due-to-arbitrary-finding-of-belatedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2019/foreign-national-settlement-permit-cancellation-appeal-inadmissibility-overturned-due-to-arbitrary-finding-of-belatedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2018/taxpayer-appeal-on-denial-of-justice-regarding-legal-aid-denial-by-tax-appeals-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2018/taxpayer-appeal-on-denial-of-justice-regarding-legal-aid-denial-by-tax-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2018/taxpayer-appeal-on-denial-of-justice-regarding-legal-aid-denial-by-tax-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2018/taxpayer-appeal-on-denial-of-justice-regarding-legal-aid-denial-by-tax-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2018/taxpayer-appeal-on-denial-of-justice-regarding-legal-aid-denial-by-tax-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2018/taxpayer-appeal-on-denial-of-justice-regarding-legal-aid-denial-by-tax-appeals-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2017/revocation-of-residence-permit-for-undisclosed-children-and-parallel-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2017/revocation-of-residence-permit-for-undisclosed-children-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2017/revocation-of-residence-permit-for-undisclosed-children-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2017/revocation-of-residence-permit-for-undisclosed-children-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2017/revocation-of-residence-permit-for-undisclosed-children-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2017/revocation-of-residence-permit-for-undisclosed-children-and-parallel-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2016/federal-supreme-court-overturns-residency-grant-for-convicted-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2016/federal-supreme-court-overturns-residency-grant-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2016/federal-supreme-court-overturns-residency-grant-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2016/federal-supreme-court-overturns-residency-grant-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2016/federal-supreme-court-overturns-residency-grant-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2016/federal-supreme-court-overturns-residency-grant-for-convicted-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2015/property-owner-challenge-to-mandatory-accommodation-fee-calculation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2015/property-owner-challenge-to-mandatory-accommodation-fee-calculation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2015/property-owner-challenge-to-mandatory-accommodation-fee-calculation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2015/property-owner-challenge-to-mandatory-accommodation-fee-calculation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2015/property-owner-challenge-to-mandatory-accommodation-fee-calculation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2015/property-owner-challenge-to-mandatory-accommodation-fee-calculation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2014/physician-s-definitive-practice-ban-upheld-due-to-repeated-misconduct-and-disregard-of-orders</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2014/physician-s-definitive-practice-ban-upheld-due-to-repeated-misconduct-and-disregard-of-orders"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2014/physician-s-definitive-practice-ban-upheld-due-to-repeated-misconduct-and-disregard-of-orders"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2014/physician-s-definitive-practice-ban-upheld-due-to-repeated-misconduct-and-disregard-of-orders"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2014/physician-s-definitive-practice-ban-upheld-due-to-repeated-misconduct-and-disregard-of-orders"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2014/physician-s-definitive-practice-ban-upheld-due-to-repeated-misconduct-and-disregard-of-orders"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2013/federal-supreme-court-jurisdiction-transfer-on-agricultural-recognition-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2013/federal-supreme-court-jurisdiction-transfer-on-agricultural-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2013/federal-supreme-court-jurisdiction-transfer-on-agricultural-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2013/federal-supreme-court-jurisdiction-transfer-on-agricultural-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2013/federal-supreme-court-jurisdiction-transfer-on-agricultural-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2013/federal-supreme-court-jurisdiction-transfer-on-agricultural-recognition-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2012/student-residence-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2012/student-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2012/student-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2012/student-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2012/student-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2012/student-residence-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2011/taxpayer-v-tax-appeals-commission-procedural-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2011/taxpayer-v-tax-appeals-commission-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2011/taxpayer-v-tax-appeals-commission-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2011/taxpayer-v-tax-appeals-commission-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2011/taxpayer-v-tax-appeals-commission-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2011/taxpayer-v-tax-appeals-commission-procedural-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2010/private-liability-insurance-dispute-declined-by-administrative-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2010/private-liability-insurance-dispute-declined-by-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2010/private-liability-insurance-dispute-declined-by-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2010/private-liability-insurance-dispute-declined-by-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2010/private-liability-insurance-dispute-declined-by-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2010/private-liability-insurance-dispute-declined-by-administrative-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2009/taxpayers-v-canton-on-marital-tax-disparity-under-federal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2009/taxpayers-v-canton-on-marital-tax-disparity-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2009/taxpayers-v-canton-on-marital-tax-disparity-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2009/taxpayers-v-canton-on-marital-tax-disparity-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2009/taxpayers-v-canton-on-marital-tax-disparity-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2009/taxpayers-v-canton-on-marital-tax-disparity-under-federal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2008/turkish-national-sham-marriage-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2008/turkish-national-sham-marriage-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2008/turkish-national-sham-marriage-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2008/turkish-national-sham-marriage-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2008/turkish-national-sham-marriage-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2008/turkish-national-sham-marriage-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_523-2007/tax-rate-determination-based-on-non-resident-spouse-s-income-in-undissolved-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2007/tax-rate-determination-based-on-non-resident-spouse-s-income-in-undissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_523-2007/tax-rate-determination-based-on-non-resident-spouse-s-income-in-undissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_523-2007/tax-rate-determination-based-on-non-resident-spouse-s-income-in-undissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_523-2007/tax-rate-determination-based-on-non-resident-spouse-s-income-in-undissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_523-2007/tax-rate-determination-based-on-non-resident-spouse-s-income-in-undissolved-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2024/lawyer-fined-for-conflict-of-interest-in-debt-enforcement-against-former-client</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2024/lawyer-fined-for-conflict-of-interest-in-debt-enforcement-against-former-client"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2024/lawyer-fined-for-conflict-of-interest-in-debt-enforcement-against-former-client"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2024/lawyer-fined-for-conflict-of-interest-in-debt-enforcement-against-former-client"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2024/lawyer-fined-for-conflict-of-interest-in-debt-enforcement-against-former-client"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2024/lawyer-fined-for-conflict-of-interest-in-debt-enforcement-against-former-client"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2023/federal-supreme-court-dismisses-appeal-on-energy-supply-interruption-due-to-incomprehensible-submissions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2023/federal-supreme-court-dismisses-appeal-on-energy-supply-interruption-due-to-incomprehensible-submissions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2023/federal-supreme-court-dismisses-appeal-on-energy-supply-interruption-due-to-incomprehensible-submissions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2023/federal-supreme-court-dismisses-appeal-on-energy-supply-interruption-due-to-incomprehensible-submissions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2023/federal-supreme-court-dismisses-appeal-on-energy-supply-interruption-due-to-incomprehensible-submissions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2023/federal-supreme-court-dismisses-appeal-on-energy-supply-interruption-due-to-incomprehensible-submissions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2022/appeal-on-information-request-regarding-prostitution-registration-admissibility-rejected-for-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2022/appeal-on-information-request-regarding-prostitution-registration-admissibility-rejected-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2022/appeal-on-information-request-regarding-prostitution-registration-admissibility-rejected-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2022/appeal-on-information-request-regarding-prostitution-registration-admissibility-rejected-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2022/appeal-on-information-request-regarding-prostitution-registration-admissibility-rejected-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2022/appeal-on-information-request-regarding-prostitution-registration-admissibility-rejected-for-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2021/national-v-switzerland-residence-permit-revocation-post-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2021/national-v-switzerland-residence-permit-revocation-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2021/national-v-switzerland-residence-permit-revocation-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2021/national-v-switzerland-residence-permit-revocation-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2021/national-v-switzerland-residence-permit-revocation-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2021/national-v-switzerland-residence-permit-revocation-post-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2020/parents-fined-for-unexcused-school-absences-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2020/parents-fined-for-unexcused-school-absences-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2020/parents-fined-for-unexcused-school-absences-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2020/parents-fined-for-unexcused-school-absences-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2020/parents-fined-for-unexcused-school-absences-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2020/parents-fined-for-unexcused-school-absences-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2019/zurich-v-zug-tax-jurisdiction-dispute-over-corporate-center-of-economic-existence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2019/zurich-v-zug-tax-jurisdiction-dispute-over-corporate-center-of-economic-existence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2019/zurich-v-zug-tax-jurisdiction-dispute-over-corporate-center-of-economic-existence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2019/zurich-v-zug-tax-jurisdiction-dispute-over-corporate-center-of-economic-existence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2019/zurich-v-zug-tax-jurisdiction-dispute-over-corporate-center-of-economic-existence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2019/zurich-v-zug-tax-jurisdiction-dispute-over-corporate-center-of-economic-existence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2018/tax-deductibility-of-pension-contributions-following-corporate-conversion-and-retroactive-status-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2018/tax-deductibility-of-pension-contributions-following-corporate-conversion-and-retroactive-status-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2018/tax-deductibility-of-pension-contributions-following-corporate-conversion-and-retroactive-status-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2018/tax-deductibility-of-pension-contributions-following-corporate-conversion-and-retroactive-status-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2018/tax-deductibility-of-pension-contributions-following-corporate-conversion-and-retroactive-status-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2018/tax-deductibility-of-pension-contributions-following-corporate-conversion-and-retroactive-status-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2017/algerian-national-v-switzerland-refusal-of-residence-permit-and-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2017/algerian-national-v-switzerland-refusal-of-residence-permit-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2017/algerian-national-v-switzerland-refusal-of-residence-permit-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2017/algerian-national-v-switzerland-refusal-of-residence-permit-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2017/algerian-national-v-switzerland-refusal-of-residence-permit-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2017/algerian-national-v-switzerland-refusal-of-residence-permit-and-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2015/jamaican-national-v-switzerland-denial-of-residence-permit-extension-due-to-welfare-reliance-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2015/jamaican-national-v-switzerland-denial-of-residence-permit-extension-due-to-welfare-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2015/jamaican-national-v-switzerland-denial-of-residence-permit-extension-due-to-welfare-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2015/jamaican-national-v-switzerland-denial-of-residence-permit-extension-due-to-welfare-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2015/jamaican-national-v-switzerland-denial-of-residence-permit-extension-due-to-welfare-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2015/jamaican-national-v-switzerland-denial-of-residence-permit-extension-due-to-welfare-reliance-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2013/revocation-of-permanent-residency-due-to-severe-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2013/revocation-of-permanent-residency-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2013/revocation-of-permanent-residency-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2013/revocation-of-permanent-residency-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2013/revocation-of-permanent-residency-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2013/revocation-of-permanent-residency-due-to-severe-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2012/cantonal-service-of-automobiles-v-vehicle-dealer-facility-requirements-for-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2012/cantonal-service-of-automobiles-v-vehicle-dealer-facility-requirements-for-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2012/cantonal-service-of-automobiles-v-vehicle-dealer-facility-requirements-for-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2012/cantonal-service-of-automobiles-v-vehicle-dealer-facility-requirements-for-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2012/cantonal-service-of-automobiles-v-vehicle-dealer-facility-requirements-for-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2012/cantonal-service-of-automobiles-v-vehicle-dealer-facility-requirements-for-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2011/federal-supreme-court-on-expulsion-of-turkish-national-with-swiss-spouse-balancing-public-interest-against-family-life-art-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2011/federal-supreme-court-on-expulsion-of-turkish-national-with-swiss-spouse-balancing-public-interest-against-family-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2011/federal-supreme-court-on-expulsion-of-turkish-national-with-swiss-spouse-balancing-public-interest-against-family-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2011/federal-supreme-court-on-expulsion-of-turkish-national-with-swiss-spouse-balancing-public-interest-against-family-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2011/federal-supreme-court-on-expulsion-of-turkish-national-with-swiss-spouse-balancing-public-interest-against-family-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2011/federal-supreme-court-on-expulsion-of-turkish-national-with-swiss-spouse-balancing-public-interest-against-family-life-art-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2010/complainant-v-federal-administrative-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2010/complainant-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2010/complainant-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2010/complainant-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2010/complainant-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2010/complainant-v-federal-administrative-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2009/taxation-of-temporary-life-annuity-with-survivorship-clause</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2009/taxation-of-temporary-life-annuity-with-survivorship-clause"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2009/taxation-of-temporary-life-annuity-with-survivorship-clause"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2009/taxation-of-temporary-life-annuity-with-survivorship-clause"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2009/taxation-of-temporary-life-annuity-with-survivorship-clause"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2009/taxation-of-temporary-life-annuity-with-survivorship-clause"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2008/municipality-v-property-owner-sewage-fee-utilization-rate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2008/municipality-v-property-owner-sewage-fee-utilization-rate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2008/municipality-v-property-owner-sewage-fee-utilization-rate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2008/municipality-v-property-owner-sewage-fee-utilization-rate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2008/municipality-v-property-owner-sewage-fee-utilization-rate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2008/municipality-v-property-owner-sewage-fee-utilization-rate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_522-2007/housing-cooperative-vs-local-council-property-gains-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2007/housing-cooperative-vs-local-council-property-gains-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_522-2007/housing-cooperative-vs-local-council-property-gains-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_522-2007/housing-cooperative-vs-local-council-property-gains-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_522-2007/housing-cooperative-vs-local-council-property-gains-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_522-2007/housing-cooperative-vs-local-council-property-gains-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2023/iranian-national-v-switzerland-lapse-of-settlement-permit-and-denial-of-readmission-on-removal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2023/iranian-national-v-switzerland-lapse-of-settlement-permit-and-denial-of-readmission-on-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2023/iranian-national-v-switzerland-lapse-of-settlement-permit-and-denial-of-readmission-on-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2023/iranian-national-v-switzerland-lapse-of-settlement-permit-and-denial-of-readmission-on-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2023/iranian-national-v-switzerland-lapse-of-settlement-permit-and-denial-of-readmission-on-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2023/iranian-national-v-switzerland-lapse-of-settlement-permit-and-denial-of-readmission-on-removal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2022/moroccan-national-denied-legal-aid-for-appeal-against-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2022/moroccan-national-denied-legal-aid-for-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2022/moroccan-national-denied-legal-aid-for-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2022/moroccan-national-denied-legal-aid-for-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2022/moroccan-national-denied-legal-aid-for-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2022/moroccan-national-denied-legal-aid-for-appeal-against-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2021/appeal-dismissed-for-untimely-filing-due-to-service-fiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2021/appeal-dismissed-for-untimely-filing-due-to-service-fiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2021/appeal-dismissed-for-untimely-filing-due-to-service-fiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2021/appeal-dismissed-for-untimely-filing-due-to-service-fiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2021/appeal-dismissed-for-untimely-filing-due-to-service-fiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2021/appeal-dismissed-for-untimely-filing-due-to-service-fiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2020/inadmissibility-of-appeal-against-tax-information-exchange-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2020/inadmissibility-of-appeal-against-tax-information-exchange-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2020/inadmissibility-of-appeal-against-tax-information-exchange-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2020/inadmissibility-of-appeal-against-tax-information-exchange-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2020/inadmissibility-of-appeal-against-tax-information-exchange-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2020/inadmissibility-of-appeal-against-tax-information-exchange-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2019/kosovar-national-s-appeal-on-residence-permit-denial-following-separation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2019/kosovar-national-s-appeal-on-residence-permit-denial-following-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2019/kosovar-national-s-appeal-on-residence-permit-denial-following-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2019/kosovar-national-s-appeal-on-residence-permit-denial-following-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2019/kosovar-national-s-appeal-on-residence-permit-denial-following-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2019/kosovar-national-s-appeal-on-residence-permit-denial-following-separation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2018/foreign-national-v-state-regarding-residence-permit-non-renewal-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2018/foreign-national-v-state-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2018/foreign-national-v-state-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2018/foreign-national-v-state-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2018/foreign-national-v-state-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2018/foreign-national-v-state-regarding-residence-permit-non-renewal-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2017/foundation-v-confederation-state-liability-for-unlawful-approval-of-settlement-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2017/foundation-v-confederation-state-liability-for-unlawful-approval-of-settlement-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2017/foundation-v-confederation-state-liability-for-unlawful-approval-of-settlement-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2017/foundation-v-confederation-state-liability-for-unlawful-approval-of-settlement-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2017/foundation-v-confederation-state-liability-for-unlawful-approval-of-settlement-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2017/foundation-v-confederation-state-liability-for-unlawful-approval-of-settlement-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2016/federal-tax-court-upheld-reclassification-of-audi-a6-purchase-and-private-vehicle-use-as-taxable-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2016/federal-tax-court-upheld-reclassification-of-audi-a6-purchase-and-private-vehicle-use-as-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2016/federal-tax-court-upheld-reclassification-of-audi-a6-purchase-and-private-vehicle-use-as-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2016/federal-tax-court-upheld-reclassification-of-audi-a6-purchase-and-private-vehicle-use-as-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2016/federal-tax-court-upheld-reclassification-of-audi-a6-purchase-and-private-vehicle-use-as-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2016/federal-tax-court-upheld-reclassification-of-audi-a6-purchase-and-private-vehicle-use-as-taxable-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2014/taxpayer-v-cantonal-tax-authority-timeliness-of-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2014/taxpayer-v-cantonal-tax-authority-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2014/taxpayer-v-cantonal-tax-authority-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2014/taxpayer-v-cantonal-tax-authority-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2014/taxpayer-v-cantonal-tax-authority-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2014/taxpayer-v-cantonal-tax-authority-timeliness-of-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2013/appeal-against-refusal-to-grant-judicial-assistance-in-tax-case-dismissed-for-lack-of-specific-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2013/appeal-against-refusal-to-grant-judicial-assistance-in-tax-case-dismissed-for-lack-of-specific-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2013/appeal-against-refusal-to-grant-judicial-assistance-in-tax-case-dismissed-for-lack-of-specific-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2013/appeal-against-refusal-to-grant-judicial-assistance-in-tax-case-dismissed-for-lack-of-specific-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2013/appeal-against-refusal-to-grant-judicial-assistance-in-tax-case-dismissed-for-lack-of-specific-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2013/appeal-against-refusal-to-grant-judicial-assistance-in-tax-case-dismissed-for-lack-of-specific-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2012/communal-organization-tax-exemption-for-territorial-entities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2012/communal-organization-tax-exemption-for-territorial-entities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2012/communal-organization-tax-exemption-for-territorial-entities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2012/communal-organization-tax-exemption-for-territorial-entities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2012/communal-organization-tax-exemption-for-territorial-entities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2012/communal-organization-tax-exemption-for-territorial-entities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2011/communal-corporation-preemption-right-on-agricultural-land-subject-to-agricultural-land-law-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2011/communal-corporation-preemption-right-on-agricultural-land-subject-to-agricultural-land-law-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2011/communal-corporation-preemption-right-on-agricultural-land-subject-to-agricultural-land-law-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2011/communal-corporation-preemption-right-on-agricultural-land-subject-to-agricultural-land-law-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2011/communal-corporation-preemption-right-on-agricultural-land-subject-to-agricultural-land-law-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2011/communal-corporation-preemption-right-on-agricultural-land-subject-to-agricultural-land-law-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2010/nepali-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-severe-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2010/nepali-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-severe-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2010/nepali-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-severe-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2010/nepali-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-severe-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2010/nepali-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-severe-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2010/nepali-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-severe-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2009/father-v-police-co2-pistol-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2009/father-v-police-co2-pistol-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2009/father-v-police-co2-pistol-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2009/father-v-police-co2-pistol-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2009/father-v-police-co2-pistol-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2009/father-v-police-co2-pistol-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2008/dental-practice-vat-advance-cost-deposit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2008/dental-practice-vat-advance-cost-deposit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2008/dental-practice-vat-advance-cost-deposit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2008/dental-practice-vat-advance-cost-deposit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2008/dental-practice-vat-advance-cost-deposit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2008/dental-practice-vat-advance-cost-deposit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_521-2007/turkish-national-residency-permit-renewal-denial-upheld-despite-initial-procedural-flaw-cured-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2007/turkish-national-residency-permit-renewal-denial-upheld-despite-initial-procedural-flaw-cured-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_521-2007/turkish-national-residency-permit-renewal-denial-upheld-despite-initial-procedural-flaw-cured-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_521-2007/turkish-national-residency-permit-renewal-denial-upheld-despite-initial-procedural-flaw-cured-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_521-2007/turkish-national-residency-permit-renewal-denial-upheld-despite-initial-procedural-flaw-cured-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_521-2007/turkish-national-residency-permit-renewal-denial-upheld-despite-initial-procedural-flaw-cured-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2024/principals-waive-professional-secrecy-for-lawyer-s-criminal-defense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2024/principals-waive-professional-secrecy-for-lawyer-s-criminal-defense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2024/principals-waive-professional-secrecy-for-lawyer-s-criminal-defense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2024/principals-waive-professional-secrecy-for-lawyer-s-criminal-defense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2024/principals-waive-professional-secrecy-for-lawyer-s-criminal-defense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2024/principals-waive-professional-secrecy-for-lawyer-s-criminal-defense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2023/covid-19-aid-repayment-obligation-and-right-to-motivation-in-reassessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2023/covid-19-aid-repayment-obligation-and-right-to-motivation-in-reassessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2023/covid-19-aid-repayment-obligation-and-right-to-motivation-in-reassessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2023/covid-19-aid-repayment-obligation-and-right-to-motivation-in-reassessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2023/covid-19-aid-repayment-obligation-and-right-to-motivation-in-reassessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2023/covid-19-aid-repayment-obligation-and-right-to-motivation-in-reassessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2022/claimants-vs-canton-wrongful-eviction-limitation-period-and-retroactive-application-of-costs-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2022/claimants-vs-canton-wrongful-eviction-limitation-period-and-retroactive-application-of-costs-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2022/claimants-vs-canton-wrongful-eviction-limitation-period-and-retroactive-application-of-costs-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2022/claimants-vs-canton-wrongful-eviction-limitation-period-and-retroactive-application-of-costs-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2022/claimants-vs-canton-wrongful-eviction-limitation-period-and-retroactive-application-of-costs-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2022/claimants-vs-canton-wrongful-eviction-limitation-period-and-retroactive-application-of-costs-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2021/butcher-denied-purchase-of-agricultural-land-lacking-personal-operator-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2021/butcher-denied-purchase-of-agricultural-land-lacking-personal-operator-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2021/butcher-denied-purchase-of-agricultural-land-lacking-personal-operator-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2021/butcher-denied-purchase-of-agricultural-land-lacking-personal-operator-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2021/butcher-denied-purchase-of-agricultural-land-lacking-personal-operator-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2021/butcher-denied-purchase-of-agricultural-land-lacking-personal-operator-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2020/swiss-residency-for-dutch-national-denied-due-to-treaty-interpretation-and-public-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2020/swiss-residency-for-dutch-national-denied-due-to-treaty-interpretation-and-public-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2020/swiss-residency-for-dutch-national-denied-due-to-treaty-interpretation-and-public-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2020/swiss-residency-for-dutch-national-denied-due-to-treaty-interpretation-and-public-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2020/swiss-residency-for-dutch-national-denied-due-to-treaty-interpretation-and-public-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2020/swiss-residency-for-dutch-national-denied-due-to-treaty-interpretation-and-public-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2019/severance-payment-taxability-following-reassignment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2019/severance-payment-taxability-following-reassignment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2019/severance-payment-taxability-following-reassignment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2019/severance-payment-taxability-following-reassignment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2019/severance-payment-taxability-following-reassignment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2019/severance-payment-taxability-following-reassignment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2018/municipality-street-renewal-contribution-claim-rejected-for-lack-of-special-property-benefit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2018/municipality-street-renewal-contribution-claim-rejected-for-lack-of-special-property-benefit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2018/municipality-street-renewal-contribution-claim-rejected-for-lack-of-special-property-benefit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2018/municipality-street-renewal-contribution-claim-rejected-for-lack-of-special-property-benefit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2018/municipality-street-renewal-contribution-claim-rejected-for-lack-of-special-property-benefit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2018/municipality-street-renewal-contribution-claim-rejected-for-lack-of-special-property-benefit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-based-on-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-based-on-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2016/cameroonian-national-deportation-affirmed-despite-children-s-swiss-nationality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2016/cameroonian-national-deportation-affirmed-despite-children-s-swiss-nationality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2016/cameroonian-national-deportation-affirmed-despite-children-s-swiss-nationality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2016/cameroonian-national-deportation-affirmed-despite-children-s-swiss-nationality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2016/cameroonian-national-deportation-affirmed-despite-children-s-swiss-nationality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2016/cameroonian-national-deportation-affirmed-despite-children-s-swiss-nationality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2015/plastering-company-v-tax-authority-extraordinary-depreciation-of-social-shares</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2015/plastering-company-v-tax-authority-extraordinary-depreciation-of-social-shares"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2015/plastering-company-v-tax-authority-extraordinary-depreciation-of-social-shares"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2015/plastering-company-v-tax-authority-extraordinary-depreciation-of-social-shares"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2015/plastering-company-v-tax-authority-extraordinary-depreciation-of-social-shares"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2015/plastering-company-v-tax-authority-extraordinary-depreciation-of-social-shares"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-of-criminal-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-of-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-of-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-of-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-of-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-of-criminal-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2013/tunisian-national-s-asylum-related-detention-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2013/tunisian-national-s-asylum-related-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2013/tunisian-national-s-asylum-related-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2013/tunisian-national-s-asylum-related-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2013/tunisian-national-s-asylum-related-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2013/tunisian-national-s-asylum-related-detention-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2012/taxpayer-appeal-dismissed-for-untimely-filing-and-lack-of-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2012/taxpayer-appeal-dismissed-for-untimely-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2012/taxpayer-appeal-dismissed-for-untimely-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2012/taxpayer-appeal-dismissed-for-untimely-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2012/taxpayer-appeal-dismissed-for-untimely-filing-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2012/taxpayer-appeal-dismissed-for-untimely-filing-and-lack-of-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2011/couple-contesting-financial-interest-on-tax-assessment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2011/couple-contesting-financial-interest-on-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2011/couple-contesting-financial-interest-on-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2011/couple-contesting-financial-interest-on-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2011/couple-contesting-financial-interest-on-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2011/couple-contesting-financial-interest-on-tax-assessment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2010/hydropower-company-v-glarus-canton-regarding-reversion-clause-in-concession</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2010/hydropower-company-v-glarus-canton-regarding-reversion-clause-in-concession"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2010/hydropower-company-v-glarus-canton-regarding-reversion-clause-in-concession"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2010/hydropower-company-v-glarus-canton-regarding-reversion-clause-in-concession"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2010/hydropower-company-v-glarus-canton-regarding-reversion-clause-in-concession"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2010/hydropower-company-v-glarus-canton-regarding-reversion-clause-in-concession"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2009/taxability-of-fictitious-earnings-from-fraudulent-pyramid-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2009/taxability-of-fictitious-earnings-from-fraudulent-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2009/taxability-of-fictitious-earnings-from-fraudulent-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2009/taxability-of-fictitious-earnings-from-fraudulent-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2009/taxability-of-fictitious-earnings-from-fraudulent-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2009/taxability-of-fictitious-earnings-from-fraudulent-pyramid-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2008/italian-citizen-v-federal-office-for-migration-perpetual-entry-ban-overturned-due-to-factual-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2008/italian-citizen-v-federal-office-for-migration-perpetual-entry-ban-overturned-due-to-factual-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2008/italian-citizen-v-federal-office-for-migration-perpetual-entry-ban-overturned-due-to-factual-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2008/italian-citizen-v-federal-office-for-migration-perpetual-entry-ban-overturned-due-to-factual-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2008/italian-citizen-v-federal-office-for-migration-perpetual-entry-ban-overturned-due-to-factual-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2008/italian-citizen-v-federal-office-for-migration-perpetual-entry-ban-overturned-due-to-factual-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_520-2007/guinean-national-s-appeal-for-residence-permit-inadmissible-due-to-unfinalized-second-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2007/guinean-national-s-appeal-for-residence-permit-inadmissible-due-to-unfinalized-second-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_520-2007/guinean-national-s-appeal-for-residence-permit-inadmissible-due-to-unfinalized-second-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_520-2007/guinean-national-s-appeal-for-residence-permit-inadmissible-due-to-unfinalized-second-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_520-2007/guinean-national-s-appeal-for-residence-permit-inadmissible-due-to-unfinalized-second-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_520-2007/guinean-national-s-appeal-for-residence-permit-inadmissible-due-to-unfinalized-second-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2025/moroccan-national-v-switzerland-expulsion-due-to-severe-indebtedness-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2025/moroccan-national-v-switzerland-expulsion-due-to-severe-indebtedness-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2025/moroccan-national-v-switzerland-expulsion-due-to-severe-indebtedness-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2025/moroccan-national-v-switzerland-expulsion-due-to-severe-indebtedness-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2025/moroccan-national-v-switzerland-expulsion-due-to-severe-indebtedness-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2025/moroccan-national-v-switzerland-expulsion-due-to-severe-indebtedness-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2024/speech-therapist-v-canton-restriction-of-professional-activity-lacks-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2024/speech-therapist-v-canton-restriction-of-professional-activity-lacks-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2024/speech-therapist-v-canton-restriction-of-professional-activity-lacks-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2024/speech-therapist-v-canton-restriction-of-professional-activity-lacks-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2024/speech-therapist-v-canton-restriction-of-professional-activity-lacks-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2024/speech-therapist-v-canton-restriction-of-professional-activity-lacks-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2023/students-v-cantonal-government-regarding-moot-school-mask-mandate-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2023/students-v-cantonal-government-regarding-moot-school-mask-mandate-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2023/students-v-cantonal-government-regarding-moot-school-mask-mandate-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2023/students-v-cantonal-government-regarding-moot-school-mask-mandate-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2023/students-v-cantonal-government-regarding-moot-school-mask-mandate-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2023/students-v-cantonal-government-regarding-moot-school-mask-mandate-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2022/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-marital-cohabitation-and-poor-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2022/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-marital-cohabitation-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2022/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-marital-cohabitation-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2022/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-marital-cohabitation-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2022/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-marital-cohabitation-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2022/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-marital-cohabitation-and-poor-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2021/taxpayer-appeal-dismissed-for-late-cost-payment-and-insufficient-legal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2021/taxpayer-appeal-dismissed-for-late-cost-payment-and-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2021/taxpayer-appeal-dismissed-for-late-cost-payment-and-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2021/taxpayer-appeal-dismissed-for-late-cost-payment-and-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2021/taxpayer-appeal-dismissed-for-late-cost-payment-and-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2021/taxpayer-appeal-dismissed-for-late-cost-payment-and-insufficient-legal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2020/publishing-company-v-comco-territorial-protection-and-competition-law-sanctions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2020/publishing-company-v-comco-territorial-protection-and-competition-law-sanctions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2020/publishing-company-v-comco-territorial-protection-and-competition-law-sanctions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2020/publishing-company-v-comco-territorial-protection-and-competition-law-sanctions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2020/publishing-company-v-comco-territorial-protection-and-competition-law-sanctions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2020/publishing-company-v-comco-territorial-protection-and-competition-law-sanctions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2019/appeal-against-refusal-to-extend-study-residence-permit-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2019/appeal-against-refusal-to-extend-study-residence-permit-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2019/appeal-against-refusal-to-extend-study-residence-permit-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2019/appeal-against-refusal-to-extend-study-residence-permit-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2019/appeal-against-refusal-to-extend-study-residence-permit-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2019/appeal-against-refusal-to-extend-study-residence-permit-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2018/company-v-tax-authorities-disallowance-of-shareholder-meal-and-representation-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2018/company-v-tax-authorities-disallowance-of-shareholder-meal-and-representation-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2018/company-v-tax-authorities-disallowance-of-shareholder-meal-and-representation-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2018/company-v-tax-authorities-disallowance-of-shareholder-meal-and-representation-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2018/company-v-tax-authorities-disallowance-of-shareholder-meal-and-representation-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2018/company-v-tax-authorities-disallowance-of-shareholder-meal-and-representation-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2017/shareholder-withholding-tax-refund-denied-for-undisclosed-dividend-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2017/shareholder-withholding-tax-refund-denied-for-undisclosed-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2017/shareholder-withholding-tax-refund-denied-for-undisclosed-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2017/shareholder-withholding-tax-refund-denied-for-undisclosed-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2017/shareholder-withholding-tax-refund-denied-for-undisclosed-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2017/shareholder-withholding-tax-refund-denied-for-undisclosed-dividend-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2015/macedonian-national-v-switzerland-residence-permit-non-renewal-due-to-financial-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2015/macedonian-national-v-switzerland-residence-permit-non-renewal-due-to-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2015/macedonian-national-v-switzerland-residence-permit-non-renewal-due-to-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2015/macedonian-national-v-switzerland-residence-permit-non-renewal-due-to-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2015/macedonian-national-v-switzerland-residence-permit-non-renewal-due-to-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2015/macedonian-national-v-switzerland-residence-permit-non-renewal-due-to-financial-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2014/german-turkish-couple-s-permit-reissuance-based-on-post-lapse-financial-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2014/german-turkish-couple-s-permit-reissuance-based-on-post-lapse-financial-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2014/german-turkish-couple-s-permit-reissuance-based-on-post-lapse-financial-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2014/german-turkish-couple-s-permit-reissuance-based-on-post-lapse-financial-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2014/german-turkish-couple-s-permit-reissuance-based-on-post-lapse-financial-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2014/german-turkish-couple-s-permit-reissuance-based-on-post-lapse-financial-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2013/passantenstopper-permit-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2013/passantenstopper-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2013/passantenstopper-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2013/passantenstopper-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2013/passantenstopper-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2013/passantenstopper-permit-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2012/turkish-national-v-switzerland-finality-of-divorce-related-residence-permit-non-renewal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2012/turkish-national-v-switzerland-finality-of-divorce-related-residence-permit-non-renewal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2012/turkish-national-v-switzerland-finality-of-divorce-related-residence-permit-non-renewal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2012/turkish-national-v-switzerland-finality-of-divorce-related-residence-permit-non-renewal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2012/turkish-national-v-switzerland-finality-of-divorce-related-residence-permit-non-renewal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2012/turkish-national-v-switzerland-finality-of-divorce-related-residence-permit-non-renewal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2011/asylum-seeker-v-federal-administrative-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2011/asylum-seeker-v-federal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2011/asylum-seeker-v-federal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2011/asylum-seeker-v-federal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2011/asylum-seeker-v-federal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2011/asylum-seeker-v-federal-administrative-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2010/romanian-national-s-residence-permit-after-divorce-and-minor-swiss-daughter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2010/romanian-national-s-residence-permit-after-divorce-and-minor-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2010/romanian-national-s-residence-permit-after-divorce-and-minor-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2010/romanian-national-s-residence-permit-after-divorce-and-minor-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2010/romanian-national-s-residence-permit-after-divorce-and-minor-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2010/romanian-national-s-residence-permit-after-divorce-and-minor-swiss-daughter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2009/zurich-canine-act-breed-ban-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2009/zurich-canine-act-breed-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2009/zurich-canine-act-breed-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2009/zurich-canine-act-breed-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2009/zurich-canine-act-breed-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2009/zurich-canine-act-breed-ban-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2008/algerian-widow-s-residence-permit-application-following-husband-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2008/algerian-widow-s-residence-permit-application-following-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2008/algerian-widow-s-residence-permit-application-following-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2008/algerian-widow-s-residence-permit-application-following-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2008/algerian-widow-s-residence-permit-application-following-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2008/algerian-widow-s-residence-permit-application-following-husband-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_52-2007/macedonian-citizen-v-switzerland-appeal-on-residency-permit-denial-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2007/macedonian-citizen-v-switzerland-appeal-on-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_52-2007/macedonian-citizen-v-switzerland-appeal-on-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_52-2007/macedonian-citizen-v-switzerland-appeal-on-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_52-2007/macedonian-citizen-v-switzerland-appeal-on-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_52-2007/macedonian-citizen-v-switzerland-appeal-on-residency-permit-denial-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2024/parental-animal-keeping-ban-compliance-and-pony-return-conditions-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2024/parental-animal-keeping-ban-compliance-and-pony-return-conditions-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2024/parental-animal-keeping-ban-compliance-and-pony-return-conditions-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2024/parental-animal-keeping-ban-compliance-and-pony-return-conditions-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2024/parental-animal-keeping-ban-compliance-and-pony-return-conditions-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2024/parental-animal-keeping-ban-compliance-and-pony-return-conditions-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2023/manufacturer-v-canton-tobacco-warning-label-placement-on-snuff</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2023/manufacturer-v-canton-tobacco-warning-label-placement-on-snuff"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2023/manufacturer-v-canton-tobacco-warning-label-placement-on-snuff"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2023/manufacturer-v-canton-tobacco-warning-label-placement-on-snuff"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2023/manufacturer-v-canton-tobacco-warning-label-placement-on-snuff"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2023/manufacturer-v-canton-tobacco-warning-label-placement-on-snuff"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2022/federal-supreme-court-upholds-communal-utility-fees-for-2019</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2022/federal-supreme-court-upholds-communal-utility-fees-for-2019"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2022/federal-supreme-court-upholds-communal-utility-fees-for-2019"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2022/federal-supreme-court-upholds-communal-utility-fees-for-2019"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2022/federal-supreme-court-upholds-communal-utility-fees-for-2019"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2022/federal-supreme-court-upholds-communal-utility-fees-for-2019"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2021/swiss-federal-supreme-court-upholds-revocation-of-establishment-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2021/swiss-federal-supreme-court-upholds-revocation-of-establishment-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2021/swiss-federal-supreme-court-upholds-revocation-of-establishment-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2021/swiss-federal-supreme-court-upholds-revocation-of-establishment-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2021/swiss-federal-supreme-court-upholds-revocation-of-establishment-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2021/swiss-federal-supreme-court-upholds-revocation-of-establishment-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2020/french-national-v-switzerland-revocation-of-settlement-permit-due-to-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2020/french-national-v-switzerland-revocation-of-settlement-permit-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2020/french-national-v-switzerland-revocation-of-settlement-permit-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2020/french-national-v-switzerland-revocation-of-settlement-permit-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2020/french-national-v-switzerland-revocation-of-settlement-permit-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2020/french-national-v-switzerland-revocation-of-settlement-permit-due-to-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2019/landowner-appeal-of-non-final-property-valuation-re-evaluation-order-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2019/landowner-appeal-of-non-final-property-valuation-re-evaluation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2019/landowner-appeal-of-non-final-property-valuation-re-evaluation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2019/landowner-appeal-of-non-final-property-valuation-re-evaluation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2019/landowner-appeal-of-non-final-property-valuation-re-evaluation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2019/landowner-appeal-of-non-final-property-valuation-re-evaluation-order-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2018/litigant-v-cantonal-court-of-basel-stadt-deadline-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2018/litigant-v-cantonal-court-of-basel-stadt-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2018/litigant-v-cantonal-court-of-basel-stadt-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2018/litigant-v-cantonal-court-of-basel-stadt-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2018/litigant-v-cantonal-court-of-basel-stadt-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2018/litigant-v-cantonal-court-of-basel-stadt-deadline-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2017/shareholder-s-challenge-to-finma-communication-on-bankruptcy-estate-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2017/shareholder-s-challenge-to-finma-communication-on-bankruptcy-estate-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2017/shareholder-s-challenge-to-finma-communication-on-bankruptcy-estate-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2017/shareholder-s-challenge-to-finma-communication-on-bankruptcy-estate-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2017/shareholder-s-challenge-to-finma-communication-on-bankruptcy-estate-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2017/shareholder-s-challenge-to-finma-communication-on-bankruptcy-estate-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2016/property-owners-v-municipality-regarding-communal-tourism-tax-occupancy-rate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2016/property-owners-v-municipality-regarding-communal-tourism-tax-occupancy-rate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2016/property-owners-v-municipality-regarding-communal-tourism-tax-occupancy-rate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2016/property-owners-v-municipality-regarding-communal-tourism-tax-occupancy-rate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2016/property-owners-v-municipality-regarding-communal-tourism-tax-occupancy-rate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2016/property-owners-v-municipality-regarding-communal-tourism-tax-occupancy-rate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2015/basel-landschaft-tax-law-amendment-on-imputed-rental-value-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2015/basel-landschaft-tax-law-amendment-on-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2015/basel-landschaft-tax-law-amendment-on-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2015/basel-landschaft-tax-law-amendment-on-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2015/basel-landschaft-tax-law-amendment-on-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2015/basel-landschaft-tax-law-amendment-on-imputed-rental-value-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2014/guinean-national-s-residence-permit-revocation-upheld-due-to-serious-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2014/guinean-national-s-residence-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2014/guinean-national-s-residence-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2014/guinean-national-s-residence-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2014/guinean-national-s-residence-permit-revocation-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2014/guinean-national-s-residence-permit-revocation-upheld-due-to-serious-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2013/taxi-operator-vs-mandatory-dispatch-service-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2013/taxi-operator-vs-mandatory-dispatch-service-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2013/taxi-operator-vs-mandatory-dispatch-service-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2013/taxi-operator-vs-mandatory-dispatch-service-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2013/taxi-operator-vs-mandatory-dispatch-service-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2013/taxi-operator-vs-mandatory-dispatch-service-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2012/asylum-seeker-challenge-to-removal-detention-legality-under-dublin-ii-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2012/asylum-seeker-challenge-to-removal-detention-legality-under-dublin-ii-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2012/asylum-seeker-challenge-to-removal-detention-legality-under-dublin-ii-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2012/asylum-seeker-challenge-to-removal-detention-legality-under-dublin-ii-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2012/asylum-seeker-challenge-to-removal-detention-legality-under-dublin-ii-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2012/asylum-seeker-challenge-to-removal-detention-legality-under-dublin-ii-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2011/tax-assessment-validity-and-due-process-regarding-misdated-notices</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2011/tax-assessment-validity-and-due-process-regarding-misdated-notices"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2011/tax-assessment-validity-and-due-process-regarding-misdated-notices"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2011/tax-assessment-validity-and-due-process-regarding-misdated-notices"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2011/tax-assessment-validity-and-due-process-regarding-misdated-notices"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2011/tax-assessment-validity-and-due-process-regarding-misdated-notices"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2010/residence-permit-refusal-upheld-after-short-term-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2010/residence-permit-refusal-upheld-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2010/residence-permit-refusal-upheld-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2010/residence-permit-refusal-upheld-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2010/residence-permit-refusal-upheld-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2010/residence-permit-refusal-upheld-after-short-term-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2009/turkish-national-s-residence-permit-extension-appeal-dismissed-due-to-marital-separation-used-for-residency-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2009/turkish-national-s-residence-permit-extension-appeal-dismissed-due-to-marital-separation-used-for-residency-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2009/turkish-national-s-residence-permit-extension-appeal-dismissed-due-to-marital-separation-used-for-residency-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2009/turkish-national-s-residence-permit-extension-appeal-dismissed-due-to-marital-separation-used-for-residency-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2009/turkish-national-s-residence-permit-extension-appeal-dismissed-due-to-marital-separation-used-for-residency-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2009/turkish-national-s-residence-permit-extension-appeal-dismissed-due-to-marital-separation-used-for-residency-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_519-2008/appeal-regarding-medicinal-product-importation-and-cost-advance-waiver</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2008/appeal-regarding-medicinal-product-importation-and-cost-advance-waiver"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_519-2008/appeal-regarding-medicinal-product-importation-and-cost-advance-waiver"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_519-2008/appeal-regarding-medicinal-product-importation-and-cost-advance-waiver"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_519-2008/appeal-regarding-medicinal-product-importation-and-cost-advance-waiver"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_519-2008/appeal-regarding-medicinal-product-importation-and-cost-advance-waiver"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2023/inadmissibility-of-residence-permit-appeal-due-to-untimely-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2023/inadmissibility-of-residence-permit-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2023/inadmissibility-of-residence-permit-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2023/inadmissibility-of-residence-permit-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2023/inadmissibility-of-residence-permit-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2023/inadmissibility-of-residence-permit-appeal-due-to-untimely-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2022/zurich-covid-certificate-testing-mandate-appeal-dismissed-as-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2022/zurich-covid-certificate-testing-mandate-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2022/zurich-covid-certificate-testing-mandate-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2022/zurich-covid-certificate-testing-mandate-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2022/zurich-covid-certificate-testing-mandate-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2022/zurich-covid-certificate-testing-mandate-appeal-dismissed-as-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2021/heifer-grazing-rights-withdrawal-upheld-due-to-non-compliance-and-procedural-flaw</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2021/heifer-grazing-rights-withdrawal-upheld-due-to-non-compliance-and-procedural-flaw"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2021/heifer-grazing-rights-withdrawal-upheld-due-to-non-compliance-and-procedural-flaw"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2021/heifer-grazing-rights-withdrawal-upheld-due-to-non-compliance-and-procedural-flaw"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2021/heifer-grazing-rights-withdrawal-upheld-due-to-non-compliance-and-procedural-flaw"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2021/heifer-grazing-rights-withdrawal-upheld-due-to-non-compliance-and-procedural-flaw"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2020/algerian-national-deportation-detention-release-due-to-covid-19-travel-restrictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2020/algerian-national-deportation-detention-release-due-to-covid-19-travel-restrictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2020/algerian-national-deportation-detention-release-due-to-covid-19-travel-restrictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2020/algerian-national-deportation-detention-release-due-to-covid-19-travel-restrictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2020/algerian-national-deportation-detention-release-due-to-covid-19-travel-restrictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2020/algerian-national-deportation-detention-release-due-to-covid-19-travel-restrictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2019/french-company-v-swiss-tax-authority-withholding-tax-refund-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2019/french-company-v-swiss-tax-authority-withholding-tax-refund-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2019/french-company-v-swiss-tax-authority-withholding-tax-refund-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2019/french-company-v-swiss-tax-authority-withholding-tax-refund-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2019/french-company-v-swiss-tax-authority-withholding-tax-refund-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2019/french-company-v-swiss-tax-authority-withholding-tax-refund-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2018/revocation-of-settlement-permit-for-drug-trafficking-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2018/revocation-of-settlement-permit-for-drug-trafficking-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2018/revocation-of-settlement-permit-for-drug-trafficking-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2018/revocation-of-settlement-permit-for-drug-trafficking-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2018/revocation-of-settlement-permit-for-drug-trafficking-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2018/revocation-of-settlement-permit-for-drug-trafficking-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2017/shareholder-appeal-against-liquidator-s-refusal-to-consult-in-insurance-bankruptcy-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2017/shareholder-appeal-against-liquidator-s-refusal-to-consult-in-insurance-bankruptcy-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2017/shareholder-appeal-against-liquidator-s-refusal-to-consult-in-insurance-bankruptcy-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2017/shareholder-appeal-against-liquidator-s-refusal-to-consult-in-insurance-bankruptcy-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2017/shareholder-appeal-against-liquidator-s-refusal-to-consult-in-insurance-bankruptcy-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2017/shareholder-appeal-against-liquidator-s-refusal-to-consult-in-insurance-bankruptcy-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2016/algerian-national-s-residence-permit-revoked-due-to-abusive-marriage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2016/algerian-national-s-residence-permit-revoked-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2016/algerian-national-s-residence-permit-revoked-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2016/algerian-national-s-residence-permit-revoked-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2016/algerian-national-s-residence-permit-revoked-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2016/algerian-national-s-residence-permit-revoked-due-to-abusive-marriage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2015/tax-appeal-withdrawal-and-docket-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2015/tax-appeal-withdrawal-and-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2015/tax-appeal-withdrawal-and-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2015/tax-appeal-withdrawal-and-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2015/tax-appeal-withdrawal-and-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2015/tax-appeal-withdrawal-and-docket-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2014/revocation-of-residence-permit-for-concealment-of-children-and-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2014/revocation-of-residence-permit-for-concealment-of-children-and-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2014/revocation-of-residence-permit-for-concealment-of-children-and-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2014/revocation-of-residence-permit-for-concealment-of-children-and-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2014/revocation-of-residence-permit-for-concealment-of-children-and-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2014/revocation-of-residence-permit-for-concealment-of-children-and-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2013/imported-gold-bars-vat-exemption-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2013/imported-gold-bars-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2013/imported-gold-bars-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2013/imported-gold-bars-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2013/imported-gold-bars-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2013/imported-gold-bars-vat-exemption-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2012/municipality-tariff-approval-superseded-by-federal-electricity-supply-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2012/municipality-tariff-approval-superseded-by-federal-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2012/municipality-tariff-approval-superseded-by-federal-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2012/municipality-tariff-approval-superseded-by-federal-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2012/municipality-tariff-approval-superseded-by-federal-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2012/municipality-tariff-approval-superseded-by-federal-electricity-supply-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2011/lecturer-s-tax-domicile-dispute-between-work-canton-and-home-canton</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2011/lecturer-s-tax-domicile-dispute-between-work-canton-and-home-canton"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2011/lecturer-s-tax-domicile-dispute-between-work-canton-and-home-canton"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2011/lecturer-s-tax-domicile-dispute-between-work-canton-and-home-canton"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2011/lecturer-s-tax-domicile-dispute-between-work-canton-and-home-canton"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2011/lecturer-s-tax-domicile-dispute-between-work-canton-and-home-canton"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2010/construction-company-double-taxation-and-real-estate-profit-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2010/construction-company-double-taxation-and-real-estate-profit-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2010/construction-company-double-taxation-and-real-estate-profit-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2010/construction-company-double-taxation-and-real-estate-profit-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2010/construction-company-double-taxation-and-real-estate-profit-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2010/construction-company-double-taxation-and-real-estate-profit-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2009/lawyer-disciplined-for-challenging-former-client-s-will</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2009/lawyer-disciplined-for-challenging-former-client-s-will"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2009/lawyer-disciplined-for-challenging-former-client-s-will"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2009/lawyer-disciplined-for-challenging-former-client-s-will"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2009/lawyer-disciplined-for-challenging-former-client-s-will"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2009/lawyer-disciplined-for-challenging-former-client-s-will"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2008/fitness-company-v-confederation-vat-delay-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2008/fitness-company-v-confederation-vat-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2008/fitness-company-v-confederation-vat-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2008/fitness-company-v-confederation-vat-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2008/fitness-company-v-confederation-vat-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2008/fitness-company-v-confederation-vat-delay-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_518-2007/partnership-vat-liability-for-adult-entertainment-club-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2007/partnership-vat-liability-for-adult-entertainment-club-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_518-2007/partnership-vat-liability-for-adult-entertainment-club-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_518-2007/partnership-vat-liability-for-adult-entertainment-club-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_518-2007/partnership-vat-liability-for-adult-entertainment-club-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_518-2007/partnership-vat-liability-for-adult-entertainment-club-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2024/german-national-s-claim-for-residual-residence-permit-following-expulsion-decision-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2024/german-national-s-claim-for-residual-residence-permit-following-expulsion-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2024/german-national-s-claim-for-residual-residence-permit-following-expulsion-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2024/german-national-s-claim-for-residual-residence-permit-following-expulsion-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2024/german-national-s-claim-for-residual-residence-permit-following-expulsion-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2024/german-national-s-claim-for-residual-residence-permit-following-expulsion-decision-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2023/mexican-national-s-attempt-to-re-litigate-domestic-violence-during-permit-renewal-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2023/mexican-national-s-attempt-to-re-litigate-domestic-violence-during-permit-renewal-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2023/mexican-national-s-attempt-to-re-litigate-domestic-violence-during-permit-renewal-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2023/mexican-national-s-attempt-to-re-litigate-domestic-violence-during-permit-renewal-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2023/mexican-national-s-attempt-to-re-litigate-domestic-violence-during-permit-renewal-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2023/mexican-national-s-attempt-to-re-litigate-domestic-violence-during-permit-renewal-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2022/taxpayer-appeal-against-refusal-to-annul-tax-assessment-based-on-alleged-privacy-infringement-regarding-invalidity-pension-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2022/taxpayer-appeal-against-refusal-to-annul-tax-assessment-based-on-alleged-privacy-infringement-regarding-invalidity-pension-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2022/taxpayer-appeal-against-refusal-to-annul-tax-assessment-based-on-alleged-privacy-infringement-regarding-invalidity-pension-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2022/taxpayer-appeal-against-refusal-to-annul-tax-assessment-based-on-alleged-privacy-infringement-regarding-invalidity-pension-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2022/taxpayer-appeal-against-refusal-to-annul-tax-assessment-based-on-alleged-privacy-infringement-regarding-invalidity-pension-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2022/taxpayer-appeal-against-refusal-to-annul-tax-assessment-based-on-alleged-privacy-infringement-regarding-invalidity-pension-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2021/tunisian-national-residency-revocation-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2021/tunisian-national-residency-revocation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2021/tunisian-national-residency-revocation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2021/tunisian-national-residency-revocation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2021/tunisian-national-residency-revocation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2021/tunisian-national-residency-revocation-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2020/congolese-national-v-cantonal-court-residence-permit-extension-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2020/congolese-national-v-cantonal-court-residence-permit-extension-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2020/congolese-national-v-cantonal-court-residence-permit-extension-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2020/congolese-national-v-cantonal-court-residence-permit-extension-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2020/congolese-national-v-cantonal-court-residence-permit-extension-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2020/congolese-national-v-cantonal-court-residence-permit-extension-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2019/taxpayer-s-request-to-suspend-tax-assessments-pending-social-security-rulings-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2019/taxpayer-s-request-to-suspend-tax-assessments-pending-social-security-rulings-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2019/taxpayer-s-request-to-suspend-tax-assessments-pending-social-security-rulings-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2019/taxpayer-s-request-to-suspend-tax-assessments-pending-social-security-rulings-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2019/taxpayer-s-request-to-suspend-tax-assessments-pending-social-security-rulings-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2019/taxpayer-s-request-to-suspend-tax-assessments-pending-social-security-rulings-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2018/taxpayers-appeal-on-recusation-of-experts-inadmissible-due-to-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2018/taxpayers-appeal-on-recusation-of-experts-inadmissible-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2018/taxpayers-appeal-on-recusation-of-experts-inadmissible-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2018/taxpayers-appeal-on-recusation-of-experts-inadmissible-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2018/taxpayers-appeal-on-recusation-of-experts-inadmissible-due-to-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2018/taxpayers-appeal-on-recusation-of-experts-inadmissible-due-to-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2017/swiss-federal-supreme-court-upholds-revocation-of-bosnian-national-s-settlement-permit-due-to-repeated-criminal-convictions-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2017/swiss-federal-supreme-court-upholds-revocation-of-bosnian-national-s-settlement-permit-due-to-repeated-criminal-convictions-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2017/swiss-federal-supreme-court-upholds-revocation-of-bosnian-national-s-settlement-permit-due-to-repeated-criminal-convictions-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2017/swiss-federal-supreme-court-upholds-revocation-of-bosnian-national-s-settlement-permit-due-to-repeated-criminal-convictions-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2017/swiss-federal-supreme-court-upholds-revocation-of-bosnian-national-s-settlement-permit-due-to-repeated-criminal-convictions-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2017/swiss-federal-supreme-court-upholds-revocation-of-bosnian-national-s-settlement-permit-due-to-repeated-criminal-convictions-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2016/afghan-national-deportation-detention-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2016/afghan-national-deportation-detention-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2016/afghan-national-deportation-detention-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2016/afghan-national-deportation-detention-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2016/afghan-national-deportation-detention-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2016/afghan-national-deportation-detention-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2015/recognition-of-french-optometry-degree-and-expert-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2015/recognition-of-french-optometry-degree-and-expert-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2015/recognition-of-french-optometry-degree-and-expert-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2015/recognition-of-french-optometry-degree-and-expert-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2015/recognition-of-french-optometry-degree-and-expert-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2015/recognition-of-french-optometry-degree-and-expert-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2014/turkish-national-s-residence-non-renewal-and-expulsion-appeal-rejected-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2014/turkish-national-s-residence-non-renewal-and-expulsion-appeal-rejected-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2014/turkish-national-s-residence-non-renewal-and-expulsion-appeal-rejected-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2014/turkish-national-s-residence-non-renewal-and-expulsion-appeal-rejected-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2014/turkish-national-s-residence-non-renewal-and-expulsion-appeal-rejected-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2014/turkish-national-s-residence-non-renewal-and-expulsion-appeal-rejected-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2012/heir-community-v-federal-administrative-court-mootness-and-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2012/heir-community-v-federal-administrative-court-mootness-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2012/heir-community-v-federal-administrative-court-mootness-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2012/heir-community-v-federal-administrative-court-mootness-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2012/heir-community-v-federal-administrative-court-mootness-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2012/heir-community-v-federal-administrative-court-mootness-and-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2010/expulsion-of-convicted-nigerian-national-upheld-against-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2010/expulsion-of-convicted-nigerian-national-upheld-against-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2010/expulsion-of-convicted-nigerian-national-upheld-against-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2010/expulsion-of-convicted-nigerian-national-upheld-against-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2010/expulsion-of-convicted-nigerian-national-upheld-against-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2010/expulsion-of-convicted-nigerian-national-upheld-against-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2009/federal-tax-administration-v-company-in-composition-proceedings-vat-input-tax-credit-and-set-off</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2009/federal-tax-administration-v-company-in-composition-proceedings-vat-input-tax-credit-and-set-off"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2009/federal-tax-administration-v-company-in-composition-proceedings-vat-input-tax-credit-and-set-off"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2009/federal-tax-administration-v-company-in-composition-proceedings-vat-input-tax-credit-and-set-off"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2009/federal-tax-administration-v-company-in-composition-proceedings-vat-input-tax-credit-and-set-off"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2009/federal-tax-administration-v-company-in-composition-proceedings-vat-input-tax-credit-and-set-off"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2008/detention-for-deportation-of-evasive-asylum-rejectee-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2008/detention-for-deportation-of-evasive-asylum-rejectee-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2008/detention-for-deportation-of-evasive-asylum-rejectee-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2008/detention-for-deportation-of-evasive-asylum-rejectee-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2008/detention-for-deportation-of-evasive-asylum-rejectee-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2008/detention-for-deportation-of-evasive-asylum-rejectee-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_517-2007/consortium-v-canton-building-permit-fee-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2007/consortium-v-canton-building-permit-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_517-2007/consortium-v-canton-building-permit-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_517-2007/consortium-v-canton-building-permit-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_517-2007/consortium-v-canton-building-permit-fee-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_517-2007/consortium-v-canton-building-permit-fee-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2024/patient-documentation-access-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2024/patient-documentation-access-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2024/patient-documentation-access-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2024/patient-documentation-access-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2024/patient-documentation-access-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2024/patient-documentation-access-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2023/brazilian-national-s-appeal-against-expulsion-dismissed-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2023/brazilian-national-s-appeal-against-expulsion-dismissed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2023/brazilian-national-s-appeal-against-expulsion-dismissed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2023/brazilian-national-s-appeal-against-expulsion-dismissed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2023/brazilian-national-s-appeal-against-expulsion-dismissed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2023/brazilian-national-s-appeal-against-expulsion-dismissed-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2022/tunisian-national-s-residence-permit-extension-denied-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2022/tunisian-national-s-residence-permit-extension-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2022/tunisian-national-s-residence-permit-extension-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2022/tunisian-national-s-residence-permit-extension-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2022/tunisian-national-s-residence-permit-extension-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2022/tunisian-national-s-residence-permit-extension-denied-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2020/tax-reassessment-upheld-based-on-criminal-investigation-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2020/tax-reassessment-upheld-based-on-criminal-investigation-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2020/tax-reassessment-upheld-based-on-criminal-investigation-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2020/tax-reassessment-upheld-based-on-criminal-investigation-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2020/tax-reassessment-upheld-based-on-criminal-investigation-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2020/tax-reassessment-upheld-based-on-criminal-investigation-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2019/taxpayers-appeal-on-unlisted-share-valuation-for-wealth-tax-inadmissible-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2019/taxpayers-appeal-on-unlisted-share-valuation-for-wealth-tax-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2019/taxpayers-appeal-on-unlisted-share-valuation-for-wealth-tax-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2019/taxpayers-appeal-on-unlisted-share-valuation-for-wealth-tax-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2019/taxpayers-appeal-on-unlisted-share-valuation-for-wealth-tax-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2019/taxpayers-appeal-on-unlisted-share-valuation-for-wealth-tax-inadmissible-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2018/lausanne-dog-tax-exemption-for-insertion-income-beneficiaries</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2018/lausanne-dog-tax-exemption-for-insertion-income-beneficiaries"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2018/lausanne-dog-tax-exemption-for-insertion-income-beneficiaries"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2018/lausanne-dog-tax-exemption-for-insertion-income-beneficiaries"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2018/lausanne-dog-tax-exemption-for-insertion-income-beneficiaries"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2018/lausanne-dog-tax-exemption-for-insertion-income-beneficiaries"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2017/audit-expert-s-refusal-to-cooperate-rab-information-requests-not-appealable-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2017/audit-expert-s-refusal-to-cooperate-rab-information-requests-not-appealable-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2017/audit-expert-s-refusal-to-cooperate-rab-information-requests-not-appealable-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2017/audit-expert-s-refusal-to-cooperate-rab-information-requests-not-appealable-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2017/audit-expert-s-refusal-to-cooperate-rab-information-requests-not-appealable-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2017/audit-expert-s-refusal-to-cooperate-rab-information-requests-not-appealable-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2016/refugee-deportation-and-detention-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2016/refugee-deportation-and-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2016/refugee-deportation-and-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2016/refugee-deportation-and-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2016/refugee-deportation-and-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2016/refugee-deportation-and-detention-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2015/foreign-national-v-switzerland-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2015/foreign-national-v-switzerland-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2015/foreign-national-v-switzerland-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2015/foreign-national-v-switzerland-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2015/foreign-national-v-switzerland-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2015/foreign-national-v-switzerland-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2014/revocation-of-residence-permit-for-repeat-sex-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2014/revocation-of-residence-permit-for-repeat-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2014/revocation-of-residence-permit-for-repeat-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2014/revocation-of-residence-permit-for-repeat-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2014/revocation-of-residence-permit-for-repeat-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2014/revocation-of-residence-permit-for-repeat-sex-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2013/taxpayer-denial-of-child-deduction-for-son-with-sufficient-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2013/taxpayer-denial-of-child-deduction-for-son-with-sufficient-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2013/taxpayer-denial-of-child-deduction-for-son-with-sufficient-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2013/taxpayer-denial-of-child-deduction-for-son-with-sufficient-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2013/taxpayer-denial-of-child-deduction-for-son-with-sufficient-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2013/taxpayer-denial-of-child-deduction-for-son-with-sufficient-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2012/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-severe-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2012/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-severe-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2012/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-severe-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2012/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-severe-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2012/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-severe-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2012/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-severe-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2011/tax-deductibility-of-mortgage-interest-on-unrented-owner-occupied-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2011/tax-deductibility-of-mortgage-interest-on-unrented-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2011/tax-deductibility-of-mortgage-interest-on-unrented-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2011/tax-deductibility-of-mortgage-interest-on-unrented-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2011/tax-deductibility-of-mortgage-interest-on-unrented-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2011/tax-deductibility-of-mortgage-interest-on-unrented-owner-occupied-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2010/swiss-federal-court-upholds-direct-recovery-of-unpaid-source-tax-from-former-executive-post-bankruptcy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2010/swiss-federal-court-upholds-direct-recovery-of-unpaid-source-tax-from-former-executive-post-bankruptcy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2010/swiss-federal-court-upholds-direct-recovery-of-unpaid-source-tax-from-former-executive-post-bankruptcy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2010/swiss-federal-court-upholds-direct-recovery-of-unpaid-source-tax-from-former-executive-post-bankruptcy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2010/swiss-federal-court-upholds-direct-recovery-of-unpaid-source-tax-from-former-executive-post-bankruptcy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2010/swiss-federal-court-upholds-direct-recovery-of-unpaid-source-tax-from-former-executive-post-bankruptcy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2009/strawberry-crop-damage-compensation-and-fence-adequacy-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2009/strawberry-crop-damage-compensation-and-fence-adequacy-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2009/strawberry-crop-damage-compensation-and-fence-adequacy-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2009/strawberry-crop-damage-compensation-and-fence-adequacy-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2009/strawberry-crop-damage-compensation-and-fence-adequacy-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2009/strawberry-crop-damage-compensation-and-fence-adequacy-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2008/foreign-national-expulsion-for-repeated-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2008/foreign-national-expulsion-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2008/foreign-national-expulsion-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2008/foreign-national-expulsion-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2008/foreign-national-expulsion-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2008/foreign-national-expulsion-for-repeated-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_516-2007/tunisian-national-denied-residence-permit-due-to-extensive-criminal-record-and-existing-entry-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2007/tunisian-national-denied-residence-permit-due-to-extensive-criminal-record-and-existing-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_516-2007/tunisian-national-denied-residence-permit-due-to-extensive-criminal-record-and-existing-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_516-2007/tunisian-national-denied-residence-permit-due-to-extensive-criminal-record-and-existing-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_516-2007/tunisian-national-denied-residence-permit-due-to-extensive-criminal-record-and-existing-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_516-2007/tunisian-national-denied-residence-permit-due-to-extensive-criminal-record-and-existing-entry-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2024/complainant-v-cantonal-health-directorate-over-diagnosis-withdrawal-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2024/complainant-v-cantonal-health-directorate-over-diagnosis-withdrawal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2024/complainant-v-cantonal-health-directorate-over-diagnosis-withdrawal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2024/complainant-v-cantonal-health-directorate-over-diagnosis-withdrawal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2024/complainant-v-cantonal-health-directorate-over-diagnosis-withdrawal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2024/complainant-v-cantonal-health-directorate-over-diagnosis-withdrawal-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2023/swiss-supreme-court-upholds-expulsion-of-italian-citizen-due-to-persistent-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2023/swiss-supreme-court-upholds-expulsion-of-italian-citizen-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2023/swiss-supreme-court-upholds-expulsion-of-italian-citizen-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2023/swiss-supreme-court-upholds-expulsion-of-italian-citizen-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2023/swiss-supreme-court-upholds-expulsion-of-italian-citizen-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2023/swiss-supreme-court-upholds-expulsion-of-italian-citizen-due-to-persistent-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2022/hospital-security-contract-award-challenge-due-to-late-site-visit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2022/hospital-security-contract-award-challenge-due-to-late-site-visit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2022/hospital-security-contract-award-challenge-due-to-late-site-visit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2022/hospital-security-contract-award-challenge-due-to-late-site-visit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2022/hospital-security-contract-award-challenge-due-to-late-site-visit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2022/hospital-security-contract-award-challenge-due-to-late-site-visit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2021/taxpayers-appeal-tax-assessment-deadline-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2021/taxpayers-appeal-tax-assessment-deadline-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2021/taxpayers-appeal-tax-assessment-deadline-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2021/taxpayers-appeal-tax-assessment-deadline-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2021/taxpayers-appeal-tax-assessment-deadline-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2021/taxpayers-appeal-tax-assessment-deadline-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2020/student-placement-appeal-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2020/student-placement-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2020/student-placement-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2020/student-placement-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2020/student-placement-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2020/student-placement-appeal-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2019/private-individual-v-customs-authority-regarding-importer-liability-and-estimated-customs-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2019/private-individual-v-customs-authority-regarding-importer-liability-and-estimated-customs-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2019/private-individual-v-customs-authority-regarding-importer-liability-and-estimated-customs-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2019/private-individual-v-customs-authority-regarding-importer-liability-and-estimated-customs-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2019/private-individual-v-customs-authority-regarding-importer-liability-and-estimated-customs-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2019/private-individual-v-customs-authority-regarding-importer-liability-and-estimated-customs-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2018/serbian-father-s-late-family-reunification-request-for-children-denied-by-swiss-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2018/serbian-father-s-late-family-reunification-request-for-children-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2018/serbian-father-s-late-family-reunification-request-for-children-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2018/serbian-father-s-late-family-reunification-request-for-children-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2018/serbian-father-s-late-family-reunification-request-for-children-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2018/serbian-father-s-late-family-reunification-request-for-children-denied-by-swiss-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2017/albanian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2017/albanian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2017/albanian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2017/albanian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2017/albanian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2017/albanian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2016/foreign-national-residence-permit-renewal-post-domestic-violence-hardship-vs-social-assistance-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2016/foreign-national-residence-permit-renewal-post-domestic-violence-hardship-vs-social-assistance-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2016/foreign-national-residence-permit-renewal-post-domestic-violence-hardship-vs-social-assistance-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2016/foreign-national-residence-permit-renewal-post-domestic-violence-hardship-vs-social-assistance-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2016/foreign-national-residence-permit-renewal-post-domestic-violence-hardship-vs-social-assistance-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2016/foreign-national-residence-permit-renewal-post-domestic-violence-hardship-vs-social-assistance-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2015/father-s-late-request-for-adult-son-s-family-reunification-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2015/father-s-late-request-for-adult-son-s-family-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2015/father-s-late-request-for-adult-son-s-family-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2015/father-s-late-request-for-adult-son-s-family-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2015/father-s-late-request-for-adult-son-s-family-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2015/father-s-late-request-for-adult-son-s-family-reunification-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2014/sham-marriage-negates-right-to-residence-and-article-8-echr-protection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2014/sham-marriage-negates-right-to-residence-and-article-8-echr-protection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2014/sham-marriage-negates-right-to-residence-and-article-8-echr-protection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2014/sham-marriage-negates-right-to-residence-and-article-8-echr-protection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2014/sham-marriage-negates-right-to-residence-and-article-8-echr-protection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2014/sham-marriage-negates-right-to-residence-and-article-8-echr-protection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2013/taxation-of-real-estate-transfer-from-deceased-s-business-assets-to-heir</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2013/taxation-of-real-estate-transfer-from-deceased-s-business-assets-to-heir"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2013/taxation-of-real-estate-transfer-from-deceased-s-business-assets-to-heir"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2013/taxation-of-real-estate-transfer-from-deceased-s-business-assets-to-heir"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2013/taxation-of-real-estate-transfer-from-deceased-s-business-assets-to-heir"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2013/taxation-of-real-estate-transfer-from-deceased-s-business-assets-to-heir"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2012/appeal-against-detention-pending-deportation-moot-due-to-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2012/appeal-against-detention-pending-deportation-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2012/appeal-against-detention-pending-deportation-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2012/appeal-against-detention-pending-deportation-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2012/appeal-against-detention-pending-deportation-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2012/appeal-against-detention-pending-deportation-moot-due-to-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2010/federal-supreme-court-decision-on-taxable-book-value-correction-for-business-asset-sale-based-on-disputed-inheritance-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2010/federal-supreme-court-decision-on-taxable-book-value-correction-for-business-asset-sale-based-on-disputed-inheritance-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2010/federal-supreme-court-decision-on-taxable-book-value-correction-for-business-asset-sale-based-on-disputed-inheritance-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2010/federal-supreme-court-decision-on-taxable-book-value-correction-for-business-asset-sale-based-on-disputed-inheritance-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2010/federal-supreme-court-decision-on-taxable-book-value-correction-for-business-asset-sale-based-on-disputed-inheritance-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2010/federal-supreme-court-decision-on-taxable-book-value-correction-for-business-asset-sale-based-on-disputed-inheritance-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2009/revocation-of-permanent-residency-due-to-serious-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2009/revocation-of-permanent-residency-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2009/revocation-of-permanent-residency-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2009/revocation-of-permanent-residency-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2009/revocation-of-permanent-residency-due-to-serious-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2009/revocation-of-permanent-residency-due-to-serious-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2008/family-asylum-rejection-and-stateless-status-denial-due-to-falsified-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2008/family-asylum-rejection-and-stateless-status-denial-due-to-falsified-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2008/family-asylum-rejection-and-stateless-status-denial-due-to-falsified-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2008/family-asylum-rejection-and-stateless-status-denial-due-to-falsified-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2008/family-asylum-rejection-and-stateless-status-denial-due-to-falsified-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2008/family-asylum-rejection-and-stateless-status-denial-due-to-falsified-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_515-2007/federal-supreme-court-upholds-renewed-detention-of-deportable-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2007/federal-supreme-court-upholds-renewed-detention-of-deportable-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_515-2007/federal-supreme-court-upholds-renewed-detention-of-deportable-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_515-2007/federal-supreme-court-upholds-renewed-detention-of-deportable-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_515-2007/federal-supreme-court-upholds-renewed-detention-of-deportable-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_515-2007/federal-supreme-court-upholds-renewed-detention-of-deportable-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2023/farmer-appeal-rejection-regarding-animal-welfare-deficiencies-and-inspection-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2023/farmer-appeal-rejection-regarding-animal-welfare-deficiencies-and-inspection-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2023/farmer-appeal-rejection-regarding-animal-welfare-deficiencies-and-inspection-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2023/farmer-appeal-rejection-regarding-animal-welfare-deficiencies-and-inspection-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2023/farmer-appeal-rejection-regarding-animal-welfare-deficiencies-and-inspection-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2023/farmer-appeal-rejection-regarding-animal-welfare-deficiencies-and-inspection-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2022/federal-court-rejects-appeal-against-administrative-delay-in-maturity-certificate-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2022/federal-court-rejects-appeal-against-administrative-delay-in-maturity-certificate-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2022/federal-court-rejects-appeal-against-administrative-delay-in-maturity-certificate-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2022/federal-court-rejects-appeal-against-administrative-delay-in-maturity-certificate-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2022/federal-court-rejects-appeal-against-administrative-delay-in-maturity-certificate-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2022/federal-court-rejects-appeal-against-administrative-delay-in-maturity-certificate-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2021/statutory-seat-tax-assessment-upheld-despite-subsequent-cantonal-profit-adjustments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2021/statutory-seat-tax-assessment-upheld-despite-subsequent-cantonal-profit-adjustments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2021/statutory-seat-tax-assessment-upheld-despite-subsequent-cantonal-profit-adjustments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2021/statutory-seat-tax-assessment-upheld-despite-subsequent-cantonal-profit-adjustments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2021/statutory-seat-tax-assessment-upheld-despite-subsequent-cantonal-profit-adjustments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2021/statutory-seat-tax-assessment-upheld-despite-subsequent-cantonal-profit-adjustments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2020/revocation-of-permanent-residence-for-drug-trafficking-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2020/revocation-of-permanent-residence-for-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2020/revocation-of-permanent-residence-for-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2020/revocation-of-permanent-residence-for-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2020/revocation-of-permanent-residence-for-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2020/revocation-of-permanent-residence-for-drug-trafficking-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2019/swiss-resident-v-dutch-tax-authority-subsidiarity-in-double-taxation-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2019/swiss-resident-v-dutch-tax-authority-subsidiarity-in-double-taxation-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2019/swiss-resident-v-dutch-tax-authority-subsidiarity-in-double-taxation-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2019/swiss-resident-v-dutch-tax-authority-subsidiarity-in-double-taxation-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2019/swiss-resident-v-dutch-tax-authority-subsidiarity-in-double-taxation-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2019/swiss-resident-v-dutch-tax-authority-subsidiarity-in-double-taxation-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2018/refusal-to-renew-residence-permit-for-drug-trafficker-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2018/refusal-to-renew-residence-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2018/refusal-to-renew-residence-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2018/refusal-to-renew-residence-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2018/refusal-to-renew-residence-permit-for-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2018/refusal-to-renew-residence-permit-for-drug-trafficker-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2017/taxpayer-lacks-interest-to-challenge-assessment-period-definition-when-no-taxable-profit-exists</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2017/taxpayer-lacks-interest-to-challenge-assessment-period-definition-when-no-taxable-profit-exists"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2017/taxpayer-lacks-interest-to-challenge-assessment-period-definition-when-no-taxable-profit-exists"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2017/taxpayer-lacks-interest-to-challenge-assessment-period-definition-when-no-taxable-profit-exists"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2017/taxpayer-lacks-interest-to-challenge-assessment-period-definition-when-no-taxable-profit-exists"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2017/taxpayer-lacks-interest-to-challenge-assessment-period-definition-when-no-taxable-profit-exists"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2016/residence-permit-revocation-appeal-inadmissibility-due-to-excessive-formalism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2016/residence-permit-revocation-appeal-inadmissibility-due-to-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2016/residence-permit-revocation-appeal-inadmissibility-due-to-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2016/residence-permit-revocation-appeal-inadmissibility-due-to-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2016/residence-permit-revocation-appeal-inadmissibility-due-to-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2016/residence-permit-revocation-appeal-inadmissibility-due-to-excessive-formalism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2015/manufacturer-v-swissmedic-reclassification-of-u-drops</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2015/manufacturer-v-swissmedic-reclassification-of-u-drops"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2015/manufacturer-v-swissmedic-reclassification-of-u-drops"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2015/manufacturer-v-swissmedic-reclassification-of-u-drops"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2015/manufacturer-v-swissmedic-reclassification-of-u-drops"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2015/manufacturer-v-swissmedic-reclassification-of-u-drops"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2014/revocation-of-permanent-residence-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2014/revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2014/revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2014/revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2014/revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2014/revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2013/residence-permit-revocation-inadmissibility-due-to-unpaid-advance-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2013/residence-permit-revocation-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2013/residence-permit-revocation-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2013/residence-permit-revocation-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2013/residence-permit-revocation-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2013/residence-permit-revocation-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2012/rejection-of-reconsideration-of-diploma-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2012/rejection-of-reconsideration-of-diploma-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2012/rejection-of-reconsideration-of-diploma-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2012/rejection-of-reconsideration-of-diploma-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2012/rejection-of-reconsideration-of-diploma-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2012/rejection-of-reconsideration-of-diploma-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2011/taxpayer-liability-for-erroneous-double-pension-contribution-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2011/taxpayer-liability-for-erroneous-double-pension-contribution-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2011/taxpayer-liability-for-erroneous-double-pension-contribution-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2011/taxpayer-liability-for-erroneous-double-pension-contribution-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2011/taxpayer-liability-for-erroneous-double-pension-contribution-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2011/taxpayer-liability-for-erroneous-double-pension-contribution-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2010/congolese-national-s-asylum-rejection-and-residence-permit-appeal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2010/congolese-national-s-asylum-rejection-and-residence-permit-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2010/congolese-national-s-asylum-rejection-and-residence-permit-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2010/congolese-national-s-asylum-rejection-and-residence-permit-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2010/congolese-national-s-asylum-rejection-and-residence-permit-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2010/congolese-national-s-asylum-rejection-and-residence-permit-appeal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2009/tax-reassessment-based-on-administrator-s-profit-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2009/tax-reassessment-based-on-administrator-s-profit-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2009/tax-reassessment-based-on-administrator-s-profit-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2009/tax-reassessment-based-on-administrator-s-profit-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2009/tax-reassessment-based-on-administrator-s-profit-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2009/tax-reassessment-based-on-administrator-s-profit-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2008/taxpayer-tax-liability-on-real-estate-liquidation-surplus-defeats-post-hoc-triangle-theory-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2008/taxpayer-tax-liability-on-real-estate-liquidation-surplus-defeats-post-hoc-triangle-theory-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2008/taxpayer-tax-liability-on-real-estate-liquidation-surplus-defeats-post-hoc-triangle-theory-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2008/taxpayer-tax-liability-on-real-estate-liquidation-surplus-defeats-post-hoc-triangle-theory-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2008/taxpayer-tax-liability-on-real-estate-liquidation-surplus-defeats-post-hoc-triangle-theory-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2008/taxpayer-tax-liability-on-real-estate-liquidation-surplus-defeats-post-hoc-triangle-theory-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_514-2007/taxpayer-disclosure-of-undisclosed-foreign-foundation-assets-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2007/taxpayer-disclosure-of-undisclosed-foreign-foundation-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_514-2007/taxpayer-disclosure-of-undisclosed-foreign-foundation-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_514-2007/taxpayer-disclosure-of-undisclosed-foreign-foundation-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_514-2007/taxpayer-disclosure-of-undisclosed-foreign-foundation-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_514-2007/taxpayer-disclosure-of-undisclosed-foreign-foundation-assets-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2024/student-grade-appeal-inadmissibility-due-to-late-filing-and-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2024/student-grade-appeal-inadmissibility-due-to-late-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2024/student-grade-appeal-inadmissibility-due-to-late-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2024/student-grade-appeal-inadmissibility-due-to-late-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2024/student-grade-appeal-inadmissibility-due-to-late-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2024/student-grade-appeal-inadmissibility-due-to-late-filing-and-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-fitter-based-on-letterbox-company-status-of-employer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-fitter-based-on-letterbox-company-status-of-employer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-fitter-based-on-letterbox-company-status-of-employer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-fitter-based-on-letterbox-company-status-of-employer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-fitter-based-on-letterbox-company-status-of-employer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-fitter-based-on-letterbox-company-status-of-employer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2022/father-denied-residency-based-on-limited-contact-and-offenses-despite-minor-daughter-s-refugee-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2022/father-denied-residency-based-on-limited-contact-and-offenses-despite-minor-daughter-s-refugee-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2022/father-denied-residency-based-on-limited-contact-and-offenses-despite-minor-daughter-s-refugee-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2022/father-denied-residency-based-on-limited-contact-and-offenses-despite-minor-daughter-s-refugee-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2022/father-denied-residency-based-on-limited-contact-and-offenses-despite-minor-daughter-s-refugee-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2022/father-denied-residency-based-on-limited-contact-and-offenses-despite-minor-daughter-s-refugee-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2021/late-family-reunification-for-minor-denied-due-to-statutory-deadline-adherence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2021/late-family-reunification-for-minor-denied-due-to-statutory-deadline-adherence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2021/late-family-reunification-for-minor-denied-due-to-statutory-deadline-adherence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2021/late-family-reunification-for-minor-denied-due-to-statutory-deadline-adherence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2021/late-family-reunification-for-minor-denied-due-to-statutory-deadline-adherence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2021/late-family-reunification-for-minor-denied-due-to-statutory-deadline-adherence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2020/north-macedonian-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2020/north-macedonian-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2020/north-macedonian-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2020/north-macedonian-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2020/north-macedonian-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2020/north-macedonian-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2019/ukrainian-nationals-v-swiss-federal-tribunal-hardship-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2019/ukrainian-nationals-v-swiss-federal-tribunal-hardship-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2019/ukrainian-nationals-v-swiss-federal-tribunal-hardship-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2019/ukrainian-nationals-v-swiss-federal-tribunal-hardship-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2019/ukrainian-nationals-v-swiss-federal-tribunal-hardship-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2019/ukrainian-nationals-v-swiss-federal-tribunal-hardship-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2018/taxpayer-challenge-to-ex-officio-tax-assessment-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2018/taxpayer-challenge-to-ex-officio-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2018/taxpayer-challenge-to-ex-officio-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2018/taxpayer-challenge-to-ex-officio-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2018/taxpayer-challenge-to-ex-officio-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2018/taxpayer-challenge-to-ex-officio-tax-assessment-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2017/federal-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2017/federal-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2017/federal-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2017/federal-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2017/federal-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2017/federal-court-upholds-non-renewal-of-residence-permit-due-to-failed-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2015/bosnian-national-s-c-permit-forfeiture-overturned-due-to-insufficient-factual-investigation-of-center-of-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2015/bosnian-national-s-c-permit-forfeiture-overturned-due-to-insufficient-factual-investigation-of-center-of-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2015/bosnian-national-s-c-permit-forfeiture-overturned-due-to-insufficient-factual-investigation-of-center-of-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2015/bosnian-national-s-c-permit-forfeiture-overturned-due-to-insufficient-factual-investigation-of-center-of-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2015/bosnian-national-s-c-permit-forfeiture-overturned-due-to-insufficient-factual-investigation-of-center-of-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2015/bosnian-national-s-c-permit-forfeiture-overturned-due-to-insufficient-factual-investigation-of-center-of-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2014/swiss-court-upholds-residence-revocation-due-to-undisclosed-moroccan-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2014/swiss-court-upholds-residence-revocation-due-to-undisclosed-moroccan-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2014/swiss-court-upholds-residence-revocation-due-to-undisclosed-moroccan-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2014/swiss-court-upholds-residence-revocation-due-to-undisclosed-moroccan-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2014/swiss-court-upholds-residence-revocation-due-to-undisclosed-moroccan-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2014/swiss-court-upholds-residence-revocation-due-to-undisclosed-moroccan-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2013/municipality-waste-disposal-basic-fee-double-imposition-challenge-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2013/municipality-waste-disposal-basic-fee-double-imposition-challenge-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2013/municipality-waste-disposal-basic-fee-double-imposition-challenge-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2013/municipality-waste-disposal-basic-fee-double-imposition-challenge-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2013/municipality-waste-disposal-basic-fee-double-imposition-challenge-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2013/municipality-waste-disposal-basic-fee-double-imposition-challenge-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2012/appeal-against-revised-court-fees-in-tax-security-obligation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2012/appeal-against-revised-court-fees-in-tax-security-obligation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2012/appeal-against-revised-court-fees-in-tax-security-obligation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2012/appeal-against-revised-court-fees-in-tax-security-obligation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2012/appeal-against-revised-court-fees-in-tax-security-obligation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2012/appeal-against-revised-court-fees-in-tax-security-obligation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2011/zurich-tax-appeal-deadline-reinstatement-refused-despite-potential-double-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2011/zurich-tax-appeal-deadline-reinstatement-refused-despite-potential-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2011/zurich-tax-appeal-deadline-reinstatement-refused-despite-potential-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2011/zurich-tax-appeal-deadline-reinstatement-refused-despite-potential-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2011/zurich-tax-appeal-deadline-reinstatement-refused-despite-potential-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2011/zurich-tax-appeal-deadline-reinstatement-refused-despite-potential-double-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2010/kenyan-national-v-switzerland-residence-permit-denial-based-on-insufficient-cohabitation-and-challenging-exceptional-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2010/kenyan-national-v-switzerland-residence-permit-denial-based-on-insufficient-cohabitation-and-challenging-exceptional-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2010/kenyan-national-v-switzerland-residence-permit-denial-based-on-insufficient-cohabitation-and-challenging-exceptional-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2010/kenyan-national-v-switzerland-residence-permit-denial-based-on-insufficient-cohabitation-and-challenging-exceptional-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2010/kenyan-national-v-switzerland-residence-permit-denial-based-on-insufficient-cohabitation-and-challenging-exceptional-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2010/kenyan-national-v-switzerland-residence-permit-denial-based-on-insufficient-cohabitation-and-challenging-exceptional-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2009/taxpayer-appeal-dismissed-for-insufficient-substantiation-and-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2009/taxpayer-appeal-dismissed-for-insufficient-substantiation-and-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2009/taxpayer-appeal-dismissed-for-insufficient-substantiation-and-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2009/taxpayer-appeal-dismissed-for-insufficient-substantiation-and-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2009/taxpayer-appeal-dismissed-for-insufficient-substantiation-and-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2009/taxpayer-appeal-dismissed-for-insufficient-substantiation-and-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2008/company-v-federal-administrative-court-vat-input-tax-deduction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2008/company-v-federal-administrative-court-vat-input-tax-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2008/company-v-federal-administrative-court-vat-input-tax-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2008/company-v-federal-administrative-court-vat-input-tax-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2008/company-v-federal-administrative-court-vat-input-tax-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2008/company-v-federal-administrative-court-vat-input-tax-deduction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_513-2007/appellant-v-cantonal-administrative-tribunal-joinder-of-appeals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2007/appellant-v-cantonal-administrative-tribunal-joinder-of-appeals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_513-2007/appellant-v-cantonal-administrative-tribunal-joinder-of-appeals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_513-2007/appellant-v-cantonal-administrative-tribunal-joinder-of-appeals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_513-2007/appellant-v-cantonal-administrative-tribunal-joinder-of-appeals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_513-2007/appellant-v-cantonal-administrative-tribunal-joinder-of-appeals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2024/dismissal-of-appeal-on-residence-permit-extension-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2024/dismissal-of-appeal-on-residence-permit-extension-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2024/dismissal-of-appeal-on-residence-permit-extension-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2024/dismissal-of-appeal-on-residence-permit-extension-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2024/dismissal-of-appeal-on-residence-permit-extension-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2024/dismissal-of-appeal-on-residence-permit-extension-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2023/bidder-v-zoning-court-on-timeliness-of-public-procurement-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2023/bidder-v-zoning-court-on-timeliness-of-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2023/bidder-v-zoning-court-on-timeliness-of-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2023/bidder-v-zoning-court-on-timeliness-of-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2023/bidder-v-zoning-court-on-timeliness-of-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2023/bidder-v-zoning-court-on-timeliness-of-public-procurement-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2021/kosovar-national-v-switzerland-rejection-of-entry-ban-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2021/kosovar-national-v-switzerland-rejection-of-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2021/kosovar-national-v-switzerland-rejection-of-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2021/kosovar-national-v-switzerland-rejection-of-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2021/kosovar-national-v-switzerland-rejection-of-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2021/kosovar-national-v-switzerland-rejection-of-entry-ban-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2020/applicant-v-switzerland-detention-pending-deportation-during-covid-19</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2020/applicant-v-switzerland-detention-pending-deportation-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2020/applicant-v-switzerland-detention-pending-deportation-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2020/applicant-v-switzerland-detention-pending-deportation-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2020/applicant-v-switzerland-detention-pending-deportation-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2020/applicant-v-switzerland-detention-pending-deportation-during-covid-19"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2019/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-debt-and-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2019/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2019/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2019/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2019/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2019/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-debt-and-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2018/imprisonment-to-secure-deportation-despite-voluntary-departure-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2018/imprisonment-to-secure-deportation-despite-voluntary-departure-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2018/imprisonment-to-secure-deportation-despite-voluntary-departure-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2018/imprisonment-to-secure-deportation-despite-voluntary-departure-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2018/imprisonment-to-secure-deportation-despite-voluntary-departure-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2018/imprisonment-to-secure-deportation-despite-voluntary-departure-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2016/taxpayer-appeal-on-untimely-claim-against-tax-assessment-and-deadline-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2016/taxpayer-appeal-on-untimely-claim-against-tax-assessment-and-deadline-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2016/taxpayer-appeal-on-untimely-claim-against-tax-assessment-and-deadline-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2016/taxpayer-appeal-on-untimely-claim-against-tax-assessment-and-deadline-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2016/taxpayer-appeal-on-untimely-claim-against-tax-assessment-and-deadline-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2016/taxpayer-appeal-on-untimely-claim-against-tax-assessment-and-deadline-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2014/resident-v-population-control-office-on-address-clarification-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2014/resident-v-population-control-office-on-address-clarification-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2014/resident-v-population-control-office-on-address-clarification-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2014/resident-v-population-control-office-on-address-clarification-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2014/resident-v-population-control-office-on-address-clarification-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2014/resident-v-population-control-office-on-address-clarification-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2013/refusal-of-residence-permit-and-expulsion-following-criminal-convictions-outweighing-private-life-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2013/refusal-of-residence-permit-and-expulsion-following-criminal-convictions-outweighing-private-life-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2013/refusal-of-residence-permit-and-expulsion-following-criminal-convictions-outweighing-private-life-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2013/refusal-of-residence-permit-and-expulsion-following-criminal-convictions-outweighing-private-life-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2013/refusal-of-residence-permit-and-expulsion-following-criminal-convictions-outweighing-private-life-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2013/refusal-of-residence-permit-and-expulsion-following-criminal-convictions-outweighing-private-life-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2011/federal-housing-office-v-recipients-of-residential-construction-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2011/federal-housing-office-v-recipients-of-residential-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2011/federal-housing-office-v-recipients-of-residential-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2011/federal-housing-office-v-recipients-of-residential-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2011/federal-housing-office-v-recipients-of-residential-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2011/federal-housing-office-v-recipients-of-residential-construction-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2010/appeal-moot-due-to-appellant-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2010/appeal-moot-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2010/appeal-moot-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2010/appeal-moot-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2010/appeal-moot-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2010/appeal-moot-due-to-appellant-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2009/red-deer-damage-compensation-dispute-and-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2009/red-deer-damage-compensation-dispute-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2009/red-deer-damage-compensation-dispute-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2009/red-deer-damage-compensation-dispute-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2009/red-deer-damage-compensation-dispute-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2009/red-deer-damage-compensation-dispute-and-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2008/foreign-national-detention-legality-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2008/foreign-national-detention-legality-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2008/foreign-national-detention-legality-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2008/foreign-national-detention-legality-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2008/foreign-national-detention-legality-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2008/foreign-national-detention-legality-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_512-2007/federal-supreme-court-upholds-tax-assessment-on-inheritance-community-for-share-sale-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2007/federal-supreme-court-upholds-tax-assessment-on-inheritance-community-for-share-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_512-2007/federal-supreme-court-upholds-tax-assessment-on-inheritance-community-for-share-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_512-2007/federal-supreme-court-upholds-tax-assessment-on-inheritance-community-for-share-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_512-2007/federal-supreme-court-upholds-tax-assessment-on-inheritance-community-for-share-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_512-2007/federal-supreme-court-upholds-tax-assessment-on-inheritance-community-for-share-sale-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2025/albanian-national-residence-permit-revocation-and-failed-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2025/albanian-national-residence-permit-revocation-and-failed-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2025/albanian-national-residence-permit-revocation-and-failed-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2025/albanian-national-residence-permit-revocation-and-failed-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2025/albanian-national-residence-permit-revocation-and-failed-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2025/albanian-national-residence-permit-revocation-and-failed-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2024/turkish-national-v-switzerland-residence-permit-extension-refusal-based-on-interrupted-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2024/turkish-national-v-switzerland-residence-permit-extension-refusal-based-on-interrupted-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2024/turkish-national-v-switzerland-residence-permit-extension-refusal-based-on-interrupted-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2024/turkish-national-v-switzerland-residence-permit-extension-refusal-based-on-interrupted-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2024/turkish-national-v-switzerland-residence-permit-extension-refusal-based-on-interrupted-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2024/turkish-national-v-switzerland-residence-permit-extension-refusal-based-on-interrupted-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2023/taxpayer-challenge-to-swiss-assistance-in-indian-tax-evasion-inquiry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2023/taxpayer-challenge-to-swiss-assistance-in-indian-tax-evasion-inquiry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2023/taxpayer-challenge-to-swiss-assistance-in-indian-tax-evasion-inquiry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2023/taxpayer-challenge-to-swiss-assistance-in-indian-tax-evasion-inquiry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2023/taxpayer-challenge-to-swiss-assistance-in-indian-tax-evasion-inquiry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2023/taxpayer-challenge-to-swiss-assistance-in-indian-tax-evasion-inquiry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2022/north-macedonian-national-deportation-upheld-due-to-severe-criminality-and-financial-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2022/north-macedonian-national-deportation-upheld-due-to-severe-criminality-and-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2022/north-macedonian-national-deportation-upheld-due-to-severe-criminality-and-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2022/north-macedonian-national-deportation-upheld-due-to-severe-criminality-and-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2022/north-macedonian-national-deportation-upheld-due-to-severe-criminality-and-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2022/north-macedonian-national-deportation-upheld-due-to-severe-criminality-and-financial-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2021/federal-tax-administration-assessment-of-hidden-profit-distribution-on-withholding-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2021/federal-tax-administration-assessment-of-hidden-profit-distribution-on-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2021/federal-tax-administration-assessment-of-hidden-profit-distribution-on-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2021/federal-tax-administration-assessment-of-hidden-profit-distribution-on-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2021/federal-tax-administration-assessment-of-hidden-profit-distribution-on-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2021/federal-tax-administration-assessment-of-hidden-profit-distribution-on-withholding-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2020/taxpayer-appeal-on-tax-remittance-refusal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2020/taxpayer-appeal-on-tax-remittance-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2020/taxpayer-appeal-on-tax-remittance-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2020/taxpayer-appeal-on-tax-remittance-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2020/taxpayer-appeal-on-tax-remittance-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2020/taxpayer-appeal-on-tax-remittance-refusal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2019/austrian-resident-s-swiss-permit-revocation-upheld-despite-marriage-and-son-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2019/austrian-resident-s-swiss-permit-revocation-upheld-despite-marriage-and-son-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2019/austrian-resident-s-swiss-permit-revocation-upheld-despite-marriage-and-son-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2019/austrian-resident-s-swiss-permit-revocation-upheld-despite-marriage-and-son-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2019/austrian-resident-s-swiss-permit-revocation-upheld-despite-marriage-and-son-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2019/austrian-resident-s-swiss-permit-revocation-upheld-despite-marriage-and-son-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2018/italian-national-v-swiss-federal-tribunal-residence-permit-refusal-based-on-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2018/italian-national-v-swiss-federal-tribunal-residence-permit-refusal-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2018/italian-national-v-swiss-federal-tribunal-residence-permit-refusal-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2018/italian-national-v-swiss-federal-tribunal-residence-permit-refusal-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2018/italian-national-v-swiss-federal-tribunal-residence-permit-refusal-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2018/italian-national-v-swiss-federal-tribunal-residence-permit-refusal-based-on-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2017/cantonal-discretion-in-including-screw-mounted-pv-systems-in-property-valuation-for-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2017/cantonal-discretion-in-including-screw-mounted-pv-systems-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2017/cantonal-discretion-in-including-screw-mounted-pv-systems-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2017/cantonal-discretion-in-including-screw-mounted-pv-systems-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2017/cantonal-discretion-in-including-screw-mounted-pv-systems-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2017/cantonal-discretion-in-including-screw-mounted-pv-systems-in-property-valuation-for-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2015/claimant-s-appeal-on-compensation-for-procedural-violation-inadmissible-due-to-lack-of-specific-challenge-to-cantonal-decision-s-operative-part</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2015/claimant-s-appeal-on-compensation-for-procedural-violation-inadmissible-due-to-lack-of-specific-challenge-to-cantonal-decision-s-operative-part"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2015/claimant-s-appeal-on-compensation-for-procedural-violation-inadmissible-due-to-lack-of-specific-challenge-to-cantonal-decision-s-operative-part"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2015/claimant-s-appeal-on-compensation-for-procedural-violation-inadmissible-due-to-lack-of-specific-challenge-to-cantonal-decision-s-operative-part"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2015/claimant-s-appeal-on-compensation-for-procedural-violation-inadmissible-due-to-lack-of-specific-challenge-to-cantonal-decision-s-operative-part"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2015/claimant-s-appeal-on-compensation-for-procedural-violation-inadmissible-due-to-lack-of-specific-challenge-to-cantonal-decision-s-operative-part"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2014/company-v-federal-tax-administration-withholding-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2014/company-v-federal-tax-administration-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2014/company-v-federal-tax-administration-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2014/company-v-federal-tax-administration-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2014/company-v-federal-tax-administration-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2014/company-v-federal-tax-administration-withholding-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2013/federal-supreme-court-upholds-administrative-assistance-for-irs-against-tax-fraud-suspects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2013/federal-supreme-court-upholds-administrative-assistance-for-irs-against-tax-fraud-suspects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2013/federal-supreme-court-upholds-administrative-assistance-for-irs-against-tax-fraud-suspects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2013/federal-supreme-court-upholds-administrative-assistance-for-irs-against-tax-fraud-suspects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2013/federal-supreme-court-upholds-administrative-assistance-for-irs-against-tax-fraud-suspects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2013/federal-supreme-court-upholds-administrative-assistance-for-irs-against-tax-fraud-suspects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2012/taxation-of-securities-trading-gains-as-professional-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2012/taxation-of-securities-trading-gains-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2012/taxation-of-securities-trading-gains-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2012/taxation-of-securities-trading-gains-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2012/taxation-of-securities-trading-gains-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2012/taxation-of-securities-trading-gains-as-professional-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2011/employers-association-appeal-against-generally-binding-collective-labour-agreement-provisions-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2011/employers-association-appeal-against-generally-binding-collective-labour-agreement-provisions-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2011/employers-association-appeal-against-generally-binding-collective-labour-agreement-provisions-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2011/employers-association-appeal-against-generally-binding-collective-labour-agreement-provisions-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2011/employers-association-appeal-against-generally-binding-collective-labour-agreement-provisions-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2011/employers-association-appeal-against-generally-binding-collective-labour-agreement-provisions-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2010/claimant-v-state-over-refusal-to-accept-partial-assignment-of-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2010/claimant-v-state-over-refusal-to-accept-partial-assignment-of-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2010/claimant-v-state-over-refusal-to-accept-partial-assignment-of-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2010/claimant-v-state-over-refusal-to-accept-partial-assignment-of-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2010/claimant-v-state-over-refusal-to-accept-partial-assignment-of-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2010/claimant-v-state-over-refusal-to-accept-partial-assignment-of-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2009/foreign-national-v-reinstatement-of-appeal-deadline-for-fee-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2009/foreign-national-v-reinstatement-of-appeal-deadline-for-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2009/foreign-national-v-reinstatement-of-appeal-deadline-for-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2009/foreign-national-v-reinstatement-of-appeal-deadline-for-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2009/foreign-national-v-reinstatement-of-appeal-deadline-for-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2009/foreign-national-v-reinstatement-of-appeal-deadline-for-fee-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2008/kosovar-citizen-s-residence-permit-extension-appeal-dismissed-for-procedural-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2008/kosovar-citizen-s-residence-permit-extension-appeal-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2008/kosovar-citizen-s-residence-permit-extension-appeal-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2008/kosovar-citizen-s-residence-permit-extension-appeal-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2008/kosovar-citizen-s-residence-permit-extension-appeal-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2008/kosovar-citizen-s-residence-permit-extension-appeal-dismissed-for-procedural-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_511-2007/taxation-of-lump-sum-disability-payment-from-supplementary-accident-insurance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2007/taxation-of-lump-sum-disability-payment-from-supplementary-accident-insurance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_511-2007/taxation-of-lump-sum-disability-payment-from-supplementary-accident-insurance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_511-2007/taxation-of-lump-sum-disability-payment-from-supplementary-accident-insurance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_511-2007/taxation-of-lump-sum-disability-payment-from-supplementary-accident-insurance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_511-2007/taxation-of-lump-sum-disability-payment-from-supplementary-accident-insurance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2024/appeal-against-dismissal-of-delay-claim-following-issuance-of-principal-permit-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2024/appeal-against-dismissal-of-delay-claim-following-issuance-of-principal-permit-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2024/appeal-against-dismissal-of-delay-claim-following-issuance-of-principal-permit-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2024/appeal-against-dismissal-of-delay-claim-following-issuance-of-principal-permit-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2024/appeal-against-dismissal-of-delay-claim-following-issuance-of-principal-permit-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2024/appeal-against-dismissal-of-delay-claim-following-issuance-of-principal-permit-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2023/restaurant-closure-upheld-over-covid-certificate-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2023/restaurant-closure-upheld-over-covid-certificate-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2023/restaurant-closure-upheld-over-covid-certificate-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2023/restaurant-closure-upheld-over-covid-certificate-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2023/restaurant-closure-upheld-over-covid-certificate-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2023/restaurant-closure-upheld-over-covid-certificate-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2021/federal-tax-liability-for-concealed-profit-distributions-and-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2021/federal-tax-liability-for-concealed-profit-distributions-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2021/federal-tax-liability-for-concealed-profit-distributions-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2021/federal-tax-liability-for-concealed-profit-distributions-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2021/federal-tax-liability-for-concealed-profit-distributions-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2021/federal-tax-liability-for-concealed-profit-distributions-and-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2020/tunisian-national-asylum-seeker-detention-after-covid-19-restrictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2020/tunisian-national-asylum-seeker-detention-after-covid-19-restrictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2020/tunisian-national-asylum-seeker-detention-after-covid-19-restrictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2020/tunisian-national-asylum-seeker-detention-after-covid-19-restrictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2020/tunisian-national-asylum-seeker-detention-after-covid-19-restrictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2020/tunisian-national-asylum-seeker-detention-after-covid-19-restrictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2019/claimant-v-cantonal-authority-on-agricultural-direct-payments-and-legal-representation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2019/claimant-v-cantonal-authority-on-agricultural-direct-payments-and-legal-representation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2019/claimant-v-cantonal-authority-on-agricultural-direct-payments-and-legal-representation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2019/claimant-v-cantonal-authority-on-agricultural-direct-payments-and-legal-representation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2019/claimant-v-cantonal-authority-on-agricultural-direct-payments-and-legal-representation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2019/claimant-v-cantonal-authority-on-agricultural-direct-payments-and-legal-representation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2018/swiss-tax-liability-on-foreign-pension-distribution-from-privatized-entity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2018/swiss-tax-liability-on-foreign-pension-distribution-from-privatized-entity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2018/swiss-tax-liability-on-foreign-pension-distribution-from-privatized-entity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2018/swiss-tax-liability-on-foreign-pension-distribution-from-privatized-entity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2018/swiss-tax-liability-on-foreign-pension-distribution-from-privatized-entity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2018/swiss-tax-liability-on-foreign-pension-distribution-from-privatized-entity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2017/cantonal-tax-authority-v-refusal-to-include-photovoltaic-system-in-property-valuation-for-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2017/cantonal-tax-authority-v-refusal-to-include-photovoltaic-system-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2017/cantonal-tax-authority-v-refusal-to-include-photovoltaic-system-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2017/cantonal-tax-authority-v-refusal-to-include-photovoltaic-system-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2017/cantonal-tax-authority-v-refusal-to-include-photovoltaic-system-in-property-valuation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2017/cantonal-tax-authority-v-refusal-to-include-photovoltaic-system-in-property-valuation-for-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2016/swiss-tax-residence-dispute-after-move-to-portugal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2016/swiss-tax-residence-dispute-after-move-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2016/swiss-tax-residence-dispute-after-move-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2016/swiss-tax-residence-dispute-after-move-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2016/swiss-tax-residence-dispute-after-move-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2016/swiss-tax-residence-dispute-after-move-to-portugal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2014/property-owners-v-road-corporation-2011-contributions-and-equal-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2014/property-owners-v-road-corporation-2011-contributions-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2014/property-owners-v-road-corporation-2011-contributions-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2014/property-owners-v-road-corporation-2011-contributions-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2014/property-owners-v-road-corporation-2011-contributions-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2014/property-owners-v-road-corporation-2011-contributions-and-equal-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2012/appealability-of-incidental-ruling-on-procedural-matter-concerning-denied-justice-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2012/appealability-of-incidental-ruling-on-procedural-matter-concerning-denied-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2012/appealability-of-incidental-ruling-on-procedural-matter-concerning-denied-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2012/appealability-of-incidental-ruling-on-procedural-matter-concerning-denied-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2012/appealability-of-incidental-ruling-on-procedural-matter-concerning-denied-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2012/appealability-of-incidental-ruling-on-procedural-matter-concerning-denied-justice-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2011/algerian-national-s-deportation-detention-challenge-dismissed-for-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2011/algerian-national-s-deportation-detention-challenge-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2011/algerian-national-s-deportation-detention-challenge-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2011/algerian-national-s-deportation-detention-challenge-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2011/algerian-national-s-deportation-detention-challenge-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2011/algerian-national-s-deportation-detention-challenge-dismissed-for-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2010/parents-v-canton-of-aargau-church-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2010/parents-v-canton-of-aargau-church-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2010/parents-v-canton-of-aargau-church-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2010/parents-v-canton-of-aargau-church-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2010/parents-v-canton-of-aargau-church-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2010/parents-v-canton-of-aargau-church-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2009/congolese-national-v-refusal-of-residence-permit-and-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2009/congolese-national-v-refusal-of-residence-permit-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2009/congolese-national-v-refusal-of-residence-permit-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2009/congolese-national-v-refusal-of-residence-permit-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2009/congolese-national-v-refusal-of-residence-permit-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2009/congolese-national-v-refusal-of-residence-permit-and-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2008/landowner-challenge-to-perimeter-road-contribution-decision-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2008/landowner-challenge-to-perimeter-road-contribution-decision-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2008/landowner-challenge-to-perimeter-road-contribution-decision-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2008/landowner-challenge-to-perimeter-road-contribution-decision-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2008/landowner-challenge-to-perimeter-road-contribution-decision-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2008/landowner-challenge-to-perimeter-road-contribution-decision-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_510-2007/swiss-branch-vat-input-tax-deduction-on-imported-promotional-material</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2007/swiss-branch-vat-input-tax-deduction-on-imported-promotional-material"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_510-2007/swiss-branch-vat-input-tax-deduction-on-imported-promotional-material"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_510-2007/swiss-branch-vat-input-tax-deduction-on-imported-promotional-material"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_510-2007/swiss-branch-vat-input-tax-deduction-on-imported-promotional-material"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_510-2007/swiss-branch-vat-input-tax-deduction-on-imported-promotional-material"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2024/tanzanian-national-expulsion-upheld-despite-family-ties-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2024/tanzanian-national-expulsion-upheld-despite-family-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2024/tanzanian-national-expulsion-upheld-despite-family-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2024/tanzanian-national-expulsion-upheld-despite-family-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2024/tanzanian-national-expulsion-upheld-despite-family-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2024/tanzanian-national-expulsion-upheld-despite-family-ties-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2023/seller-s-lack-of-standing-to-challenge-land-transaction-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2023/seller-s-lack-of-standing-to-challenge-land-transaction-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2023/seller-s-lack-of-standing-to-challenge-land-transaction-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2023/seller-s-lack-of-standing-to-challenge-land-transaction-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2023/seller-s-lack-of-standing-to-challenge-land-transaction-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2023/seller-s-lack-of-standing-to-challenge-land-transaction-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2022/claimant-vs-canton-of-schwyz-cost-deposit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2022/claimant-vs-canton-of-schwyz-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2022/claimant-vs-canton-of-schwyz-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2022/claimant-vs-canton-of-schwyz-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2022/claimant-vs-canton-of-schwyz-cost-deposit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2022/claimant-vs-canton-of-schwyz-cost-deposit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2021/company-v-cantonal-employment-service-foreign-worker-employment-sanctions-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2021/company-v-cantonal-employment-service-foreign-worker-employment-sanctions-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2021/company-v-cantonal-employment-service-foreign-worker-employment-sanctions-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2021/company-v-cantonal-employment-service-foreign-worker-employment-sanctions-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2021/company-v-cantonal-employment-service-foreign-worker-employment-sanctions-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2021/company-v-cantonal-employment-service-foreign-worker-employment-sanctions-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2020/appeal-dismissed-for-failure-to-meet-procedural-requirements-for-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2020/appeal-dismissed-for-failure-to-meet-procedural-requirements-for-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2020/appeal-dismissed-for-failure-to-meet-procedural-requirements-for-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2020/appeal-dismissed-for-failure-to-meet-procedural-requirements-for-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2020/appeal-dismissed-for-failure-to-meet-procedural-requirements-for-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2020/appeal-dismissed-for-failure-to-meet-procedural-requirements-for-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2019/swiss-posted-workers-act-and-minimum-wage-deductions-for-posted-employees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2019/swiss-posted-workers-act-and-minimum-wage-deductions-for-posted-employees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2019/swiss-posted-workers-act-and-minimum-wage-deductions-for-posted-employees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2019/swiss-posted-workers-act-and-minimum-wage-deductions-for-posted-employees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2019/swiss-posted-workers-act-and-minimum-wage-deductions-for-posted-employees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2019/swiss-posted-workers-act-and-minimum-wage-deductions-for-posted-employees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2018/portuguese-nationals-v-settlement-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2018/portuguese-nationals-v-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2018/portuguese-nationals-v-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2018/portuguese-nationals-v-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2018/portuguese-nationals-v-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2018/portuguese-nationals-v-settlement-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2017/taxpayer-denied-reimbursement-of-military-service-exemption-tax-due-to-untimely-appeal-judicial-costs-reconsideration-ordered</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2017/taxpayer-denied-reimbursement-of-military-service-exemption-tax-due-to-untimely-appeal-judicial-costs-reconsideration-ordered"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2017/taxpayer-denied-reimbursement-of-military-service-exemption-tax-due-to-untimely-appeal-judicial-costs-reconsideration-ordered"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2017/taxpayer-denied-reimbursement-of-military-service-exemption-tax-due-to-untimely-appeal-judicial-costs-reconsideration-ordered"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2017/taxpayer-denied-reimbursement-of-military-service-exemption-tax-due-to-untimely-appeal-judicial-costs-reconsideration-ordered"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2017/taxpayer-denied-reimbursement-of-military-service-exemption-tax-due-to-untimely-appeal-judicial-costs-reconsideration-ordered"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2016/company-v-cantonal-tax-court-constructive-dividends-and-external-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2016/company-v-cantonal-tax-court-constructive-dividends-and-external-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2016/company-v-cantonal-tax-court-constructive-dividends-and-external-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2016/company-v-cantonal-tax-court-constructive-dividends-and-external-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2016/company-v-cantonal-tax-court-constructive-dividends-and-external-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2016/company-v-cantonal-tax-court-constructive-dividends-and-external-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2015/petitioner-v-state-liability-for-harm-and-forced-psychiatric-admission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2015/petitioner-v-state-liability-for-harm-and-forced-psychiatric-admission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2015/petitioner-v-state-liability-for-harm-and-forced-psychiatric-admission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2015/petitioner-v-state-liability-for-harm-and-forced-psychiatric-admission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2015/petitioner-v-state-liability-for-harm-and-forced-psychiatric-admission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2015/petitioner-v-state-liability-for-harm-and-forced-psychiatric-admission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2013/claimant-fails-to-refute-independent-grounds-for-dismissal-of-liability-claim-against-confederation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2013/claimant-fails-to-refute-independent-grounds-for-dismissal-of-liability-claim-against-confederation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2013/claimant-fails-to-refute-independent-grounds-for-dismissal-of-liability-claim-against-confederation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2013/claimant-fails-to-refute-independent-grounds-for-dismissal-of-liability-claim-against-confederation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2013/claimant-fails-to-refute-independent-grounds-for-dismissal-of-liability-claim-against-confederation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2013/claimant-fails-to-refute-independent-grounds-for-dismissal-of-liability-claim-against-confederation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2012/federal-supreme-court-dismisses-tax-reassessment-appeal-due-to-failure-to-challenge-timeliness-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2012/federal-supreme-court-dismisses-tax-reassessment-appeal-due-to-failure-to-challenge-timeliness-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2012/federal-supreme-court-dismisses-tax-reassessment-appeal-due-to-failure-to-challenge-timeliness-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2012/federal-supreme-court-dismisses-tax-reassessment-appeal-due-to-failure-to-challenge-timeliness-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2012/federal-supreme-court-dismisses-tax-reassessment-appeal-due-to-failure-to-challenge-timeliness-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2012/federal-supreme-court-dismisses-tax-reassessment-appeal-due-to-failure-to-challenge-timeliness-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2011/revocation-of-permanent-residence-due-to-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2011/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2011/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2011/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2011/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2011/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2010/tax-recovery-procedure-and-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2010/tax-recovery-procedure-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2010/tax-recovery-procedure-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2010/tax-recovery-procedure-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2010/tax-recovery-procedure-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2010/tax-recovery-procedure-and-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2009/plaintiff-s-claim-for-damages-against-municipality-dismissed-due-to-lack-of-substantiation-and-time-barred-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2009/plaintiff-s-claim-for-damages-against-municipality-dismissed-due-to-lack-of-substantiation-and-time-barred-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2009/plaintiff-s-claim-for-damages-against-municipality-dismissed-due-to-lack-of-substantiation-and-time-barred-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2009/plaintiff-s-claim-for-damages-against-municipality-dismissed-due-to-lack-of-substantiation-and-time-barred-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2009/plaintiff-s-claim-for-damages-against-municipality-dismissed-due-to-lack-of-substantiation-and-time-barred-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2009/plaintiff-s-claim-for-damages-against-municipality-dismissed-due-to-lack-of-substantiation-and-time-barred-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2008/apprentice-hairdresser-exam-challenge-dismissed-by-federal-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2008/apprentice-hairdresser-exam-challenge-dismissed-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2008/apprentice-hairdresser-exam-challenge-dismissed-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2008/apprentice-hairdresser-exam-challenge-dismissed-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2008/apprentice-hairdresser-exam-challenge-dismissed-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2008/apprentice-hairdresser-exam-challenge-dismissed-by-federal-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_51-2007/moroccan-national-residency-extension-refusal-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2007/moroccan-national-residency-extension-refusal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_51-2007/moroccan-national-residency-extension-refusal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_51-2007/moroccan-national-residency-extension-refusal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_51-2007/moroccan-national-residency-extension-refusal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_51-2007/moroccan-national-residency-extension-refusal-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2025/serbian-citizen-v-switzerland-residence-permit-extension-after-short-term-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2025/serbian-citizen-v-switzerland-residence-permit-extension-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2025/serbian-citizen-v-switzerland-residence-permit-extension-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2025/serbian-citizen-v-switzerland-residence-permit-extension-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2025/serbian-citizen-v-switzerland-residence-permit-extension-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2025/serbian-citizen-v-switzerland-residence-permit-extension-after-short-term-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2024/educational-grant-repayment-appeal-dismissed-due-to-procedural-lateness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2024/educational-grant-repayment-appeal-dismissed-due-to-procedural-lateness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2024/educational-grant-repayment-appeal-dismissed-due-to-procedural-lateness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2024/educational-grant-repayment-appeal-dismissed-due-to-procedural-lateness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2024/educational-grant-repayment-appeal-dismissed-due-to-procedural-lateness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2024/educational-grant-repayment-appeal-dismissed-due-to-procedural-lateness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2023/claimant-denied-legal-aid-for-non-contentious-labor-inspection-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2023/claimant-denied-legal-aid-for-non-contentious-labor-inspection-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2023/claimant-denied-legal-aid-for-non-contentious-labor-inspection-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2023/claimant-denied-legal-aid-for-non-contentious-labor-inspection-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2023/claimant-denied-legal-aid-for-non-contentious-labor-inspection-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2023/claimant-denied-legal-aid-for-non-contentious-labor-inspection-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2022/turkish-national-s-visa-appeal-inadmissible-due-to-drug-offenses-and-visa-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2022/turkish-national-s-visa-appeal-inadmissible-due-to-drug-offenses-and-visa-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2022/turkish-national-s-visa-appeal-inadmissible-due-to-drug-offenses-and-visa-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2022/turkish-national-s-visa-appeal-inadmissible-due-to-drug-offenses-and-visa-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2022/turkish-national-s-visa-appeal-inadmissible-due-to-drug-offenses-and-visa-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2022/turkish-national-s-visa-appeal-inadmissible-due-to-drug-offenses-and-visa-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2021/federal-supreme-court-affirms-tax-liability-for-concealed-profit-distribution-by-de-facto-administrator</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2021/federal-supreme-court-affirms-tax-liability-for-concealed-profit-distribution-by-de-facto-administrator"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2021/federal-supreme-court-affirms-tax-liability-for-concealed-profit-distribution-by-de-facto-administrator"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2021/federal-supreme-court-affirms-tax-liability-for-concealed-profit-distribution-by-de-facto-administrator"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2021/federal-supreme-court-affirms-tax-liability-for-concealed-profit-distribution-by-de-facto-administrator"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2021/federal-supreme-court-affirms-tax-liability-for-concealed-profit-distribution-by-de-facto-administrator"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2020/taxation-of-imputed-rental-value-of-unused-inherited-apartment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2020/taxation-of-imputed-rental-value-of-unused-inherited-apartment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2020/taxation-of-imputed-rental-value-of-unused-inherited-apartment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2020/taxation-of-imputed-rental-value-of-unused-inherited-apartment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2020/taxation-of-imputed-rental-value-of-unused-inherited-apartment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2020/taxation-of-imputed-rental-value-of-unused-inherited-apartment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2019/taxpayer-challenge-to-disallowed-business-expenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2019/taxpayer-challenge-to-disallowed-business-expenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2019/taxpayer-challenge-to-disallowed-business-expenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2019/taxpayer-challenge-to-disallowed-business-expenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2019/taxpayer-challenge-to-disallowed-business-expenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2019/taxpayer-challenge-to-disallowed-business-expenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2018/merger-party-standing-to-appeal-prohibition-individually</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2018/merger-party-standing-to-appeal-prohibition-individually"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2018/merger-party-standing-to-appeal-prohibition-individually"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2018/merger-party-standing-to-appeal-prohibition-individually"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2018/merger-party-standing-to-appeal-prohibition-individually"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2018/merger-party-standing-to-appeal-prohibition-individually"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2017/iraqi-national-s-appeal-dismissed-for-untimely-filing-and-lack-of-legal-substance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2017/iraqi-national-s-appeal-dismissed-for-untimely-filing-and-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2017/iraqi-national-s-appeal-dismissed-for-untimely-filing-and-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2017/iraqi-national-s-appeal-dismissed-for-untimely-filing-and-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2017/iraqi-national-s-appeal-dismissed-for-untimely-filing-and-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2017/iraqi-national-s-appeal-dismissed-for-untimely-filing-and-lack-of-legal-substance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2016/taxation-of-land-sale-gains-self-employment-income-versus-capital-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2016/taxation-of-land-sale-gains-self-employment-income-versus-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2016/taxation-of-land-sale-gains-self-employment-income-versus-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2016/taxation-of-land-sale-gains-self-employment-income-versus-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2016/taxation-of-land-sale-gains-self-employment-income-versus-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2016/taxation-of-land-sale-gains-self-employment-income-versus-capital-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2015/taxpayer-appeal-of-default-assessments-and-penalties-over-tax-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2015/taxpayer-appeal-of-default-assessments-and-penalties-over-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2015/taxpayer-appeal-of-default-assessments-and-penalties-over-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2015/taxpayer-appeal-of-default-assessments-and-penalties-over-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2015/taxpayer-appeal-of-default-assessments-and-penalties-over-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2015/taxpayer-appeal-of-default-assessments-and-penalties-over-tax-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2013/trading-company-v-cantonal-tax-authority-currency-translation-losses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2013/trading-company-v-cantonal-tax-authority-currency-translation-losses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2013/trading-company-v-cantonal-tax-authority-currency-translation-losses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2013/trading-company-v-cantonal-tax-authority-currency-translation-losses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2013/trading-company-v-cantonal-tax-authority-currency-translation-losses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2013/trading-company-v-cantonal-tax-authority-currency-translation-losses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2011/appeal-dismissed-for-failure-to-submit-required-document-and-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2011/appeal-dismissed-for-failure-to-submit-required-document-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2011/appeal-dismissed-for-failure-to-submit-required-document-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2011/appeal-dismissed-for-failure-to-submit-required-document-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2011/appeal-dismissed-for-failure-to-submit-required-document-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2011/appeal-dismissed-for-failure-to-submit-required-document-and-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2010/taxpayers-appeal-dismissal-over-untimely-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2010/taxpayers-appeal-dismissal-over-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2010/taxpayers-appeal-dismissal-over-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2010/taxpayers-appeal-dismissal-over-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2010/taxpayers-appeal-dismissal-over-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2010/taxpayers-appeal-dismissal-over-untimely-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2009/appeal-against-refusal-of-provisional-admission-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2009/appeal-against-refusal-of-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2009/appeal-against-refusal-of-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2009/appeal-against-refusal-of-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2009/appeal-against-refusal-of-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2009/appeal-against-refusal-of-provisional-admission-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2008/foreign-national-s-residence-permit-extension-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2008/foreign-national-s-residence-permit-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2008/foreign-national-s-residence-permit-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2008/foreign-national-s-residence-permit-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2008/foreign-national-s-residence-permit-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2008/foreign-national-s-residence-permit-extension-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_509-2007/counsel-compensation-for-detention-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2007/counsel-compensation-for-detention-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_509-2007/counsel-compensation-for-detention-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_509-2007/counsel-compensation-for-detention-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_509-2007/counsel-compensation-for-detention-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_509-2007/counsel-compensation-for-detention-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2023/police-union-standing-to-sue-appeal-on-blue-light-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2023/police-union-standing-to-sue-appeal-on-blue-light-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2023/police-union-standing-to-sue-appeal-on-blue-light-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2023/police-union-standing-to-sue-appeal-on-blue-light-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2023/police-union-standing-to-sue-appeal-on-blue-light-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2023/police-union-standing-to-sue-appeal-on-blue-light-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2022/parish-council-v-school-district-calendar-religious-accommodation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2022/parish-council-v-school-district-calendar-religious-accommodation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2022/parish-council-v-school-district-calendar-religious-accommodation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2022/parish-council-v-school-district-calendar-religious-accommodation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2022/parish-council-v-school-district-calendar-religious-accommodation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2022/parish-council-v-school-district-calendar-religious-accommodation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2021/tax-liability-for-withholding-tax-on-hidden-profit-distributions-limitation-period-confirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2021/tax-liability-for-withholding-tax-on-hidden-profit-distributions-limitation-period-confirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2021/tax-liability-for-withholding-tax-on-hidden-profit-distributions-limitation-period-confirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2021/tax-liability-for-withholding-tax-on-hidden-profit-distributions-limitation-period-confirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2021/tax-liability-for-withholding-tax-on-hidden-profit-distributions-limitation-period-confirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2021/tax-liability-for-withholding-tax-on-hidden-profit-distributions-limitation-period-confirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2020/parental-request-for-school-transport-pass-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2020/parental-request-for-school-transport-pass-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2020/parental-request-for-school-transport-pass-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2020/parental-request-for-school-transport-pass-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2020/parental-request-for-school-transport-pass-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2020/parental-request-for-school-transport-pass-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-bosnian-national-convicted-of-attempted-grievous-bodily-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-bosnian-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-bosnian-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-bosnian-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-bosnian-national-convicted-of-attempted-grievous-bodily-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-bosnian-national-convicted-of-attempted-grievous-bodily-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2018/entry-ban-lifted-during-appeal-challenge-to-mootness-ruling-dismissed-for-lack-of-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2018/entry-ban-lifted-during-appeal-challenge-to-mootness-ruling-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2018/entry-ban-lifted-during-appeal-challenge-to-mootness-ruling-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2018/entry-ban-lifted-during-appeal-challenge-to-mootness-ruling-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2018/entry-ban-lifted-during-appeal-challenge-to-mootness-ruling-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2018/entry-ban-lifted-during-appeal-challenge-to-mootness-ruling-dismissed-for-lack-of-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2017/asylum-beneficiary-s-family-reunification-denied-due-to-financial-inability-to-avoid-social-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2017/asylum-beneficiary-s-family-reunification-denied-due-to-financial-inability-to-avoid-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2017/asylum-beneficiary-s-family-reunification-denied-due-to-financial-inability-to-avoid-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2017/asylum-beneficiary-s-family-reunification-denied-due-to-financial-inability-to-avoid-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2017/asylum-beneficiary-s-family-reunification-denied-due-to-financial-inability-to-avoid-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2017/asylum-beneficiary-s-family-reunification-denied-due-to-financial-inability-to-avoid-social-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2016/x-company-v-foca-airfield-operating-permit-appeal-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2016/x-company-v-foca-airfield-operating-permit-appeal-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2016/x-company-v-foca-airfield-operating-permit-appeal-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2016/x-company-v-foca-airfield-operating-permit-appeal-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2016/x-company-v-foca-airfield-operating-permit-appeal-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2016/x-company-v-foca-airfield-operating-permit-appeal-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2014/swiss-wealth-manager-tax-evasion-fine-upheld-despite-ne-bis-in-idem-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2014/swiss-wealth-manager-tax-evasion-fine-upheld-despite-ne-bis-in-idem-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2014/swiss-wealth-manager-tax-evasion-fine-upheld-despite-ne-bis-in-idem-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2014/swiss-wealth-manager-tax-evasion-fine-upheld-despite-ne-bis-in-idem-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2014/swiss-wealth-manager-tax-evasion-fine-upheld-despite-ne-bis-in-idem-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2014/swiss-wealth-manager-tax-evasion-fine-upheld-despite-ne-bis-in-idem-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2013/taxpayer-s-untimely-objection-to-estimated-assessment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2013/taxpayer-s-untimely-objection-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2013/taxpayer-s-untimely-objection-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2013/taxpayer-s-untimely-objection-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2013/taxpayer-s-untimely-objection-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2013/taxpayer-s-untimely-objection-to-estimated-assessment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2012/student-s-appeal-on-module-registration-and-legal-aid-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2012/student-s-appeal-on-module-registration-and-legal-aid-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2012/student-s-appeal-on-module-registration-and-legal-aid-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2012/student-s-appeal-on-module-registration-and-legal-aid-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2012/student-s-appeal-on-module-registration-and-legal-aid-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2012/student-s-appeal-on-module-registration-and-legal-aid-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2011/turkish-national-s-expulsion-over-marriage-based-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2011/turkish-national-s-expulsion-over-marriage-based-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2011/turkish-national-s-expulsion-over-marriage-based-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2011/turkish-national-s-expulsion-over-marriage-based-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2011/turkish-national-s-expulsion-over-marriage-based-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2011/turkish-national-s-expulsion-over-marriage-based-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2010/wastewater-treatment-plant-vat-liability-and-definition-of-gemeinwesen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2010/wastewater-treatment-plant-vat-liability-and-definition-of-gemeinwesen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2010/wastewater-treatment-plant-vat-liability-and-definition-of-gemeinwesen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2010/wastewater-treatment-plant-vat-liability-and-definition-of-gemeinwesen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2010/wastewater-treatment-plant-vat-liability-and-definition-of-gemeinwesen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2010/wastewater-treatment-plant-vat-liability-and-definition-of-gemeinwesen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2009/serbian-national-s-attempt-at-family-reunification-of-children-from-kosovo-to-switzerland-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2009/serbian-national-s-attempt-at-family-reunification-of-children-from-kosovo-to-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2009/serbian-national-s-attempt-at-family-reunification-of-children-from-kosovo-to-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2009/serbian-national-s-attempt-at-family-reunification-of-children-from-kosovo-to-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2009/serbian-national-s-attempt-at-family-reunification-of-children-from-kosovo-to-switzerland-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2009/serbian-national-s-attempt-at-family-reunification-of-children-from-kosovo-to-switzerland-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2008/federal-supreme-court-upholds-extension-of-expulsion-detainment-despite-impending-marriage-and-childbirth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2008/federal-supreme-court-upholds-extension-of-expulsion-detainment-despite-impending-marriage-and-childbirth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2008/federal-supreme-court-upholds-extension-of-expulsion-detainment-despite-impending-marriage-and-childbirth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2008/federal-supreme-court-upholds-extension-of-expulsion-detainment-despite-impending-marriage-and-childbirth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2008/federal-supreme-court-upholds-extension-of-expulsion-detainment-despite-impending-marriage-and-childbirth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2008/federal-supreme-court-upholds-extension-of-expulsion-detainment-despite-impending-marriage-and-childbirth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_508-2007/attorney-fee-claim-and-professional-secrecy-waiver</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2007/attorney-fee-claim-and-professional-secrecy-waiver"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_508-2007/attorney-fee-claim-and-professional-secrecy-waiver"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_508-2007/attorney-fee-claim-and-professional-secrecy-waiver"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_508-2007/attorney-fee-claim-and-professional-secrecy-waiver"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_508-2007/attorney-fee-claim-and-professional-secrecy-waiver"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2025/serbian-national-and-son-denied-appeal-against-revocation-of-eu-efta-residence-permits-post-divorce-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2025/serbian-national-and-son-denied-appeal-against-revocation-of-eu-efta-residence-permits-post-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2025/serbian-national-and-son-denied-appeal-against-revocation-of-eu-efta-residence-permits-post-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2025/serbian-national-and-son-denied-appeal-against-revocation-of-eu-efta-residence-permits-post-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2025/serbian-national-and-son-denied-appeal-against-revocation-of-eu-efta-residence-permits-post-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2025/serbian-national-and-son-denied-appeal-against-revocation-of-eu-efta-residence-permits-post-divorce-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2024/colombian-national-v-switzerland-dismissal-of-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2024/colombian-national-v-switzerland-dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2024/colombian-national-v-switzerland-dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2024/colombian-national-v-switzerland-dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2024/colombian-national-v-switzerland-dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2024/colombian-national-v-switzerland-dismissal-of-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2023/sellers-v-canton-state-liability-for-notary-malpractice-overlooked-by-broker-s-superseding-criminal-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2023/sellers-v-canton-state-liability-for-notary-malpractice-overlooked-by-broker-s-superseding-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2023/sellers-v-canton-state-liability-for-notary-malpractice-overlooked-by-broker-s-superseding-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2023/sellers-v-canton-state-liability-for-notary-malpractice-overlooked-by-broker-s-superseding-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2023/sellers-v-canton-state-liability-for-notary-malpractice-overlooked-by-broker-s-superseding-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2023/sellers-v-canton-state-liability-for-notary-malpractice-overlooked-by-broker-s-superseding-criminal-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2022/restaurant-closure-challenge-regarding-covid-certificate-mandate-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2022/restaurant-closure-challenge-regarding-covid-certificate-mandate-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2022/restaurant-closure-challenge-regarding-covid-certificate-mandate-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2022/restaurant-closure-challenge-regarding-covid-certificate-mandate-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2022/restaurant-closure-challenge-regarding-covid-certificate-mandate-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2022/restaurant-closure-challenge-regarding-covid-certificate-mandate-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2021/federal-court-upholds-hidden-profit-distribution-tax-liability-under-anticipatory-tax-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2021/federal-court-upholds-hidden-profit-distribution-tax-liability-under-anticipatory-tax-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2021/federal-court-upholds-hidden-profit-distribution-tax-liability-under-anticipatory-tax-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2021/federal-court-upholds-hidden-profit-distribution-tax-liability-under-anticipatory-tax-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2021/federal-court-upholds-hidden-profit-distribution-tax-liability-under-anticipatory-tax-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2021/federal-court-upholds-hidden-profit-distribution-tax-liability-under-anticipatory-tax-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2020/foreign-national-s-residence-permit-appeal-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2020/foreign-national-s-residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2020/foreign-national-s-residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2020/foreign-national-s-residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2020/foreign-national-s-residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2020/foreign-national-s-residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2019/attorney-disciplinary-fine-upheld-for-inflated-debt-enforcement-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2019/attorney-disciplinary-fine-upheld-for-inflated-debt-enforcement-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2019/attorney-disciplinary-fine-upheld-for-inflated-debt-enforcement-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2019/attorney-disciplinary-fine-upheld-for-inflated-debt-enforcement-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2019/attorney-disciplinary-fine-upheld-for-inflated-debt-enforcement-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2019/attorney-disciplinary-fine-upheld-for-inflated-debt-enforcement-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2018/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-cumulative-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2018/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-cumulative-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2018/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-cumulative-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2018/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-cumulative-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2018/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-cumulative-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2018/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-cumulative-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2017/family-reunification-allowed-despite-prior-extradition-for-homicide</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2017/family-reunification-allowed-despite-prior-extradition-for-homicide"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2017/family-reunification-allowed-despite-prior-extradition-for-homicide"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2017/family-reunification-allowed-despite-prior-extradition-for-homicide"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2017/family-reunification-allowed-despite-prior-extradition-for-homicide"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2017/family-reunification-allowed-despite-prior-extradition-for-homicide"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2016/taxi-license-holder-v-city-council-fare-tariff-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2016/taxi-license-holder-v-city-council-fare-tariff-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2016/taxi-license-holder-v-city-council-fare-tariff-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2016/taxi-license-holder-v-city-council-fare-tariff-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2016/taxi-license-holder-v-city-council-fare-tariff-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2016/taxi-license-holder-v-city-council-fare-tariff-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2014/lawyer-s-compensation-challenge-in-university-admission-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2014/lawyer-s-compensation-challenge-in-university-admission-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2014/lawyer-s-compensation-challenge-in-university-admission-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2014/lawyer-s-compensation-challenge-in-university-admission-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2014/lawyer-s-compensation-challenge-in-university-admission-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2014/lawyer-s-compensation-challenge-in-university-admission-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2013/fsc-decision-on-party-compensation-following-bewg-reversal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2013/fsc-decision-on-party-compensation-following-bewg-reversal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2013/fsc-decision-on-party-compensation-following-bewg-reversal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2013/fsc-decision-on-party-compensation-following-bewg-reversal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2013/fsc-decision-on-party-compensation-following-bewg-reversal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2013/fsc-decision-on-party-compensation-following-bewg-reversal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2012/peruvian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2012/peruvian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2012/peruvian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2012/peruvian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2012/peruvian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2012/peruvian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2011/notary-must-choose-between-public-office-and-notariat-compatibility-clause-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2011/notary-must-choose-between-public-office-and-notariat-compatibility-clause-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2011/notary-must-choose-between-public-office-and-notariat-compatibility-clause-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2011/notary-must-choose-between-public-office-and-notariat-compatibility-clause-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2011/notary-must-choose-between-public-office-and-notariat-compatibility-clause-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2011/notary-must-choose-between-public-office-and-notariat-compatibility-clause-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2010/company-appeal-against-employment-service-inspection-costs-dismissed-for-inadequate-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2010/company-appeal-against-employment-service-inspection-costs-dismissed-for-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2010/company-appeal-against-employment-service-inspection-costs-dismissed-for-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2010/company-appeal-against-employment-service-inspection-costs-dismissed-for-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2010/company-appeal-against-employment-service-inspection-costs-dismissed-for-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2010/company-appeal-against-employment-service-inspection-costs-dismissed-for-inadequate-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2009/student-exclusion-upheld-as-performance-evaluation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2009/student-exclusion-upheld-as-performance-evaluation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2009/student-exclusion-upheld-as-performance-evaluation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2009/student-exclusion-upheld-as-performance-evaluation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2009/student-exclusion-upheld-as-performance-evaluation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2009/student-exclusion-upheld-as-performance-evaluation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2008/federal-supreme-court-declines-appeal-on-expert-appointment-in-property-valuation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2008/federal-supreme-court-declines-appeal-on-expert-appointment-in-property-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2008/federal-supreme-court-declines-appeal-on-expert-appointment-in-property-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2008/federal-supreme-court-declines-appeal-on-expert-appointment-in-property-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2008/federal-supreme-court-declines-appeal-on-expert-appointment-in-property-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2008/federal-supreme-court-declines-appeal-on-expert-appointment-in-property-valuation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_507-2007/swiss-national-denied-family-reunification-for-children-due-to-delayed-application-and-lack-of-preponderant-family-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2007/swiss-national-denied-family-reunification-for-children-due-to-delayed-application-and-lack-of-preponderant-family-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_507-2007/swiss-national-denied-family-reunification-for-children-due-to-delayed-application-and-lack-of-preponderant-family-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_507-2007/swiss-national-denied-family-reunification-for-children-due-to-delayed-application-and-lack-of-preponderant-family-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_507-2007/swiss-national-denied-family-reunification-for-children-due-to-delayed-application-and-lack-of-preponderant-family-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_507-2007/swiss-national-denied-family-reunification-for-children-due-to-delayed-application-and-lack-of-preponderant-family-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2023/veterinarian-misconduct-sanctions-upheld-for-inadequate-care-and-illegal-delegation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2023/veterinarian-misconduct-sanctions-upheld-for-inadequate-care-and-illegal-delegation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2023/veterinarian-misconduct-sanctions-upheld-for-inadequate-care-and-illegal-delegation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2023/veterinarian-misconduct-sanctions-upheld-for-inadequate-care-and-illegal-delegation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2023/veterinarian-misconduct-sanctions-upheld-for-inadequate-care-and-illegal-delegation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2023/veterinarian-misconduct-sanctions-upheld-for-inadequate-care-and-illegal-delegation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2021/swiss-company-shareholder-liable-for-withholding-tax-on-undisclosed-brothel-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2021/swiss-company-shareholder-liable-for-withholding-tax-on-undisclosed-brothel-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2021/swiss-company-shareholder-liable-for-withholding-tax-on-undisclosed-brothel-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2021/swiss-company-shareholder-liable-for-withholding-tax-on-undisclosed-brothel-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2021/swiss-company-shareholder-liable-for-withholding-tax-on-undisclosed-brothel-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2021/swiss-company-shareholder-liable-for-withholding-tax-on-undisclosed-brothel-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2020/student-exclusion-upheld-despite-post-exam-medical-claim-of-dissociative-disorder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2020/student-exclusion-upheld-despite-post-exam-medical-claim-of-dissociative-disorder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2020/student-exclusion-upheld-despite-post-exam-medical-claim-of-dissociative-disorder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2020/student-exclusion-upheld-despite-post-exam-medical-claim-of-dissociative-disorder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2020/student-exclusion-upheld-despite-post-exam-medical-claim-of-dissociative-disorder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2020/student-exclusion-upheld-despite-post-exam-medical-claim-of-dissociative-disorder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2019/building-owner-s-failure-to-appoint-safety-officer-justifies-insurance-reduction-for-fire-loss</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2019/building-owner-s-failure-to-appoint-safety-officer-justifies-insurance-reduction-for-fire-loss"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2019/building-owner-s-failure-to-appoint-safety-officer-justifies-insurance-reduction-for-fire-loss"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2019/building-owner-s-failure-to-appoint-safety-officer-justifies-insurance-reduction-for-fire-loss"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2019/building-owner-s-failure-to-appoint-safety-officer-justifies-insurance-reduction-for-fire-loss"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2019/building-owner-s-failure-to-appoint-safety-officer-justifies-insurance-reduction-for-fire-loss"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2018/german-national-s-appeal-against-residence-permit-revocation-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2018/german-national-s-appeal-against-residence-permit-revocation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2018/german-national-s-appeal-against-residence-permit-revocation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2018/german-national-s-appeal-against-residence-permit-revocation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2018/german-national-s-appeal-against-residence-permit-revocation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2018/german-national-s-appeal-against-residence-permit-revocation-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2017/refusal-to-renew-eu-efta-residence-permit-due-to-insufficient-funds-and-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2017/refusal-to-renew-eu-efta-residence-permit-due-to-insufficient-funds-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2017/refusal-to-renew-eu-efta-residence-permit-due-to-insufficient-funds-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2017/refusal-to-renew-eu-efta-residence-permit-due-to-insufficient-funds-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2017/refusal-to-renew-eu-efta-residence-permit-due-to-insufficient-funds-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2017/refusal-to-renew-eu-efta-residence-permit-due-to-insufficient-funds-and-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2016/farmer-s-spousal-vehicle-use-invalidates-replacement-reserve-for-tax-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2016/farmer-s-spousal-vehicle-use-invalidates-replacement-reserve-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2016/farmer-s-spousal-vehicle-use-invalidates-replacement-reserve-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2016/farmer-s-spousal-vehicle-use-invalidates-replacement-reserve-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2016/farmer-s-spousal-vehicle-use-invalidates-replacement-reserve-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2016/farmer-s-spousal-vehicle-use-invalidates-replacement-reserve-for-tax-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2014/tunisian-national-appeal-against-residence-permit-refusal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2014/tunisian-national-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2014/tunisian-national-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2014/tunisian-national-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2014/tunisian-national-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2014/tunisian-national-appeal-against-residence-permit-refusal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2013/applicants-v-regional-real-estate-registry-fee-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2013/applicants-v-regional-real-estate-registry-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2013/applicants-v-regional-real-estate-registry-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2013/applicants-v-regional-real-estate-registry-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2013/applicants-v-regional-real-estate-registry-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2013/applicants-v-regional-real-estate-registry-fee-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2012/father-s-late-family-reunification-request-for-adult-son-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2012/father-s-late-family-reunification-request-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2012/father-s-late-family-reunification-request-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2012/father-s-late-family-reunification-request-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2012/father-s-late-family-reunification-request-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2012/father-s-late-family-reunification-request-for-adult-son-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2011/federal-supreme-court-upholds-revocation-of-c-permit-for-serious-sexual-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2011/federal-supreme-court-upholds-revocation-of-c-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2011/federal-supreme-court-upholds-revocation-of-c-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2011/federal-supreme-court-upholds-revocation-of-c-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2011/federal-supreme-court-upholds-revocation-of-c-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2011/federal-supreme-court-upholds-revocation-of-c-permit-for-serious-sexual-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2010/control-fee-liability-in-undeclared-work-inspection-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2010/control-fee-liability-in-undeclared-work-inspection-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2010/control-fee-liability-in-undeclared-work-inspection-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2010/control-fee-liability-in-undeclared-work-inspection-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2010/control-fee-liability-in-undeclared-work-inspection-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2010/control-fee-liability-in-undeclared-work-inspection-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2009/appeal-on-suspension-of-land-acquisition-decision-dismissed-as-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2009/appeal-on-suspension-of-land-acquisition-decision-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2009/appeal-on-suspension-of-land-acquisition-decision-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2009/appeal-on-suspension-of-land-acquisition-decision-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2009/appeal-on-suspension-of-land-acquisition-decision-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2009/appeal-on-suspension-of-land-acquisition-decision-dismissed-as-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2008/federal-supreme-court-voids-cantonal-extension-of-aoc-geneve-to-french-border-zone-vineyards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2008/federal-supreme-court-voids-cantonal-extension-of-aoc-geneve-to-french-border-zone-vineyards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2008/federal-supreme-court-voids-cantonal-extension-of-aoc-geneve-to-french-border-zone-vineyards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2008/federal-supreme-court-voids-cantonal-extension-of-aoc-geneve-to-french-border-zone-vineyards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2008/federal-supreme-court-voids-cantonal-extension-of-aoc-geneve-to-french-border-zone-vineyards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2008/federal-supreme-court-voids-cantonal-extension-of-aoc-geneve-to-french-border-zone-vineyards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_506-2007/rescue-card-revenue-taxation-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2007/rescue-card-revenue-taxation-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_506-2007/rescue-card-revenue-taxation-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_506-2007/rescue-card-revenue-taxation-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_506-2007/rescue-card-revenue-taxation-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_506-2007/rescue-card-revenue-taxation-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2023/father-s-late-application-for-family-reunification-of-daughter-denied-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2023/father-s-late-application-for-family-reunification-of-daughter-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2023/father-s-late-application-for-family-reunification-of-daughter-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2023/father-s-late-application-for-family-reunification-of-daughter-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2023/father-s-late-application-for-family-reunification-of-daughter-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2023/father-s-late-application-for-family-reunification-of-daughter-denied-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2022/france-v-switzerland-tax-information-exchange-administrative-assistance-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2022/france-v-switzerland-tax-information-exchange-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2022/france-v-switzerland-tax-information-exchange-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2022/france-v-switzerland-tax-information-exchange-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2022/france-v-switzerland-tax-information-exchange-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2022/france-v-switzerland-tax-information-exchange-administrative-assistance-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2021/federal-supreme-court-upholds-withholding-tax-liability-on-concealed-profit-distribution-to-de-facto-shareholder-of-defunct-brothel-operation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2021/federal-supreme-court-upholds-withholding-tax-liability-on-concealed-profit-distribution-to-de-facto-shareholder-of-defunct-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2021/federal-supreme-court-upholds-withholding-tax-liability-on-concealed-profit-distribution-to-de-facto-shareholder-of-defunct-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2021/federal-supreme-court-upholds-withholding-tax-liability-on-concealed-profit-distribution-to-de-facto-shareholder-of-defunct-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2021/federal-supreme-court-upholds-withholding-tax-liability-on-concealed-profit-distribution-to-de-facto-shareholder-of-defunct-brothel-operation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2021/federal-supreme-court-upholds-withholding-tax-liability-on-concealed-profit-distribution-to-de-facto-shareholder-of-defunct-brothel-operation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2020/residence-permit-renewal-based-on-center-of-interests-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2020/residence-permit-renewal-based-on-center-of-interests-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2020/residence-permit-renewal-based-on-center-of-interests-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2020/residence-permit-renewal-based-on-center-of-interests-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2020/residence-permit-renewal-based-on-center-of-interests-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2020/residence-permit-renewal-based-on-center-of-interests-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2019/appellant-v-canton-zurich-bar-admission-board-failure-to-pass-bar-exam</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2019/appellant-v-canton-zurich-bar-admission-board-failure-to-pass-bar-exam"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2019/appellant-v-canton-zurich-bar-admission-board-failure-to-pass-bar-exam"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2019/appellant-v-canton-zurich-bar-admission-board-failure-to-pass-bar-exam"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2019/appellant-v-canton-zurich-bar-admission-board-failure-to-pass-bar-exam"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2019/appellant-v-canton-zurich-bar-admission-board-failure-to-pass-bar-exam"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2018/swiss-company-tax-adjustment-for-concealed-profit-distributions-on-loans-and-patent-acquisition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2018/swiss-company-tax-adjustment-for-concealed-profit-distributions-on-loans-and-patent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2018/swiss-company-tax-adjustment-for-concealed-profit-distributions-on-loans-and-patent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2018/swiss-company-tax-adjustment-for-concealed-profit-distributions-on-loans-and-patent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2018/swiss-company-tax-adjustment-for-concealed-profit-distributions-on-loans-and-patent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2018/swiss-company-tax-adjustment-for-concealed-profit-distributions-on-loans-and-patent-acquisition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2017/federal-tax-court-decision-on-hidden-profit-distribution-vs-loan-in-acquisition-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2017/federal-tax-court-decision-on-hidden-profit-distribution-vs-loan-in-acquisition-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2017/federal-tax-court-decision-on-hidden-profit-distribution-vs-loan-in-acquisition-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2017/federal-tax-court-decision-on-hidden-profit-distribution-vs-loan-in-acquisition-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2017/federal-tax-court-decision-on-hidden-profit-distribution-vs-loan-in-acquisition-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2017/federal-tax-court-decision-on-hidden-profit-distribution-vs-loan-in-acquisition-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2016/guinean-national-detention-pending-removal-not-appealable-due-to-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2016/guinean-national-detention-pending-removal-not-appealable-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2016/guinean-national-detention-pending-removal-not-appealable-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2016/guinean-national-detention-pending-removal-not-appealable-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2016/guinean-national-detention-pending-removal-not-appealable-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2016/guinean-national-detention-pending-removal-not-appealable-due-to-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2015/icrc-employees-tax-domicile-dispute-geneva-vs-valais-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2015/icrc-employees-tax-domicile-dispute-geneva-vs-valais-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2015/icrc-employees-tax-domicile-dispute-geneva-vs-valais-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2015/icrc-employees-tax-domicile-dispute-geneva-vs-valais-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2015/icrc-employees-tax-domicile-dispute-geneva-vs-valais-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2015/icrc-employees-tax-domicile-dispute-geneva-vs-valais-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2014/appeal-inadmissibility-due-to-non-payment-of-security-deposit-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2014/appeal-inadmissibility-due-to-non-payment-of-security-deposit-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2014/appeal-inadmissibility-due-to-non-payment-of-security-deposit-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2014/appeal-inadmissibility-due-to-non-payment-of-security-deposit-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2014/appeal-inadmissibility-due-to-non-payment-of-security-deposit-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2014/appeal-inadmissibility-due-to-non-payment-of-security-deposit-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2013/widow-er-status-extension-denial-based-on-insufficient-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2013/widow-er-status-extension-denial-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2013/widow-er-status-extension-denial-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2013/widow-er-status-extension-denial-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2013/widow-er-status-extension-denial-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2013/widow-er-status-extension-denial-based-on-insufficient-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2012/detention-of-cameroonian-national-upheld-despite-paternity-claim-and-previous-interruption-by-penal-sentence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2012/detention-of-cameroonian-national-upheld-despite-paternity-claim-and-previous-interruption-by-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2012/detention-of-cameroonian-national-upheld-despite-paternity-claim-and-previous-interruption-by-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2012/detention-of-cameroonian-national-upheld-despite-paternity-claim-and-previous-interruption-by-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2012/detention-of-cameroonian-national-upheld-despite-paternity-claim-and-previous-interruption-by-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2012/detention-of-cameroonian-national-upheld-despite-paternity-claim-and-previous-interruption-by-penal-sentence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2011/rejection-of-residence-permit-renewal-for-dominican-national-due-to-failed-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2011/rejection-of-residence-permit-renewal-for-dominican-national-due-to-failed-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2011/rejection-of-residence-permit-renewal-for-dominican-national-due-to-failed-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2011/rejection-of-residence-permit-renewal-for-dominican-national-due-to-failed-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2011/rejection-of-residence-permit-renewal-for-dominican-national-due-to-failed-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2011/rejection-of-residence-permit-renewal-for-dominican-national-due-to-failed-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2010/faoa-admission-denial-upheld-for-operating-without-personal-license</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2010/faoa-admission-denial-upheld-for-operating-without-personal-license"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2010/faoa-admission-denial-upheld-for-operating-without-personal-license"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2010/faoa-admission-denial-upheld-for-operating-without-personal-license"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2010/faoa-admission-denial-upheld-for-operating-without-personal-license"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2010/faoa-admission-denial-upheld-for-operating-without-personal-license"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2009/mother-of-swiss-child-vs-public-order-threat-in-asylum-status-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2009/mother-of-swiss-child-vs-public-order-threat-in-asylum-status-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2009/mother-of-swiss-child-vs-public-order-threat-in-asylum-status-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2009/mother-of-swiss-child-vs-public-order-threat-in-asylum-status-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2009/mother-of-swiss-child-vs-public-order-threat-in-asylum-status-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2009/mother-of-swiss-child-vs-public-order-threat-in-asylum-status-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_505-2007/tax-appeal-inadmissibility-due-to-unclaimed-notification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2007/tax-appeal-inadmissibility-due-to-unclaimed-notification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_505-2007/tax-appeal-inadmissibility-due-to-unclaimed-notification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_505-2007/tax-appeal-inadmissibility-due-to-unclaimed-notification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_505-2007/tax-appeal-inadmissibility-due-to-unclaimed-notification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_505-2007/tax-appeal-inadmissibility-due-to-unclaimed-notification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2025/appeal-on-refusal-of-fee-payment-extension-and-vexatious-litigation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2025/appeal-on-refusal-of-fee-payment-extension-and-vexatious-litigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2025/appeal-on-refusal-of-fee-payment-extension-and-vexatious-litigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2025/appeal-on-refusal-of-fee-payment-extension-and-vexatious-litigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2025/appeal-on-refusal-of-fee-payment-extension-and-vexatious-litigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2025/appeal-on-refusal-of-fee-payment-extension-and-vexatious-litigation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2024/resident-permit-non-renewal-upheld-due-to-criminal-history-and-public-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2024/resident-permit-non-renewal-upheld-due-to-criminal-history-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2024/resident-permit-non-renewal-upheld-due-to-criminal-history-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2024/resident-permit-non-renewal-upheld-due-to-criminal-history-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2024/resident-permit-non-renewal-upheld-due-to-criminal-history-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2024/resident-permit-non-renewal-upheld-due-to-criminal-history-and-public-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2023/student-challenge-to-failing-grade-for-non-attendance-and-non-submission-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2023/student-challenge-to-failing-grade-for-non-attendance-and-non-submission-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2023/student-challenge-to-failing-grade-for-non-attendance-and-non-submission-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2023/student-challenge-to-failing-grade-for-non-attendance-and-non-submission-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2023/student-challenge-to-failing-grade-for-non-attendance-and-non-submission-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2023/student-challenge-to-failing-grade-for-non-attendance-and-non-submission-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2022/syrian-national-s-appeal-for-residence-permit-denied-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2022/syrian-national-s-appeal-for-residence-permit-denied-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2022/syrian-national-s-appeal-for-residence-permit-denied-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2022/syrian-national-s-appeal-for-residence-permit-denied-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2022/syrian-national-s-appeal-for-residence-permit-denied-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2022/syrian-national-s-appeal-for-residence-permit-denied-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2021/federal-supreme-court-upholds-concealed-profit-distribution-assessment-and-anticipatory-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2021/federal-supreme-court-upholds-concealed-profit-distribution-assessment-and-anticipatory-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2021/federal-supreme-court-upholds-concealed-profit-distribution-assessment-and-anticipatory-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2021/federal-supreme-court-upholds-concealed-profit-distribution-assessment-and-anticipatory-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2021/federal-supreme-court-upholds-concealed-profit-distribution-assessment-and-anticipatory-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2021/federal-supreme-court-upholds-concealed-profit-distribution-assessment-and-anticipatory-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2020/federal-tax-administration-appeal-inadmissible-for-failure-to-exhaust-cantonal-remedies-in-conscription-compensatory-tax-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2020/federal-tax-administration-appeal-inadmissible-for-failure-to-exhaust-cantonal-remedies-in-conscription-compensatory-tax-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2020/federal-tax-administration-appeal-inadmissible-for-failure-to-exhaust-cantonal-remedies-in-conscription-compensatory-tax-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2020/federal-tax-administration-appeal-inadmissible-for-failure-to-exhaust-cantonal-remedies-in-conscription-compensatory-tax-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2020/federal-tax-administration-appeal-inadmissible-for-failure-to-exhaust-cantonal-remedies-in-conscription-compensatory-tax-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2020/federal-tax-administration-appeal-inadmissible-for-failure-to-exhaust-cantonal-remedies-in-conscription-compensatory-tax-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2019/horse-seizure-costs-and-ownership-liability-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2019/horse-seizure-costs-and-ownership-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2019/horse-seizure-costs-and-ownership-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2019/horse-seizure-costs-and-ownership-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2019/horse-seizure-costs-and-ownership-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2019/horse-seizure-costs-and-ownership-liability-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2018/drc-national-v-switzerland-family-reunification-and-procedural-fairness-dna-test-ordered</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2018/drc-national-v-switzerland-family-reunification-and-procedural-fairness-dna-test-ordered"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2018/drc-national-v-switzerland-family-reunification-and-procedural-fairness-dna-test-ordered"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2018/drc-national-v-switzerland-family-reunification-and-procedural-fairness-dna-test-ordered"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2018/drc-national-v-switzerland-family-reunification-and-procedural-fairness-dna-test-ordered"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2018/drc-national-v-switzerland-family-reunification-and-procedural-fairness-dna-test-ordered"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2017/jamaican-national-denied-residence-permit-based-on-marriage-fraud-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2017/jamaican-national-denied-residence-permit-based-on-marriage-fraud-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2017/jamaican-national-denied-residence-permit-based-on-marriage-fraud-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2017/jamaican-national-denied-residence-permit-based-on-marriage-fraud-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2017/jamaican-national-denied-residence-permit-based-on-marriage-fraud-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2017/jamaican-national-denied-residence-permit-based-on-marriage-fraud-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2016/geneva-commerce-fine-appeal-mooted-by-docket-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2016/geneva-commerce-fine-appeal-mooted-by-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2016/geneva-commerce-fine-appeal-mooted-by-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2016/geneva-commerce-fine-appeal-mooted-by-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2016/geneva-commerce-fine-appeal-mooted-by-docket-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2016/geneva-commerce-fine-appeal-mooted-by-docket-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2014/dentist-license-revocation-over-insufficient-expert-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2014/dentist-license-revocation-over-insufficient-expert-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2014/dentist-license-revocation-over-insufficient-expert-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2014/dentist-license-revocation-over-insufficient-expert-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2014/dentist-license-revocation-over-insufficient-expert-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2014/dentist-license-revocation-over-insufficient-expert-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2013/refusal-to-re-examine-entry-permit-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2013/refusal-to-re-examine-entry-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2013/refusal-to-re-examine-entry-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2013/refusal-to-re-examine-entry-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2013/refusal-to-re-examine-entry-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2013/refusal-to-re-examine-entry-permit-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2011/construction-company-v-municipality-provisional-steering-charge-finality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2011/construction-company-v-municipality-provisional-steering-charge-finality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2011/construction-company-v-municipality-provisional-steering-charge-finality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2011/construction-company-v-municipality-provisional-steering-charge-finality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2011/construction-company-v-municipality-provisional-steering-charge-finality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2011/construction-company-v-municipality-provisional-steering-charge-finality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2010/taxpayer-fails-to-justify-objection-to-estimated-assessment-due-to-procedural-defaults</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2010/taxpayer-fails-to-justify-objection-to-estimated-assessment-due-to-procedural-defaults"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2010/taxpayer-fails-to-justify-objection-to-estimated-assessment-due-to-procedural-defaults"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2010/taxpayer-fails-to-justify-objection-to-estimated-assessment-due-to-procedural-defaults"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2010/taxpayer-fails-to-justify-objection-to-estimated-assessment-due-to-procedural-defaults"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2010/taxpayer-fails-to-justify-objection-to-estimated-assessment-due-to-procedural-defaults"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2009/wealth-tax-assessment-of-unlisted-shares-and-judicial-impartiality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2009/wealth-tax-assessment-of-unlisted-shares-and-judicial-impartiality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2009/wealth-tax-assessment-of-unlisted-shares-and-judicial-impartiality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2009/wealth-tax-assessment-of-unlisted-shares-and-judicial-impartiality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2009/wealth-tax-assessment-of-unlisted-shares-and-judicial-impartiality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2009/wealth-tax-assessment-of-unlisted-shares-and-judicial-impartiality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2008/attorney-conflict-of-interest-prohibition-overruled</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2008/attorney-conflict-of-interest-prohibition-overruled"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2008/attorney-conflict-of-interest-prohibition-overruled"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2008/attorney-conflict-of-interest-prohibition-overruled"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2008/attorney-conflict-of-interest-prohibition-overruled"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2008/attorney-conflict-of-interest-prohibition-overruled"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_504-2007/federal-office-for-migration-v-detention-of-pregnant-asylum-seeker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2007/federal-office-for-migration-v-detention-of-pregnant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_504-2007/federal-office-for-migration-v-detention-of-pregnant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_504-2007/federal-office-for-migration-v-detention-of-pregnant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_504-2007/federal-office-for-migration-v-detention-of-pregnant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_504-2007/federal-office-for-migration-v-detention-of-pregnant-asylum-seeker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2024/chinese-national-residence-permit-non-renewal-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2024/chinese-national-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2024/chinese-national-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2024/chinese-national-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2024/chinese-national-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2024/chinese-national-residence-permit-non-renewal-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2023/student-challenge-to-failed-teaching-internship-assessment-upheld-on-grounds-of-limited-judicial-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2023/student-challenge-to-failed-teaching-internship-assessment-upheld-on-grounds-of-limited-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2023/student-challenge-to-failed-teaching-internship-assessment-upheld-on-grounds-of-limited-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2023/student-challenge-to-failed-teaching-internship-assessment-upheld-on-grounds-of-limited-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2023/student-challenge-to-failed-teaching-internship-assessment-upheld-on-grounds-of-limited-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2023/student-challenge-to-failed-teaching-internship-assessment-upheld-on-grounds-of-limited-judicial-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2022/hookah-tobacco-tax-rate-applicable-upon-customs-declaration-not-order-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2022/hookah-tobacco-tax-rate-applicable-upon-customs-declaration-not-order-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2022/hookah-tobacco-tax-rate-applicable-upon-customs-declaration-not-order-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2022/hookah-tobacco-tax-rate-applicable-upon-customs-declaration-not-order-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2022/hookah-tobacco-tax-rate-applicable-upon-customs-declaration-not-order-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2022/hookah-tobacco-tax-rate-applicable-upon-customs-declaration-not-order-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2021/taxation-of-hidden-profit-distribution-from-unregistered-brothel-operations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2021/taxation-of-hidden-profit-distribution-from-unregistered-brothel-operations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2021/taxation-of-hidden-profit-distribution-from-unregistered-brothel-operations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2021/taxation-of-hidden-profit-distribution-from-unregistered-brothel-operations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2021/taxation-of-hidden-profit-distribution-from-unregistered-brothel-operations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2021/taxation-of-hidden-profit-distribution-from-unregistered-brothel-operations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2020/turkish-national-residence-permit-refusal-upheld-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2020/turkish-national-residence-permit-refusal-upheld-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2020/turkish-national-residence-permit-refusal-upheld-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2020/turkish-national-residence-permit-refusal-upheld-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2020/turkish-national-residence-permit-refusal-upheld-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2020/turkish-national-residence-permit-refusal-upheld-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2019/revocation-of-settlement-permit-overruled-due-to-family-integration-over-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2019/revocation-of-settlement-permit-overruled-due-to-family-integration-over-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2019/revocation-of-settlement-permit-overruled-due-to-family-integration-over-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2019/revocation-of-settlement-permit-overruled-due-to-family-integration-over-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2019/revocation-of-settlement-permit-overruled-due-to-family-integration-over-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2019/revocation-of-settlement-permit-overruled-due-to-family-integration-over-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2018/appellant-v-cantonal-administrative-court-residence-permit-fma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2018/appellant-v-cantonal-administrative-court-residence-permit-fma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2018/appellant-v-cantonal-administrative-court-residence-permit-fma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2018/appellant-v-cantonal-administrative-court-residence-permit-fma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2018/appellant-v-cantonal-administrative-court-residence-permit-fma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2018/appellant-v-cantonal-administrative-court-residence-permit-fma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2017/llc-transfer-duty-exemption-denied-for-non-registered-sole-proprietorship-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2017/llc-transfer-duty-exemption-denied-for-non-registered-sole-proprietorship-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2017/llc-transfer-duty-exemption-denied-for-non-registered-sole-proprietorship-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2017/llc-transfer-duty-exemption-denied-for-non-registered-sole-proprietorship-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2017/llc-transfer-duty-exemption-denied-for-non-registered-sole-proprietorship-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2017/llc-transfer-duty-exemption-denied-for-non-registered-sole-proprietorship-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-and-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-and-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2015/tax-classification-of-spousal-payments-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2015/tax-classification-of-spousal-payments-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2015/tax-classification-of-spousal-payments-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2015/tax-classification-of-spousal-payments-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2015/tax-classification-of-spousal-payments-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2015/tax-classification-of-spousal-payments-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2014/gambian-national-v-switzerland-criminal-conduct-and-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2014/gambian-national-v-switzerland-criminal-conduct-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2014/gambian-national-v-switzerland-criminal-conduct-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2014/gambian-national-v-switzerland-criminal-conduct-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2014/gambian-national-v-switzerland-criminal-conduct-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2014/gambian-national-v-switzerland-criminal-conduct-and-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2013/brazilian-national-v-switzerland-residence-permit-non-renewal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2013/brazilian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2013/brazilian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2013/brazilian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2013/brazilian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2013/brazilian-national-v-switzerland-residence-permit-non-renewal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2012/appellant-v-cantonal-tax-authority-procedural-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2012/appellant-v-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2012/appellant-v-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2012/appellant-v-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2012/appellant-v-cantonal-tax-authority-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2012/appellant-v-cantonal-tax-authority-procedural-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2011/client-v-former-court-appointed-lawyer-on-professional-secrecy-waiver-for-self-defense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2011/client-v-former-court-appointed-lawyer-on-professional-secrecy-waiver-for-self-defense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2011/client-v-former-court-appointed-lawyer-on-professional-secrecy-waiver-for-self-defense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2011/client-v-former-court-appointed-lawyer-on-professional-secrecy-waiver-for-self-defense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2011/client-v-former-court-appointed-lawyer-on-professional-secrecy-waiver-for-self-defense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2011/client-v-former-court-appointed-lawyer-on-professional-secrecy-waiver-for-self-defense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2010/taxpayer-appeal-deadline-governed-by-federal-law-not-cantonal-suspension-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2010/taxpayer-appeal-deadline-governed-by-federal-law-not-cantonal-suspension-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2010/taxpayer-appeal-deadline-governed-by-federal-law-not-cantonal-suspension-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2010/taxpayer-appeal-deadline-governed-by-federal-law-not-cantonal-suspension-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2010/taxpayer-appeal-deadline-governed-by-federal-law-not-cantonal-suspension-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2010/taxpayer-appeal-deadline-governed-by-federal-law-not-cantonal-suspension-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2009/canadian-citizen-residence-permit-renewal-denial-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2009/canadian-citizen-residence-permit-renewal-denial-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2009/canadian-citizen-residence-permit-renewal-denial-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2009/canadian-citizen-residence-permit-renewal-denial-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2009/canadian-citizen-residence-permit-renewal-denial-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2009/canadian-citizen-residence-permit-renewal-denial-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2008/denial-of-residence-permit-following-annulled-naturalization-and-abusive-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2008/denial-of-residence-permit-following-annulled-naturalization-and-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2008/denial-of-residence-permit-following-annulled-naturalization-and-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2008/denial-of-residence-permit-following-annulled-naturalization-and-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2008/denial-of-residence-permit-following-annulled-naturalization-and-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2008/denial-of-residence-permit-following-annulled-naturalization-and-abusive-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_503-2007/repayment-of-study-grants-following-exmatriculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2007/repayment-of-study-grants-following-exmatriculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_503-2007/repayment-of-study-grants-following-exmatriculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_503-2007/repayment-of-study-grants-following-exmatriculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_503-2007/repayment-of-study-grants-following-exmatriculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_503-2007/repayment-of-study-grants-following-exmatriculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2025/complainant-s-standing-in-legal-supervision-of-lawyers-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2025/complainant-s-standing-in-legal-supervision-of-lawyers-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2025/complainant-s-standing-in-legal-supervision-of-lawyers-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2025/complainant-s-standing-in-legal-supervision-of-lawyers-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2025/complainant-s-standing-in-legal-supervision-of-lawyers-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2025/complainant-s-standing-in-legal-supervision-of-lawyers-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2024/cameroonian-national-v-freiburg-migration-service-territorial-incompetence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2024/cameroonian-national-v-freiburg-migration-service-territorial-incompetence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2024/cameroonian-national-v-freiburg-migration-service-territorial-incompetence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2024/cameroonian-national-v-freiburg-migration-service-territorial-incompetence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2024/cameroonian-national-v-freiburg-migration-service-territorial-incompetence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2024/cameroonian-national-v-freiburg-migration-service-territorial-incompetence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2023/applicant-denied-residence-permit-after-voluntary-long-term-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2023/applicant-denied-residence-permit-after-voluntary-long-term-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2023/applicant-denied-residence-permit-after-voluntary-long-term-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2023/applicant-denied-residence-permit-after-voluntary-long-term-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2023/applicant-denied-residence-permit-after-voluntary-long-term-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2023/applicant-denied-residence-permit-after-voluntary-long-term-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2022/tobacco-importer-challenges-retroactive-application-of-increased-tax-rate-on-warehouse-inventory</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2022/tobacco-importer-challenges-retroactive-application-of-increased-tax-rate-on-warehouse-inventory"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2022/tobacco-importer-challenges-retroactive-application-of-increased-tax-rate-on-warehouse-inventory"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2022/tobacco-importer-challenges-retroactive-application-of-increased-tax-rate-on-warehouse-inventory"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2022/tobacco-importer-challenges-retroactive-application-of-increased-tax-rate-on-warehouse-inventory"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2022/tobacco-importer-challenges-retroactive-application-of-increased-tax-rate-on-warehouse-inventory"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2021/swiss-supreme-court-confirms-withholding-tax-on-concealed-profit-distribution-from-illegal-brothel-operator</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2021/swiss-supreme-court-confirms-withholding-tax-on-concealed-profit-distribution-from-illegal-brothel-operator"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2021/swiss-supreme-court-confirms-withholding-tax-on-concealed-profit-distribution-from-illegal-brothel-operator"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2021/swiss-supreme-court-confirms-withholding-tax-on-concealed-profit-distribution-from-illegal-brothel-operator"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2021/swiss-supreme-court-confirms-withholding-tax-on-concealed-profit-distribution-from-illegal-brothel-operator"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2021/swiss-supreme-court-confirms-withholding-tax-on-concealed-profit-distribution-from-illegal-brothel-operator"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2020/family-reunification-despite-social-assistance-dependency-proportionality-test-under-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2020/family-reunification-despite-social-assistance-dependency-proportionality-test-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2020/family-reunification-despite-social-assistance-dependency-proportionality-test-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2020/family-reunification-despite-social-assistance-dependency-proportionality-test-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2020/family-reunification-despite-social-assistance-dependency-proportionality-test-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2020/family-reunification-despite-social-assistance-dependency-proportionality-test-under-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2019/university-exclusion-after-failed-professional-practicum</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2019/university-exclusion-after-failed-professional-practicum"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2019/university-exclusion-after-failed-professional-practicum"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2019/university-exclusion-after-failed-professional-practicum"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2019/university-exclusion-after-failed-professional-practicum"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2019/university-exclusion-after-failed-professional-practicum"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2018/cantonal-court-refusal-to-restore-appeal-deadline-over-electronic-submission-failure-constitutes-arbitrariness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2018/cantonal-court-refusal-to-restore-appeal-deadline-over-electronic-submission-failure-constitutes-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2018/cantonal-court-refusal-to-restore-appeal-deadline-over-electronic-submission-failure-constitutes-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2018/cantonal-court-refusal-to-restore-appeal-deadline-over-electronic-submission-failure-constitutes-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2018/cantonal-court-refusal-to-restore-appeal-deadline-over-electronic-submission-failure-constitutes-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2018/cantonal-court-refusal-to-restore-appeal-deadline-over-electronic-submission-failure-constitutes-arbitrariness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2017/refugee-family-reunification-and-financial-thresholds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2017/refugee-family-reunification-and-financial-thresholds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2017/refugee-family-reunification-and-financial-thresholds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2017/refugee-family-reunification-and-financial-thresholds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2017/refugee-family-reunification-and-financial-thresholds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2017/refugee-family-reunification-and-financial-thresholds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2016/taxation-of-capital-gain-from-transfer-of-non-agricultural-business-assets-to-private-wealth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2016/taxation-of-capital-gain-from-transfer-of-non-agricultural-business-assets-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2016/taxation-of-capital-gain-from-transfer-of-non-agricultural-business-assets-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2016/taxation-of-capital-gain-from-transfer-of-non-agricultural-business-assets-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2016/taxation-of-capital-gain-from-transfer-of-non-agricultural-business-assets-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2016/taxation-of-capital-gain-from-transfer-of-non-agricultural-business-assets-to-private-wealth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2015/husband-s-maintenance-payments-deductibility-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2015/husband-s-maintenance-payments-deductibility-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2015/husband-s-maintenance-payments-deductibility-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2015/husband-s-maintenance-payments-deductibility-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2015/husband-s-maintenance-payments-deductibility-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2015/husband-s-maintenance-payments-deductibility-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2014/federal-supreme-court-dismisses-appeal-on-residence-permit-non-renewal-and-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2014/federal-supreme-court-dismisses-appeal-on-residence-permit-non-renewal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2014/federal-supreme-court-dismisses-appeal-on-residence-permit-non-renewal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2014/federal-supreme-court-dismisses-appeal-on-residence-permit-non-renewal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2014/federal-supreme-court-dismisses-appeal-on-residence-permit-non-renewal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2014/federal-supreme-court-dismisses-appeal-on-residence-permit-non-renewal-and-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2013/university-not-liable-for-unfulfilled-phd-admission-promise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2013/university-not-liable-for-unfulfilled-phd-admission-promise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2013/university-not-liable-for-unfulfilled-phd-admission-promise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2013/university-not-liable-for-unfulfilled-phd-admission-promise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2013/university-not-liable-for-unfulfilled-phd-admission-promise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2013/university-not-liable-for-unfulfilled-phd-admission-promise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2012/sham-marriage-revocation-upheld-against-bangladeshi-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2012/sham-marriage-revocation-upheld-against-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2012/sham-marriage-revocation-upheld-against-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2012/sham-marriage-revocation-upheld-against-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2012/sham-marriage-revocation-upheld-against-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2012/sham-marriage-revocation-upheld-against-bangladeshi-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2011/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-aggravated-rape-convict-and-family-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2011/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-aggravated-rape-convict-and-family-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2011/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-aggravated-rape-convict-and-family-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2011/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-aggravated-rape-convict-and-family-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2011/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-aggravated-rape-convict-and-family-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2011/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-aggravated-rape-convict-and-family-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2010/expulsion-of-foreign-national-upheld-despite-subsequent-requests-for-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2010/expulsion-of-foreign-national-upheld-despite-subsequent-requests-for-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2010/expulsion-of-foreign-national-upheld-despite-subsequent-requests-for-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2010/expulsion-of-foreign-national-upheld-despite-subsequent-requests-for-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2010/expulsion-of-foreign-national-upheld-despite-subsequent-requests-for-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2010/expulsion-of-foreign-national-upheld-despite-subsequent-requests-for-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2009/kosovan-national-v-federal-office-for-migration-residence-permit-for-family-reunification-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2009/kosovan-national-v-federal-office-for-migration-residence-permit-for-family-reunification-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2009/kosovan-national-v-federal-office-for-migration-residence-permit-for-family-reunification-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2009/kosovan-national-v-federal-office-for-migration-residence-permit-for-family-reunification-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2009/kosovan-national-v-federal-office-for-migration-residence-permit-for-family-reunification-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2009/kosovan-national-v-federal-office-for-migration-residence-permit-for-family-reunification-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2008/director-liable-for-withholding-tax-on-deemed-liquidation-surplus-despite-procedural-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2008/director-liable-for-withholding-tax-on-deemed-liquidation-surplus-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2008/director-liable-for-withholding-tax-on-deemed-liquidation-surplus-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2008/director-liable-for-withholding-tax-on-deemed-liquidation-surplus-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2008/director-liable-for-withholding-tax-on-deemed-liquidation-surplus-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2008/director-liable-for-withholding-tax-on-deemed-liquidation-surplus-despite-procedural-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_502-2007/corporate-taxpayer-v-cantons-intercantonal-double-taxation-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2007/corporate-taxpayer-v-cantons-intercantonal-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_502-2007/corporate-taxpayer-v-cantons-intercantonal-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_502-2007/corporate-taxpayer-v-cantons-intercantonal-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_502-2007/corporate-taxpayer-v-cantons-intercantonal-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_502-2007/corporate-taxpayer-v-cantons-intercantonal-double-taxation-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2025/couple-denied-eu-efta-residence-permit-over-fictitious-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2025/couple-denied-eu-efta-residence-permit-over-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2025/couple-denied-eu-efta-residence-permit-over-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2025/couple-denied-eu-efta-residence-permit-over-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2025/couple-denied-eu-efta-residence-permit-over-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2025/couple-denied-eu-efta-residence-permit-over-fictitious-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2024/turkish-nationals-late-family-reunification-application-rejected-due-to-expired-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2024/turkish-nationals-late-family-reunification-application-rejected-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2024/turkish-nationals-late-family-reunification-application-rejected-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2024/turkish-nationals-late-family-reunification-application-rejected-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2024/turkish-nationals-late-family-reunification-application-rejected-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2024/turkish-nationals-late-family-reunification-application-rejected-due-to-expired-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses-and-insufficient-biographical-turnaround</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses-and-insufficient-biographical-turnaround"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses-and-insufficient-biographical-turnaround"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses-and-insufficient-biographical-turnaround"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses-and-insufficient-biographical-turnaround"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2023/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses-and-insufficient-biographical-turnaround"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2021/taxpayer-challenging-binding-tax-assessments-based-on-estimated-income-after-failure-to-file-returns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2021/taxpayer-challenging-binding-tax-assessments-based-on-estimated-income-after-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2021/taxpayer-challenging-binding-tax-assessments-based-on-estimated-income-after-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2021/taxpayer-challenging-binding-tax-assessments-based-on-estimated-income-after-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2021/taxpayer-challenging-binding-tax-assessments-based-on-estimated-income-after-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2021/taxpayer-challenging-binding-tax-assessments-based-on-estimated-income-after-failure-to-file-returns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2020/tax-liability-on-capital-gain-from-gifted-property-reclassified-from-commercial-to-private-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2020/tax-liability-on-capital-gain-from-gifted-property-reclassified-from-commercial-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2020/tax-liability-on-capital-gain-from-gifted-property-reclassified-from-commercial-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2020/tax-liability-on-capital-gain-from-gifted-property-reclassified-from-commercial-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2020/tax-liability-on-capital-gain-from-gifted-property-reclassified-from-commercial-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2020/tax-liability-on-capital-gain-from-gifted-property-reclassified-from-commercial-to-private-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2018/plaintiff-fails-to-prove-timely-submission-of-appeal-for-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2018/plaintiff-fails-to-prove-timely-submission-of-appeal-for-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2018/plaintiff-fails-to-prove-timely-submission-of-appeal-for-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2018/plaintiff-fails-to-prove-timely-submission-of-appeal-for-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2018/plaintiff-fails-to-prove-timely-submission-of-appeal-for-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2018/plaintiff-fails-to-prove-timely-submission-of-appeal-for-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2017/foreign-national-v-supervisory-authority-residence-permit-appeal-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2017/foreign-national-v-supervisory-authority-residence-permit-appeal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2017/foreign-national-v-supervisory-authority-residence-permit-appeal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2017/foreign-national-v-supervisory-authority-residence-permit-appeal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2017/foreign-national-v-supervisory-authority-residence-permit-appeal-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2017/foreign-national-v-supervisory-authority-residence-permit-appeal-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2016/osteopath-chaperone-requirement-overturned-as-disproportionate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2016/osteopath-chaperone-requirement-overturned-as-disproportionate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2016/osteopath-chaperone-requirement-overturned-as-disproportionate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2016/osteopath-chaperone-requirement-overturned-as-disproportionate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2016/osteopath-chaperone-requirement-overturned-as-disproportionate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2016/osteopath-chaperone-requirement-overturned-as-disproportionate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2015/swiss-federal-tribunal-upholds-cantonal-fee-and-cost-tariffs-against-constitutional-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2015/swiss-federal-tribunal-upholds-cantonal-fee-and-cost-tariffs-against-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2015/swiss-federal-tribunal-upholds-cantonal-fee-and-cost-tariffs-against-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2015/swiss-federal-tribunal-upholds-cantonal-fee-and-cost-tariffs-against-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2015/swiss-federal-tribunal-upholds-cantonal-fee-and-cost-tariffs-against-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2015/swiss-federal-tribunal-upholds-cantonal-fee-and-cost-tariffs-against-constitutional-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2014/removal-of-non-eu-citizen-convicted-of-severe-drug-offenses-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2014/removal-of-non-eu-citizen-convicted-of-severe-drug-offenses-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2014/removal-of-non-eu-citizen-convicted-of-severe-drug-offenses-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2014/removal-of-non-eu-citizen-convicted-of-severe-drug-offenses-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2014/removal-of-non-eu-citizen-convicted-of-severe-drug-offenses-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2014/removal-of-non-eu-citizen-convicted-of-severe-drug-offenses-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2013/foreign-national-expulsion-upheld-after-prison-sentence-for-serious-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2013/foreign-national-expulsion-upheld-after-prison-sentence-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2013/foreign-national-expulsion-upheld-after-prison-sentence-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2013/foreign-national-expulsion-upheld-after-prison-sentence-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2013/foreign-national-expulsion-upheld-after-prison-sentence-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2013/foreign-national-expulsion-upheld-after-prison-sentence-for-serious-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2012/swiss-supreme-court-upholds-visa-refusal-post-divorce-due-to-insufficient-cohabitation-and-lack-of-undue-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2012/swiss-supreme-court-upholds-visa-refusal-post-divorce-due-to-insufficient-cohabitation-and-lack-of-undue-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2012/swiss-supreme-court-upholds-visa-refusal-post-divorce-due-to-insufficient-cohabitation-and-lack-of-undue-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2012/swiss-supreme-court-upholds-visa-refusal-post-divorce-due-to-insufficient-cohabitation-and-lack-of-undue-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2012/swiss-supreme-court-upholds-visa-refusal-post-divorce-due-to-insufficient-cohabitation-and-lack-of-undue-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2012/swiss-supreme-court-upholds-visa-refusal-post-divorce-due-to-insufficient-cohabitation-and-lack-of-undue-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2011/revocation-of-settlement-permit-and-expulsion-of-criminal-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2011/revocation-of-settlement-permit-and-expulsion-of-criminal-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2011/revocation-of-settlement-permit-and-expulsion-of-criminal-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2011/revocation-of-settlement-permit-and-expulsion-of-criminal-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2011/revocation-of-settlement-permit-and-expulsion-of-criminal-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2011/revocation-of-settlement-permit-and-expulsion-of-criminal-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2010/immigration-permit-non-renewal-and-failure-to-pay-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2010/immigration-permit-non-renewal-and-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2010/immigration-permit-non-renewal-and-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2010/immigration-permit-non-renewal-and-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2010/immigration-permit-non-renewal-and-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2010/immigration-permit-non-renewal-and-failure-to-pay-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2009/pensioner-s-delayed-challenge-to-fee-exemption-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2009/pensioner-s-delayed-challenge-to-fee-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2009/pensioner-s-delayed-challenge-to-fee-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2009/pensioner-s-delayed-challenge-to-fee-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2009/pensioner-s-delayed-challenge-to-fee-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2009/pensioner-s-delayed-challenge-to-fee-exemption-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2008/development-contribution-payment-and-analogy-application-of-tax-prescription-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2008/development-contribution-payment-and-analogy-application-of-tax-prescription-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2008/development-contribution-payment-and-analogy-application-of-tax-prescription-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2008/development-contribution-payment-and-analogy-application-of-tax-prescription-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2008/development-contribution-payment-and-analogy-application-of-tax-prescription-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2008/development-contribution-payment-and-analogy-application-of-tax-prescription-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_501-2007/failed-bar-exam-candidate-challenges-grading-and-assessment-procedures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2007/failed-bar-exam-candidate-challenges-grading-and-assessment-procedures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_501-2007/failed-bar-exam-candidate-challenges-grading-and-assessment-procedures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_501-2007/failed-bar-exam-candidate-challenges-grading-and-assessment-procedures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_501-2007/failed-bar-exam-candidate-challenges-grading-and-assessment-procedures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_501-2007/failed-bar-exam-candidate-challenges-grading-and-assessment-procedures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2025/thai-national-v-cantonal-authorities-residence-permit-for-gainful-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2025/thai-national-v-cantonal-authorities-residence-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2025/thai-national-v-cantonal-authorities-residence-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2025/thai-national-v-cantonal-authorities-residence-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2025/thai-national-v-cantonal-authorities-residence-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2025/thai-national-v-cantonal-authorities-residence-permit-for-gainful-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2024/french-national-s-residence-permit-refusal-upheld-due-to-lack-of-economic-activity-and-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2024/french-national-s-residence-permit-refusal-upheld-due-to-lack-of-economic-activity-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2024/french-national-s-residence-permit-refusal-upheld-due-to-lack-of-economic-activity-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2024/french-national-s-residence-permit-refusal-upheld-due-to-lack-of-economic-activity-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2024/french-national-s-residence-permit-refusal-upheld-due-to-lack-of-economic-activity-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2024/french-national-s-residence-permit-refusal-upheld-due-to-lack-of-economic-activity-and-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2023/swiss-tax-authority-information-request-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2023/swiss-tax-authority-information-request-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2023/swiss-tax-authority-information-request-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2023/swiss-tax-authority-information-request-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2023/swiss-tax-authority-information-request-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2023/swiss-tax-authority-information-request-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2022/appeal-on-tax-reassessment-rulings-inadmissible-due-to-interlocutory-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2022/appeal-on-tax-reassessment-rulings-inadmissible-due-to-interlocutory-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2022/appeal-on-tax-reassessment-rulings-inadmissible-due-to-interlocutory-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2022/appeal-on-tax-reassessment-rulings-inadmissible-due-to-interlocutory-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2022/appeal-on-tax-reassessment-rulings-inadmissible-due-to-interlocutory-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2022/appeal-on-tax-reassessment-rulings-inadmissible-due-to-interlocutory-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2021/residence-permit-renewal-refusal-recourse-inadmissibility-due-to-missing-annex</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2021/residence-permit-renewal-refusal-recourse-inadmissibility-due-to-missing-annex"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2021/residence-permit-renewal-refusal-recourse-inadmissibility-due-to-missing-annex"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2021/residence-permit-renewal-refusal-recourse-inadmissibility-due-to-missing-annex"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2021/residence-permit-renewal-refusal-recourse-inadmissibility-due-to-missing-annex"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2021/residence-permit-renewal-refusal-recourse-inadmissibility-due-to-missing-annex"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2020/attorney-reprimanded-for-misleading-court-with-redacted-settlement-excerpt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2020/attorney-reprimanded-for-misleading-court-with-redacted-settlement-excerpt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2020/attorney-reprimanded-for-misleading-court-with-redacted-settlement-excerpt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2020/attorney-reprimanded-for-misleading-court-with-redacted-settlement-excerpt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2020/attorney-reprimanded-for-misleading-court-with-redacted-settlement-excerpt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2020/attorney-reprimanded-for-misleading-court-with-redacted-settlement-excerpt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2019/karate-school-subscription-kickboxing-courses-vat-exemption-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2019/karate-school-subscription-kickboxing-courses-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2019/karate-school-subscription-kickboxing-courses-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2019/karate-school-subscription-kickboxing-courses-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2019/karate-school-subscription-kickboxing-courses-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2019/karate-school-subscription-kickboxing-courses-vat-exemption-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2018/taxpayer-dispute-over-deemed-rental-value-and-deduction-of-son-s-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2018/taxpayer-dispute-over-deemed-rental-value-and-deduction-of-son-s-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2018/taxpayer-dispute-over-deemed-rental-value-and-deduction-of-son-s-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2018/taxpayer-dispute-over-deemed-rental-value-and-deduction-of-son-s-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2018/taxpayer-dispute-over-deemed-rental-value-and-deduction-of-son-s-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2018/taxpayer-dispute-over-deemed-rental-value-and-deduction-of-son-s-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2017/taxpayer-forfeiture-of-withholding-tax-refund-due-to-undeclared-dividend</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2017/taxpayer-forfeiture-of-withholding-tax-refund-due-to-undeclared-dividend"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2017/taxpayer-forfeiture-of-withholding-tax-refund-due-to-undeclared-dividend"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2017/taxpayer-forfeiture-of-withholding-tax-refund-due-to-undeclared-dividend"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2017/taxpayer-forfeiture-of-withholding-tax-refund-due-to-undeclared-dividend"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2017/taxpayer-forfeiture-of-withholding-tax-refund-due-to-undeclared-dividend"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2016/intermediary-transportation-platform-standing-to-challenge-taxi-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2016/intermediary-transportation-platform-standing-to-challenge-taxi-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2016/intermediary-transportation-platform-standing-to-challenge-taxi-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2016/intermediary-transportation-platform-standing-to-challenge-taxi-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2016/intermediary-transportation-platform-standing-to-challenge-taxi-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2016/intermediary-transportation-platform-standing-to-challenge-taxi-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2015/serbian-national-s-residence-permit-renewal-denied-after-divorce-despite-domestic-violence-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2015/serbian-national-s-residence-permit-renewal-denied-after-divorce-despite-domestic-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2015/serbian-national-s-residence-permit-renewal-denied-after-divorce-despite-domestic-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2015/serbian-national-s-residence-permit-renewal-denied-after-divorce-despite-domestic-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2015/serbian-national-s-residence-permit-renewal-denied-after-divorce-despite-domestic-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2015/serbian-national-s-residence-permit-renewal-denied-after-divorce-despite-domestic-violence-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2014/senegalese-national-v-switzerland-residence-permit-revocation-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2014/senegalese-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2014/senegalese-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2014/senegalese-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2014/senegalese-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2014/senegalese-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2012/physician-s-license-revocation-overturned-due-to-disproportionate-penalty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2012/physician-s-license-revocation-overturned-due-to-disproportionate-penalty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2012/physician-s-license-revocation-overturned-due-to-disproportionate-penalty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2012/physician-s-license-revocation-overturned-due-to-disproportionate-penalty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2012/physician-s-license-revocation-overturned-due-to-disproportionate-penalty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2012/physician-s-license-revocation-overturned-due-to-disproportionate-penalty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2011/macedonian-national-s-claim-to-stay-denied-due-to-marriage-abuse-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2011/macedonian-national-s-claim-to-stay-denied-due-to-marriage-abuse-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2011/macedonian-national-s-claim-to-stay-denied-due-to-marriage-abuse-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2011/macedonian-national-s-claim-to-stay-denied-due-to-marriage-abuse-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2011/macedonian-national-s-claim-to-stay-denied-due-to-marriage-abuse-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2011/macedonian-national-s-claim-to-stay-denied-due-to-marriage-abuse-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2010/kosovan-national-residence-permit-denial-after-divorce-post-three-year-marital-community-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2010/kosovan-national-residence-permit-denial-after-divorce-post-three-year-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2010/kosovan-national-residence-permit-denial-after-divorce-post-three-year-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2010/kosovan-national-residence-permit-denial-after-divorce-post-three-year-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2010/kosovan-national-residence-permit-denial-after-divorce-post-three-year-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2010/kosovan-national-residence-permit-denial-after-divorce-post-three-year-marital-community-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2009/detainee-appeal-against-detention-extension-dismissed-as-moot-upon-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2009/detainee-appeal-against-detention-extension-dismissed-as-moot-upon-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2009/detainee-appeal-against-detention-extension-dismissed-as-moot-upon-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2009/detainee-appeal-against-detention-extension-dismissed-as-moot-upon-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2009/detainee-appeal-against-detention-extension-dismissed-as-moot-upon-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2009/detainee-appeal-against-detention-extension-dismissed-as-moot-upon-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2008/real-estate-transfer-tax-on-unregistered-sale-and-construction-project-aggregation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2008/real-estate-transfer-tax-on-unregistered-sale-and-construction-project-aggregation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2008/real-estate-transfer-tax-on-unregistered-sale-and-construction-project-aggregation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2008/real-estate-transfer-tax-on-unregistered-sale-and-construction-project-aggregation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2008/real-estate-transfer-tax-on-unregistered-sale-and-construction-project-aggregation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2008/real-estate-transfer-tax-on-unregistered-sale-and-construction-project-aggregation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_500-2007/revocation-of-residence-permit-following-marital-separation-and-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2007/revocation-of-residence-permit-following-marital-separation-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_500-2007/revocation-of-residence-permit-following-marital-separation-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_500-2007/revocation-of-residence-permit-following-marital-separation-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_500-2007/revocation-of-residence-permit-following-marital-separation-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_500-2007/revocation-of-residence-permit-following-marital-separation-and-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2025/foreign-national-s-removal-and-residence-permit-application-rejected-for-procedural-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2025/foreign-national-s-removal-and-residence-permit-application-rejected-for-procedural-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2025/foreign-national-s-removal-and-residence-permit-application-rejected-for-procedural-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2025/foreign-national-s-removal-and-residence-permit-application-rejected-for-procedural-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2025/foreign-national-s-removal-and-residence-permit-application-rejected-for-procedural-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2025/foreign-national-s-removal-and-residence-permit-application-rejected-for-procedural-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2024/owner-v-federal-administrative-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2024/owner-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2024/owner-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2024/owner-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2024/owner-v-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2024/owner-v-federal-administrative-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-for-child-over-age-limit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-for-child-over-age-limit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-for-child-over-age-limit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-for-child-over-age-limit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-for-child-over-age-limit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-for-child-over-age-limit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2022/software-contract-direct-award-annulled-due-to-insufficient-justification-of-no-alternative</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2022/software-contract-direct-award-annulled-due-to-insufficient-justification-of-no-alternative"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2022/software-contract-direct-award-annulled-due-to-insufficient-justification-of-no-alternative"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2022/software-contract-direct-award-annulled-due-to-insufficient-justification-of-no-alternative"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2022/software-contract-direct-award-annulled-due-to-insufficient-justification-of-no-alternative"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2022/software-contract-direct-award-annulled-due-to-insufficient-justification-of-no-alternative"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2021/italian-national-v-entry-ban-admissibility-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2021/italian-national-v-entry-ban-admissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2021/italian-national-v-entry-ban-admissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2021/italian-national-v-entry-ban-admissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2021/italian-national-v-entry-ban-admissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2021/italian-national-v-entry-ban-admissibility-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2020/togolese-national-v-switzerland-immigration-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2020/togolese-national-v-switzerland-immigration-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2020/togolese-national-v-switzerland-immigration-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2020/togolese-national-v-switzerland-immigration-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2020/togolese-national-v-switzerland-immigration-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2020/togolese-national-v-switzerland-immigration-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2019/lawyer-sanctioned-for-failure-to-timely-return-client-s-usb-drive</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2019/lawyer-sanctioned-for-failure-to-timely-return-client-s-usb-drive"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2019/lawyer-sanctioned-for-failure-to-timely-return-client-s-usb-drive"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2019/lawyer-sanctioned-for-failure-to-timely-return-client-s-usb-drive"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2019/lawyer-sanctioned-for-failure-to-timely-return-client-s-usb-drive"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2019/lawyer-sanctioned-for-failure-to-timely-return-client-s-usb-drive"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2018/x-v-switzerland-revocation-of-settlement-permit-balancing-recidivism-and-rehabilitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2018/x-v-switzerland-revocation-of-settlement-permit-balancing-recidivism-and-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2018/x-v-switzerland-revocation-of-settlement-permit-balancing-recidivism-and-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2018/x-v-switzerland-revocation-of-settlement-permit-balancing-recidivism-and-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2018/x-v-switzerland-revocation-of-settlement-permit-balancing-recidivism-and-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2018/x-v-switzerland-revocation-of-settlement-permit-balancing-recidivism-and-rehabilitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2017/permanent-residence-revocation-upheld-due-to-serious-criminal-record-including-rape-and-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2017/permanent-residence-revocation-upheld-due-to-serious-criminal-record-including-rape-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2017/permanent-residence-revocation-upheld-due-to-serious-criminal-record-including-rape-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2017/permanent-residence-revocation-upheld-due-to-serious-criminal-record-including-rape-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2017/permanent-residence-revocation-upheld-due-to-serious-criminal-record-including-rape-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2017/permanent-residence-revocation-upheld-due-to-serious-criminal-record-including-rape-and-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2016/turkish-national-v-switzerland-appeal-dismissed-for-insufficient-reasoning-on-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2016/turkish-national-v-switzerland-appeal-dismissed-for-insufficient-reasoning-on-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2016/turkish-national-v-switzerland-appeal-dismissed-for-insufficient-reasoning-on-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2016/turkish-national-v-switzerland-appeal-dismissed-for-insufficient-reasoning-on-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2016/turkish-national-v-switzerland-appeal-dismissed-for-insufficient-reasoning-on-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2016/turkish-national-v-switzerland-appeal-dismissed-for-insufficient-reasoning-on-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2015/cameroonian-national-residency-revocation-over-marital-separation-and-three-year-cohabitation-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2015/cameroonian-national-residency-revocation-over-marital-separation-and-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2015/cameroonian-national-residency-revocation-over-marital-separation-and-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2015/cameroonian-national-residency-revocation-over-marital-separation-and-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2015/cameroonian-national-residency-revocation-over-marital-separation-and-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2015/cameroonian-national-residency-revocation-over-marital-separation-and-three-year-cohabitation-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2014/taxpayer-domicile-dispute-ticino-vs-schwyz</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2014/taxpayer-domicile-dispute-ticino-vs-schwyz"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2014/taxpayer-domicile-dispute-ticino-vs-schwyz"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2014/taxpayer-domicile-dispute-ticino-vs-schwyz"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2014/taxpayer-domicile-dispute-ticino-vs-schwyz"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2014/taxpayer-domicile-dispute-ticino-vs-schwyz"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2013/foreign-minor-s-late-appeal-dismissed-due-to-representative-s-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2013/foreign-minor-s-late-appeal-dismissed-due-to-representative-s-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2013/foreign-minor-s-late-appeal-dismissed-due-to-representative-s-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2013/foreign-minor-s-late-appeal-dismissed-due-to-representative-s-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2013/foreign-minor-s-late-appeal-dismissed-due-to-representative-s-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2013/foreign-minor-s-late-appeal-dismissed-due-to-representative-s-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2012/revocation-of-residence-permit-for-repeated-serious-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2012/revocation-of-residence-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2012/revocation-of-residence-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2012/revocation-of-residence-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2012/revocation-of-residence-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2012/revocation-of-residence-permit-for-repeated-serious-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2011/property-dealer-depreciation-on-leased-business-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2011/property-dealer-depreciation-on-leased-business-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2011/property-dealer-depreciation-on-leased-business-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2011/property-dealer-depreciation-on-leased-business-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2011/property-dealer-depreciation-on-leased-business-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2011/property-dealer-depreciation-on-leased-business-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2010/swiss-federal-supreme-court-overturns-denial-of-residence-permit-based-on-alleged-abandonment-of-conjugal-cohabitation-due-to-insufficient-factual-findings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2010/swiss-federal-supreme-court-overturns-denial-of-residence-permit-based-on-alleged-abandonment-of-conjugal-cohabitation-due-to-insufficient-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2010/swiss-federal-supreme-court-overturns-denial-of-residence-permit-based-on-alleged-abandonment-of-conjugal-cohabitation-due-to-insufficient-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2010/swiss-federal-supreme-court-overturns-denial-of-residence-permit-based-on-alleged-abandonment-of-conjugal-cohabitation-due-to-insufficient-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2010/swiss-federal-supreme-court-overturns-denial-of-residence-permit-based-on-alleged-abandonment-of-conjugal-cohabitation-due-to-insufficient-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2010/swiss-federal-supreme-court-overturns-denial-of-residence-permit-based-on-alleged-abandonment-of-conjugal-cohabitation-due-to-insufficient-factual-findings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2009/taxpayer-appeal-admissibility-regarding-late-pension-tax-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2009/taxpayer-appeal-admissibility-regarding-late-pension-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2009/taxpayer-appeal-admissibility-regarding-late-pension-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2009/taxpayer-appeal-admissibility-regarding-late-pension-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2009/taxpayer-appeal-admissibility-regarding-late-pension-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2009/taxpayer-appeal-admissibility-regarding-late-pension-tax-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2008/federal-supreme-court-upholds-detention-for-ukrainian-national-pending-expulsion-due-to-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2008/federal-supreme-court-upholds-detention-for-ukrainian-national-pending-expulsion-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2008/federal-supreme-court-upholds-detention-for-ukrainian-national-pending-expulsion-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2008/federal-supreme-court-upholds-detention-for-ukrainian-national-pending-expulsion-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2008/federal-supreme-court-upholds-detention-for-ukrainian-national-pending-expulsion-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2008/federal-supreme-court-upholds-detention-for-ukrainian-national-pending-expulsion-due-to-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_50-2007/revocation-of-residence-permits-due-to-invalid-marriage-and-prostitution-no-violation-of-child-s-article-8-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2007/revocation-of-residence-permits-due-to-invalid-marriage-and-prostitution-no-violation-of-child-s-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_50-2007/revocation-of-residence-permits-due-to-invalid-marriage-and-prostitution-no-violation-of-child-s-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_50-2007/revocation-of-residence-permits-due-to-invalid-marriage-and-prostitution-no-violation-of-child-s-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_50-2007/revocation-of-residence-permits-due-to-invalid-marriage-and-prostitution-no-violation-of-child-s-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_50-2007/revocation-of-residence-permits-due-to-invalid-marriage-and-prostitution-no-violation-of-child-s-article-8-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2025/federal-supreme-court-upholds-detention-for-deportation-despite-post-facto-appeal-viability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2025/federal-supreme-court-upholds-detention-for-deportation-despite-post-facto-appeal-viability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2025/federal-supreme-court-upholds-detention-for-deportation-despite-post-facto-appeal-viability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2025/federal-supreme-court-upholds-detention-for-deportation-despite-post-facto-appeal-viability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2025/federal-supreme-court-upholds-detention-for-deportation-despite-post-facto-appeal-viability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2025/federal-supreme-court-upholds-detention-for-deportation-despite-post-facto-appeal-viability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2024/swiss-federal-supreme-court-upholds-permit-revocation-due-to-fraudulent-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2024/swiss-federal-supreme-court-upholds-permit-revocation-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2024/swiss-federal-supreme-court-upholds-permit-revocation-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2024/swiss-federal-supreme-court-upholds-permit-revocation-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2024/swiss-federal-supreme-court-upholds-permit-revocation-due-to-fraudulent-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2024/swiss-federal-supreme-court-upholds-permit-revocation-due-to-fraudulent-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2023/turkish-national-s-residence-permit-revocation-upheld-due-to-domestic-violence-and-financial-non-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2023/turkish-national-s-residence-permit-revocation-upheld-due-to-domestic-violence-and-financial-non-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2023/turkish-national-s-residence-permit-revocation-upheld-due-to-domestic-violence-and-financial-non-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2023/turkish-national-s-residence-permit-revocation-upheld-due-to-domestic-violence-and-financial-non-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2023/turkish-national-s-residence-permit-revocation-upheld-due-to-domestic-violence-and-financial-non-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2023/turkish-national-s-residence-permit-revocation-upheld-due-to-domestic-violence-and-financial-non-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2022/congolese-minor-s-appeal-for-hardship-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2022/congolese-minor-s-appeal-for-hardship-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2022/congolese-minor-s-appeal-for-hardship-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2022/congolese-minor-s-appeal-for-hardship-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2022/congolese-minor-s-appeal-for-hardship-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2022/congolese-minor-s-appeal-for-hardship-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2021/italian-national-s-residence-permit-revocation-and-re-examination-of-effective-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2021/italian-national-s-residence-permit-revocation-and-re-examination-of-effective-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2021/italian-national-s-residence-permit-revocation-and-re-examination-of-effective-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2021/italian-national-s-residence-permit-revocation-and-re-examination-of-effective-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2021/italian-national-s-residence-permit-revocation-and-re-examination-of-effective-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2021/italian-national-s-residence-permit-revocation-and-re-examination-of-effective-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2020/company-appeal-of-source-tax-rectification-based-on-defective-administrative-reasoning-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2020/company-appeal-of-source-tax-rectification-based-on-defective-administrative-reasoning-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2020/company-appeal-of-source-tax-rectification-based-on-defective-administrative-reasoning-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2020/company-appeal-of-source-tax-rectification-based-on-defective-administrative-reasoning-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2020/company-appeal-of-source-tax-rectification-based-on-defective-administrative-reasoning-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2020/company-appeal-of-source-tax-rectification-based-on-defective-administrative-reasoning-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2019/kosovan-national-family-reunification-permit-appeal-three-year-cohabitation-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2019/kosovan-national-family-reunification-permit-appeal-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2019/kosovan-national-family-reunification-permit-appeal-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2019/kosovan-national-family-reunification-permit-appeal-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2019/kosovan-national-family-reunification-permit-appeal-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2019/kosovan-national-family-reunification-permit-appeal-three-year-cohabitation-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2018/claimant-s-appeal-inadmissible-for-failing-to-contest-grounds-of-prior-inadmissibility-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2018/claimant-s-appeal-inadmissible-for-failing-to-contest-grounds-of-prior-inadmissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2018/claimant-s-appeal-inadmissible-for-failing-to-contest-grounds-of-prior-inadmissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2018/claimant-s-appeal-inadmissible-for-failing-to-contest-grounds-of-prior-inadmissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2018/claimant-s-appeal-inadmissible-for-failing-to-contest-grounds-of-prior-inadmissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2018/claimant-s-appeal-inadmissible-for-failing-to-contest-grounds-of-prior-inadmissibility-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2017/parental-care-dependency-and-residence-permit-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2017/parental-care-dependency-and-residence-permit-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2017/parental-care-dependency-and-residence-permit-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2017/parental-care-dependency-and-residence-permit-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2017/parental-care-dependency-and-residence-permit-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2017/parental-care-dependency-and-residence-permit-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2016/spouse-denied-medical-records-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2016/spouse-denied-medical-records-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2016/spouse-denied-medical-records-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2016/spouse-denied-medical-records-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2016/spouse-denied-medical-records-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2016/spouse-denied-medical-records-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2015/non-extension-of-residency-permit-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2015/non-extension-of-residency-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2015/non-extension-of-residency-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2015/non-extension-of-residency-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2015/non-extension-of-residency-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2015/non-extension-of-residency-permit-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2014/refusal-of-residence-permit-renewal-following-divorce-of-non-eu-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2014/refusal-of-residence-permit-renewal-following-divorce-of-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2014/refusal-of-residence-permit-renewal-following-divorce-of-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2014/refusal-of-residence-permit-renewal-following-divorce-of-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2014/refusal-of-residence-permit-renewal-following-divorce-of-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2014/refusal-of-residence-permit-renewal-following-divorce-of-non-eu-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2013/association-v-canton-interim-decision-on-active-standing-in-flood-damage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2013/association-v-canton-interim-decision-on-active-standing-in-flood-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2013/association-v-canton-interim-decision-on-active-standing-in-flood-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2013/association-v-canton-interim-decision-on-active-standing-in-flood-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2013/association-v-canton-interim-decision-on-active-standing-in-flood-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2013/association-v-canton-interim-decision-on-active-standing-in-flood-damage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2012/decision-on-restoration-of-time-limit-for-appeal-against-expired-settlement-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2012/decision-on-restoration-of-time-limit-for-appeal-against-expired-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2012/decision-on-restoration-of-time-limit-for-appeal-against-expired-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2012/decision-on-restoration-of-time-limit-for-appeal-against-expired-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2012/decision-on-restoration-of-time-limit-for-appeal-against-expired-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2012/decision-on-restoration-of-time-limit-for-appeal-against-expired-settlement-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2011/permit-holder-challenges-public-space-fee-due-to-reduced-advertising-visibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2011/permit-holder-challenges-public-space-fee-due-to-reduced-advertising-visibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2011/permit-holder-challenges-public-space-fee-due-to-reduced-advertising-visibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2011/permit-holder-challenges-public-space-fee-due-to-reduced-advertising-visibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2011/permit-holder-challenges-public-space-fee-due-to-reduced-advertising-visibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2011/permit-holder-challenges-public-space-fee-due-to-reduced-advertising-visibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2010/couple-v-canton-depreciation-of-asset-replacements-under-new-tax-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2010/couple-v-canton-depreciation-of-asset-replacements-under-new-tax-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2010/couple-v-canton-depreciation-of-asset-replacements-under-new-tax-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2010/couple-v-canton-depreciation-of-asset-replacements-under-new-tax-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2010/couple-v-canton-depreciation-of-asset-replacements-under-new-tax-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2010/couple-v-canton-depreciation-of-asset-replacements-under-new-tax-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2009/ticino-cantonal-council-v-concessionaire-regarding-castelgrande-restaurant-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2009/ticino-cantonal-council-v-concessionaire-regarding-castelgrande-restaurant-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2009/ticino-cantonal-council-v-concessionaire-regarding-castelgrande-restaurant-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2009/ticino-cantonal-council-v-concessionaire-regarding-castelgrande-restaurant-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2009/ticino-cantonal-council-v-concessionaire-regarding-castelgrande-restaurant-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2009/ticino-cantonal-council-v-concessionaire-regarding-castelgrande-restaurant-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2008/physiotherapist-fined-for-continuing-intrusive-treatment-against-minor-patient-s-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2008/physiotherapist-fined-for-continuing-intrusive-treatment-against-minor-patient-s-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2008/physiotherapist-fined-for-continuing-intrusive-treatment-against-minor-patient-s-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2008/physiotherapist-fined-for-continuing-intrusive-treatment-against-minor-patient-s-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2008/physiotherapist-fined-for-continuing-intrusive-treatment-against-minor-patient-s-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2008/physiotherapist-fined-for-continuing-intrusive-treatment-against-minor-patient-s-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_5-2007/swiss-resident-v-swiss-tax-authorities-imputed-rental-value-for-progressive-tax-rate-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2007/swiss-resident-v-swiss-tax-authorities-imputed-rental-value-for-progressive-tax-rate-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_5-2007/swiss-resident-v-swiss-tax-authorities-imputed-rental-value-for-progressive-tax-rate-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_5-2007/swiss-resident-v-swiss-tax-authorities-imputed-rental-value-for-progressive-tax-rate-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_5-2007/swiss-resident-v-swiss-tax-authorities-imputed-rental-value-for-progressive-tax-rate-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_5-2007/swiss-resident-v-swiss-tax-authorities-imputed-rental-value-for-progressive-tax-rate-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2024/weapon-seizure-appeal-admissibility-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2024/weapon-seizure-appeal-admissibility-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2024/weapon-seizure-appeal-admissibility-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2024/weapon-seizure-appeal-admissibility-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2024/weapon-seizure-appeal-admissibility-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2024/weapon-seizure-appeal-admissibility-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2023/german-national-criminal-convictions-vs-swiss-residence-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2023/german-national-criminal-convictions-vs-swiss-residence-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2023/german-national-criminal-convictions-vs-swiss-residence-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2023/german-national-criminal-convictions-vs-swiss-residence-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2023/german-national-criminal-convictions-vs-swiss-residence-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2023/german-national-criminal-convictions-vs-swiss-residence-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2022/federal-supreme-court-upholds-deportation-of-criminal-offender-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2022/federal-supreme-court-upholds-deportation-of-criminal-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2022/federal-supreme-court-upholds-deportation-of-criminal-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2022/federal-supreme-court-upholds-deportation-of-criminal-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2022/federal-supreme-court-upholds-deportation-of-criminal-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2022/federal-supreme-court-upholds-deportation-of-criminal-offender-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2021/residence-permit-extension-denial-post-divorce-due-to-insufficient-duration-of-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2021/residence-permit-extension-denial-post-divorce-due-to-insufficient-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2021/residence-permit-extension-denial-post-divorce-due-to-insufficient-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2021/residence-permit-extension-denial-post-divorce-due-to-insufficient-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2021/residence-permit-extension-denial-post-divorce-due-to-insufficient-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2021/residence-permit-extension-denial-post-divorce-due-to-insufficient-duration-of-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2020/citizen-v-migration-office-deferral-of-permit-extension-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2020/citizen-v-migration-office-deferral-of-permit-extension-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2020/citizen-v-migration-office-deferral-of-permit-extension-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2020/citizen-v-migration-office-deferral-of-permit-extension-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2020/citizen-v-migration-office-deferral-of-permit-extension-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2020/citizen-v-migration-office-deferral-of-permit-extension-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2019/macedonian-national-residence-permit-revocation-upheld-after-spouse-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2019/macedonian-national-residence-permit-revocation-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2019/macedonian-national-residence-permit-revocation-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2019/macedonian-national-residence-permit-revocation-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2019/macedonian-national-residence-permit-revocation-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2019/macedonian-national-residence-permit-revocation-upheld-after-spouse-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2018/algerian-national-expulsion-upheld-despite-children-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2018/algerian-national-expulsion-upheld-despite-children-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2018/algerian-national-expulsion-upheld-despite-children-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2018/algerian-national-expulsion-upheld-despite-children-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2018/algerian-national-expulsion-upheld-despite-children-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2018/algerian-national-expulsion-upheld-despite-children-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2017/comco-decision-publication-redaction-of-structural-and-contractual-details-in-competition-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2017/comco-decision-publication-redaction-of-structural-and-contractual-details-in-competition-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2017/comco-decision-publication-redaction-of-structural-and-contractual-details-in-competition-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2017/comco-decision-publication-redaction-of-structural-and-contractual-details-in-competition-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2017/comco-decision-publication-redaction-of-structural-and-contractual-details-in-competition-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2017/comco-decision-publication-redaction-of-structural-and-contractual-details-in-competition-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2015/trade-union-access-to-administrative-buildings-vs-cantonal-restriction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2015/trade-union-access-to-administrative-buildings-vs-cantonal-restriction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2015/trade-union-access-to-administrative-buildings-vs-cantonal-restriction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2015/trade-union-access-to-administrative-buildings-vs-cantonal-restriction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2015/trade-union-access-to-administrative-buildings-vs-cantonal-restriction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2015/trade-union-access-to-administrative-buildings-vs-cantonal-restriction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2014/doctor-loses-right-to-lapsed-professorial-title-despite-continued-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2014/doctor-loses-right-to-lapsed-professorial-title-despite-continued-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2014/doctor-loses-right-to-lapsed-professorial-title-despite-continued-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2014/doctor-loses-right-to-lapsed-professorial-title-despite-continued-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2014/doctor-loses-right-to-lapsed-professorial-title-despite-continued-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2014/doctor-loses-right-to-lapsed-professorial-title-despite-continued-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2013/indirect-partial-liquidation-tax-liability-and-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2013/indirect-partial-liquidation-tax-liability-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2013/indirect-partial-liquidation-tax-liability-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2013/indirect-partial-liquidation-tax-liability-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2013/indirect-partial-liquidation-tax-liability-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2013/indirect-partial-liquidation-tax-liability-and-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2012/taxpayer-obligation-to-immediately-substantiate-objection-to-estimated-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2012/taxpayer-obligation-to-immediately-substantiate-objection-to-estimated-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2012/taxpayer-obligation-to-immediately-substantiate-objection-to-estimated-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2012/taxpayer-obligation-to-immediately-substantiate-objection-to-estimated-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2012/taxpayer-obligation-to-immediately-substantiate-objection-to-estimated-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2012/taxpayer-obligation-to-immediately-substantiate-objection-to-estimated-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2011/swiss-corporation-and-director-appeal-liability-for-anticipatory-tax-on-deemed-distributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2011/swiss-corporation-and-director-appeal-liability-for-anticipatory-tax-on-deemed-distributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2011/swiss-corporation-and-director-appeal-liability-for-anticipatory-tax-on-deemed-distributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2011/swiss-corporation-and-director-appeal-liability-for-anticipatory-tax-on-deemed-distributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2011/swiss-corporation-and-director-appeal-liability-for-anticipatory-tax-on-deemed-distributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2011/swiss-corporation-and-director-appeal-liability-for-anticipatory-tax-on-deemed-distributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2010/algerian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2010/algerian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2010/algerian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2010/algerian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2010/algerian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2010/algerian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2009/failure-to-pay-cost-advance-leads-to-rejection-of-appeal-and-legal-aid-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2009/failure-to-pay-cost-advance-leads-to-rejection-of-appeal-and-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2009/failure-to-pay-cost-advance-leads-to-rejection-of-appeal-and-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2009/failure-to-pay-cost-advance-leads-to-rejection-of-appeal-and-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2009/failure-to-pay-cost-advance-leads-to-rejection-of-appeal-and-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2009/failure-to-pay-cost-advance-leads-to-rejection-of-appeal-and-legal-aid-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2008/federal-supreme-court-refuses-appeal-on-interim-denial-of-legal-aid-in-unauthorized-securities-dealer-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2008/federal-supreme-court-refuses-appeal-on-interim-denial-of-legal-aid-in-unauthorized-securities-dealer-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2008/federal-supreme-court-refuses-appeal-on-interim-denial-of-legal-aid-in-unauthorized-securities-dealer-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2008/federal-supreme-court-refuses-appeal-on-interim-denial-of-legal-aid-in-unauthorized-securities-dealer-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2008/federal-supreme-court-refuses-appeal-on-interim-denial-of-legal-aid-in-unauthorized-securities-dealer-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2008/federal-supreme-court-refuses-appeal-on-interim-denial-of-legal-aid-in-unauthorized-securities-dealer-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_499-2007/croatian-national-family-reunification-permit-revocation-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2007/croatian-national-family-reunification-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_499-2007/croatian-national-family-reunification-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_499-2007/croatian-national-family-reunification-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_499-2007/croatian-national-family-reunification-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_499-2007/croatian-national-family-reunification-permit-revocation-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2024/austrian-national-expulsion-upheld-due-to-social-welfare-reliance-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2024/austrian-national-expulsion-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2024/austrian-national-expulsion-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2024/austrian-national-expulsion-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2024/austrian-national-expulsion-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2024/austrian-national-expulsion-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2023/swiss-federal-supreme-court-upholds-ban-on-live-sonar-fishing-technology</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2023/swiss-federal-supreme-court-upholds-ban-on-live-sonar-fishing-technology"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2023/swiss-federal-supreme-court-upholds-ban-on-live-sonar-fishing-technology"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2023/swiss-federal-supreme-court-upholds-ban-on-live-sonar-fishing-technology"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2023/swiss-federal-supreme-court-upholds-ban-on-live-sonar-fishing-technology"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2023/swiss-federal-supreme-court-upholds-ban-on-live-sonar-fishing-technology"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2022/federal-supreme-court-upholds-denial-of-residency-renewal-to-dual-citizen-after-marital-separation-and-violence-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2022/federal-supreme-court-upholds-denial-of-residency-renewal-to-dual-citizen-after-marital-separation-and-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2022/federal-supreme-court-upholds-denial-of-residency-renewal-to-dual-citizen-after-marital-separation-and-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2022/federal-supreme-court-upholds-denial-of-residency-renewal-to-dual-citizen-after-marital-separation-and-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2022/federal-supreme-court-upholds-denial-of-residency-renewal-to-dual-citizen-after-marital-separation-and-violence-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2022/federal-supreme-court-upholds-denial-of-residency-renewal-to-dual-citizen-after-marital-separation-and-violence-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2021/landowners-v-tax-authority-classification-of-proceeds-from-sale-of-agricultural-land-in-landfill-perimeter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2021/landowners-v-tax-authority-classification-of-proceeds-from-sale-of-agricultural-land-in-landfill-perimeter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2021/landowners-v-tax-authority-classification-of-proceeds-from-sale-of-agricultural-land-in-landfill-perimeter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2021/landowners-v-tax-authority-classification-of-proceeds-from-sale-of-agricultural-land-in-landfill-perimeter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2021/landowners-v-tax-authority-classification-of-proceeds-from-sale-of-agricultural-land-in-landfill-perimeter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2021/landowners-v-tax-authority-classification-of-proceeds-from-sale-of-agricultural-land-in-landfill-perimeter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2020/swiss-federal-supreme-court-on-withholding-tax-liability-for-constructive-distributions-in-international-group-sales</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2020/swiss-federal-supreme-court-on-withholding-tax-liability-for-constructive-distributions-in-international-group-sales"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2020/swiss-federal-supreme-court-on-withholding-tax-liability-for-constructive-distributions-in-international-group-sales"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2020/swiss-federal-supreme-court-on-withholding-tax-liability-for-constructive-distributions-in-international-group-sales"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2020/swiss-federal-supreme-court-on-withholding-tax-liability-for-constructive-distributions-in-international-group-sales"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2020/swiss-federal-supreme-court-on-withholding-tax-liability-for-constructive-distributions-in-international-group-sales"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2019/federal-supreme-court-jurisdiction-over-missed-deadline-restoration-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2019/federal-supreme-court-jurisdiction-over-missed-deadline-restoration-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2019/federal-supreme-court-jurisdiction-over-missed-deadline-restoration-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2019/federal-supreme-court-jurisdiction-over-missed-deadline-restoration-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2019/federal-supreme-court-jurisdiction-over-missed-deadline-restoration-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2019/federal-supreme-court-jurisdiction-over-missed-deadline-restoration-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2018/peruvian-national-v-switzerland-expulsion-upheld-despite-long-term-illegal-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2018/peruvian-national-v-switzerland-expulsion-upheld-despite-long-term-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2018/peruvian-national-v-switzerland-expulsion-upheld-despite-long-term-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2018/peruvian-national-v-switzerland-expulsion-upheld-despite-long-term-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2018/peruvian-national-v-switzerland-expulsion-upheld-despite-long-term-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2018/peruvian-national-v-switzerland-expulsion-upheld-despite-long-term-illegal-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2017/municipality-tender-exclusion-based-on-underlying-legal-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2017/municipality-tender-exclusion-based-on-underlying-legal-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2017/municipality-tender-exclusion-based-on-underlying-legal-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2017/municipality-tender-exclusion-based-on-underlying-legal-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2017/municipality-tender-exclusion-based-on-underlying-legal-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2017/municipality-tender-exclusion-based-on-underlying-legal-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2016/widow-s-appeal-of-tax-reassessment-upheld-despite-irregular-notification-allocation-issue-not-nullifying-assessments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2016/widow-s-appeal-of-tax-reassessment-upheld-despite-irregular-notification-allocation-issue-not-nullifying-assessments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2016/widow-s-appeal-of-tax-reassessment-upheld-despite-irregular-notification-allocation-issue-not-nullifying-assessments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2016/widow-s-appeal-of-tax-reassessment-upheld-despite-irregular-notification-allocation-issue-not-nullifying-assessments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2016/widow-s-appeal-of-tax-reassessment-upheld-despite-irregular-notification-allocation-issue-not-nullifying-assessments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2016/widow-s-appeal-of-tax-reassessment-upheld-despite-irregular-notification-allocation-issue-not-nullifying-assessments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2015/swiss-tribunal-upholds-revocation-of-permanent-residence-based-on-shifted-center-of-interests-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2015/swiss-tribunal-upholds-revocation-of-permanent-residence-based-on-shifted-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2015/swiss-tribunal-upholds-revocation-of-permanent-residence-based-on-shifted-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2015/swiss-tribunal-upholds-revocation-of-permanent-residence-based-on-shifted-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2015/swiss-tribunal-upholds-revocation-of-permanent-residence-based-on-shifted-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2015/swiss-tribunal-upholds-revocation-of-permanent-residence-based-on-shifted-center-of-interests-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2014/algerian-national-marriage-permit-denial-due-to-criminal-record-and-public-safety-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2014/algerian-national-marriage-permit-denial-due-to-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2014/algerian-national-marriage-permit-denial-due-to-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2014/algerian-national-marriage-permit-denial-due-to-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2014/algerian-national-marriage-permit-denial-due-to-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2014/algerian-national-marriage-permit-denial-due-to-criminal-record-and-public-safety-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2013/taxation-of-swiss-resident-professor-s-japanese-income-under-switzerland-japan-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2013/taxation-of-swiss-resident-professor-s-japanese-income-under-switzerland-japan-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2013/taxation-of-swiss-resident-professor-s-japanese-income-under-switzerland-japan-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2013/taxation-of-swiss-resident-professor-s-japanese-income-under-switzerland-japan-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2013/taxation-of-swiss-resident-professor-s-japanese-income-under-switzerland-japan-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2013/taxation-of-swiss-resident-professor-s-japanese-income-under-switzerland-japan-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2012/nigerian-national-v-refusal-of-residence-permit-extension-due-to-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2012/nigerian-national-v-refusal-of-residence-permit-extension-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2012/nigerian-national-v-refusal-of-residence-permit-extension-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2012/nigerian-national-v-refusal-of-residence-permit-extension-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2012/nigerian-national-v-refusal-of-residence-permit-extension-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2012/nigerian-national-v-refusal-of-residence-permit-extension-due-to-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2011/citizen-s-sons-residence-permit-appeal-and-provisional-measure-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2011/citizen-s-sons-residence-permit-appeal-and-provisional-measure-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2011/citizen-s-sons-residence-permit-appeal-and-provisional-measure-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2011/citizen-s-sons-residence-permit-appeal-and-provisional-measure-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2011/citizen-s-sons-residence-permit-appeal-and-provisional-measure-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2011/citizen-s-sons-residence-permit-appeal-and-provisional-measure-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2010/algerian-national-residence-permit-refusal-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2010/algerian-national-residence-permit-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2010/algerian-national-residence-permit-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2010/algerian-national-residence-permit-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2010/algerian-national-residence-permit-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2010/algerian-national-residence-permit-refusal-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2009/claimants-v-cantonal-administrative-court-tax-assessment-and-procedural-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2009/claimants-v-cantonal-administrative-court-tax-assessment-and-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2009/claimants-v-cantonal-administrative-court-tax-assessment-and-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2009/claimants-v-cantonal-administrative-court-tax-assessment-and-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2009/claimants-v-cantonal-administrative-court-tax-assessment-and-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2009/claimants-v-cantonal-administrative-court-tax-assessment-and-procedural-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2008/federal-supreme-court-upholds-detention-extension-for-non-cooperation-with-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2008/federal-supreme-court-upholds-detention-extension-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2008/federal-supreme-court-upholds-detention-extension-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2008/federal-supreme-court-upholds-detention-extension-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2008/federal-supreme-court-upholds-detention-extension-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2008/federal-supreme-court-upholds-detention-extension-for-non-cooperation-with-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_498-2007/bosnian-national-s-residence-permit-appeal-after-husband-s-foreign-incarceration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2007/bosnian-national-s-residence-permit-appeal-after-husband-s-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_498-2007/bosnian-national-s-residence-permit-appeal-after-husband-s-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_498-2007/bosnian-national-s-residence-permit-appeal-after-husband-s-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_498-2007/bosnian-national-s-residence-permit-appeal-after-husband-s-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_498-2007/bosnian-national-s-residence-permit-appeal-after-husband-s-foreign-incarceration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2024/medical-professional-s-appeal-regarding-failed-examination-and-nationality-claim-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2024/medical-professional-s-appeal-regarding-failed-examination-and-nationality-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2024/medical-professional-s-appeal-regarding-failed-examination-and-nationality-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2024/medical-professional-s-appeal-regarding-failed-examination-and-nationality-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2024/medical-professional-s-appeal-regarding-failed-examination-and-nationality-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2024/medical-professional-s-appeal-regarding-failed-examination-and-nationality-claim-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2023/italian-citizen-v-switzerland-denial-of-g-permit-for-insufficient-swiss-company-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2023/italian-citizen-v-switzerland-denial-of-g-permit-for-insufficient-swiss-company-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2023/italian-citizen-v-switzerland-denial-of-g-permit-for-insufficient-swiss-company-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2023/italian-citizen-v-switzerland-denial-of-g-permit-for-insufficient-swiss-company-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2023/italian-citizen-v-switzerland-denial-of-g-permit-for-insufficient-swiss-company-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2023/italian-citizen-v-switzerland-denial-of-g-permit-for-insufficient-swiss-company-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2022/kosovan-national-s-deportation-appeal-dismissed-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2022/kosovan-national-s-deportation-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2022/kosovan-national-s-deportation-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2022/kosovan-national-s-deportation-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2022/kosovan-national-s-deportation-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2022/kosovan-national-s-deportation-appeal-dismissed-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2021/appeal-regarding-refusal-of-residence-assignment-for-expelled-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2021/appeal-regarding-refusal-of-residence-assignment-for-expelled-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2021/appeal-regarding-refusal-of-residence-assignment-for-expelled-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2021/appeal-regarding-refusal-of-residence-assignment-for-expelled-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2021/appeal-regarding-refusal-of-residence-assignment-for-expelled-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2021/appeal-regarding-refusal-of-residence-assignment-for-expelled-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2020/withdrawal-of-residence-permit-for-lithuanian-national-due-to-loss-of-employment-status-and-insufficient-basis-for-continued-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2020/withdrawal-of-residence-permit-for-lithuanian-national-due-to-loss-of-employment-status-and-insufficient-basis-for-continued-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2020/withdrawal-of-residence-permit-for-lithuanian-national-due-to-loss-of-employment-status-and-insufficient-basis-for-continued-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2020/withdrawal-of-residence-permit-for-lithuanian-national-due-to-loss-of-employment-status-and-insufficient-basis-for-continued-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2020/withdrawal-of-residence-permit-for-lithuanian-national-due-to-loss-of-employment-status-and-insufficient-basis-for-continued-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2020/withdrawal-of-residence-permit-for-lithuanian-national-due-to-loss-of-employment-status-and-insufficient-basis-for-continued-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2019/turkish-national-s-marriage-based-residence-permit-appeal-following-criminal-conviction-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2019/turkish-national-s-marriage-based-residence-permit-appeal-following-criminal-conviction-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2019/turkish-national-s-marriage-based-residence-permit-appeal-following-criminal-conviction-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2019/turkish-national-s-marriage-based-residence-permit-appeal-following-criminal-conviction-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2019/turkish-national-s-marriage-based-residence-permit-appeal-following-criminal-conviction-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2019/turkish-national-s-marriage-based-residence-permit-appeal-following-criminal-conviction-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2018/swiss-federal-supreme-court-upholds-tax-adjustment-for-hidden-profit-distributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2018/swiss-federal-supreme-court-upholds-tax-adjustment-for-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2018/swiss-federal-supreme-court-upholds-tax-adjustment-for-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2018/swiss-federal-supreme-court-upholds-tax-adjustment-for-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2018/swiss-federal-supreme-court-upholds-tax-adjustment-for-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2018/swiss-federal-supreme-court-upholds-tax-adjustment-for-hidden-profit-distributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2017/territorial-restriction-to-enforce-departure-of-non-compliant-expatriate-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2017/territorial-restriction-to-enforce-departure-of-non-compliant-expatriate-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2017/territorial-restriction-to-enforce-departure-of-non-compliant-expatriate-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2017/territorial-restriction-to-enforce-departure-of-non-compliant-expatriate-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2017/territorial-restriction-to-enforce-departure-of-non-compliant-expatriate-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2017/territorial-restriction-to-enforce-departure-of-non-compliant-expatriate-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2016/student-exmatriculation-upheld-for-untimely-hardship-appeal-after-failing-chemistry-exam</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2016/student-exmatriculation-upheld-for-untimely-hardship-appeal-after-failing-chemistry-exam"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2016/student-exmatriculation-upheld-for-untimely-hardship-appeal-after-failing-chemistry-exam"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2016/student-exmatriculation-upheld-for-untimely-hardship-appeal-after-failing-chemistry-exam"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2016/student-exmatriculation-upheld-for-untimely-hardship-appeal-after-failing-chemistry-exam"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2016/student-exmatriculation-upheld-for-untimely-hardship-appeal-after-failing-chemistry-exam"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2015/revocation-of-permanent-residence-for-drug-offense-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2015/revocation-of-permanent-residence-for-drug-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2015/revocation-of-permanent-residence-for-drug-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2015/revocation-of-permanent-residence-for-drug-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2015/revocation-of-permanent-residence-for-drug-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2015/revocation-of-permanent-residence-for-drug-offense-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2014/mother-s-right-to-residence-based-on-child-s-best-interests-despite-failing-economic-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2014/mother-s-right-to-residence-based-on-child-s-best-interests-despite-failing-economic-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2014/mother-s-right-to-residence-based-on-child-s-best-interests-despite-failing-economic-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2014/mother-s-right-to-residence-based-on-child-s-best-interests-despite-failing-economic-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2014/mother-s-right-to-residence-based-on-child-s-best-interests-despite-failing-economic-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2014/mother-s-right-to-residence-based-on-child-s-best-interests-despite-failing-economic-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2013/property-owners-v-municipality-statute-of-limitations-for-development-charges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2013/property-owners-v-municipality-statute-of-limitations-for-development-charges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2013/property-owners-v-municipality-statute-of-limitations-for-development-charges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2013/property-owners-v-municipality-statute-of-limitations-for-development-charges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2013/property-owners-v-municipality-statute-of-limitations-for-development-charges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2013/property-owners-v-municipality-statute-of-limitations-for-development-charges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2011/taxpayer-real-estate-gain-deferral-for-former-principal-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2011/taxpayer-real-estate-gain-deferral-for-former-principal-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2011/taxpayer-real-estate-gain-deferral-for-former-principal-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2011/taxpayer-real-estate-gain-deferral-for-former-principal-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2011/taxpayer-real-estate-gain-deferral-for-former-principal-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2011/taxpayer-real-estate-gain-deferral-for-former-principal-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2009/withdrawal-of-appeal-against-interim-ruling-on-advance-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2009/withdrawal-of-appeal-against-interim-ruling-on-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2009/withdrawal-of-appeal-against-interim-ruling-on-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2009/withdrawal-of-appeal-against-interim-ruling-on-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2009/withdrawal-of-appeal-against-interim-ruling-on-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2009/withdrawal-of-appeal-against-interim-ruling-on-advance-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2008/federal-court-upholds-detention-pending-deportation-of-foreign-national-with-extensive-criminal-history-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2008/federal-court-upholds-detention-pending-deportation-of-foreign-national-with-extensive-criminal-history-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2008/federal-court-upholds-detention-pending-deportation-of-foreign-national-with-extensive-criminal-history-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2008/federal-court-upholds-detention-pending-deportation-of-foreign-national-with-extensive-criminal-history-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2008/federal-court-upholds-detention-pending-deportation-of-foreign-national-with-extensive-criminal-history-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2008/federal-court-upholds-detention-pending-deportation-of-foreign-national-with-extensive-criminal-history-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_497-2007/tunisian-national-v-residence-permit-refusal-based-on-limited-paternity-involvement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2007/tunisian-national-v-residence-permit-refusal-based-on-limited-paternity-involvement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_497-2007/tunisian-national-v-residence-permit-refusal-based-on-limited-paternity-involvement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_497-2007/tunisian-national-v-residence-permit-refusal-based-on-limited-paternity-involvement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_497-2007/tunisian-national-v-residence-permit-refusal-based-on-limited-paternity-involvement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_497-2007/tunisian-national-v-residence-permit-refusal-based-on-limited-paternity-involvement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2023/a-v-switzerland-revocation-of-frontier-worker-permit-due-to-letterbox-employer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2023/a-v-switzerland-revocation-of-frontier-worker-permit-due-to-letterbox-employer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2023/a-v-switzerland-revocation-of-frontier-worker-permit-due-to-letterbox-employer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2023/a-v-switzerland-revocation-of-frontier-worker-permit-due-to-letterbox-employer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2023/a-v-switzerland-revocation-of-frontier-worker-permit-due-to-letterbox-employer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2023/a-v-switzerland-revocation-of-frontier-worker-permit-due-to-letterbox-employer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2022/egyptian-national-v-residence-permit-revocation-adult-children-social-welfare</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2022/egyptian-national-v-residence-permit-revocation-adult-children-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2022/egyptian-national-v-residence-permit-revocation-adult-children-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2022/egyptian-national-v-residence-permit-revocation-adult-children-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2022/egyptian-national-v-residence-permit-revocation-adult-children-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2022/egyptian-national-v-residence-permit-revocation-adult-children-social-welfare"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2021/federal-supreme-court-overturns-admission-decision-due-to-insufficient-time-to-amend-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2021/federal-supreme-court-overturns-admission-decision-due-to-insufficient-time-to-amend-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2021/federal-supreme-court-overturns-admission-decision-due-to-insufficient-time-to-amend-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2021/federal-supreme-court-overturns-admission-decision-due-to-insufficient-time-to-amend-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2021/federal-supreme-court-overturns-admission-decision-due-to-insufficient-time-to-amend-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2021/federal-supreme-court-overturns-admission-decision-due-to-insufficient-time-to-amend-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2020/wife-s-appeal-for-residence-permit-based-on-husband-s-deteriorating-health-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2020/wife-s-appeal-for-residence-permit-based-on-husband-s-deteriorating-health-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2020/wife-s-appeal-for-residence-permit-based-on-husband-s-deteriorating-health-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2020/wife-s-appeal-for-residence-permit-based-on-husband-s-deteriorating-health-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2020/wife-s-appeal-for-residence-permit-based-on-husband-s-deteriorating-health-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2020/wife-s-appeal-for-residence-permit-based-on-husband-s-deteriorating-health-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2019/residence-permit-denial-based-on-debt-and-criminal-record-reversed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2019/residence-permit-denial-based-on-debt-and-criminal-record-reversed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2019/residence-permit-denial-based-on-debt-and-criminal-record-reversed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2019/residence-permit-denial-based-on-debt-and-criminal-record-reversed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2019/residence-permit-denial-based-on-debt-and-criminal-record-reversed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2019/residence-permit-denial-based-on-debt-and-criminal-record-reversed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2018/foreign-national-s-residence-permit-refusal-over-criminal-record-remanded-for-proportionality-review-of-family-impact</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2018/foreign-national-s-residence-permit-refusal-over-criminal-record-remanded-for-proportionality-review-of-family-impact"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2018/foreign-national-s-residence-permit-refusal-over-criminal-record-remanded-for-proportionality-review-of-family-impact"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2018/foreign-national-s-residence-permit-refusal-over-criminal-record-remanded-for-proportionality-review-of-family-impact"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2018/foreign-national-s-residence-permit-refusal-over-criminal-record-remanded-for-proportionality-review-of-family-impact"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2018/foreign-national-s-residence-permit-refusal-over-criminal-record-remanded-for-proportionality-review-of-family-impact"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2017/public-procurement-appeal-dismissed-for-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2017/public-procurement-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2017/public-procurement-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2017/public-procurement-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2017/public-procurement-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2017/public-procurement-appeal-dismissed-for-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2016/deportation-of-iraqi-national-convicted-of-attempted-homicide-upheld-despite-security-concerns-in-iraq</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2016/deportation-of-iraqi-national-convicted-of-attempted-homicide-upheld-despite-security-concerns-in-iraq"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2016/deportation-of-iraqi-national-convicted-of-attempted-homicide-upheld-despite-security-concerns-in-iraq"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2016/deportation-of-iraqi-national-convicted-of-attempted-homicide-upheld-despite-security-concerns-in-iraq"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2016/deportation-of-iraqi-national-convicted-of-attempted-homicide-upheld-despite-security-concerns-in-iraq"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2016/deportation-of-iraqi-national-convicted-of-attempted-homicide-upheld-despite-security-concerns-in-iraq"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2015/plaintiff-s-state-liability-claim-following-fraud-conviction-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2015/plaintiff-s-state-liability-claim-following-fraud-conviction-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2015/plaintiff-s-state-liability-claim-following-fraud-conviction-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2015/plaintiff-s-state-liability-claim-following-fraud-conviction-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2015/plaintiff-s-state-liability-claim-following-fraud-conviction-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2015/plaintiff-s-state-liability-claim-following-fraud-conviction-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2014/tax-assessment-notification-and-objection-period-restoration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2014/tax-assessment-notification-and-objection-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2014/tax-assessment-notification-and-objection-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2014/tax-assessment-notification-and-objection-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2014/tax-assessment-notification-and-objection-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2014/tax-assessment-notification-and-objection-period-restoration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2013/settlement-permit-revocation-based-on-attempted-homicide-trumps-long-term-residence-and-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2013/settlement-permit-revocation-based-on-attempted-homicide-trumps-long-term-residence-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2013/settlement-permit-revocation-based-on-attempted-homicide-trumps-long-term-residence-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2013/settlement-permit-revocation-based-on-attempted-homicide-trumps-long-term-residence-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2013/settlement-permit-revocation-based-on-attempted-homicide-trumps-long-term-residence-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2013/settlement-permit-revocation-based-on-attempted-homicide-trumps-long-term-residence-and-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2012/taxpayer-appeal-rejected-for-untimely-filing-and-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2012/taxpayer-appeal-rejected-for-untimely-filing-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2012/taxpayer-appeal-rejected-for-untimely-filing-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2012/taxpayer-appeal-rejected-for-untimely-filing-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2012/taxpayer-appeal-rejected-for-untimely-filing-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2012/taxpayer-appeal-rejected-for-untimely-filing-and-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2011/municipality-school-cost-recovery-versus-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2011/municipality-school-cost-recovery-versus-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2011/municipality-school-cost-recovery-versus-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2011/municipality-school-cost-recovery-versus-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2011/municipality-school-cost-recovery-versus-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2011/municipality-school-cost-recovery-versus-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2010/taxpayer-fails-to-substantiate-objection-to-discretionary-tax-assessment-via-inadequate-formal-response</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2010/taxpayer-fails-to-substantiate-objection-to-discretionary-tax-assessment-via-inadequate-formal-response"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2010/taxpayer-fails-to-substantiate-objection-to-discretionary-tax-assessment-via-inadequate-formal-response"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2010/taxpayer-fails-to-substantiate-objection-to-discretionary-tax-assessment-via-inadequate-formal-response"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2010/taxpayer-fails-to-substantiate-objection-to-discretionary-tax-assessment-via-inadequate-formal-response"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2010/taxpayer-fails-to-substantiate-objection-to-discretionary-tax-assessment-via-inadequate-formal-response"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2009/taxpayers-appeal-on-2004-tax-assessments-and-book-value-correction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2009/taxpayers-appeal-on-2004-tax-assessments-and-book-value-correction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2009/taxpayers-appeal-on-2004-tax-assessments-and-book-value-correction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2009/taxpayers-appeal-on-2004-tax-assessments-and-book-value-correction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2009/taxpayers-appeal-on-2004-tax-assessments-and-book-value-correction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2009/taxpayers-appeal-on-2004-tax-assessments-and-book-value-correction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2008/taxpayer-s-capacity-to-act-due-to-bipolar-psychosis-and-tax-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2008/taxpayer-s-capacity-to-act-due-to-bipolar-psychosis-and-tax-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2008/taxpayer-s-capacity-to-act-due-to-bipolar-psychosis-and-tax-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2008/taxpayer-s-capacity-to-act-due-to-bipolar-psychosis-and-tax-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2008/taxpayer-s-capacity-to-act-due-to-bipolar-psychosis-and-tax-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2008/taxpayer-s-capacity-to-act-due-to-bipolar-psychosis-and-tax-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_496-2007/foreign-spouse-s-residence-permit-non-renewal-following-substantive-marriage-collapse-and-abuse-of-rights-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2007/foreign-spouse-s-residence-permit-non-renewal-following-substantive-marriage-collapse-and-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_496-2007/foreign-spouse-s-residence-permit-non-renewal-following-substantive-marriage-collapse-and-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_496-2007/foreign-spouse-s-residence-permit-non-renewal-following-substantive-marriage-collapse-and-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_496-2007/foreign-spouse-s-residence-permit-non-renewal-following-substantive-marriage-collapse-and-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_496-2007/foreign-spouse-s-residence-permit-non-renewal-following-substantive-marriage-collapse-and-abuse-of-rights-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2024/russian-national-s-dementia-and-residence-permit-appeal-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2024/russian-national-s-dementia-and-residence-permit-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2024/russian-national-s-dementia-and-residence-permit-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2024/russian-national-s-dementia-and-residence-permit-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2024/russian-national-s-dementia-and-residence-permit-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2024/russian-national-s-dementia-and-residence-permit-appeal-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2023/father-denied-standing-to-appeal-covid-19-vaccine-authorization-extension-revocation-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2023/father-denied-standing-to-appeal-covid-19-vaccine-authorization-extension-revocation-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2023/father-denied-standing-to-appeal-covid-19-vaccine-authorization-extension-revocation-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2023/father-denied-standing-to-appeal-covid-19-vaccine-authorization-extension-revocation-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2023/father-denied-standing-to-appeal-covid-19-vaccine-authorization-extension-revocation-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2023/father-denied-standing-to-appeal-covid-19-vaccine-authorization-extension-revocation-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2022/taxpayer-recusal-challenge-premature-in-wealth-tax-valuation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2022/taxpayer-recusal-challenge-premature-in-wealth-tax-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2022/taxpayer-recusal-challenge-premature-in-wealth-tax-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2022/taxpayer-recusal-challenge-premature-in-wealth-tax-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2022/taxpayer-recusal-challenge-premature-in-wealth-tax-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2022/taxpayer-recusal-challenge-premature-in-wealth-tax-valuation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2021/psychiatric-patient-s-request-for-vegan-diet-and-appealability-of-informative-hospital-letter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2021/psychiatric-patient-s-request-for-vegan-diet-and-appealability-of-informative-hospital-letter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2021/psychiatric-patient-s-request-for-vegan-diet-and-appealability-of-informative-hospital-letter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2021/psychiatric-patient-s-request-for-vegan-diet-and-appealability-of-informative-hospital-letter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2021/psychiatric-patient-s-request-for-vegan-diet-and-appealability-of-informative-hospital-letter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2021/psychiatric-patient-s-request-for-vegan-diet-and-appealability-of-informative-hospital-letter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2020/third-country-national-residence-permit-refusal-upheld-after-marital-breakdown-and-abuse-of-rights-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2020/third-country-national-residence-permit-refusal-upheld-after-marital-breakdown-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2020/third-country-national-residence-permit-refusal-upheld-after-marital-breakdown-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2020/third-country-national-residence-permit-refusal-upheld-after-marital-breakdown-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2020/third-country-national-residence-permit-refusal-upheld-after-marital-breakdown-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2020/third-country-national-residence-permit-refusal-upheld-after-marital-breakdown-and-abuse-of-rights-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2019/tax-deductibility-of-hotel-losses-and-profit-motive-in-self-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2019/tax-deductibility-of-hotel-losses-and-profit-motive-in-self-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2019/tax-deductibility-of-hotel-losses-and-profit-motive-in-self-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2019/tax-deductibility-of-hotel-losses-and-profit-motive-in-self-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2019/tax-deductibility-of-hotel-losses-and-profit-motive-in-self-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2019/tax-deductibility-of-hotel-losses-and-profit-motive-in-self-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2018/taxpayer-s-attempted-revision-based-on-subsequent-cantonal-ruling-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2018/taxpayer-s-attempted-revision-based-on-subsequent-cantonal-ruling-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2018/taxpayer-s-attempted-revision-based-on-subsequent-cantonal-ruling-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2018/taxpayer-s-attempted-revision-based-on-subsequent-cantonal-ruling-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2018/taxpayer-s-attempted-revision-based-on-subsequent-cantonal-ruling-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2018/taxpayer-s-attempted-revision-based-on-subsequent-cantonal-ruling-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2017/hydroelectric-company-hidden-profit-distribution-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2017/hydroelectric-company-hidden-profit-distribution-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2017/hydroelectric-company-hidden-profit-distribution-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2017/hydroelectric-company-hidden-profit-distribution-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2017/hydroelectric-company-hidden-profit-distribution-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2017/hydroelectric-company-hidden-profit-distribution-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2016/shareholder-v-cantonal-court-legal-aid-denial-for-time-barred-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2016/shareholder-v-cantonal-court-legal-aid-denial-for-time-barred-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2016/shareholder-v-cantonal-court-legal-aid-denial-for-time-barred-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2016/shareholder-v-cantonal-court-legal-aid-denial-for-time-barred-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2016/shareholder-v-cantonal-court-legal-aid-denial-for-time-barred-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2016/shareholder-v-cantonal-court-legal-aid-denial-for-time-barred-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2015/tax-authority-v-taxpayer-property-valuation-adjustment-for-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2015/tax-authority-v-taxpayer-property-valuation-adjustment-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2015/tax-authority-v-taxpayer-property-valuation-adjustment-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2015/tax-authority-v-taxpayer-property-valuation-adjustment-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2015/tax-authority-v-taxpayer-property-valuation-adjustment-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2015/tax-authority-v-taxpayer-property-valuation-adjustment-for-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2014/italian-citizen-s-residence-permit-revocation-upheld-for-lacking-worker-status-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2014/italian-citizen-s-residence-permit-revocation-upheld-for-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2014/italian-citizen-s-residence-permit-revocation-upheld-for-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2014/italian-citizen-s-residence-permit-revocation-upheld-for-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2014/italian-citizen-s-residence-permit-revocation-upheld-for-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2014/italian-citizen-s-residence-permit-revocation-upheld-for-lacking-worker-status-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2013/nigerian-national-expulsion-upheld-despite-children-s-residence-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2013/nigerian-national-expulsion-upheld-despite-children-s-residence-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2013/nigerian-national-expulsion-upheld-despite-children-s-residence-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2013/nigerian-national-expulsion-upheld-despite-children-s-residence-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2013/nigerian-national-expulsion-upheld-despite-children-s-residence-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2013/nigerian-national-expulsion-upheld-despite-children-s-residence-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2012/petitioner-v-cantonal-tribunal-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2012/petitioner-v-cantonal-tribunal-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2012/petitioner-v-cantonal-tribunal-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2012/petitioner-v-cantonal-tribunal-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2012/petitioner-v-cantonal-tribunal-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2012/petitioner-v-cantonal-tribunal-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2009/viewers-association-v-television-broadcaster-standing-to-appeal-ubi-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2009/viewers-association-v-television-broadcaster-standing-to-appeal-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2009/viewers-association-v-television-broadcaster-standing-to-appeal-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2009/viewers-association-v-television-broadcaster-standing-to-appeal-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2009/viewers-association-v-television-broadcaster-standing-to-appeal-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2009/viewers-association-v-television-broadcaster-standing-to-appeal-ubi-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2008/cantonal-parliamentarian-vs-legislative-decree-on-rural-building-subsidies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2008/cantonal-parliamentarian-vs-legislative-decree-on-rural-building-subsidies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2008/cantonal-parliamentarian-vs-legislative-decree-on-rural-building-subsidies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2008/cantonal-parliamentarian-vs-legislative-decree-on-rural-building-subsidies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2008/cantonal-parliamentarian-vs-legislative-decree-on-rural-building-subsidies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2008/cantonal-parliamentarian-vs-legislative-decree-on-rural-building-subsidies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_495-2007/parents-v-school-board-on-student-transportation-and-school-assignment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2007/parents-v-school-board-on-student-transportation-and-school-assignment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_495-2007/parents-v-school-board-on-student-transportation-and-school-assignment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_495-2007/parents-v-school-board-on-student-transportation-and-school-assignment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_495-2007/parents-v-school-board-on-student-transportation-and-school-assignment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_495-2007/parents-v-school-board-on-student-transportation-and-school-assignment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2025/parents-appeal-against-school-leave-refusal-for-family-trip-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2025/parents-appeal-against-school-leave-refusal-for-family-trip-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2025/parents-appeal-against-school-leave-refusal-for-family-trip-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2025/parents-appeal-against-school-leave-refusal-for-family-trip-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2025/parents-appeal-against-school-leave-refusal-for-family-trip-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2025/parents-appeal-against-school-leave-refusal-for-family-trip-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2024/revocation-of-settlement-permit-for-deception-in-marriage-based-residence-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2024/revocation-of-settlement-permit-for-deception-in-marriage-based-residence-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2024/revocation-of-settlement-permit-for-deception-in-marriage-based-residence-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2024/revocation-of-settlement-permit-for-deception-in-marriage-based-residence-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2024/revocation-of-settlement-permit-for-deception-in-marriage-based-residence-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2024/revocation-of-settlement-permit-for-deception-in-marriage-based-residence-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2023/federal-court-upholds-deportation-of-long-term-resident-for-social-assistance-reliance-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2023/federal-court-upholds-deportation-of-long-term-resident-for-social-assistance-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2023/federal-court-upholds-deportation-of-long-term-resident-for-social-assistance-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2023/federal-court-upholds-deportation-of-long-term-resident-for-social-assistance-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2023/federal-court-upholds-deportation-of-long-term-resident-for-social-assistance-reliance-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2023/federal-court-upholds-deportation-of-long-term-resident-for-social-assistance-reliance-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2022/property-owner-v-agricultural-law-qualification-sak-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2022/property-owner-v-agricultural-law-qualification-sak-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2022/property-owner-v-agricultural-law-qualification-sak-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2022/property-owner-v-agricultural-law-qualification-sak-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2022/property-owner-v-agricultural-law-qualification-sak-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2022/property-owner-v-agricultural-law-qualification-sak-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2021/withdrawal-of-appeal-in-inheritance-tax-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2021/withdrawal-of-appeal-in-inheritance-tax-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2021/withdrawal-of-appeal-in-inheritance-tax-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2021/withdrawal-of-appeal-in-inheritance-tax-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2021/withdrawal-of-appeal-in-inheritance-tax-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2021/withdrawal-of-appeal-in-inheritance-tax-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2020/foreign-national-deportation-after-failed-marriage-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2020/foreign-national-deportation-after-failed-marriage-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2020/foreign-national-deportation-after-failed-marriage-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2020/foreign-national-deportation-after-failed-marriage-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2020/foreign-national-deportation-after-failed-marriage-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2020/foreign-national-deportation-after-failed-marriage-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2019/intervener-appeal-against-interlocutory-ruling-on-import-duties-and-vat-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2019/intervener-appeal-against-interlocutory-ruling-on-import-duties-and-vat-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2019/intervener-appeal-against-interlocutory-ruling-on-import-duties-and-vat-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2019/intervener-appeal-against-interlocutory-ruling-on-import-duties-and-vat-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2019/intervener-appeal-against-interlocutory-ruling-on-import-duties-and-vat-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2019/intervener-appeal-against-interlocutory-ruling-on-import-duties-and-vat-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2018/access-ban-for-minor-drug-trafficker-limited-to-offense-zone</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2018/access-ban-for-minor-drug-trafficker-limited-to-offense-zone"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2018/access-ban-for-minor-drug-trafficker-limited-to-offense-zone"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2018/access-ban-for-minor-drug-trafficker-limited-to-offense-zone"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2018/access-ban-for-minor-drug-trafficker-limited-to-offense-zone"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2018/access-ban-for-minor-drug-trafficker-limited-to-offense-zone"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2017/pakistani-citizen-denied-residence-renewal-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2017/pakistani-citizen-denied-residence-renewal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2017/pakistani-citizen-denied-residence-renewal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2017/pakistani-citizen-denied-residence-renewal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2017/pakistani-citizen-denied-residence-renewal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2017/pakistani-citizen-denied-residence-renewal-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2016/tax-assessment-confirmation-based-on-valuation-methods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2016/tax-assessment-confirmation-based-on-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2016/tax-assessment-confirmation-based-on-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2016/tax-assessment-confirmation-based-on-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2016/tax-assessment-confirmation-based-on-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2016/tax-assessment-confirmation-based-on-valuation-methods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2015/federal-supreme-court-upholds-finding-of-factual-inaccuracy-in-dental-malpractice-tv-segment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2015/federal-supreme-court-upholds-finding-of-factual-inaccuracy-in-dental-malpractice-tv-segment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2015/federal-supreme-court-upholds-finding-of-factual-inaccuracy-in-dental-malpractice-tv-segment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2015/federal-supreme-court-upholds-finding-of-factual-inaccuracy-in-dental-malpractice-tv-segment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2015/federal-supreme-court-upholds-finding-of-factual-inaccuracy-in-dental-malpractice-tv-segment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2015/federal-supreme-court-upholds-finding-of-factual-inaccuracy-in-dental-malpractice-tv-segment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2013/foreigner-s-residence-permit-denial-upheld-post-separation-due-to-abuse-of-rights-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2013/foreigner-s-residence-permit-denial-upheld-post-separation-due-to-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2013/foreigner-s-residence-permit-denial-upheld-post-separation-due-to-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2013/foreigner-s-residence-permit-denial-upheld-post-separation-due-to-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2013/foreigner-s-residence-permit-denial-upheld-post-separation-due-to-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2013/foreigner-s-residence-permit-denial-upheld-post-separation-due-to-abuse-of-rights-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2011/non-profit-association-tax-reassessment-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2011/non-profit-association-tax-reassessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2011/non-profit-association-tax-reassessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2011/non-profit-association-tax-reassessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2011/non-profit-association-tax-reassessment-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2011/non-profit-association-tax-reassessment-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2010/taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2010/taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2010/taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2010/taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2010/taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2010/taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2009/federal-court-strikes-deportation-detention-appeal-as-moot-grants-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2009/federal-court-strikes-deportation-detention-appeal-as-moot-grants-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2009/federal-court-strikes-deportation-detention-appeal-as-moot-grants-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2009/federal-court-strikes-deportation-detention-appeal-as-moot-grants-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2009/federal-court-strikes-deportation-detention-appeal-as-moot-grants-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2009/federal-court-strikes-deportation-detention-appeal-as-moot-grants-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2008/federal-supreme-court-upholds-expulsion-of-convicted-bosnian-resident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2008/federal-supreme-court-upholds-expulsion-of-convicted-bosnian-resident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2008/federal-supreme-court-upholds-expulsion-of-convicted-bosnian-resident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2008/federal-supreme-court-upholds-expulsion-of-convicted-bosnian-resident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2008/federal-supreme-court-upholds-expulsion-of-convicted-bosnian-resident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2008/federal-supreme-court-upholds-expulsion-of-convicted-bosnian-resident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_494-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-criminal-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_494-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_494-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_494-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-criminal-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_494-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-criminal-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2024/company-v-canton-of-aargau-covid-19-hardship-funds-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2024/company-v-canton-of-aargau-covid-19-hardship-funds-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2024/company-v-canton-of-aargau-covid-19-hardship-funds-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2024/company-v-canton-of-aargau-covid-19-hardship-funds-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2024/company-v-canton-of-aargau-covid-19-hardship-funds-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2024/company-v-canton-of-aargau-covid-19-hardship-funds-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2023/pharmacist-provisional-practice-ban-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2023/pharmacist-provisional-practice-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2023/pharmacist-provisional-practice-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2023/pharmacist-provisional-practice-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2023/pharmacist-provisional-practice-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2023/pharmacist-provisional-practice-ban-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2021/cantonal-liability-for-guardianship-acts-and-admissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2021/cantonal-liability-for-guardianship-acts-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2021/cantonal-liability-for-guardianship-acts-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2021/cantonal-liability-for-guardianship-acts-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2021/cantonal-liability-for-guardianship-acts-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2021/cantonal-liability-for-guardianship-acts-and-admissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2020/family-reunification-late-application-and-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2020/family-reunification-late-application-and-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2020/family-reunification-late-application-and-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2020/family-reunification-late-application-and-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2020/family-reunification-late-application-and-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2020/family-reunification-late-application-and-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2019/federal-supreme-court-upholds-administrative-assistance-in-dutch-tax-case-despite-subsidiarity-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2019/federal-supreme-court-upholds-administrative-assistance-in-dutch-tax-case-despite-subsidiarity-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2019/federal-supreme-court-upholds-administrative-assistance-in-dutch-tax-case-despite-subsidiarity-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2019/federal-supreme-court-upholds-administrative-assistance-in-dutch-tax-case-despite-subsidiarity-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2019/federal-supreme-court-upholds-administrative-assistance-in-dutch-tax-case-despite-subsidiarity-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2019/federal-supreme-court-upholds-administrative-assistance-in-dutch-tax-case-despite-subsidiarity-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2018/residence-permit-non-renewal-overturned-due-to-child-welfare-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2018/residence-permit-non-renewal-overturned-due-to-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2018/residence-permit-non-renewal-overturned-due-to-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2018/residence-permit-non-renewal-overturned-due-to-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2018/residence-permit-non-renewal-overturned-due-to-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2018/residence-permit-non-renewal-overturned-due-to-child-welfare-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2017/sefri-v-claimant-re-academic-recognition-of-austrian-diploma-under-lisbon-convention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2017/sefri-v-claimant-re-academic-recognition-of-austrian-diploma-under-lisbon-convention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2017/sefri-v-claimant-re-academic-recognition-of-austrian-diploma-under-lisbon-convention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2017/sefri-v-claimant-re-academic-recognition-of-austrian-diploma-under-lisbon-convention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2017/sefri-v-claimant-re-academic-recognition-of-austrian-diploma-under-lisbon-convention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2017/sefri-v-claimant-re-academic-recognition-of-austrian-diploma-under-lisbon-convention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2015/kosovan-national-s-appeal-against-residence-permit-denial-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2015/kosovan-national-s-appeal-against-residence-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2015/kosovan-national-s-appeal-against-residence-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2015/kosovan-national-s-appeal-against-residence-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2015/kosovan-national-s-appeal-against-residence-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2015/kosovan-national-s-appeal-against-residence-permit-denial-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2014/federal-supreme-court-dismisses-tax-appeal-on-employment-income-from-share-sale-due-to-non-final-lower-court-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2014/federal-supreme-court-dismisses-tax-appeal-on-employment-income-from-share-sale-due-to-non-final-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2014/federal-supreme-court-dismisses-tax-appeal-on-employment-income-from-share-sale-due-to-non-final-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2014/federal-supreme-court-dismisses-tax-appeal-on-employment-income-from-share-sale-due-to-non-final-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2014/federal-supreme-court-dismisses-tax-appeal-on-employment-income-from-share-sale-due-to-non-final-lower-court-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2014/federal-supreme-court-dismisses-tax-appeal-on-employment-income-from-share-sale-due-to-non-final-lower-court-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2013/tax-appeal-dismissed-for-untimely-filing-and-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2013/tax-appeal-dismissed-for-untimely-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2013/tax-appeal-dismissed-for-untimely-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2013/tax-appeal-dismissed-for-untimely-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2013/tax-appeal-dismissed-for-untimely-filing-and-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2013/tax-appeal-dismissed-for-untimely-filing-and-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2012/appeal-on-inadmissibility-due-to-unpaid-cost-advance-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2012/appeal-on-inadmissibility-due-to-unpaid-cost-advance-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2012/appeal-on-inadmissibility-due-to-unpaid-cost-advance-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2012/appeal-on-inadmissibility-due-to-unpaid-cost-advance-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2012/appeal-on-inadmissibility-due-to-unpaid-cost-advance-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2012/appeal-on-inadmissibility-due-to-unpaid-cost-advance-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2011/public-law-appeal-against-cantonal-bar-commission-decision-concerning-professional-secrecy-adjourned-pending-cantonal-court-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2011/public-law-appeal-against-cantonal-bar-commission-decision-concerning-professional-secrecy-adjourned-pending-cantonal-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2011/public-law-appeal-against-cantonal-bar-commission-decision-concerning-professional-secrecy-adjourned-pending-cantonal-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2011/public-law-appeal-against-cantonal-bar-commission-decision-concerning-professional-secrecy-adjourned-pending-cantonal-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2011/public-law-appeal-against-cantonal-bar-commission-decision-concerning-professional-secrecy-adjourned-pending-cantonal-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2011/public-law-appeal-against-cantonal-bar-commission-decision-concerning-professional-secrecy-adjourned-pending-cantonal-court-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2010/asylum-seekers-abuse-of-procedure-bars-subsequent-residency-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2010/asylum-seekers-abuse-of-procedure-bars-subsequent-residency-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2010/asylum-seekers-abuse-of-procedure-bars-subsequent-residency-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2010/asylum-seekers-abuse-of-procedure-bars-subsequent-residency-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2010/asylum-seekers-abuse-of-procedure-bars-subsequent-residency-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2010/asylum-seekers-abuse-of-procedure-bars-subsequent-residency-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2009/petitioner-v-municipality-foreigner-s-permit-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2009/petitioner-v-municipality-foreigner-s-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2009/petitioner-v-municipality-foreigner-s-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2009/petitioner-v-municipality-foreigner-s-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2009/petitioner-v-municipality-foreigner-s-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2009/petitioner-v-municipality-foreigner-s-permit-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2008/revocation-of-settlement-permit-for-concealment-of-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2008/revocation-of-settlement-permit-for-concealment-of-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2008/revocation-of-settlement-permit-for-concealment-of-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2008/revocation-of-settlement-permit-for-concealment-of-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2008/revocation-of-settlement-permit-for-concealment-of-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2008/revocation-of-settlement-permit-for-concealment-of-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_493-2007/kosovo-national-expulsion-and-residence-permit-non-renewal-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2007/kosovo-national-expulsion-and-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_493-2007/kosovo-national-expulsion-and-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_493-2007/kosovo-national-expulsion-and-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_493-2007/kosovo-national-expulsion-and-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_493-2007/kosovo-national-expulsion-and-residence-permit-non-renewal-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2024/federal-supreme-court-dismisses-residence-permit-appeal-due-to-incomplete-and-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2024/federal-supreme-court-dismisses-residence-permit-appeal-due-to-incomplete-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2024/federal-supreme-court-dismisses-residence-permit-appeal-due-to-incomplete-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2024/federal-supreme-court-dismisses-residence-permit-appeal-due-to-incomplete-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2024/federal-supreme-court-dismisses-residence-permit-appeal-due-to-incomplete-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2024/federal-supreme-court-dismisses-residence-permit-appeal-due-to-incomplete-and-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2023/tunisian-national-s-appeal-on-residence-permit-dismissed-for-lack-of-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2023/tunisian-national-s-appeal-on-residence-permit-dismissed-for-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2023/tunisian-national-s-appeal-on-residence-permit-dismissed-for-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2023/tunisian-national-s-appeal-on-residence-permit-dismissed-for-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2023/tunisian-national-s-appeal-on-residence-permit-dismissed-for-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2023/tunisian-national-s-appeal-on-residence-permit-dismissed-for-lack-of-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2022/municipality-owned-company-electricity-refund-dispute-under-new-energy-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2022/municipality-owned-company-electricity-refund-dispute-under-new-energy-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2022/municipality-owned-company-electricity-refund-dispute-under-new-energy-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2022/municipality-owned-company-electricity-refund-dispute-under-new-energy-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2022/municipality-owned-company-electricity-refund-dispute-under-new-energy-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2022/municipality-owned-company-electricity-refund-dispute-under-new-energy-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2021/italian-national-v-switzerland-entry-ban-for-organized-crime-member</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2021/italian-national-v-switzerland-entry-ban-for-organized-crime-member"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2021/italian-national-v-switzerland-entry-ban-for-organized-crime-member"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2021/italian-national-v-switzerland-entry-ban-for-organized-crime-member"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2021/italian-national-v-switzerland-entry-ban-for-organized-crime-member"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2021/italian-national-v-switzerland-entry-ban-for-organized-crime-member"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2020/precious-metal-refining-supply-of-goods-vs-supply-of-services-for-vat-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2020/precious-metal-refining-supply-of-goods-vs-supply-of-services-for-vat-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2020/precious-metal-refining-supply-of-goods-vs-supply-of-services-for-vat-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2020/precious-metal-refining-supply-of-goods-vs-supply-of-services-for-vat-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2020/precious-metal-refining-supply-of-goods-vs-supply-of-services-for-vat-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2020/precious-metal-refining-supply-of-goods-vs-supply-of-services-for-vat-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2019/agricultural-company-v-federal-administrative-court-pesticide-approvals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2019/agricultural-company-v-federal-administrative-court-pesticide-approvals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2019/agricultural-company-v-federal-administrative-court-pesticide-approvals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2019/agricultural-company-v-federal-administrative-court-pesticide-approvals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2019/agricultural-company-v-federal-administrative-court-pesticide-approvals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2019/agricultural-company-v-federal-administrative-court-pesticide-approvals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2018/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses-despite-new-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2018/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses-despite-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2018/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses-despite-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2018/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses-despite-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2018/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses-despite-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2018/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses-despite-new-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2017/recovery-of-undue-heavy-vehicle-tax-reimbursements-for-non-compliant-uct-loading-units</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2017/recovery-of-undue-heavy-vehicle-tax-reimbursements-for-non-compliant-uct-loading-units"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2017/recovery-of-undue-heavy-vehicle-tax-reimbursements-for-non-compliant-uct-loading-units"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2017/recovery-of-undue-heavy-vehicle-tax-reimbursements-for-non-compliant-uct-loading-units"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2017/recovery-of-undue-heavy-vehicle-tax-reimbursements-for-non-compliant-uct-loading-units"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2017/recovery-of-undue-heavy-vehicle-tax-reimbursements-for-non-compliant-uct-loading-units"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2016/federal-supreme-court-denies-legal-aid-for-tax-appeal-deeming-claims-unsubstantiated</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2016/federal-supreme-court-denies-legal-aid-for-tax-appeal-deeming-claims-unsubstantiated"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2016/federal-supreme-court-denies-legal-aid-for-tax-appeal-deeming-claims-unsubstantiated"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2016/federal-supreme-court-denies-legal-aid-for-tax-appeal-deeming-claims-unsubstantiated"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2016/federal-supreme-court-denies-legal-aid-for-tax-appeal-deeming-claims-unsubstantiated"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2016/federal-supreme-court-denies-legal-aid-for-tax-appeal-deeming-claims-unsubstantiated"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2015/tax-authority-v-parents-child-deduction-eligibility-despite-adult-child-s-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2015/tax-authority-v-parents-child-deduction-eligibility-despite-adult-child-s-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2015/tax-authority-v-parents-child-deduction-eligibility-despite-adult-child-s-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2015/tax-authority-v-parents-child-deduction-eligibility-despite-adult-child-s-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2015/tax-authority-v-parents-child-deduction-eligibility-despite-adult-child-s-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2015/tax-authority-v-parents-child-deduction-eligibility-despite-adult-child-s-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2013/taxi-operator-authorization-revocation-and-subsequent-de-facto-maintenance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2013/taxi-operator-authorization-revocation-and-subsequent-de-facto-maintenance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2013/taxi-operator-authorization-revocation-and-subsequent-de-facto-maintenance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2013/taxi-operator-authorization-revocation-and-subsequent-de-facto-maintenance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2013/taxi-operator-authorization-revocation-and-subsequent-de-facto-maintenance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2013/taxi-operator-authorization-revocation-and-subsequent-de-facto-maintenance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2012/shoemaker-v-army-logistics-base-appeal-of-interlocutory-remand-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2012/shoemaker-v-army-logistics-base-appeal-of-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2012/shoemaker-v-army-logistics-base-appeal-of-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2012/shoemaker-v-army-logistics-base-appeal-of-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2012/shoemaker-v-army-logistics-base-appeal-of-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2012/shoemaker-v-army-logistics-base-appeal-of-interlocutory-remand-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2011/revocation-of-residency-permit-for-severe-sexual-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2011/revocation-of-residency-permit-for-severe-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2011/revocation-of-residency-permit-for-severe-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2011/revocation-of-residency-permit-for-severe-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2011/revocation-of-residency-permit-for-severe-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2011/revocation-of-residency-permit-for-severe-sexual-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2010/kosovan-nationals-appeal-for-swiss-residence-permit-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2010/kosovan-nationals-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2010/kosovan-nationals-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2010/kosovan-nationals-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2010/kosovan-nationals-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2010/kosovan-nationals-appeal-for-swiss-residence-permit-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2009/municipality-pension-obligation-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2009/municipality-pension-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2009/municipality-pension-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2009/municipality-pension-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2009/municipality-pension-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2009/municipality-pension-obligation-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2008/russian-citizen-v-switzerland-application-of-new-foreign-nationals-act-to-prior-revocation-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2008/russian-citizen-v-switzerland-application-of-new-foreign-nationals-act-to-prior-revocation-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2008/russian-citizen-v-switzerland-application-of-new-foreign-nationals-act-to-prior-revocation-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2008/russian-citizen-v-switzerland-application-of-new-foreign-nationals-act-to-prior-revocation-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2008/russian-citizen-v-switzerland-application-of-new-foreign-nationals-act-to-prior-revocation-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2008/russian-citizen-v-switzerland-application-of-new-foreign-nationals-act-to-prior-revocation-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_492-2007/revocation-of-settlement-permit-for-fraudulent-marital-status-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2007/revocation-of-settlement-permit-for-fraudulent-marital-status-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_492-2007/revocation-of-settlement-permit-for-fraudulent-marital-status-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_492-2007/revocation-of-settlement-permit-for-fraudulent-marital-status-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_492-2007/revocation-of-settlement-permit-for-fraudulent-marital-status-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_492-2007/revocation-of-settlement-permit-for-fraudulent-marital-status-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2024/cuban-spouse-loses-residence-permit-after-failing-three-year-cohabitation-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2024/cuban-spouse-loses-residence-permit-after-failing-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2024/cuban-spouse-loses-residence-permit-after-failing-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2024/cuban-spouse-loses-residence-permit-after-failing-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2024/cuban-spouse-loses-residence-permit-after-failing-three-year-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2024/cuban-spouse-loses-residence-permit-after-failing-three-year-cohabitation-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2023/federal-court-dismisses-appeal-over-animal-welfare-cost-deposit-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2023/federal-court-dismisses-appeal-over-animal-welfare-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2023/federal-court-dismisses-appeal-over-animal-welfare-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2023/federal-court-dismisses-appeal-over-animal-welfare-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2023/federal-court-dismisses-appeal-over-animal-welfare-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2023/federal-court-dismisses-appeal-over-animal-welfare-cost-deposit-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2022/residence-permit-appeal-after-sham-marriage-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2022/residence-permit-appeal-after-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2022/residence-permit-appeal-after-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2022/residence-permit-appeal-after-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2022/residence-permit-appeal-after-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2022/residence-permit-appeal-after-sham-marriage-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2021/canton-of-vaud-v-individual-state-liability-and-duty-to-mitigate-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2021/canton-of-vaud-v-individual-state-liability-and-duty-to-mitigate-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2021/canton-of-vaud-v-individual-state-liability-and-duty-to-mitigate-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2021/canton-of-vaud-v-individual-state-liability-and-duty-to-mitigate-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2021/canton-of-vaud-v-individual-state-liability-and-duty-to-mitigate-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2021/canton-of-vaud-v-individual-state-liability-and-duty-to-mitigate-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2020/commuter-permit-appeal-inadmissibility-due-to-late-procedural-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2020/commuter-permit-appeal-inadmissibility-due-to-late-procedural-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2020/commuter-permit-appeal-inadmissibility-due-to-late-procedural-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2020/commuter-permit-appeal-inadmissibility-due-to-late-procedural-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2020/commuter-permit-appeal-inadmissibility-due-to-late-procedural-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2020/commuter-permit-appeal-inadmissibility-due-to-late-procedural-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2019/revocation-of-residency-permit-based-on-arbitrary-evidentiary-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2019/revocation-of-residency-permit-based-on-arbitrary-evidentiary-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2019/revocation-of-residency-permit-based-on-arbitrary-evidentiary-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2019/revocation-of-residency-permit-based-on-arbitrary-evidentiary-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2019/revocation-of-residency-permit-based-on-arbitrary-evidentiary-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2019/revocation-of-residency-permit-based-on-arbitrary-evidentiary-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2018/taxpayer-challenge-to-denial-of-deferred-real-estate-gains-tax-on-secondary-apartment-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2018/taxpayer-challenge-to-denial-of-deferred-real-estate-gains-tax-on-secondary-apartment-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2018/taxpayer-challenge-to-denial-of-deferred-real-estate-gains-tax-on-secondary-apartment-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2018/taxpayer-challenge-to-denial-of-deferred-real-estate-gains-tax-on-secondary-apartment-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2018/taxpayer-challenge-to-denial-of-deferred-real-estate-gains-tax-on-secondary-apartment-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2018/taxpayer-challenge-to-denial-of-deferred-real-estate-gains-tax-on-secondary-apartment-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2017/swiss-federal-supreme-court-upholds-refusal-to-extend-residence-permit-after-short-marriage-due-to-health-and-integration-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2017/swiss-federal-supreme-court-upholds-refusal-to-extend-residence-permit-after-short-marriage-due-to-health-and-integration-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2017/swiss-federal-supreme-court-upholds-refusal-to-extend-residence-permit-after-short-marriage-due-to-health-and-integration-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2017/swiss-federal-supreme-court-upholds-refusal-to-extend-residence-permit-after-short-marriage-due-to-health-and-integration-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2017/swiss-federal-supreme-court-upholds-refusal-to-extend-residence-permit-after-short-marriage-due-to-health-and-integration-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2017/swiss-federal-supreme-court-upholds-refusal-to-extend-residence-permit-after-short-marriage-due-to-health-and-integration-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2015/chinese-national-s-residency-termination-appeal-dismissed-for-lack-of-statutory-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2015/chinese-national-s-residency-termination-appeal-dismissed-for-lack-of-statutory-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2015/chinese-national-s-residency-termination-appeal-dismissed-for-lack-of-statutory-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2015/chinese-national-s-residency-termination-appeal-dismissed-for-lack-of-statutory-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2015/chinese-national-s-residency-termination-appeal-dismissed-for-lack-of-statutory-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2015/chinese-national-s-residency-termination-appeal-dismissed-for-lack-of-statutory-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2014/tax-appeal-dismissed-for-insufficient-justification-regarding-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2014/tax-appeal-dismissed-for-insufficient-justification-regarding-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2014/tax-appeal-dismissed-for-insufficient-justification-regarding-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2014/tax-appeal-dismissed-for-insufficient-justification-regarding-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2014/tax-appeal-dismissed-for-insufficient-justification-regarding-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2014/tax-appeal-dismissed-for-insufficient-justification-regarding-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2013/turkish-national-s-appeal-on-residence-permit-denial-inadmissible-due-to-wife-s-loss-of-settlement-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2013/turkish-national-s-appeal-on-residence-permit-denial-inadmissible-due-to-wife-s-loss-of-settlement-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2013/turkish-national-s-appeal-on-residence-permit-denial-inadmissible-due-to-wife-s-loss-of-settlement-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2013/turkish-national-s-appeal-on-residence-permit-denial-inadmissible-due-to-wife-s-loss-of-settlement-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2013/turkish-national-s-appeal-on-residence-permit-denial-inadmissible-due-to-wife-s-loss-of-settlement-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2013/turkish-national-s-appeal-on-residence-permit-denial-inadmissible-due-to-wife-s-loss-of-settlement-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2012/parents-v-cantonal-department-regarding-school-start-age-exception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2012/parents-v-cantonal-department-regarding-school-start-age-exception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2012/parents-v-cantonal-department-regarding-school-start-age-exception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2012/parents-v-cantonal-department-regarding-school-start-age-exception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2012/parents-v-cantonal-department-regarding-school-start-age-exception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2012/parents-v-cantonal-department-regarding-school-start-age-exception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2011/applicant-v-cantonal-administrative-court-residence-permit-non-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2011/applicant-v-cantonal-administrative-court-residence-permit-non-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2011/applicant-v-cantonal-administrative-court-residence-permit-non-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2011/applicant-v-cantonal-administrative-court-residence-permit-non-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2011/applicant-v-cantonal-administrative-court-residence-permit-non-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2011/applicant-v-cantonal-administrative-court-residence-permit-non-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2010/federal-supreme-court-dismisses-asylum-seeker-s-detention-appeal-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2010/federal-supreme-court-dismisses-asylum-seeker-s-detention-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2010/federal-supreme-court-dismisses-asylum-seeker-s-detention-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2010/federal-supreme-court-dismisses-asylum-seeker-s-detention-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2010/federal-supreme-court-dismisses-asylum-seeker-s-detention-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2010/federal-supreme-court-dismisses-asylum-seeker-s-detention-appeal-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2009/physicians-right-to-appeal-against-medical-drug-mail-order-restrictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2009/physicians-right-to-appeal-against-medical-drug-mail-order-restrictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2009/physicians-right-to-appeal-against-medical-drug-mail-order-restrictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2009/physicians-right-to-appeal-against-medical-drug-mail-order-restrictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2009/physicians-right-to-appeal-against-medical-drug-mail-order-restrictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2009/physicians-right-to-appeal-against-medical-drug-mail-order-restrictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2008/family-reunification-fraud-leads-to-permanent-residence-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2008/family-reunification-fraud-leads-to-permanent-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2008/family-reunification-fraud-leads-to-permanent-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2008/family-reunification-fraud-leads-to-permanent-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2008/family-reunification-fraud-leads-to-permanent-residence-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2008/family-reunification-fraud-leads-to-permanent-residence-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_491-2007/swiss-alpine-consortium-v-cantonal-commission-agricultural-lease-rent-dispute-modification-of-prior-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2007/swiss-alpine-consortium-v-cantonal-commission-agricultural-lease-rent-dispute-modification-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_491-2007/swiss-alpine-consortium-v-cantonal-commission-agricultural-lease-rent-dispute-modification-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_491-2007/swiss-alpine-consortium-v-cantonal-commission-agricultural-lease-rent-dispute-modification-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_491-2007/swiss-alpine-consortium-v-cantonal-commission-agricultural-lease-rent-dispute-modification-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_491-2007/swiss-alpine-consortium-v-cantonal-commission-agricultural-lease-rent-dispute-modification-of-prior-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2025/kosovan-national-denied-residence-permit-renewal-after-dissolution-of-rdp-due-to-insufficient-proof-of-persecution-in-kosovo</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2025/kosovan-national-denied-residence-permit-renewal-after-dissolution-of-rdp-due-to-insufficient-proof-of-persecution-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2025/kosovan-national-denied-residence-permit-renewal-after-dissolution-of-rdp-due-to-insufficient-proof-of-persecution-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2025/kosovan-national-denied-residence-permit-renewal-after-dissolution-of-rdp-due-to-insufficient-proof-of-persecution-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2025/kosovan-national-denied-residence-permit-renewal-after-dissolution-of-rdp-due-to-insufficient-proof-of-persecution-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2025/kosovan-national-denied-residence-permit-renewal-after-dissolution-of-rdp-due-to-insufficient-proof-of-persecution-in-kosovo"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2024/gastronomy-company-ordered-to-repay-covid-19-hardship-funds-after-dividend-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2024/gastronomy-company-ordered-to-repay-covid-19-hardship-funds-after-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2024/gastronomy-company-ordered-to-repay-covid-19-hardship-funds-after-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2024/gastronomy-company-ordered-to-repay-covid-19-hardship-funds-after-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2024/gastronomy-company-ordered-to-repay-covid-19-hardship-funds-after-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2024/gastronomy-company-ordered-to-repay-covid-19-hardship-funds-after-dividend-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2023/revocation-of-settlement-permit-and-downgrading-for-long-term-social-assistance-recipient-legal-aid-denial-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2023/revocation-of-settlement-permit-and-downgrading-for-long-term-social-assistance-recipient-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2023/revocation-of-settlement-permit-and-downgrading-for-long-term-social-assistance-recipient-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2023/revocation-of-settlement-permit-and-downgrading-for-long-term-social-assistance-recipient-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2023/revocation-of-settlement-permit-and-downgrading-for-long-term-social-assistance-recipient-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2023/revocation-of-settlement-permit-and-downgrading-for-long-term-social-assistance-recipient-legal-aid-denial-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2022/company-v-canton-inadmissibility-of-appeal-over-refused-covid-19-financial-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2022/company-v-canton-inadmissibility-of-appeal-over-refused-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2022/company-v-canton-inadmissibility-of-appeal-over-refused-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2022/company-v-canton-inadmissibility-of-appeal-over-refused-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2022/company-v-canton-inadmissibility-of-appeal-over-refused-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2022/company-v-canton-inadmissibility-of-appeal-over-refused-covid-19-financial-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2021/revocation-of-residence-permit-following-eu-spouse-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2021/revocation-of-residence-permit-following-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2021/revocation-of-residence-permit-following-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2021/revocation-of-residence-permit-following-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2021/revocation-of-residence-permit-following-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2021/revocation-of-residence-permit-following-eu-spouse-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2020/jamaican-national-v-switzerland-right-to-work-pending-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2020/jamaican-national-v-switzerland-right-to-work-pending-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2020/jamaican-national-v-switzerland-right-to-work-pending-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2020/jamaican-national-v-switzerland-right-to-work-pending-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2020/jamaican-national-v-switzerland-right-to-work-pending-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2020/jamaican-national-v-switzerland-right-to-work-pending-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2019/swiss-federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2019/swiss-federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2019/swiss-federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2019/swiss-federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2019/swiss-federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2019/swiss-federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2017/appeal-regarding-remission-of-court-fees-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2017/appeal-regarding-remission-of-court-fees-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2017/appeal-regarding-remission-of-court-fees-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2017/appeal-regarding-remission-of-court-fees-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2017/appeal-regarding-remission-of-court-fees-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2017/appeal-regarding-remission-of-court-fees-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2016/corporation-v-tax-authorities-disallowance-of-commercial-risk-provision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2016/corporation-v-tax-authorities-disallowance-of-commercial-risk-provision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2016/corporation-v-tax-authorities-disallowance-of-commercial-risk-provision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2016/corporation-v-tax-authorities-disallowance-of-commercial-risk-provision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2016/corporation-v-tax-authorities-disallowance-of-commercial-risk-provision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2016/corporation-v-tax-authorities-disallowance-of-commercial-risk-provision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2015/france-v-switzerland-treaty-override-of-domestic-bank-secrecy-for-tax-information-exchange</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2015/france-v-switzerland-treaty-override-of-domestic-bank-secrecy-for-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2015/france-v-switzerland-treaty-override-of-domestic-bank-secrecy-for-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2015/france-v-switzerland-treaty-override-of-domestic-bank-secrecy-for-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2015/france-v-switzerland-treaty-override-of-domestic-bank-secrecy-for-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2015/france-v-switzerland-treaty-override-of-domestic-bank-secrecy-for-tax-information-exchange"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2014/massage-parlor-operator-fined-for-offering-high-risk-sexual-practices-violating-public-health-laws</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2014/massage-parlor-operator-fined-for-offering-high-risk-sexual-practices-violating-public-health-laws"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2014/massage-parlor-operator-fined-for-offering-high-risk-sexual-practices-violating-public-health-laws"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2014/massage-parlor-operator-fined-for-offering-high-risk-sexual-practices-violating-public-health-laws"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2014/massage-parlor-operator-fined-for-offering-high-risk-sexual-practices-violating-public-health-laws"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2014/massage-parlor-operator-fined-for-offering-high-risk-sexual-practices-violating-public-health-laws"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2013/employee-tax-residency-change-and-territorial-allocation-of-income-securities-and-wealth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2013/employee-tax-residency-change-and-territorial-allocation-of-income-securities-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2013/employee-tax-residency-change-and-territorial-allocation-of-income-securities-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2013/employee-tax-residency-change-and-territorial-allocation-of-income-securities-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2013/employee-tax-residency-change-and-territorial-allocation-of-income-securities-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2013/employee-tax-residency-change-and-territorial-allocation-of-income-securities-and-wealth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2012/turkish-national-v-switzerland-continued-administrative-detention-pending-deportation-of-mentally-ill-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2012/turkish-national-v-switzerland-continued-administrative-detention-pending-deportation-of-mentally-ill-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2012/turkish-national-v-switzerland-continued-administrative-detention-pending-deportation-of-mentally-ill-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2012/turkish-national-v-switzerland-continued-administrative-detention-pending-deportation-of-mentally-ill-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2012/turkish-national-v-switzerland-continued-administrative-detention-pending-deportation-of-mentally-ill-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2012/turkish-national-v-switzerland-continued-administrative-detention-pending-deportation-of-mentally-ill-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2011/nigerian-national-s-asylum-reapplication-and-failed-appeal-against-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2011/nigerian-national-s-asylum-reapplication-and-failed-appeal-against-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2011/nigerian-national-s-asylum-reapplication-and-failed-appeal-against-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2011/nigerian-national-s-asylum-reapplication-and-failed-appeal-against-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2011/nigerian-national-s-asylum-reapplication-and-failed-appeal-against-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2011/nigerian-national-s-asylum-reapplication-and-failed-appeal-against-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2010/student-appeal-against-failing-grade-certificate-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2010/student-appeal-against-failing-grade-certificate-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2010/student-appeal-against-failing-grade-certificate-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2010/student-appeal-against-failing-grade-certificate-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2010/student-appeal-against-failing-grade-certificate-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2010/student-appeal-against-failing-grade-certificate-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2009/turkish-national-v-cantonal-authorities-family-reunification-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2009/turkish-national-v-cantonal-authorities-family-reunification-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2009/turkish-national-v-cantonal-authorities-family-reunification-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2009/turkish-national-v-cantonal-authorities-family-reunification-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2009/turkish-national-v-cantonal-authorities-family-reunification-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2009/turkish-national-v-cantonal-authorities-family-reunification-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2008/mother-s-residence-permit-refused-despite-family-ties-due-to-irregular-immigration-history-and-public-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2008/mother-s-residence-permit-refused-despite-family-ties-due-to-irregular-immigration-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2008/mother-s-residence-permit-refused-despite-family-ties-due-to-irregular-immigration-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2008/mother-s-residence-permit-refused-despite-family-ties-due-to-irregular-immigration-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2008/mother-s-residence-permit-refused-despite-family-ties-due-to-irregular-immigration-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2008/mother-s-residence-permit-refused-despite-family-ties-due-to-irregular-immigration-history-and-public-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_490-2007/coproprietor-s-appeal-withdrawal-lifted-over-bar-operation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2007/coproprietor-s-appeal-withdrawal-lifted-over-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_490-2007/coproprietor-s-appeal-withdrawal-lifted-over-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_490-2007/coproprietor-s-appeal-withdrawal-lifted-over-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_490-2007/coproprietor-s-appeal-withdrawal-lifted-over-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_490-2007/coproprietor-s-appeal-withdrawal-lifted-over-bar-operation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2024/citizen-v-switzerland-qualification-recognition-under-fmopa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2024/citizen-v-switzerland-qualification-recognition-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2024/citizen-v-switzerland-qualification-recognition-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2024/citizen-v-switzerland-qualification-recognition-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2024/citizen-v-switzerland-qualification-recognition-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2024/citizen-v-switzerland-qualification-recognition-under-fmopa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2023/kosovar-citizen-v-switzerland-ineligibility-for-permit-revocation-due-to-supplementary-benefits-vs-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2023/kosovar-citizen-v-switzerland-ineligibility-for-permit-revocation-due-to-supplementary-benefits-vs-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2023/kosovar-citizen-v-switzerland-ineligibility-for-permit-revocation-due-to-supplementary-benefits-vs-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2023/kosovar-citizen-v-switzerland-ineligibility-for-permit-revocation-due-to-supplementary-benefits-vs-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2023/kosovar-citizen-v-switzerland-ineligibility-for-permit-revocation-due-to-supplementary-benefits-vs-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2023/kosovar-citizen-v-switzerland-ineligibility-for-permit-revocation-due-to-supplementary-benefits-vs-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2022/pharmaceutical-company-v-swissmedic-dextromethorphan-reclassification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2022/pharmaceutical-company-v-swissmedic-dextromethorphan-reclassification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2022/pharmaceutical-company-v-swissmedic-dextromethorphan-reclassification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2022/pharmaceutical-company-v-swissmedic-dextromethorphan-reclassification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2022/pharmaceutical-company-v-swissmedic-dextromethorphan-reclassification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2022/pharmaceutical-company-v-swissmedic-dextromethorphan-reclassification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2021/ukrainian-national-v-switzerland-residence-permit-extension-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2021/ukrainian-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2021/ukrainian-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2021/ukrainian-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2021/ukrainian-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2021/ukrainian-national-v-switzerland-residence-permit-extension-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2020/book-distributor-sanctioned-for-territorial-exclusivity-agreements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2020/book-distributor-sanctioned-for-territorial-exclusivity-agreements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2020/book-distributor-sanctioned-for-territorial-exclusivity-agreements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2020/book-distributor-sanctioned-for-territorial-exclusivity-agreements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2020/book-distributor-sanctioned-for-territorial-exclusivity-agreements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2020/book-distributor-sanctioned-for-territorial-exclusivity-agreements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2019/doctor-s-trustworthiness-insufficient-for-independent-medical-practice-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2019/doctor-s-trustworthiness-insufficient-for-independent-medical-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2019/doctor-s-trustworthiness-insufficient-for-independent-medical-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2019/doctor-s-trustworthiness-insufficient-for-independent-medical-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2019/doctor-s-trustworthiness-insufficient-for-independent-medical-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2019/doctor-s-trustworthiness-insufficient-for-independent-medical-practice-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2018/hidden-profit-distribution-chalet-sale-below-market-value</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2018/hidden-profit-distribution-chalet-sale-below-market-value"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2018/hidden-profit-distribution-chalet-sale-below-market-value"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2018/hidden-profit-distribution-chalet-sale-below-market-value"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2018/hidden-profit-distribution-chalet-sale-below-market-value"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2018/hidden-profit-distribution-chalet-sale-below-market-value"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2017/croatian-national-v-federal-supreme-court-residence-permit-after-short-term-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2017/croatian-national-v-federal-supreme-court-residence-permit-after-short-term-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2017/croatian-national-v-federal-supreme-court-residence-permit-after-short-term-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2017/croatian-national-v-federal-supreme-court-residence-permit-after-short-term-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2017/croatian-national-v-federal-supreme-court-residence-permit-after-short-term-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2017/croatian-national-v-federal-supreme-court-residence-permit-after-short-term-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2016/kosovar-national-deportation-due-to-serious-criminal-record-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2016/kosovar-national-deportation-due-to-serious-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2016/kosovar-national-deportation-due-to-serious-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2016/kosovar-national-deportation-due-to-serious-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2016/kosovar-national-deportation-due-to-serious-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2016/kosovar-national-deportation-due-to-serious-criminal-record-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2015/taxpayer-wealth-assessment-and-usufructuary-rights-on-life-insurance-proceeds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2015/taxpayer-wealth-assessment-and-usufructuary-rights-on-life-insurance-proceeds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2015/taxpayer-wealth-assessment-and-usufructuary-rights-on-life-insurance-proceeds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2015/taxpayer-wealth-assessment-and-usufructuary-rights-on-life-insurance-proceeds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2015/taxpayer-wealth-assessment-and-usufructuary-rights-on-life-insurance-proceeds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2015/taxpayer-wealth-assessment-and-usufructuary-rights-on-life-insurance-proceeds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2014/applicants-v-canton-regarding-water-use-permit-and-land-register-contradiction-on-culvert-maintenance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2014/applicants-v-canton-regarding-water-use-permit-and-land-register-contradiction-on-culvert-maintenance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2014/applicants-v-canton-regarding-water-use-permit-and-land-register-contradiction-on-culvert-maintenance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2014/applicants-v-canton-regarding-water-use-permit-and-land-register-contradiction-on-culvert-maintenance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2014/applicants-v-canton-regarding-water-use-permit-and-land-register-contradiction-on-culvert-maintenance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2014/applicants-v-canton-regarding-water-use-permit-and-land-register-contradiction-on-culvert-maintenance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2013/nigerian-citizen-v-switzerland-residence-permit-denial-based-on-lack-of-integration-despite-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2013/nigerian-citizen-v-switzerland-residence-permit-denial-based-on-lack-of-integration-despite-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2013/nigerian-citizen-v-switzerland-residence-permit-denial-based-on-lack-of-integration-despite-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2013/nigerian-citizen-v-switzerland-residence-permit-denial-based-on-lack-of-integration-despite-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2013/nigerian-citizen-v-switzerland-residence-permit-denial-based-on-lack-of-integration-despite-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2013/nigerian-citizen-v-switzerland-residence-permit-denial-based-on-lack-of-integration-despite-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2012/serbian-national-residency-permit-extension-denial-after-sham-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2012/serbian-national-residency-permit-extension-denial-after-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2012/serbian-national-residency-permit-extension-denial-after-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2012/serbian-national-residency-permit-extension-denial-after-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2012/serbian-national-residency-permit-extension-denial-after-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2012/serbian-national-residency-permit-extension-denial-after-sham-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2011/appeal-dismissed-for-insufficient-grounds-and-lack-of-legal-violation-regarding-premature-deportation-detention-release-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2011/appeal-dismissed-for-insufficient-grounds-and-lack-of-legal-violation-regarding-premature-deportation-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2011/appeal-dismissed-for-insufficient-grounds-and-lack-of-legal-violation-regarding-premature-deportation-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2011/appeal-dismissed-for-insufficient-grounds-and-lack-of-legal-violation-regarding-premature-deportation-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2011/appeal-dismissed-for-insufficient-grounds-and-lack-of-legal-violation-regarding-premature-deportation-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2011/appeal-dismissed-for-insufficient-grounds-and-lack-of-legal-violation-regarding-premature-deportation-detention-release-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2010/dog-owner-appeal-against-cantonal-dangerous-dog-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2010/dog-owner-appeal-against-cantonal-dangerous-dog-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2010/dog-owner-appeal-against-cantonal-dangerous-dog-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2010/dog-owner-appeal-against-cantonal-dangerous-dog-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2010/dog-owner-appeal-against-cantonal-dangerous-dog-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2010/dog-owner-appeal-against-cantonal-dangerous-dog-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2009/federal-office-for-migration-v-eritrean-asylum-seeker-transfer-to-italy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2009/federal-office-for-migration-v-eritrean-asylum-seeker-transfer-to-italy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2009/federal-office-for-migration-v-eritrean-asylum-seeker-transfer-to-italy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2009/federal-office-for-migration-v-eritrean-asylum-seeker-transfer-to-italy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2009/federal-office-for-migration-v-eritrean-asylum-seeker-transfer-to-italy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2009/federal-office-for-migration-v-eritrean-asylum-seeker-transfer-to-italy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2008/taxpayers-challenge-cantonal-shareholding-tax-relief-discrimination-equality-claim-rejected-due-to-subsequent-federal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2008/taxpayers-challenge-cantonal-shareholding-tax-relief-discrimination-equality-claim-rejected-due-to-subsequent-federal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2008/taxpayers-challenge-cantonal-shareholding-tax-relief-discrimination-equality-claim-rejected-due-to-subsequent-federal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2008/taxpayers-challenge-cantonal-shareholding-tax-relief-discrimination-equality-claim-rejected-due-to-subsequent-federal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2008/taxpayers-challenge-cantonal-shareholding-tax-relief-discrimination-equality-claim-rejected-due-to-subsequent-federal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2008/taxpayers-challenge-cantonal-shareholding-tax-relief-discrimination-equality-claim-rejected-due-to-subsequent-federal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_49-2007/german-transport-company-v-federal-customs-directorate-customs-duty-remission-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2007/german-transport-company-v-federal-customs-directorate-customs-duty-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_49-2007/german-transport-company-v-federal-customs-directorate-customs-duty-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_49-2007/german-transport-company-v-federal-customs-directorate-customs-duty-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_49-2007/german-transport-company-v-federal-customs-directorate-customs-duty-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_49-2007/german-transport-company-v-federal-customs-directorate-customs-duty-remission-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2024/cameroonian-national-s-appeal-on-residence-permit-extension-denied-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2024/cameroonian-national-s-appeal-on-residence-permit-extension-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2024/cameroonian-national-s-appeal-on-residence-permit-extension-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2024/cameroonian-national-s-appeal-on-residence-permit-extension-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2024/cameroonian-national-s-appeal-on-residence-permit-extension-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2024/cameroonian-national-s-appeal-on-residence-permit-extension-denied-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2023/property-owner-v-cantonal-building-insurance-intentional-fire-causation-and-good-faith-reliance-on-subsidiary-insurer-s-letter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2023/property-owner-v-cantonal-building-insurance-intentional-fire-causation-and-good-faith-reliance-on-subsidiary-insurer-s-letter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2023/property-owner-v-cantonal-building-insurance-intentional-fire-causation-and-good-faith-reliance-on-subsidiary-insurer-s-letter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2023/property-owner-v-cantonal-building-insurance-intentional-fire-causation-and-good-faith-reliance-on-subsidiary-insurer-s-letter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2023/property-owner-v-cantonal-building-insurance-intentional-fire-causation-and-good-faith-reliance-on-subsidiary-insurer-s-letter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2023/property-owner-v-cantonal-building-insurance-intentional-fire-causation-and-good-faith-reliance-on-subsidiary-insurer-s-letter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2022/taxpayer-procedural-fine-appeal-rejected-for-untimely-factual-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2022/taxpayer-procedural-fine-appeal-rejected-for-untimely-factual-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2022/taxpayer-procedural-fine-appeal-rejected-for-untimely-factual-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2022/taxpayer-procedural-fine-appeal-rejected-for-untimely-factual-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2022/taxpayer-procedural-fine-appeal-rejected-for-untimely-factual-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2022/taxpayer-procedural-fine-appeal-rejected-for-untimely-factual-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2021/denial-of-free-legal-aid-in-tax-appeal-by-cantonal-court-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2021/denial-of-free-legal-aid-in-tax-appeal-by-cantonal-court-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2021/denial-of-free-legal-aid-in-tax-appeal-by-cantonal-court-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2021/denial-of-free-legal-aid-in-tax-appeal-by-cantonal-court-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2021/denial-of-free-legal-aid-in-tax-appeal-by-cantonal-court-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2021/denial-of-free-legal-aid-in-tax-appeal-by-cantonal-court-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2020/minor-s-residence-permit-refusal-and-right-to-be-heard-in-family-reunification-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2020/minor-s-residence-permit-refusal-and-right-to-be-heard-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2020/minor-s-residence-permit-refusal-and-right-to-be-heard-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2020/minor-s-residence-permit-refusal-and-right-to-be-heard-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2020/minor-s-residence-permit-refusal-and-right-to-be-heard-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2020/minor-s-residence-permit-refusal-and-right-to-be-heard-in-family-reunification-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2019/italian-national-expulsion-upheld-despite-institutional-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2019/italian-national-expulsion-upheld-despite-institutional-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2019/italian-national-expulsion-upheld-despite-institutional-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2019/italian-national-expulsion-upheld-despite-institutional-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2019/italian-national-expulsion-upheld-despite-institutional-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2019/italian-national-expulsion-upheld-despite-institutional-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2018/taxpayers-v-federal-tax-administration-constructive-dividend-and-foundation-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2018/taxpayers-v-federal-tax-administration-constructive-dividend-and-foundation-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2018/taxpayers-v-federal-tax-administration-constructive-dividend-and-foundation-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2018/taxpayers-v-federal-tax-administration-constructive-dividend-and-foundation-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2018/taxpayers-v-federal-tax-administration-constructive-dividend-and-foundation-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2018/taxpayers-v-federal-tax-administration-constructive-dividend-and-foundation-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2017/heir-challenging-inheritance-tax-rate-for-unmarried-partner</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2017/heir-challenging-inheritance-tax-rate-for-unmarried-partner"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2017/heir-challenging-inheritance-tax-rate-for-unmarried-partner"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2017/heir-challenging-inheritance-tax-rate-for-unmarried-partner"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2017/heir-challenging-inheritance-tax-rate-for-unmarried-partner"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2017/heir-challenging-inheritance-tax-rate-for-unmarried-partner"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2015/applicants-appeal-for-legal-aid-in-educational-subsidy-restitution-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2015/applicants-appeal-for-legal-aid-in-educational-subsidy-restitution-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2015/applicants-appeal-for-legal-aid-in-educational-subsidy-restitution-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2015/applicants-appeal-for-legal-aid-in-educational-subsidy-restitution-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2015/applicants-appeal-for-legal-aid-in-educational-subsidy-restitution-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2015/applicants-appeal-for-legal-aid-in-educational-subsidy-restitution-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2013/student-exmatriculation-from-master-s-program-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2013/student-exmatriculation-from-master-s-program-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2013/student-exmatriculation-from-master-s-program-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2013/student-exmatriculation-from-master-s-program-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2013/student-exmatriculation-from-master-s-program-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2013/student-exmatriculation-from-master-s-program-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2012/complainant-v-cantonal-administrative-court-legal-supervision-refusal-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2012/complainant-v-cantonal-administrative-court-legal-supervision-refusal-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2012/complainant-v-cantonal-administrative-court-legal-supervision-refusal-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2012/complainant-v-cantonal-administrative-court-legal-supervision-refusal-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2012/complainant-v-cantonal-administrative-court-legal-supervision-refusal-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2012/complainant-v-cantonal-administrative-court-legal-supervision-refusal-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2011/kosovo-national-residence-permit-revocation-after-marital-breakdown-under-swiss-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2011/kosovo-national-residence-permit-revocation-after-marital-breakdown-under-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2011/kosovo-national-residence-permit-revocation-after-marital-breakdown-under-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2011/kosovo-national-residence-permit-revocation-after-marital-breakdown-under-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2011/kosovo-national-residence-permit-revocation-after-marital-breakdown-under-swiss-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2011/kosovo-national-residence-permit-revocation-after-marital-breakdown-under-swiss-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2010/guinean-national-s-residence-permit-extension-denied-despite-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2010/guinean-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2010/guinean-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2010/guinean-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2010/guinean-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2010/guinean-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2009/guinean-national-detention-and-asylum-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2009/guinean-national-detention-and-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2009/guinean-national-detention-and-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2009/guinean-national-detention-and-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2009/guinean-national-detention-and-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2009/guinean-national-detention-and-asylum-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2008/municipality-taxes-and-procedural-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2008/municipality-taxes-and-procedural-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2008/municipality-taxes-and-procedural-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2008/municipality-taxes-and-procedural-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2008/municipality-taxes-and-procedural-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2008/municipality-taxes-and-procedural-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_489-2007/landowner-road-cost-contribution-appeal-rejected-for-insufficient-federal-law-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2007/landowner-road-cost-contribution-appeal-rejected-for-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_489-2007/landowner-road-cost-contribution-appeal-rejected-for-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_489-2007/landowner-road-cost-contribution-appeal-rejected-for-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_489-2007/landowner-road-cost-contribution-appeal-rejected-for-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_489-2007/landowner-road-cost-contribution-appeal-rejected-for-insufficient-federal-law-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2024/cantonal-study-grant-denial-upheld-despite-procedural-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2024/cantonal-study-grant-denial-upheld-despite-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2024/cantonal-study-grant-denial-upheld-despite-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2024/cantonal-study-grant-denial-upheld-despite-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2024/cantonal-study-grant-denial-upheld-despite-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2024/cantonal-study-grant-denial-upheld-despite-procedural-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2022/swiss-federal-supreme-court-dismisses-appeal-regarding-additional-covid-19-financial-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2022/swiss-federal-supreme-court-dismisses-appeal-regarding-additional-covid-19-financial-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2022/swiss-federal-supreme-court-dismisses-appeal-regarding-additional-covid-19-financial-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2022/swiss-federal-supreme-court-dismisses-appeal-regarding-additional-covid-19-financial-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2022/swiss-federal-supreme-court-dismisses-appeal-regarding-additional-covid-19-financial-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2022/swiss-federal-supreme-court-dismisses-appeal-regarding-additional-covid-19-financial-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2021/swiss-federal-supreme-court-rejects-appeal-against-tax-information-exchange-with-spain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2021/swiss-federal-supreme-court-rejects-appeal-against-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2021/swiss-federal-supreme-court-rejects-appeal-against-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2021/swiss-federal-supreme-court-rejects-appeal-against-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2021/swiss-federal-supreme-court-rejects-appeal-against-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2021/swiss-federal-supreme-court-rejects-appeal-against-tax-information-exchange-with-spain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2020/swiss-federal-supreme-court-electricity-price-advantage-pass-through-calculation-for-fixed-rate-consumers-2009-2010</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2020/swiss-federal-supreme-court-electricity-price-advantage-pass-through-calculation-for-fixed-rate-consumers-2009-2010"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2020/swiss-federal-supreme-court-electricity-price-advantage-pass-through-calculation-for-fixed-rate-consumers-2009-2010"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2020/swiss-federal-supreme-court-electricity-price-advantage-pass-through-calculation-for-fixed-rate-consumers-2009-2010"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2020/swiss-federal-supreme-court-electricity-price-advantage-pass-through-calculation-for-fixed-rate-consumers-2009-2010"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2020/swiss-federal-supreme-court-electricity-price-advantage-pass-through-calculation-for-fixed-rate-consumers-2009-2010"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2019/non-renewal-of-residence-permit-due-to-serious-criminal-conviction-against-sole-custodial-parent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2019/non-renewal-of-residence-permit-due-to-serious-criminal-conviction-against-sole-custodial-parent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2019/non-renewal-of-residence-permit-due-to-serious-criminal-conviction-against-sole-custodial-parent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2019/non-renewal-of-residence-permit-due-to-serious-criminal-conviction-against-sole-custodial-parent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2019/non-renewal-of-residence-permit-due-to-serious-criminal-conviction-against-sole-custodial-parent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2019/non-renewal-of-residence-permit-due-to-serious-criminal-conviction-against-sole-custodial-parent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2018/finma-v-mvas-provider-on-amla-application-to-payment-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2018/finma-v-mvas-provider-on-amla-application-to-payment-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2018/finma-v-mvas-provider-on-amla-application-to-payment-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2018/finma-v-mvas-provider-on-amla-application-to-payment-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2018/finma-v-mvas-provider-on-amla-application-to-payment-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2018/finma-v-mvas-provider-on-amla-application-to-payment-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2017/vat-group-v-swiss-federal-tax-administration-sale-of-emission-certificates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2017/vat-group-v-swiss-federal-tax-administration-sale-of-emission-certificates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2017/vat-group-v-swiss-federal-tax-administration-sale-of-emission-certificates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2017/vat-group-v-swiss-federal-tax-administration-sale-of-emission-certificates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2017/vat-group-v-swiss-federal-tax-administration-sale-of-emission-certificates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2017/vat-group-v-swiss-federal-tax-administration-sale-of-emission-certificates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2016/tax-assessment-appeal-inadmissibility-due-to-insufficient-substantiation-and-improper-claim-focus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2016/tax-assessment-appeal-inadmissibility-due-to-insufficient-substantiation-and-improper-claim-focus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2016/tax-assessment-appeal-inadmissibility-due-to-insufficient-substantiation-and-improper-claim-focus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2016/tax-assessment-appeal-inadmissibility-due-to-insufficient-substantiation-and-improper-claim-focus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2016/tax-assessment-appeal-inadmissibility-due-to-insufficient-substantiation-and-improper-claim-focus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2016/tax-assessment-appeal-inadmissibility-due-to-insufficient-substantiation-and-improper-claim-focus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2015/llc-withdrawal-of-appeal-after-settlement-of-underlying-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2015/llc-withdrawal-of-appeal-after-settlement-of-underlying-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2015/llc-withdrawal-of-appeal-after-settlement-of-underlying-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2015/llc-withdrawal-of-appeal-after-settlement-of-underlying-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2015/llc-withdrawal-of-appeal-after-settlement-of-underlying-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2015/llc-withdrawal-of-appeal-after-settlement-of-underlying-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2014/taxpayer-pension-contribution-deduction-reversal-due-to-subsequent-lump-sum-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2014/taxpayer-pension-contribution-deduction-reversal-due-to-subsequent-lump-sum-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2014/taxpayer-pension-contribution-deduction-reversal-due-to-subsequent-lump-sum-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2014/taxpayer-pension-contribution-deduction-reversal-due-to-subsequent-lump-sum-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2014/taxpayer-pension-contribution-deduction-reversal-due-to-subsequent-lump-sum-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2014/taxpayer-pension-contribution-deduction-reversal-due-to-subsequent-lump-sum-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2013/appeal-regarding-unjustified-radio-and-television-fee-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2013/appeal-regarding-unjustified-radio-and-television-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2013/appeal-regarding-unjustified-radio-and-television-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2013/appeal-regarding-unjustified-radio-and-television-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2013/appeal-regarding-unjustified-radio-and-television-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2013/appeal-regarding-unjustified-radio-and-television-fee-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2012/airline-v-foca-zurich-airport-cuss-terminals-as-central-infrastructure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2012/airline-v-foca-zurich-airport-cuss-terminals-as-central-infrastructure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2012/airline-v-foca-zurich-airport-cuss-terminals-as-central-infrastructure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2012/airline-v-foca-zurich-airport-cuss-terminals-as-central-infrastructure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2012/airline-v-foca-zurich-airport-cuss-terminals-as-central-infrastructure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2012/airline-v-foca-zurich-airport-cuss-terminals-as-central-infrastructure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2011/x-beverage-marketing-authorization-appeal-moot-due-to-legislative-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2011/x-beverage-marketing-authorization-appeal-moot-due-to-legislative-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2011/x-beverage-marketing-authorization-appeal-moot-due-to-legislative-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2011/x-beverage-marketing-authorization-appeal-moot-due-to-legislative-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2011/x-beverage-marketing-authorization-appeal-moot-due-to-legislative-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2011/x-beverage-marketing-authorization-appeal-moot-due-to-legislative-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2010/turkish-national-v-switzerland-residence-permit-revocation-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2010/turkish-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2010/turkish-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2010/turkish-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2010/turkish-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2010/turkish-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2009/appeal-against-prolonged-preparatory-detention-rendered-moot-by-return-to-country-of-origin</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2009/appeal-against-prolonged-preparatory-detention-rendered-moot-by-return-to-country-of-origin"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2009/appeal-against-prolonged-preparatory-detention-rendered-moot-by-return-to-country-of-origin"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2009/appeal-against-prolonged-preparatory-detention-rendered-moot-by-return-to-country-of-origin"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2009/appeal-against-prolonged-preparatory-detention-rendered-moot-by-return-to-country-of-origin"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2009/appeal-against-prolonged-preparatory-detention-rendered-moot-by-return-to-country-of-origin"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2008/indian-national-v-switzerland-detention-for-deportation-upheld-due-to-lack-of-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2008/indian-national-v-switzerland-detention-for-deportation-upheld-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2008/indian-national-v-switzerland-detention-for-deportation-upheld-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2008/indian-national-v-switzerland-detention-for-deportation-upheld-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2008/indian-national-v-switzerland-detention-for-deportation-upheld-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2008/indian-national-v-switzerland-detention-for-deportation-upheld-due-to-lack-of-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_488-2007/citizen-of-serbia-expulsion-upheld-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2007/citizen-of-serbia-expulsion-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_488-2007/citizen-of-serbia-expulsion-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_488-2007/citizen-of-serbia-expulsion-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_488-2007/citizen-of-serbia-expulsion-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_488-2007/citizen-of-serbia-expulsion-upheld-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2025/asylum-seeker-s-late-appeal-against-removal-to-germany-barred-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2025/asylum-seeker-s-late-appeal-against-removal-to-germany-barred-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2025/asylum-seeker-s-late-appeal-against-removal-to-germany-barred-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2025/asylum-seeker-s-late-appeal-against-removal-to-germany-barred-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2025/asylum-seeker-s-late-appeal-against-removal-to-germany-barred-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2025/asylum-seeker-s-late-appeal-against-removal-to-germany-barred-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2024/refugee-appeal-on-administrative-fees-dismissed-for-insufficient-legal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2024/refugee-appeal-on-administrative-fees-dismissed-for-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2024/refugee-appeal-on-administrative-fees-dismissed-for-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2024/refugee-appeal-on-administrative-fees-dismissed-for-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2024/refugee-appeal-on-administrative-fees-dismissed-for-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2024/refugee-appeal-on-administrative-fees-dismissed-for-insufficient-legal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2023/residence-permit-revocation-appeal-dismissed-for-untimely-lodging-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2023/residence-permit-revocation-appeal-dismissed-for-untimely-lodging-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2023/residence-permit-revocation-appeal-dismissed-for-untimely-lodging-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2023/residence-permit-revocation-appeal-dismissed-for-untimely-lodging-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2023/residence-permit-revocation-appeal-dismissed-for-untimely-lodging-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2023/residence-permit-revocation-appeal-dismissed-for-untimely-lodging-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2022/farmer-s-sale-of-building-plots-taxability-as-income-versus-real-estate-gains-tax-and-avs-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2022/farmer-s-sale-of-building-plots-taxability-as-income-versus-real-estate-gains-tax-and-avs-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2022/farmer-s-sale-of-building-plots-taxability-as-income-versus-real-estate-gains-tax-and-avs-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2022/farmer-s-sale-of-building-plots-taxability-as-income-versus-real-estate-gains-tax-and-avs-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2022/farmer-s-sale-of-building-plots-taxability-as-income-versus-real-estate-gains-tax-and-avs-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2022/farmer-s-sale-of-building-plots-taxability-as-income-versus-real-estate-gains-tax-and-avs-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2021/switzerland-v-spain-tax-information-exchange-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2021/switzerland-v-spain-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2021/switzerland-v-spain-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2021/switzerland-v-spain-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2021/switzerland-v-spain-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2021/switzerland-v-spain-tax-information-exchange-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2020/foreign-national-drug-conviction-versus-family-reunification-rights-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2020/foreign-national-drug-conviction-versus-family-reunification-rights-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2020/foreign-national-drug-conviction-versus-family-reunification-rights-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2020/foreign-national-drug-conviction-versus-family-reunification-rights-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2020/foreign-national-drug-conviction-versus-family-reunification-rights-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2020/foreign-national-drug-conviction-versus-family-reunification-rights-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2019/candidate-s-request-for-recusal-of-examining-experts-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2019/candidate-s-request-for-recusal-of-examining-experts-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2019/candidate-s-request-for-recusal-of-examining-experts-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2019/candidate-s-request-for-recusal-of-examining-experts-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2019/candidate-s-request-for-recusal-of-examining-experts-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2019/candidate-s-request-for-recusal-of-examining-experts-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2018/dentist-lacks-standing-to-challenge-cantonal-dentist-s-status-after-license-reinstatement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2018/dentist-lacks-standing-to-challenge-cantonal-dentist-s-status-after-license-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2018/dentist-lacks-standing-to-challenge-cantonal-dentist-s-status-after-license-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2018/dentist-lacks-standing-to-challenge-cantonal-dentist-s-status-after-license-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2018/dentist-lacks-standing-to-challenge-cantonal-dentist-s-status-after-license-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2018/dentist-lacks-standing-to-challenge-cantonal-dentist-s-status-after-license-reinstatement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2017/taxpayers-attempt-to-revise-arbitrary-estimated-income-assessment-fails-due-to-lack-of-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2017/taxpayers-attempt-to-revise-arbitrary-estimated-income-assessment-fails-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2017/taxpayers-attempt-to-revise-arbitrary-estimated-income-assessment-fails-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2017/taxpayers-attempt-to-revise-arbitrary-estimated-income-assessment-fails-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2017/taxpayers-attempt-to-revise-arbitrary-estimated-income-assessment-fails-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2017/taxpayers-attempt-to-revise-arbitrary-estimated-income-assessment-fails-due-to-lack-of-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2016/federal-oversight-authority-v-expert-on-independence-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2016/federal-oversight-authority-v-expert-on-independence-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2016/federal-oversight-authority-v-expert-on-independence-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2016/federal-oversight-authority-v-expert-on-independence-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2016/federal-oversight-authority-v-expert-on-independence-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2016/federal-oversight-authority-v-expert-on-independence-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2015/appeal-dismissed-for-failure-to-pay-judicial-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2015/appeal-dismissed-for-failure-to-pay-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2015/appeal-dismissed-for-failure-to-pay-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2015/appeal-dismissed-for-failure-to-pay-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2015/appeal-dismissed-for-failure-to-pay-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2015/appeal-dismissed-for-failure-to-pay-judicial-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2013/physician-and-dentist-ban-overturned-due-to-flawed-expert-evidence-and-denial-of-fair-trial-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2013/physician-and-dentist-ban-overturned-due-to-flawed-expert-evidence-and-denial-of-fair-trial-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2013/physician-and-dentist-ban-overturned-due-to-flawed-expert-evidence-and-denial-of-fair-trial-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2013/physician-and-dentist-ban-overturned-due-to-flawed-expert-evidence-and-denial-of-fair-trial-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2013/physician-and-dentist-ban-overturned-due-to-flawed-expert-evidence-and-denial-of-fair-trial-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2013/physician-and-dentist-ban-overturned-due-to-flawed-expert-evidence-and-denial-of-fair-trial-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2012/italian-national-v-switzerland-revocation-of-indefinite-expulsion-order-for-eu-efta-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2012/italian-national-v-switzerland-revocation-of-indefinite-expulsion-order-for-eu-efta-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2012/italian-national-v-switzerland-revocation-of-indefinite-expulsion-order-for-eu-efta-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2012/italian-national-v-switzerland-revocation-of-indefinite-expulsion-order-for-eu-efta-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2012/italian-national-v-switzerland-revocation-of-indefinite-expulsion-order-for-eu-efta-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2012/italian-national-v-switzerland-revocation-of-indefinite-expulsion-order-for-eu-efta-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2011/liechtenstein-establishment-vat-evasion-on-ferrari-purchases</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2011/liechtenstein-establishment-vat-evasion-on-ferrari-purchases"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2011/liechtenstein-establishment-vat-evasion-on-ferrari-purchases"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2011/liechtenstein-establishment-vat-evasion-on-ferrari-purchases"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2011/liechtenstein-establishment-vat-evasion-on-ferrari-purchases"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2011/liechtenstein-establishment-vat-evasion-on-ferrari-purchases"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2010/kosovan-national-s-residence-permit-denial-upheld-due-to-false-marriage-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2010/kosovan-national-s-residence-permit-denial-upheld-due-to-false-marriage-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2010/kosovan-national-s-residence-permit-denial-upheld-due-to-false-marriage-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2010/kosovan-national-s-residence-permit-denial-upheld-due-to-false-marriage-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2010/kosovan-national-s-residence-permit-denial-upheld-due-to-false-marriage-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2010/kosovan-national-s-residence-permit-denial-upheld-due-to-false-marriage-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2009/consorzio-scss-gottardo-v-federal-administrative-court-suspensive-effect-and-document-access</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2009/consorzio-scss-gottardo-v-federal-administrative-court-suspensive-effect-and-document-access"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2009/consorzio-scss-gottardo-v-federal-administrative-court-suspensive-effect-and-document-access"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2009/consorzio-scss-gottardo-v-federal-administrative-court-suspensive-effect-and-document-access"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2009/consorzio-scss-gottardo-v-federal-administrative-court-suspensive-effect-and-document-access"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2009/consorzio-scss-gottardo-v-federal-administrative-court-suspensive-effect-and-document-access"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2008/architect-s-share-of-partnership-liquidation-settlement-taxable-as-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2008/architect-s-share-of-partnership-liquidation-settlement-taxable-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2008/architect-s-share-of-partnership-liquidation-settlement-taxable-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2008/architect-s-share-of-partnership-liquidation-settlement-taxable-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2008/architect-s-share-of-partnership-liquidation-settlement-taxable-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2008/architect-s-share-of-partnership-liquidation-settlement-taxable-as-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_487-2007/moroccan-national-deportation-due-to-criminal-record-and-public-burden-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2007/moroccan-national-deportation-due-to-criminal-record-and-public-burden-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_487-2007/moroccan-national-deportation-due-to-criminal-record-and-public-burden-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_487-2007/moroccan-national-deportation-due-to-criminal-record-and-public-burden-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_487-2007/moroccan-national-deportation-due-to-criminal-record-and-public-burden-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_487-2007/moroccan-national-deportation-due-to-criminal-record-and-public-burden-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2024/federal-tribunal-overrules-cantonal-absolute-age-limit-for-physician-practice-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2024/federal-tribunal-overrules-cantonal-absolute-age-limit-for-physician-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2024/federal-tribunal-overrules-cantonal-absolute-age-limit-for-physician-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2024/federal-tribunal-overrules-cantonal-absolute-age-limit-for-physician-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2024/federal-tribunal-overrules-cantonal-absolute-age-limit-for-physician-practice-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2024/federal-tribunal-overrules-cantonal-absolute-age-limit-for-physician-practice-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2023/pakistani-national-denied-free-legal-aid-for-failed-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2023/pakistani-national-denied-free-legal-aid-for-failed-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2023/pakistani-national-denied-free-legal-aid-for-failed-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2023/pakistani-national-denied-free-legal-aid-for-failed-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2023/pakistani-national-denied-free-legal-aid-for-failed-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2023/pakistani-national-denied-free-legal-aid-for-failed-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2021/tax-prescription-interruption-validity-on-debt-acknowledgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2021/tax-prescription-interruption-validity-on-debt-acknowledgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2021/tax-prescription-interruption-validity-on-debt-acknowledgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2021/tax-prescription-interruption-validity-on-debt-acknowledgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2021/tax-prescription-interruption-validity-on-debt-acknowledgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2021/tax-prescription-interruption-validity-on-debt-acknowledgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2020/geneva-tax-authority-imputed-rental-value-calculation-for-foreign-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2020/geneva-tax-authority-imputed-rental-value-calculation-for-foreign-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2020/geneva-tax-authority-imputed-rental-value-calculation-for-foreign-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2020/geneva-tax-authority-imputed-rental-value-calculation-for-foreign-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2020/geneva-tax-authority-imputed-rental-value-calculation-for-foreign-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2020/geneva-tax-authority-imputed-rental-value-calculation-for-foreign-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2019/a-a-and-b-a-v-swiss-federal-supreme-court-residence-permit-non-renewal-due-to-over-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2019/a-a-and-b-a-v-swiss-federal-supreme-court-residence-permit-non-renewal-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2019/a-a-and-b-a-v-swiss-federal-supreme-court-residence-permit-non-renewal-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2019/a-a-and-b-a-v-swiss-federal-supreme-court-residence-permit-non-renewal-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2019/a-a-and-b-a-v-swiss-federal-supreme-court-residence-permit-non-renewal-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2019/a-a-and-b-a-v-swiss-federal-supreme-court-residence-permit-non-renewal-due-to-over-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2017/commune-challenge-to-real-estate-tax-component-in-financial-equalization-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2017/commune-challenge-to-real-estate-tax-component-in-financial-equalization-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2017/commune-challenge-to-real-estate-tax-component-in-financial-equalization-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2017/commune-challenge-to-real-estate-tax-component-in-financial-equalization-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2017/commune-challenge-to-real-estate-tax-component-in-financial-equalization-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2017/commune-challenge-to-real-estate-tax-component-in-financial-equalization-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2016/lottery-cooperative-contribution-dispute-admissibility-rulings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2016/lottery-cooperative-contribution-dispute-admissibility-rulings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2016/lottery-cooperative-contribution-dispute-admissibility-rulings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2016/lottery-cooperative-contribution-dispute-admissibility-rulings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2016/lottery-cooperative-contribution-dispute-admissibility-rulings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2016/lottery-cooperative-contribution-dispute-admissibility-rulings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2015/kosovan-national-expulsion-after-short-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2015/kosovan-national-expulsion-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2015/kosovan-national-expulsion-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2015/kosovan-national-expulsion-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2015/kosovan-national-expulsion-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2015/kosovan-national-expulsion-after-short-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2014/tax-treatment-of-lump-sum-disability-back-payment-and-concurrent-pension-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2014/tax-treatment-of-lump-sum-disability-back-payment-and-concurrent-pension-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2014/tax-treatment-of-lump-sum-disability-back-payment-and-concurrent-pension-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2014/tax-treatment-of-lump-sum-disability-back-payment-and-concurrent-pension-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2014/tax-treatment-of-lump-sum-disability-back-payment-and-concurrent-pension-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2014/tax-treatment-of-lump-sum-disability-back-payment-and-concurrent-pension-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2013/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2013/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2013/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2013/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2013/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2013/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2011/portuguese-national-vs-switzerland-residence-permit-refusal-under-fmopa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2011/portuguese-national-vs-switzerland-residence-permit-refusal-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2011/portuguese-national-vs-switzerland-residence-permit-refusal-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2011/portuguese-national-vs-switzerland-residence-permit-refusal-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2011/portuguese-national-vs-switzerland-residence-permit-refusal-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2011/portuguese-national-vs-switzerland-residence-permit-refusal-under-fmopa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2010/appeal-regarding-detention-extension-rendered-moot-by-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2010/appeal-regarding-detention-extension-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2010/appeal-regarding-detention-extension-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2010/appeal-regarding-detention-extension-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2010/appeal-regarding-detention-extension-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2010/appeal-regarding-detention-extension-rendered-moot-by-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2009/vat-assessment-payment-without-reservation-bars-demand-for-motivated-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2009/vat-assessment-payment-without-reservation-bars-demand-for-motivated-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2009/vat-assessment-payment-without-reservation-bars-demand-for-motivated-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2009/vat-assessment-payment-without-reservation-bars-demand-for-motivated-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2009/vat-assessment-payment-without-reservation-bars-demand-for-motivated-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2009/vat-assessment-payment-without-reservation-bars-demand-for-motivated-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2008/brothers-tax-dispute-over-liquidation-gain-from-agricultural-sale-with-deferred-payments-and-buy-back-option</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2008/brothers-tax-dispute-over-liquidation-gain-from-agricultural-sale-with-deferred-payments-and-buy-back-option"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2008/brothers-tax-dispute-over-liquidation-gain-from-agricultural-sale-with-deferred-payments-and-buy-back-option"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2008/brothers-tax-dispute-over-liquidation-gain-from-agricultural-sale-with-deferred-payments-and-buy-back-option"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2008/brothers-tax-dispute-over-liquidation-gain-from-agricultural-sale-with-deferred-payments-and-buy-back-option"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2008/brothers-tax-dispute-over-liquidation-gain-from-agricultural-sale-with-deferred-payments-and-buy-back-option"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_486-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_486-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_486-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_486-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_486-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2025/swiss-supreme-court-upholds-revocation-of-settlement-permit-due-to-public-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2025/swiss-supreme-court-upholds-revocation-of-settlement-permit-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2025/swiss-supreme-court-upholds-revocation-of-settlement-permit-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2025/swiss-supreme-court-upholds-revocation-of-settlement-permit-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2025/swiss-supreme-court-upholds-revocation-of-settlement-permit-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2025/swiss-supreme-court-upholds-revocation-of-settlement-permit-due-to-public-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2024/state-secretariat-for-migration-v-italian-citizen-early-retirement-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2024/state-secretariat-for-migration-v-italian-citizen-early-retirement-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2024/state-secretariat-for-migration-v-italian-citizen-early-retirement-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2024/state-secretariat-for-migration-v-italian-citizen-early-retirement-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2024/state-secretariat-for-migration-v-italian-citizen-early-retirement-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2024/state-secretariat-for-migration-v-italian-citizen-early-retirement-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2023/non-eu-national-family-reunification-residence-permit-extension-after-divorce-and-closed-domestic-violence-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2023/non-eu-national-family-reunification-residence-permit-extension-after-divorce-and-closed-domestic-violence-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2023/non-eu-national-family-reunification-residence-permit-extension-after-divorce-and-closed-domestic-violence-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2023/non-eu-national-family-reunification-residence-permit-extension-after-divorce-and-closed-domestic-violence-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2023/non-eu-national-family-reunification-residence-permit-extension-after-divorce-and-closed-domestic-violence-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2023/non-eu-national-family-reunification-residence-permit-extension-after-divorce-and-closed-domestic-violence-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2022/brazilian-national-and-fmpa-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2022/brazilian-national-and-fmpa-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2022/brazilian-national-and-fmpa-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2022/brazilian-national-and-fmpa-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2022/brazilian-national-and-fmpa-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2022/brazilian-national-and-fmpa-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2021/taxpayer-challenge-to-ex-officio-assessment-revision-denial-on-grounds-identical-to-untimely-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2021/taxpayer-challenge-to-ex-officio-assessment-revision-denial-on-grounds-identical-to-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2021/taxpayer-challenge-to-ex-officio-assessment-revision-denial-on-grounds-identical-to-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2021/taxpayer-challenge-to-ex-officio-assessment-revision-denial-on-grounds-identical-to-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2021/taxpayer-challenge-to-ex-officio-assessment-revision-denial-on-grounds-identical-to-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2021/taxpayer-challenge-to-ex-officio-assessment-revision-denial-on-grounds-identical-to-untimely-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2020/taxpayers-challenge-to-refusal-of-apartment-rental-deduction-as-disability-expense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2020/taxpayers-challenge-to-refusal-of-apartment-rental-deduction-as-disability-expense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2020/taxpayers-challenge-to-refusal-of-apartment-rental-deduction-as-disability-expense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2020/taxpayers-challenge-to-refusal-of-apartment-rental-deduction-as-disability-expense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2020/taxpayers-challenge-to-refusal-of-apartment-rental-deduction-as-disability-expense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2020/taxpayers-challenge-to-refusal-of-apartment-rental-deduction-as-disability-expense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2019/spouse-v-tax-authority-imputation-of-corporate-vehicle-expenses-as-taxable-shareholder-benefit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2019/spouse-v-tax-authority-imputation-of-corporate-vehicle-expenses-as-taxable-shareholder-benefit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2019/spouse-v-tax-authority-imputation-of-corporate-vehicle-expenses-as-taxable-shareholder-benefit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2019/spouse-v-tax-authority-imputation-of-corporate-vehicle-expenses-as-taxable-shareholder-benefit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2019/spouse-v-tax-authority-imputation-of-corporate-vehicle-expenses-as-taxable-shareholder-benefit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2019/spouse-v-tax-authority-imputation-of-corporate-vehicle-expenses-as-taxable-shareholder-benefit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2018/recognition-of-foreign-professional-qualification-and-time-limits-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2018/recognition-of-foreign-professional-qualification-and-time-limits-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2018/recognition-of-foreign-professional-qualification-and-time-limits-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2018/recognition-of-foreign-professional-qualification-and-time-limits-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2018/recognition-of-foreign-professional-qualification-and-time-limits-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2018/recognition-of-foreign-professional-qualification-and-time-limits-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2017/farmer-s-liquidation-profit-taxation-upon-cessation-of-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2017/farmer-s-liquidation-profit-taxation-upon-cessation-of-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2017/farmer-s-liquidation-profit-taxation-upon-cessation-of-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2017/farmer-s-liquidation-profit-taxation-upon-cessation-of-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2017/farmer-s-liquidation-profit-taxation-upon-cessation-of-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2017/farmer-s-liquidation-profit-taxation-upon-cessation-of-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2016/executor-s-challenge-to-tax-assessments-on-mixed-use-property-sale-fails-due-to-non-compliant-sale-price</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2016/executor-s-challenge-to-tax-assessments-on-mixed-use-property-sale-fails-due-to-non-compliant-sale-price"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2016/executor-s-challenge-to-tax-assessments-on-mixed-use-property-sale-fails-due-to-non-compliant-sale-price"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2016/executor-s-challenge-to-tax-assessments-on-mixed-use-property-sale-fails-due-to-non-compliant-sale-price"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2016/executor-s-challenge-to-tax-assessments-on-mixed-use-property-sale-fails-due-to-non-compliant-sale-price"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2016/executor-s-challenge-to-tax-assessments-on-mixed-use-property-sale-fails-due-to-non-compliant-sale-price"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2014/switzerland-v-austrian-citizen-residence-permit-refusal-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2014/switzerland-v-austrian-citizen-residence-permit-refusal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2014/switzerland-v-austrian-citizen-residence-permit-refusal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2014/switzerland-v-austrian-citizen-residence-permit-refusal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2014/switzerland-v-austrian-citizen-residence-permit-refusal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2014/switzerland-v-austrian-citizen-residence-permit-refusal-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2013/family-reunification-denial-for-minor-exceeding-age-threshold-due-to-late-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2013/family-reunification-denial-for-minor-exceeding-age-threshold-due-to-late-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2013/family-reunification-denial-for-minor-exceeding-age-threshold-due-to-late-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2013/family-reunification-denial-for-minor-exceeding-age-threshold-due-to-late-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2013/family-reunification-denial-for-minor-exceeding-age-threshold-due-to-late-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2013/family-reunification-denial-for-minor-exceeding-age-threshold-due-to-late-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2012/dentist-tax-deductions-for-hockey-ticket-and-lump-sum-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2012/dentist-tax-deductions-for-hockey-ticket-and-lump-sum-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2012/dentist-tax-deductions-for-hockey-ticket-and-lump-sum-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2012/dentist-tax-deductions-for-hockey-ticket-and-lump-sum-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2012/dentist-tax-deductions-for-hockey-ticket-and-lump-sum-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2012/dentist-tax-deductions-for-hockey-ticket-and-lump-sum-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2011/withdrawal-of-residence-permit-following-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2011/withdrawal-of-residence-permit-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2011/withdrawal-of-residence-permit-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2011/withdrawal-of-residence-permit-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2011/withdrawal-of-residence-permit-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2011/withdrawal-of-residence-permit-following-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2010/cantonal-insurer-expansion-and-economic-freedom-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2010/cantonal-insurer-expansion-and-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2010/cantonal-insurer-expansion-and-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2010/cantonal-insurer-expansion-and-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2010/cantonal-insurer-expansion-and-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2010/cantonal-insurer-expansion-and-economic-freedom-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2009/taxpayer-failure-to-cooperate-justifies-discretionary-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2009/taxpayer-failure-to-cooperate-justifies-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2009/taxpayer-failure-to-cooperate-justifies-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2009/taxpayer-failure-to-cooperate-justifies-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2009/taxpayer-failure-to-cooperate-justifies-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2009/taxpayer-failure-to-cooperate-justifies-discretionary-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2008/taxation-of-liquidation-gain-from-farm-sale-and-asset-valuation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2008/taxation-of-liquidation-gain-from-farm-sale-and-asset-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2008/taxation-of-liquidation-gain-from-farm-sale-and-asset-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2008/taxation-of-liquidation-gain-from-farm-sale-and-asset-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2008/taxation-of-liquidation-gain-from-farm-sale-and-asset-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2008/taxation-of-liquidation-gain-from-farm-sale-and-asset-valuation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_485-2007/foreign-national-removal-for-drug-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2007/foreign-national-removal-for-drug-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_485-2007/foreign-national-removal-for-drug-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_485-2007/foreign-national-removal-for-drug-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_485-2007/foreign-national-removal-for-drug-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_485-2007/foreign-national-removal-for-drug-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2024/broadcaster-upheld-against-objectivity-breach-finding-in-ex-attorney-general-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2024/broadcaster-upheld-against-objectivity-breach-finding-in-ex-attorney-general-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2024/broadcaster-upheld-against-objectivity-breach-finding-in-ex-attorney-general-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2024/broadcaster-upheld-against-objectivity-breach-finding-in-ex-attorney-general-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2024/broadcaster-upheld-against-objectivity-breach-finding-in-ex-attorney-general-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2024/broadcaster-upheld-against-objectivity-breach-finding-in-ex-attorney-general-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2023/colombian-national-expulsion-upheld-despite-refugee-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2023/colombian-national-expulsion-upheld-despite-refugee-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2023/colombian-national-expulsion-upheld-despite-refugee-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2023/colombian-national-expulsion-upheld-despite-refugee-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2023/colombian-national-expulsion-upheld-despite-refugee-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2023/colombian-national-expulsion-upheld-despite-refugee-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2022/swiss-federal-supreme-court-upholds-non-renewal-of-eu-national-s-residence-permit-due-to-insufficient-financial-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2022/swiss-federal-supreme-court-upholds-non-renewal-of-eu-national-s-residence-permit-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2022/swiss-federal-supreme-court-upholds-non-renewal-of-eu-national-s-residence-permit-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2022/swiss-federal-supreme-court-upholds-non-renewal-of-eu-national-s-residence-permit-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2022/swiss-federal-supreme-court-upholds-non-renewal-of-eu-national-s-residence-permit-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2022/swiss-federal-supreme-court-upholds-non-renewal-of-eu-national-s-residence-permit-due-to-insufficient-financial-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2021/taxpayer-denial-of-revision-based-on-irrelevant-subsequent-postal-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2021/taxpayer-denial-of-revision-based-on-irrelevant-subsequent-postal-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2021/taxpayer-denial-of-revision-based-on-irrelevant-subsequent-postal-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2021/taxpayer-denial-of-revision-based-on-irrelevant-subsequent-postal-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2021/taxpayer-denial-of-revision-based-on-irrelevant-subsequent-postal-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2021/taxpayer-denial-of-revision-based-on-irrelevant-subsequent-postal-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2020/residence-permit-denial-for-criminal-non-eu-national-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2020/residence-permit-denial-for-criminal-non-eu-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2020/residence-permit-denial-for-criminal-non-eu-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2020/residence-permit-denial-for-criminal-non-eu-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2020/residence-permit-denial-for-criminal-non-eu-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2020/residence-permit-denial-for-criminal-non-eu-national-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2019/corporation-income-tax-and-vehicle-expense-re-integration-dispute-2004-2010</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2019/corporation-income-tax-and-vehicle-expense-re-integration-dispute-2004-2010"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2019/corporation-income-tax-and-vehicle-expense-re-integration-dispute-2004-2010"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2019/corporation-income-tax-and-vehicle-expense-re-integration-dispute-2004-2010"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2019/corporation-income-tax-and-vehicle-expense-re-integration-dispute-2004-2010"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2019/corporation-income-tax-and-vehicle-expense-re-integration-dispute-2004-2010"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2018/german-heir-and-foreign-foundation-real-estate-acquisition-permit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2018/german-heir-and-foreign-foundation-real-estate-acquisition-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2018/german-heir-and-foreign-foundation-real-estate-acquisition-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2018/german-heir-and-foreign-foundation-real-estate-acquisition-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2018/german-heir-and-foreign-foundation-real-estate-acquisition-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2018/german-heir-and-foreign-foundation-real-estate-acquisition-permit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2017/grid-operator-versus-electricity-commission-regarding-cost-allocation-and-party-compensation-in-tariff-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2017/grid-operator-versus-electricity-commission-regarding-cost-allocation-and-party-compensation-in-tariff-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2017/grid-operator-versus-electricity-commission-regarding-cost-allocation-and-party-compensation-in-tariff-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2017/grid-operator-versus-electricity-commission-regarding-cost-allocation-and-party-compensation-in-tariff-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2017/grid-operator-versus-electricity-commission-regarding-cost-allocation-and-party-compensation-in-tariff-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2017/grid-operator-versus-electricity-commission-regarding-cost-allocation-and-party-compensation-in-tariff-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2015/foundation-tax-exemption-for-capital-accumulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2015/foundation-tax-exemption-for-capital-accumulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2015/foundation-tax-exemption-for-capital-accumulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2015/foundation-tax-exemption-for-capital-accumulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2015/foundation-tax-exemption-for-capital-accumulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2015/foundation-tax-exemption-for-capital-accumulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2014/student-s-appeal-denied-for-exceptional-transfer-after-repeated-exam-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2014/student-s-appeal-denied-for-exceptional-transfer-after-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2014/student-s-appeal-denied-for-exceptional-transfer-after-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2014/student-s-appeal-denied-for-exceptional-transfer-after-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2014/student-s-appeal-denied-for-exceptional-transfer-after-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2014/student-s-appeal-denied-for-exceptional-transfer-after-repeated-exam-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2012/serbian-national-v-switzerland-criminal-history-outweighs-marriage-in-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2012/serbian-national-v-switzerland-criminal-history-outweighs-marriage-in-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2012/serbian-national-v-switzerland-criminal-history-outweighs-marriage-in-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2012/serbian-national-v-switzerland-criminal-history-outweighs-marriage-in-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2012/serbian-national-v-switzerland-criminal-history-outweighs-marriage-in-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2012/serbian-national-v-switzerland-criminal-history-outweighs-marriage-in-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2011/foreign-national-c-permit-holder-s-appeal-against-permit-revocation-denied-legal-aid-due-to-lack-of-prospects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2011/foreign-national-c-permit-holder-s-appeal-against-permit-revocation-denied-legal-aid-due-to-lack-of-prospects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2011/foreign-national-c-permit-holder-s-appeal-against-permit-revocation-denied-legal-aid-due-to-lack-of-prospects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2011/foreign-national-c-permit-holder-s-appeal-against-permit-revocation-denied-legal-aid-due-to-lack-of-prospects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2011/foreign-national-c-permit-holder-s-appeal-against-permit-revocation-denied-legal-aid-due-to-lack-of-prospects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2011/foreign-national-c-permit-holder-s-appeal-against-permit-revocation-denied-legal-aid-due-to-lack-of-prospects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2010/media-company-sanction-upheld-for-discriminatory-advertising-commission-guidelines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2010/media-company-sanction-upheld-for-discriminatory-advertising-commission-guidelines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2010/media-company-sanction-upheld-for-discriminatory-advertising-commission-guidelines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2010/media-company-sanction-upheld-for-discriminatory-advertising-commission-guidelines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2010/media-company-sanction-upheld-for-discriminatory-advertising-commission-guidelines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2010/media-company-sanction-upheld-for-discriminatory-advertising-commission-guidelines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2009/taxpayer-domicile-dispute-and-burden-of-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2009/taxpayer-domicile-dispute-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2009/taxpayer-domicile-dispute-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2009/taxpayer-domicile-dispute-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2009/taxpayer-domicile-dispute-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2009/taxpayer-domicile-dispute-and-burden-of-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2008/city-of-geneva-paper-advertising-concession-and-mandatory-bicycle-service-procurement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2008/city-of-geneva-paper-advertising-concession-and-mandatory-bicycle-service-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2008/city-of-geneva-paper-advertising-concession-and-mandatory-bicycle-service-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2008/city-of-geneva-paper-advertising-concession-and-mandatory-bicycle-service-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2008/city-of-geneva-paper-advertising-concession-and-mandatory-bicycle-service-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2008/city-of-geneva-paper-advertising-concession-and-mandatory-bicycle-service-procurement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_484-2007/palestinian-national-asylum-case-detention-justified-to-prevent-evasion-of-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2007/palestinian-national-asylum-case-detention-justified-to-prevent-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_484-2007/palestinian-national-asylum-case-detention-justified-to-prevent-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_484-2007/palestinian-national-asylum-case-detention-justified-to-prevent-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_484-2007/palestinian-national-asylum-case-detention-justified-to-prevent-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_484-2007/palestinian-national-asylum-case-detention-justified-to-prevent-evasion-of-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2024/refusal-of-family-reunification-after-deportation-due-to-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2024/refusal-of-family-reunification-after-deportation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2024/refusal-of-family-reunification-after-deportation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2024/refusal-of-family-reunification-after-deportation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2024/refusal-of-family-reunification-after-deportation-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2024/refusal-of-family-reunification-after-deportation-due-to-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2023/civil-servant-s-claim-for-damages-over-wrongful-termination-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2023/civil-servant-s-claim-for-damages-over-wrongful-termination-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2023/civil-servant-s-claim-for-damages-over-wrongful-termination-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2023/civil-servant-s-claim-for-damages-over-wrongful-termination-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2023/civil-servant-s-claim-for-damages-over-wrongful-termination-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2023/civil-servant-s-claim-for-damages-over-wrongful-termination-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2022/refusal-to-authorize-garden-use-servitude-on-agricultural-plot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2022/refusal-to-authorize-garden-use-servitude-on-agricultural-plot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2022/refusal-to-authorize-garden-use-servitude-on-agricultural-plot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2022/refusal-to-authorize-garden-use-servitude-on-agricultural-plot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2022/refusal-to-authorize-garden-use-servitude-on-agricultural-plot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2022/refusal-to-authorize-garden-use-servitude-on-agricultural-plot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2021/mongolian-national-v-switzerland-residence-permit-for-alleged-human-trafficking-victim-under-ceth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2021/mongolian-national-v-switzerland-residence-permit-for-alleged-human-trafficking-victim-under-ceth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2021/mongolian-national-v-switzerland-residence-permit-for-alleged-human-trafficking-victim-under-ceth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2021/mongolian-national-v-switzerland-residence-permit-for-alleged-human-trafficking-victim-under-ceth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2021/mongolian-national-v-switzerland-residence-permit-for-alleged-human-trafficking-victim-under-ceth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2021/mongolian-national-v-switzerland-residence-permit-for-alleged-human-trafficking-victim-under-ceth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2020/broadcasting-organization-v-independent-complaints-authority-insurance-law-program-accuracy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2020/broadcasting-organization-v-independent-complaints-authority-insurance-law-program-accuracy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2020/broadcasting-organization-v-independent-complaints-authority-insurance-law-program-accuracy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2020/broadcasting-organization-v-independent-complaints-authority-insurance-law-program-accuracy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2020/broadcasting-organization-v-independent-complaints-authority-insurance-law-program-accuracy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2020/broadcasting-organization-v-independent-complaints-authority-insurance-law-program-accuracy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2019/mootness-of-residence-permit-appeal-due-to-subsequent-tolerance-grant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2019/mootness-of-residence-permit-appeal-due-to-subsequent-tolerance-grant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2019/mootness-of-residence-permit-appeal-due-to-subsequent-tolerance-grant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2019/mootness-of-residence-permit-appeal-due-to-subsequent-tolerance-grant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2019/mootness-of-residence-permit-appeal-due-to-subsequent-tolerance-grant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2019/mootness-of-residence-permit-appeal-due-to-subsequent-tolerance-grant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2018/swiss-supreme-court-upholds-revocation-of-eu-permit-over-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2018/swiss-supreme-court-upholds-revocation-of-eu-permit-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2018/swiss-supreme-court-upholds-revocation-of-eu-permit-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2018/swiss-supreme-court-upholds-revocation-of-eu-permit-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2018/swiss-supreme-court-upholds-revocation-of-eu-permit-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2018/swiss-supreme-court-upholds-revocation-of-eu-permit-over-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2017/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-turkish-family-based-on-marital-fraud-and-concealment-of-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2017/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-turkish-family-based-on-marital-fraud-and-concealment-of-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2017/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-turkish-family-based-on-marital-fraud-and-concealment-of-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2017/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-turkish-family-based-on-marital-fraud-and-concealment-of-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2017/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-turkish-family-based-on-marital-fraud-and-concealment-of-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2017/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-for-turkish-family-based-on-marital-fraud-and-concealment-of-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2016/liechtenstein-company-subject-to-swiss-tax-through-center-of-actual-management-in-zurich</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2016/liechtenstein-company-subject-to-swiss-tax-through-center-of-actual-management-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2016/liechtenstein-company-subject-to-swiss-tax-through-center-of-actual-management-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2016/liechtenstein-company-subject-to-swiss-tax-through-center-of-actual-management-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2016/liechtenstein-company-subject-to-swiss-tax-through-center-of-actual-management-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2016/liechtenstein-company-subject-to-swiss-tax-through-center-of-actual-management-in-zurich"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2015/utility-provider-s-hydrant-charge-lacked-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2015/utility-provider-s-hydrant-charge-lacked-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2015/utility-provider-s-hydrant-charge-lacked-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2015/utility-provider-s-hydrant-charge-lacked-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2015/utility-provider-s-hydrant-charge-lacked-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2015/utility-provider-s-hydrant-charge-lacked-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2014/kosovar-national-v-switzerland-lapse-of-residence-permit-due-to-extended-absence-and-dissolved-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2014/kosovar-national-v-switzerland-lapse-of-residence-permit-due-to-extended-absence-and-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2014/kosovar-national-v-switzerland-lapse-of-residence-permit-due-to-extended-absence-and-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2014/kosovar-national-v-switzerland-lapse-of-residence-permit-due-to-extended-absence-and-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2014/kosovar-national-v-switzerland-lapse-of-residence-permit-due-to-extended-absence-and-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2014/kosovar-national-v-switzerland-lapse-of-residence-permit-due-to-extended-absence-and-dissolved-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2013/importer-v-state-fish-seizure-due-to-temperature-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2013/importer-v-state-fish-seizure-due-to-temperature-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2013/importer-v-state-fish-seizure-due-to-temperature-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2013/importer-v-state-fish-seizure-due-to-temperature-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2013/importer-v-state-fish-seizure-due-to-temperature-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2013/importer-v-state-fish-seizure-due-to-temperature-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2012/serbian-national-residence-permit-refusal-due-to-criminal-history-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2012/serbian-national-residence-permit-refusal-due-to-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2012/serbian-national-residence-permit-refusal-due-to-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2012/serbian-national-residence-permit-refusal-due-to-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2012/serbian-national-residence-permit-refusal-due-to-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2012/serbian-national-residence-permit-refusal-due-to-criminal-history-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2011/company-tax-appeal-admissibility-dispute-over-timeliness-of-procedural-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2011/company-tax-appeal-admissibility-dispute-over-timeliness-of-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2011/company-tax-appeal-admissibility-dispute-over-timeliness-of-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2011/company-tax-appeal-admissibility-dispute-over-timeliness-of-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2011/company-tax-appeal-admissibility-dispute-over-timeliness-of-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2011/company-tax-appeal-admissibility-dispute-over-timeliness-of-procedural-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2010/withdrawal-of-appeal-against-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2010/withdrawal-of-appeal-against-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2010/withdrawal-of-appeal-against-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2010/withdrawal-of-appeal-against-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2010/withdrawal-of-appeal-against-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2010/withdrawal-of-appeal-against-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2009/algerian-national-must-await-residence-decision-abroad-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2009/algerian-national-must-await-residence-decision-abroad-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2009/algerian-national-must-await-residence-decision-abroad-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2009/algerian-national-must-await-residence-decision-abroad-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2009/algerian-national-must-await-residence-decision-abroad-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2009/algerian-national-must-await-residence-decision-abroad-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2008/federal-supreme-court-affirms-extended-administrative-detention-for-non-departing-turkish-national-despite-detention-conditions-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2008/federal-supreme-court-affirms-extended-administrative-detention-for-non-departing-turkish-national-despite-detention-conditions-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2008/federal-supreme-court-affirms-extended-administrative-detention-for-non-departing-turkish-national-despite-detention-conditions-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2008/federal-supreme-court-affirms-extended-administrative-detention-for-non-departing-turkish-national-despite-detention-conditions-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2008/federal-supreme-court-affirms-extended-administrative-detention-for-non-departing-turkish-national-despite-detention-conditions-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2008/federal-supreme-court-affirms-extended-administrative-detention-for-non-departing-turkish-national-despite-detention-conditions-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_483-2007/physician-s-appeal-against-educator-status-withdrawal-deemed-vexatious-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2007/physician-s-appeal-against-educator-status-withdrawal-deemed-vexatious-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_483-2007/physician-s-appeal-against-educator-status-withdrawal-deemed-vexatious-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_483-2007/physician-s-appeal-against-educator-status-withdrawal-deemed-vexatious-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_483-2007/physician-s-appeal-against-educator-status-withdrawal-deemed-vexatious-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_483-2007/physician-s-appeal-against-educator-status-withdrawal-deemed-vexatious-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2024/farmer-permanently-banned-from-owning-cattle-due-to-repeated-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2024/farmer-permanently-banned-from-owning-cattle-due-to-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2024/farmer-permanently-banned-from-owning-cattle-due-to-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2024/farmer-permanently-banned-from-owning-cattle-due-to-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2024/farmer-permanently-banned-from-owning-cattle-due-to-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2024/farmer-permanently-banned-from-owning-cattle-due-to-repeated-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2023/north-macedonia-v-switzerland-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2023/north-macedonia-v-switzerland-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2023/north-macedonia-v-switzerland-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2023/north-macedonia-v-switzerland-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2023/north-macedonia-v-switzerland-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2023/north-macedonia-v-switzerland-revocation-of-residence-permit-due-to-prolonged-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-concealed-parallel-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-concealed-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-concealed-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-concealed-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-concealed-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-concealed-parallel-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2021/company-tax-assessment-appeal-regarding-deductible-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2021/company-tax-assessment-appeal-regarding-deductible-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2021/company-tax-assessment-appeal-regarding-deductible-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2021/company-tax-assessment-appeal-regarding-deductible-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2021/company-tax-assessment-appeal-regarding-deductible-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2021/company-tax-assessment-appeal-regarding-deductible-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2020/physician-s-claim-for-swiss-medical-registration-based-on-yugoslav-diploma-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2020/physician-s-claim-for-swiss-medical-registration-based-on-yugoslav-diploma-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2020/physician-s-claim-for-swiss-medical-registration-based-on-yugoslav-diploma-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2020/physician-s-claim-for-swiss-medical-registration-based-on-yugoslav-diploma-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2020/physician-s-claim-for-swiss-medical-registration-based-on-yugoslav-diploma-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2020/physician-s-claim-for-swiss-medical-registration-based-on-yugoslav-diploma-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2019/swiss-confederation-v-claimants-admissibility-of-appeal-regarding-procedural-costs-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2019/swiss-confederation-v-claimants-admissibility-of-appeal-regarding-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2019/swiss-confederation-v-claimants-admissibility-of-appeal-regarding-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2019/swiss-confederation-v-claimants-admissibility-of-appeal-regarding-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2019/swiss-confederation-v-claimants-admissibility-of-appeal-regarding-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2019/swiss-confederation-v-claimants-admissibility-of-appeal-regarding-procedural-costs-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2018/veterinarian-order-compliance-and-herens-cow-outdoor-exercise-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2018/veterinarian-order-compliance-and-herens-cow-outdoor-exercise-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2018/veterinarian-order-compliance-and-herens-cow-outdoor-exercise-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2018/veterinarian-order-compliance-and-herens-cow-outdoor-exercise-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2018/veterinarian-order-compliance-and-herens-cow-outdoor-exercise-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2018/veterinarian-order-compliance-and-herens-cow-outdoor-exercise-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2017/residence-permit-lapse-upon-nullified-naturalization-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2017/residence-permit-lapse-upon-nullified-naturalization-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2017/residence-permit-lapse-upon-nullified-naturalization-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2017/residence-permit-lapse-upon-nullified-naturalization-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2017/residence-permit-lapse-upon-nullified-naturalization-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2017/residence-permit-lapse-upon-nullified-naturalization-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2015/taxpayer-appeal-rejection-regarding-real-estate-gains-tax-settlement-due-to-lack-of-specific-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2015/taxpayer-appeal-rejection-regarding-real-estate-gains-tax-settlement-due-to-lack-of-specific-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2015/taxpayer-appeal-rejection-regarding-real-estate-gains-tax-settlement-due-to-lack-of-specific-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2015/taxpayer-appeal-rejection-regarding-real-estate-gains-tax-settlement-due-to-lack-of-specific-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2015/taxpayer-appeal-rejection-regarding-real-estate-gains-tax-settlement-due-to-lack-of-specific-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2015/taxpayer-appeal-rejection-regarding-real-estate-gains-tax-settlement-due-to-lack-of-specific-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2013/father-challenges-fire-brigade-intervention-costs-following-drunk-driving-accident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2013/father-challenges-fire-brigade-intervention-costs-following-drunk-driving-accident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2013/father-challenges-fire-brigade-intervention-costs-following-drunk-driving-accident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2013/father-challenges-fire-brigade-intervention-costs-following-drunk-driving-accident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2013/father-challenges-fire-brigade-intervention-costs-following-drunk-driving-accident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2013/father-challenges-fire-brigade-intervention-costs-following-drunk-driving-accident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2012/appeal-dismissed-for-non-payment-of-cost-advance-in-family-reunification-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2012/appeal-dismissed-for-non-payment-of-cost-advance-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2012/appeal-dismissed-for-non-payment-of-cost-advance-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2012/appeal-dismissed-for-non-payment-of-cost-advance-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2012/appeal-dismissed-for-non-payment-of-cost-advance-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2012/appeal-dismissed-for-non-payment-of-cost-advance-in-family-reunification-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2011/cooperative-society-tax-dispute-intercantonal-double-taxation-and-participation-reduction-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2011/cooperative-society-tax-dispute-intercantonal-double-taxation-and-participation-reduction-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2011/cooperative-society-tax-dispute-intercantonal-double-taxation-and-participation-reduction-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2011/cooperative-society-tax-dispute-intercantonal-double-taxation-and-participation-reduction-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2011/cooperative-society-tax-dispute-intercantonal-double-taxation-and-participation-reduction-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2011/cooperative-society-tax-dispute-intercantonal-double-taxation-and-participation-reduction-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2010/appeal-dismissed-due-to-out-of-court-settlement-of-it-contract-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2010/appeal-dismissed-due-to-out-of-court-settlement-of-it-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2010/appeal-dismissed-due-to-out-of-court-settlement-of-it-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2010/appeal-dismissed-due-to-out-of-court-settlement-of-it-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2010/appeal-dismissed-due-to-out-of-court-settlement-of-it-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2010/appeal-dismissed-due-to-out-of-court-settlement-of-it-contract-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2009/zurich-landlord-v-lucerne-tax-authority-lump-sum-deduction-for-mixed-use-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2009/zurich-landlord-v-lucerne-tax-authority-lump-sum-deduction-for-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2009/zurich-landlord-v-lucerne-tax-authority-lump-sum-deduction-for-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2009/zurich-landlord-v-lucerne-tax-authority-lump-sum-deduction-for-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2009/zurich-landlord-v-lucerne-tax-authority-lump-sum-deduction-for-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2009/zurich-landlord-v-lucerne-tax-authority-lump-sum-deduction-for-mixed-use-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2008/lebanese-national-s-family-reunification-request-for-minor-daughter-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2008/lebanese-national-s-family-reunification-request-for-minor-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2008/lebanese-national-s-family-reunification-request-for-minor-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2008/lebanese-national-s-family-reunification-request-for-minor-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2008/lebanese-national-s-family-reunification-request-for-minor-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2008/lebanese-national-s-family-reunification-request-for-minor-daughter-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_482-2007/physician-s-repeated-applications-to-resume-practice-barred-by-res-judicata-and-abuse-of-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2007/physician-s-repeated-applications-to-resume-practice-barred-by-res-judicata-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_482-2007/physician-s-repeated-applications-to-resume-practice-barred-by-res-judicata-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_482-2007/physician-s-repeated-applications-to-resume-practice-barred-by-res-judicata-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_482-2007/physician-s-repeated-applications-to-resume-practice-barred-by-res-judicata-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_482-2007/physician-s-repeated-applications-to-resume-practice-barred-by-res-judicata-and-abuse-of-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2024/revocation-of-eu-efta-settlement-permit-due-to-criminal-conviction-and-procedural-dismissal-for-non-payment-of-security-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2024/revocation-of-eu-efta-settlement-permit-due-to-criminal-conviction-and-procedural-dismissal-for-non-payment-of-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2024/revocation-of-eu-efta-settlement-permit-due-to-criminal-conviction-and-procedural-dismissal-for-non-payment-of-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2024/revocation-of-eu-efta-settlement-permit-due-to-criminal-conviction-and-procedural-dismissal-for-non-payment-of-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2024/revocation-of-eu-efta-settlement-permit-due-to-criminal-conviction-and-procedural-dismissal-for-non-payment-of-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2024/revocation-of-eu-efta-settlement-permit-due-to-criminal-conviction-and-procedural-dismissal-for-non-payment-of-security-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2023/swiss-federal-supreme-court-upholds-refusal-of-tax-information-assistance-to-portugal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2023/swiss-federal-supreme-court-upholds-refusal-of-tax-information-assistance-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2023/swiss-federal-supreme-court-upholds-refusal-of-tax-information-assistance-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2023/swiss-federal-supreme-court-upholds-refusal-of-tax-information-assistance-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2023/swiss-federal-supreme-court-upholds-refusal-of-tax-information-assistance-to-portugal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2023/swiss-federal-supreme-court-upholds-refusal-of-tax-information-assistance-to-portugal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2022/closure-of-erotic-businesses-appeal-manifest-inadmissibility-due-to-lack-of-legal-substance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2022/closure-of-erotic-businesses-appeal-manifest-inadmissibility-due-to-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2022/closure-of-erotic-businesses-appeal-manifest-inadmissibility-due-to-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2022/closure-of-erotic-businesses-appeal-manifest-inadmissibility-due-to-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2022/closure-of-erotic-businesses-appeal-manifest-inadmissibility-due-to-lack-of-legal-substance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2022/closure-of-erotic-businesses-appeal-manifest-inadmissibility-due-to-lack-of-legal-substance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2021/peru-v-swiss-federal-supreme-court-transfer-pricing-documentation-and-trade-secrets-under-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2021/peru-v-swiss-federal-supreme-court-transfer-pricing-documentation-and-trade-secrets-under-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2021/peru-v-swiss-federal-supreme-court-transfer-pricing-documentation-and-trade-secrets-under-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2021/peru-v-swiss-federal-supreme-court-transfer-pricing-documentation-and-trade-secrets-under-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2021/peru-v-swiss-federal-supreme-court-transfer-pricing-documentation-and-trade-secrets-under-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2021/peru-v-swiss-federal-supreme-court-transfer-pricing-documentation-and-trade-secrets-under-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2020/swiss-refusal-of-cross-border-commuter-permit-based-on-italian-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2020/swiss-refusal-of-cross-border-commuter-permit-based-on-italian-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2020/swiss-refusal-of-cross-border-commuter-permit-based-on-italian-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2020/swiss-refusal-of-cross-border-commuter-permit-based-on-italian-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2020/swiss-refusal-of-cross-border-commuter-permit-based-on-italian-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2020/swiss-refusal-of-cross-border-commuter-permit-based-on-italian-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2019/revocation-of-domicile-permit-for-italian-national-based-on-conviction-for-misappropriation-and-money-laundering</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2019/revocation-of-domicile-permit-for-italian-national-based-on-conviction-for-misappropriation-and-money-laundering"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2019/revocation-of-domicile-permit-for-italian-national-based-on-conviction-for-misappropriation-and-money-laundering"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2019/revocation-of-domicile-permit-for-italian-national-based-on-conviction-for-misappropriation-and-money-laundering"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2019/revocation-of-domicile-permit-for-italian-national-based-on-conviction-for-misappropriation-and-money-laundering"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2019/revocation-of-domicile-permit-for-italian-national-based-on-conviction-for-misappropriation-and-money-laundering"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2018/family-reunification-denial-for-late-application-despite-c-permit-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2018/family-reunification-denial-for-late-application-despite-c-permit-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2018/family-reunification-denial-for-late-application-despite-c-permit-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2018/family-reunification-denial-for-late-application-despite-c-permit-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2018/family-reunification-denial-for-late-application-despite-c-permit-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2018/family-reunification-denial-for-late-application-despite-c-permit-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2017/detention-pending-deportation-and-right-to-marry-art-8-12-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2017/detention-pending-deportation-and-right-to-marry-art-8-12-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2017/detention-pending-deportation-and-right-to-marry-art-8-12-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2017/detention-pending-deportation-and-right-to-marry-art-8-12-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2017/detention-pending-deportation-and-right-to-marry-art-8-12-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2017/detention-pending-deportation-and-right-to-marry-art-8-12-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2016/shareholder-loan-and-excessive-fees-as-hidden-profit-distributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2016/shareholder-loan-and-excessive-fees-as-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2016/shareholder-loan-and-excessive-fees-as-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2016/shareholder-loan-and-excessive-fees-as-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2016/shareholder-loan-and-excessive-fees-as-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2016/shareholder-loan-and-excessive-fees-as-hidden-profit-distributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2015/trustee-s-appeal-against-mandatory-vocational-training-fund-contribution-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2015/trustee-s-appeal-against-mandatory-vocational-training-fund-contribution-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2015/trustee-s-appeal-against-mandatory-vocational-training-fund-contribution-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2015/trustee-s-appeal-against-mandatory-vocational-training-fund-contribution-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2015/trustee-s-appeal-against-mandatory-vocational-training-fund-contribution-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2015/trustee-s-appeal-against-mandatory-vocational-training-fund-contribution-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2014/taxation-of-ahv-pension-for-recipient-of-supplementary-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2014/taxation-of-ahv-pension-for-recipient-of-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2014/taxation-of-ahv-pension-for-recipient-of-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2014/taxation-of-ahv-pension-for-recipient-of-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2014/taxation-of-ahv-pension-for-recipient-of-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2014/taxation-of-ahv-pension-for-recipient-of-supplementary-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2013/a-x-v-switzerland-refusal-to-reconsider-residence-permit-based-on-failed-grounds-for-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2013/a-x-v-switzerland-refusal-to-reconsider-residence-permit-based-on-failed-grounds-for-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2013/a-x-v-switzerland-refusal-to-reconsider-residence-permit-based-on-failed-grounds-for-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2013/a-x-v-switzerland-refusal-to-reconsider-residence-permit-based-on-failed-grounds-for-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2013/a-x-v-switzerland-refusal-to-reconsider-residence-permit-based-on-failed-grounds-for-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2013/a-x-v-switzerland-refusal-to-reconsider-residence-permit-based-on-failed-grounds-for-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2012/revocation-of-settlement-permit-due-to-serious-criminal-offenses-and-financial-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2012/revocation-of-settlement-permit-due-to-serious-criminal-offenses-and-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2012/revocation-of-settlement-permit-due-to-serious-criminal-offenses-and-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2012/revocation-of-settlement-permit-due-to-serious-criminal-offenses-and-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2012/revocation-of-settlement-permit-due-to-serious-criminal-offenses-and-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2012/revocation-of-settlement-permit-due-to-serious-criminal-offenses-and-financial-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2011/pakistani-national-s-residence-permit-appeal-moot-after-marriage-to-polish-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2011/pakistani-national-s-residence-permit-appeal-moot-after-marriage-to-polish-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2011/pakistani-national-s-residence-permit-appeal-moot-after-marriage-to-polish-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2011/pakistani-national-s-residence-permit-appeal-moot-after-marriage-to-polish-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2011/pakistani-national-s-residence-permit-appeal-moot-after-marriage-to-polish-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2011/pakistani-national-s-residence-permit-appeal-moot-after-marriage-to-polish-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2010/appeal-withdrawal-due-to-settlement-in-it-procurement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2010/appeal-withdrawal-due-to-settlement-in-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2010/appeal-withdrawal-due-to-settlement-in-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2010/appeal-withdrawal-due-to-settlement-in-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2010/appeal-withdrawal-due-to-settlement-in-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2010/appeal-withdrawal-due-to-settlement-in-it-procurement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2009/tax-annuity-deduction-recourse-inadmissible-for-formal-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2009/tax-annuity-deduction-recourse-inadmissible-for-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2009/tax-annuity-deduction-recourse-inadmissible-for-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2009/tax-annuity-deduction-recourse-inadmissible-for-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2009/tax-annuity-deduction-recourse-inadmissible-for-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2009/tax-annuity-deduction-recourse-inadmissible-for-formal-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2008/appeal-non-admitted-for-failure-to-pay-advance-tax-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2008/appeal-non-admitted-for-failure-to-pay-advance-tax-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2008/appeal-non-admitted-for-failure-to-pay-advance-tax-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2008/appeal-non-admitted-for-failure-to-pay-advance-tax-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2008/appeal-non-admitted-for-failure-to-pay-advance-tax-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2008/appeal-non-admitted-for-failure-to-pay-advance-tax-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_481-2007/federal-court-upholds-denial-of-family-reunification-for-unmarried-minor-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2007/federal-court-upholds-denial-of-family-reunification-for-unmarried-minor-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_481-2007/federal-court-upholds-denial-of-family-reunification-for-unmarried-minor-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_481-2007/federal-court-upholds-denial-of-family-reunification-for-unmarried-minor-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_481-2007/federal-court-upholds-denial-of-family-reunification-for-unmarried-minor-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_481-2007/federal-court-upholds-denial-of-family-reunification-for-unmarried-minor-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2025/federal-supreme-court-on-appealability-of-interlocutory-decisions-in-state-liability-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2025/federal-supreme-court-on-appealability-of-interlocutory-decisions-in-state-liability-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2025/federal-supreme-court-on-appealability-of-interlocutory-decisions-in-state-liability-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2025/federal-supreme-court-on-appealability-of-interlocutory-decisions-in-state-liability-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2025/federal-supreme-court-on-appealability-of-interlocutory-decisions-in-state-liability-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2025/federal-supreme-court-on-appealability-of-interlocutory-decisions-in-state-liability-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2024/swiss-federal-supreme-court-limits-denial-of-short-stay-permits-for-undocumented-nationals-seeking-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2024/swiss-federal-supreme-court-limits-denial-of-short-stay-permits-for-undocumented-nationals-seeking-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2024/swiss-federal-supreme-court-limits-denial-of-short-stay-permits-for-undocumented-nationals-seeking-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2024/swiss-federal-supreme-court-limits-denial-of-short-stay-permits-for-undocumented-nationals-seeking-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2024/swiss-federal-supreme-court-limits-denial-of-short-stay-permits-for-undocumented-nationals-seeking-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2024/swiss-federal-supreme-court-limits-denial-of-short-stay-permits-for-undocumented-nationals-seeking-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2023/swiss-federal-railways-v-city-of-bern-sewage-canal-cost-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2023/swiss-federal-railways-v-city-of-bern-sewage-canal-cost-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2023/swiss-federal-railways-v-city-of-bern-sewage-canal-cost-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2023/swiss-federal-railways-v-city-of-bern-sewage-canal-cost-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2023/swiss-federal-railways-v-city-of-bern-sewage-canal-cost-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2023/swiss-federal-railways-v-city-of-bern-sewage-canal-cost-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2022/claimant-fails-to-pay-cost-advance-resulting-in-case-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2022/claimant-fails-to-pay-cost-advance-resulting-in-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2022/claimant-fails-to-pay-cost-advance-resulting-in-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2022/claimant-fails-to-pay-cost-advance-resulting-in-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2022/claimant-fails-to-pay-cost-advance-resulting-in-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2022/claimant-fails-to-pay-cost-advance-resulting-in-case-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2021/kosovan-national-v-switzerland-entry-ban-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2021/kosovan-national-v-switzerland-entry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2021/kosovan-national-v-switzerland-entry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2021/kosovan-national-v-switzerland-entry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2021/kosovan-national-v-switzerland-entry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2021/kosovan-national-v-switzerland-entry-ban-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2020/criminal-convictions-justifying-refusal-of-eu-efta-border-commuter-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2020/criminal-convictions-justifying-refusal-of-eu-efta-border-commuter-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2020/criminal-convictions-justifying-refusal-of-eu-efta-border-commuter-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2020/criminal-convictions-justifying-refusal-of-eu-efta-border-commuter-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2020/criminal-convictions-justifying-refusal-of-eu-efta-border-commuter-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2020/criminal-convictions-justifying-refusal-of-eu-efta-border-commuter-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2019/tax-domicile-dispute-taxpayer-s-center-of-life-interests-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2019/tax-domicile-dispute-taxpayer-s-center-of-life-interests-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2019/tax-domicile-dispute-taxpayer-s-center-of-life-interests-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2019/tax-domicile-dispute-taxpayer-s-center-of-life-interests-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2019/tax-domicile-dispute-taxpayer-s-center-of-life-interests-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2019/tax-domicile-dispute-taxpayer-s-center-of-life-interests-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2018/cantonal-court-dismissal-of-appeal-upheld-due-to-failure-to-pay-court-cost-advances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2018/cantonal-court-dismissal-of-appeal-upheld-due-to-failure-to-pay-court-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2018/cantonal-court-dismissal-of-appeal-upheld-due-to-failure-to-pay-court-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2018/cantonal-court-dismissal-of-appeal-upheld-due-to-failure-to-pay-court-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2018/cantonal-court-dismissal-of-appeal-upheld-due-to-failure-to-pay-court-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2018/cantonal-court-dismissal-of-appeal-upheld-due-to-failure-to-pay-court-cost-advances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2017/taxpayer-v-tax-authority-dissolution-of-real-estate-tax-provisions-following-revocation-of-building-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2017/taxpayer-v-tax-authority-dissolution-of-real-estate-tax-provisions-following-revocation-of-building-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2017/taxpayer-v-tax-authority-dissolution-of-real-estate-tax-provisions-following-revocation-of-building-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2017/taxpayer-v-tax-authority-dissolution-of-real-estate-tax-provisions-following-revocation-of-building-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2017/taxpayer-v-tax-authority-dissolution-of-real-estate-tax-provisions-following-revocation-of-building-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2017/taxpayer-v-tax-authority-dissolution-of-real-estate-tax-provisions-following-revocation-of-building-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2014/ukrainian-national-s-hardship-claim-for-residence-permit-extension-denied-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2014/ukrainian-national-s-hardship-claim-for-residence-permit-extension-denied-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2014/ukrainian-national-s-hardship-claim-for-residence-permit-extension-denied-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2014/ukrainian-national-s-hardship-claim-for-residence-permit-extension-denied-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2014/ukrainian-national-s-hardship-claim-for-residence-permit-extension-denied-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2014/ukrainian-national-s-hardship-claim-for-residence-permit-extension-denied-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2012/doctor-s-right-to-use-titular-professorship-post-employment-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2012/doctor-s-right-to-use-titular-professorship-post-employment-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2012/doctor-s-right-to-use-titular-professorship-post-employment-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2012/doctor-s-right-to-use-titular-professorship-post-employment-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2012/doctor-s-right-to-use-titular-professorship-post-employment-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2012/doctor-s-right-to-use-titular-professorship-post-employment-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2011/taxpayer-s-premature-appeal-of-interlocutory-cost-decision-following-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2011/taxpayer-s-premature-appeal-of-interlocutory-cost-decision-following-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2011/taxpayer-s-premature-appeal-of-interlocutory-cost-decision-following-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2011/taxpayer-s-premature-appeal-of-interlocutory-cost-decision-following-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2011/taxpayer-s-premature-appeal-of-interlocutory-cost-decision-following-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2011/taxpayer-s-premature-appeal-of-interlocutory-cost-decision-following-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2010/taxpayer-s-right-to-determine-quantum-of-deferred-real-estate-gain-before-tax-liability-arises</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2010/taxpayer-s-right-to-determine-quantum-of-deferred-real-estate-gain-before-tax-liability-arises"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2010/taxpayer-s-right-to-determine-quantum-of-deferred-real-estate-gain-before-tax-liability-arises"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2010/taxpayer-s-right-to-determine-quantum-of-deferred-real-estate-gain-before-tax-liability-arises"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2010/taxpayer-s-right-to-determine-quantum-of-deferred-real-estate-gain-before-tax-liability-arises"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2010/taxpayer-s-right-to-determine-quantum-of-deferred-real-estate-gain-before-tax-liability-arises"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2009/taxpayer-appeal-on-attempted-evasion-and-voluntary-disclosure-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2009/taxpayer-appeal-on-attempted-evasion-and-voluntary-disclosure-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2009/taxpayer-appeal-on-attempted-evasion-and-voluntary-disclosure-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2009/taxpayer-appeal-on-attempted-evasion-and-voluntary-disclosure-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2009/taxpayer-appeal-on-attempted-evasion-and-voluntary-disclosure-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2009/taxpayer-appeal-on-attempted-evasion-and-voluntary-disclosure-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2008/company-vat-liability-on-discovery-packages-and-explicit-representation-standard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2008/company-vat-liability-on-discovery-packages-and-explicit-representation-standard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2008/company-vat-liability-on-discovery-packages-and-explicit-representation-standard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2008/company-vat-liability-on-discovery-packages-and-explicit-representation-standard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2008/company-vat-liability-on-discovery-packages-and-explicit-representation-standard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2008/company-vat-liability-on-discovery-packages-and-explicit-representation-standard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_480-2007/federal-tribunal-upholds-non-renewal-of-residence-permit-following-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2007/federal-tribunal-upholds-non-renewal-of-residence-permit-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_480-2007/federal-tribunal-upholds-non-renewal-of-residence-permit-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_480-2007/federal-tribunal-upholds-non-renewal-of-residence-permit-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_480-2007/federal-tribunal-upholds-non-renewal-of-residence-permit-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_480-2007/federal-tribunal-upholds-non-renewal-of-residence-permit-following-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2024/cantonal-repayment-order-upheld-for-covid-hardship-funds-denied-due-to-insufficient-turnover-following-business-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2024/cantonal-repayment-order-upheld-for-covid-hardship-funds-denied-due-to-insufficient-turnover-following-business-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2024/cantonal-repayment-order-upheld-for-covid-hardship-funds-denied-due-to-insufficient-turnover-following-business-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2024/cantonal-repayment-order-upheld-for-covid-hardship-funds-denied-due-to-insufficient-turnover-following-business-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2024/cantonal-repayment-order-upheld-for-covid-hardship-funds-denied-due-to-insufficient-turnover-following-business-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2024/cantonal-repayment-order-upheld-for-covid-hardship-funds-denied-due-to-insufficient-turnover-following-business-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2023/minor-s-right-to-subsidized-legal-counsel-in-residence-permit-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2023/minor-s-right-to-subsidized-legal-counsel-in-residence-permit-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2023/minor-s-right-to-subsidized-legal-counsel-in-residence-permit-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2023/minor-s-right-to-subsidized-legal-counsel-in-residence-permit-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2023/minor-s-right-to-subsidized-legal-counsel-in-residence-permit-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2023/minor-s-right-to-subsidized-legal-counsel-in-residence-permit-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2022/swiss-federal-court-upholds-denial-of-loan-interest-and-debt-deductions-due-to-tax-evasion-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2022/swiss-federal-court-upholds-denial-of-loan-interest-and-debt-deductions-due-to-tax-evasion-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2022/swiss-federal-court-upholds-denial-of-loan-interest-and-debt-deductions-due-to-tax-evasion-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2022/swiss-federal-court-upholds-denial-of-loan-interest-and-debt-deductions-due-to-tax-evasion-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2022/swiss-federal-court-upholds-denial-of-loan-interest-and-debt-deductions-due-to-tax-evasion-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2022/swiss-federal-court-upholds-denial-of-loan-interest-and-debt-deductions-due-to-tax-evasion-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2021/federal-supreme-court-ruling-on-revocation-of-long-term-residency-due-to-social-welfare-dependence-procedural-errors-in-warning-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2021/federal-supreme-court-ruling-on-revocation-of-long-term-residency-due-to-social-welfare-dependence-procedural-errors-in-warning-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2021/federal-supreme-court-ruling-on-revocation-of-long-term-residency-due-to-social-welfare-dependence-procedural-errors-in-warning-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2021/federal-supreme-court-ruling-on-revocation-of-long-term-residency-due-to-social-welfare-dependence-procedural-errors-in-warning-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2021/federal-supreme-court-ruling-on-revocation-of-long-term-residency-due-to-social-welfare-dependence-procedural-errors-in-warning-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2021/federal-supreme-court-ruling-on-revocation-of-long-term-residency-due-to-social-welfare-dependence-procedural-errors-in-warning-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2020/swiss-book-distributor-fine-annulled-over-vertical-agreements-excluding-parallel-imports</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2020/swiss-book-distributor-fine-annulled-over-vertical-agreements-excluding-parallel-imports"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2020/swiss-book-distributor-fine-annulled-over-vertical-agreements-excluding-parallel-imports"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2020/swiss-book-distributor-fine-annulled-over-vertical-agreements-excluding-parallel-imports"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2020/swiss-book-distributor-fine-annulled-over-vertical-agreements-excluding-parallel-imports"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2020/swiss-book-distributor-fine-annulled-over-vertical-agreements-excluding-parallel-imports"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2019/georgian-russian-national-s-appeal-for-swiss-residence-permit-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2019/georgian-russian-national-s-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2019/georgian-russian-national-s-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2019/georgian-russian-national-s-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2019/georgian-russian-national-s-appeal-for-swiss-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2019/georgian-russian-national-s-appeal-for-swiss-residence-permit-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2018/turkish-national-residence-permit-non-renewal-due-to-lack-of-conjugal-will</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2018/turkish-national-residence-permit-non-renewal-due-to-lack-of-conjugal-will"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2018/turkish-national-residence-permit-non-renewal-due-to-lack-of-conjugal-will"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2018/turkish-national-residence-permit-non-renewal-due-to-lack-of-conjugal-will"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2018/turkish-national-residence-permit-non-renewal-due-to-lack-of-conjugal-will"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2018/turkish-national-residence-permit-non-renewal-due-to-lack-of-conjugal-will"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2017/foreign-national-residence-permit-renewal-legal-aid-refusal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2017/foreign-national-residence-permit-renewal-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2017/foreign-national-residence-permit-renewal-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2017/foreign-national-residence-permit-renewal-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2017/foreign-national-residence-permit-renewal-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2017/foreign-national-residence-permit-renewal-legal-aid-refusal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2015/austrian-account-holder-v-swiss-federal-administrative-court-regularization-payment-deadline-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2015/austrian-account-holder-v-swiss-federal-administrative-court-regularization-payment-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2015/austrian-account-holder-v-swiss-federal-administrative-court-regularization-payment-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2015/austrian-account-holder-v-swiss-federal-administrative-court-regularization-payment-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2015/austrian-account-holder-v-swiss-federal-administrative-court-regularization-payment-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2015/austrian-account-holder-v-swiss-federal-administrative-court-regularization-payment-deadline-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2014/argentinian-national-v-switzerland-residence-permit-renewal-post-divorce-and-communal-living-arrangement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2014/argentinian-national-v-switzerland-residence-permit-renewal-post-divorce-and-communal-living-arrangement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2014/argentinian-national-v-switzerland-residence-permit-renewal-post-divorce-and-communal-living-arrangement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2014/argentinian-national-v-switzerland-residence-permit-renewal-post-divorce-and-communal-living-arrangement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2014/argentinian-national-v-switzerland-residence-permit-renewal-post-divorce-and-communal-living-arrangement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2014/argentinian-national-v-switzerland-residence-permit-renewal-post-divorce-and-communal-living-arrangement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2013/nigerian-national-v-swiss-federal-supreme-court-on-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2013/nigerian-national-v-swiss-federal-supreme-court-on-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2013/nigerian-national-v-swiss-federal-supreme-court-on-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2013/nigerian-national-v-swiss-federal-supreme-court-on-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2013/nigerian-national-v-swiss-federal-supreme-court-on-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2013/nigerian-national-v-swiss-federal-supreme-court-on-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2011/revocation-of-residence-permit-for-conviction-of-serious-sexual-and-violent-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2011/revocation-of-residence-permit-for-conviction-of-serious-sexual-and-violent-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2011/revocation-of-residence-permit-for-conviction-of-serious-sexual-and-violent-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2011/revocation-of-residence-permit-for-conviction-of-serious-sexual-and-violent-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2011/revocation-of-residence-permit-for-conviction-of-serious-sexual-and-violent-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2011/revocation-of-residence-permit-for-conviction-of-serious-sexual-and-violent-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2010/inheritance-and-donation-tax-assessment-revision-inadmissible-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2010/inheritance-and-donation-tax-assessment-revision-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2010/inheritance-and-donation-tax-assessment-revision-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2010/inheritance-and-donation-tax-assessment-revision-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2010/inheritance-and-donation-tax-assessment-revision-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2010/inheritance-and-donation-tax-assessment-revision-inadmissible-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2009/macedonian-national-v-switzerland-abuse-of-rights-in-marriage-based-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2009/macedonian-national-v-switzerland-abuse-of-rights-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2009/macedonian-national-v-switzerland-abuse-of-rights-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2009/macedonian-national-v-switzerland-abuse-of-rights-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2009/macedonian-national-v-switzerland-abuse-of-rights-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2009/macedonian-national-v-switzerland-abuse-of-rights-in-marriage-based-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_48-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk-after-travel-document-acquisition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk-after-travel-document-acquisition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_48-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk-after-travel-document-acquisition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_48-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk-after-travel-document-acquisition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_48-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk-after-travel-document-acquisition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_48-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk-after-travel-document-acquisition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2024/appeal-against-university-grade-dismissed-as-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2024/appeal-against-university-grade-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2024/appeal-against-university-grade-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2024/appeal-against-university-grade-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2024/appeal-against-university-grade-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2024/appeal-against-university-grade-dismissed-as-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2023/jordanian-national-s-hardship-residence-permit-appeal-rejected-on-temporary-admission-and-echr-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2023/jordanian-national-s-hardship-residence-permit-appeal-rejected-on-temporary-admission-and-echr-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2023/jordanian-national-s-hardship-residence-permit-appeal-rejected-on-temporary-admission-and-echr-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2023/jordanian-national-s-hardship-residence-permit-appeal-rejected-on-temporary-admission-and-echr-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2023/jordanian-national-s-hardship-residence-permit-appeal-rejected-on-temporary-admission-and-echr-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2023/jordanian-national-s-hardship-residence-permit-appeal-rejected-on-temporary-admission-and-echr-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2022/citizen-v-veterinary-office-inspection-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2022/citizen-v-veterinary-office-inspection-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2022/citizen-v-veterinary-office-inspection-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2022/citizen-v-veterinary-office-inspection-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2022/citizen-v-veterinary-office-inspection-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2022/citizen-v-veterinary-office-inspection-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2021/fiduciary-license-revocation-based-on-foreign-plea-bargain-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2021/fiduciary-license-revocation-based-on-foreign-plea-bargain-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2021/fiduciary-license-revocation-based-on-foreign-plea-bargain-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2021/fiduciary-license-revocation-based-on-foreign-plea-bargain-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2021/fiduciary-license-revocation-based-on-foreign-plea-bargain-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2021/fiduciary-license-revocation-based-on-foreign-plea-bargain-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2020/tax-evasion-appeal-inadmissible-due-to-failure-to-pay-timely-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2020/tax-evasion-appeal-inadmissible-due-to-failure-to-pay-timely-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2020/tax-evasion-appeal-inadmissible-due-to-failure-to-pay-timely-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2020/tax-evasion-appeal-inadmissible-due-to-failure-to-pay-timely-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2020/tax-evasion-appeal-inadmissible-due-to-failure-to-pay-timely-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2020/tax-evasion-appeal-inadmissible-due-to-failure-to-pay-timely-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2019/swiss-federal-court-overturns-permit-revocation-for-long-term-resident-due-to-severe-illness-and-time-elapsed-since-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2019/swiss-federal-court-overturns-permit-revocation-for-long-term-resident-due-to-severe-illness-and-time-elapsed-since-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2019/swiss-federal-court-overturns-permit-revocation-for-long-term-resident-due-to-severe-illness-and-time-elapsed-since-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2019/swiss-federal-court-overturns-permit-revocation-for-long-term-resident-due-to-severe-illness-and-time-elapsed-since-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2019/swiss-federal-court-overturns-permit-revocation-for-long-term-resident-due-to-severe-illness-and-time-elapsed-since-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2019/swiss-federal-court-overturns-permit-revocation-for-long-term-resident-due-to-severe-illness-and-time-elapsed-since-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2018/french-national-debtors-maintain-swiss-residence-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2018/french-national-debtors-maintain-swiss-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2018/french-national-debtors-maintain-swiss-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2018/french-national-debtors-maintain-swiss-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2018/french-national-debtors-maintain-swiss-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2018/french-national-debtors-maintain-swiss-residence-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2017/india-tax-assistance-request-validity-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2017/india-tax-assistance-request-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2017/india-tax-assistance-request-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2017/india-tax-assistance-request-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2017/india-tax-assistance-request-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2017/india-tax-assistance-request-validity-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2016/estate-tax-deduction-limitation-for-intensive-home-care-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2016/estate-tax-deduction-limitation-for-intensive-home-care-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2016/estate-tax-deduction-limitation-for-intensive-home-care-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2016/estate-tax-deduction-limitation-for-intensive-home-care-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2016/estate-tax-deduction-limitation-for-intensive-home-care-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2016/estate-tax-deduction-limitation-for-intensive-home-care-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2015/taxpayer-s-untimely-confirmation-of-appeal-intent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2015/taxpayer-s-untimely-confirmation-of-appeal-intent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2015/taxpayer-s-untimely-confirmation-of-appeal-intent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2015/taxpayer-s-untimely-confirmation-of-appeal-intent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2015/taxpayer-s-untimely-confirmation-of-appeal-intent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2015/taxpayer-s-untimely-confirmation-of-appeal-intent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2014/transmission-network-owner-v-elcom-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2014/transmission-network-owner-v-elcom-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2014/transmission-network-owner-v-elcom-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2014/transmission-network-owner-v-elcom-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2014/transmission-network-owner-v-elcom-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2014/transmission-network-owner-v-elcom-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2013/taxpayers-interlocutory-appeal-regarding-tax-proceedings-suspension-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2013/taxpayers-interlocutory-appeal-regarding-tax-proceedings-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2013/taxpayers-interlocutory-appeal-regarding-tax-proceedings-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2013/taxpayers-interlocutory-appeal-regarding-tax-proceedings-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2013/taxpayers-interlocutory-appeal-regarding-tax-proceedings-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2013/taxpayers-interlocutory-appeal-regarding-tax-proceedings-suspension-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2012/brazilian-national-v-extension-of-residence-permit-based-on-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2012/brazilian-national-v-extension-of-residence-permit-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2012/brazilian-national-v-extension-of-residence-permit-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2012/brazilian-national-v-extension-of-residence-permit-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2012/brazilian-national-v-extension-of-residence-permit-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2012/brazilian-national-v-extension-of-residence-permit-based-on-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2011/taxation-of-undeclared-wealth-increase-lacking-documentary-proof-of-tax-exempt-origin</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2011/taxation-of-undeclared-wealth-increase-lacking-documentary-proof-of-tax-exempt-origin"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2011/taxation-of-undeclared-wealth-increase-lacking-documentary-proof-of-tax-exempt-origin"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2011/taxation-of-undeclared-wealth-increase-lacking-documentary-proof-of-tax-exempt-origin"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2011/taxation-of-undeclared-wealth-increase-lacking-documentary-proof-of-tax-exempt-origin"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2011/taxation-of-undeclared-wealth-increase-lacking-documentary-proof-of-tax-exempt-origin"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2010/revocation-of-settlement-permit-based-on-deception-regarding-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2010/revocation-of-settlement-permit-based-on-deception-regarding-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2010/revocation-of-settlement-permit-based-on-deception-regarding-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2010/revocation-of-settlement-permit-based-on-deception-regarding-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2010/revocation-of-settlement-permit-based-on-deception-regarding-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2010/revocation-of-settlement-permit-based-on-deception-regarding-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2009/asylum-seeker-detention-extension-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2009/asylum-seeker-detention-extension-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2009/asylum-seeker-detention-extension-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2009/asylum-seeker-detention-extension-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2009/asylum-seeker-detention-extension-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2009/asylum-seeker-detention-extension-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2008/claimant-denied-free-legal-aid-and-recusal-dismissed-in-wrongful-taxation-suit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2008/claimant-denied-free-legal-aid-and-recusal-dismissed-in-wrongful-taxation-suit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2008/claimant-denied-free-legal-aid-and-recusal-dismissed-in-wrongful-taxation-suit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2008/claimant-denied-free-legal-aid-and-recusal-dismissed-in-wrongful-taxation-suit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2008/claimant-denied-free-legal-aid-and-recusal-dismissed-in-wrongful-taxation-suit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2008/claimant-denied-free-legal-aid-and-recusal-dismissed-in-wrongful-taxation-suit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_479-2007/taxpayer-denied-deduction-of-broker-commissions-for-real-estate-capital-gains-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2007/taxpayer-denied-deduction-of-broker-commissions-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_479-2007/taxpayer-denied-deduction-of-broker-commissions-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_479-2007/taxpayer-denied-deduction-of-broker-commissions-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_479-2007/taxpayer-denied-deduction-of-broker-commissions-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_479-2007/taxpayer-denied-deduction-of-broker-commissions-for-real-estate-capital-gains-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2024/claimant-v-federal-department-of-finance-liability-for-local-construction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2024/claimant-v-federal-department-of-finance-liability-for-local-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2024/claimant-v-federal-department-of-finance-liability-for-local-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2024/claimant-v-federal-department-of-finance-liability-for-local-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2024/claimant-v-federal-department-of-finance-liability-for-local-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2024/claimant-v-federal-department-of-finance-liability-for-local-construction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2023/swiss-citizen-with-criminal-record-deported</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2023/swiss-citizen-with-criminal-record-deported"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2023/swiss-citizen-with-criminal-record-deported"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2023/swiss-citizen-with-criminal-record-deported"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2023/swiss-citizen-with-criminal-record-deported"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2023/swiss-citizen-with-criminal-record-deported"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2022/south-african-national-v-state-secretariat-for-migration-entry-ban-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2022/south-african-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2022/south-african-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2022/south-african-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2022/south-african-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2022/south-african-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2021/complainant-s-appeal-on-tourism-taxes-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2021/complainant-s-appeal-on-tourism-taxes-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2021/complainant-s-appeal-on-tourism-taxes-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2021/complainant-s-appeal-on-tourism-taxes-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2021/complainant-s-appeal-on-tourism-taxes-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2021/complainant-s-appeal-on-tourism-taxes-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2020/brazilian-national-v-refusal-of-residence-permit-based-on-exceptional-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2020/brazilian-national-v-refusal-of-residence-permit-based-on-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2020/brazilian-national-v-refusal-of-residence-permit-based-on-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2020/brazilian-national-v-refusal-of-residence-permit-based-on-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2020/brazilian-national-v-refusal-of-residence-permit-based-on-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2020/brazilian-national-v-refusal-of-residence-permit-based-on-exceptional-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2019/appeal-dismissal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2019/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2019/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2019/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2019/appeal-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2019/appeal-dismissal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2018/foreign-national-residence-permit-revocation-moot-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2018/foreign-national-residence-permit-revocation-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2018/foreign-national-residence-permit-revocation-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2018/foreign-national-residence-permit-revocation-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2018/foreign-national-residence-permit-revocation-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2018/foreign-national-residence-permit-revocation-moot-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2017/doctoral-student-v-university-validity-of-dissertation-rejection-based-on-improper-service-of-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2017/doctoral-student-v-university-validity-of-dissertation-rejection-based-on-improper-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2017/doctoral-student-v-university-validity-of-dissertation-rejection-based-on-improper-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2017/doctoral-student-v-university-validity-of-dissertation-rejection-based-on-improper-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2017/doctoral-student-v-university-validity-of-dissertation-rejection-based-on-improper-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2017/doctoral-student-v-university-validity-of-dissertation-rejection-based-on-improper-service-of-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2016/ghanaian-national-s-administrative-detention-upheld-pending-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2016/ghanaian-national-s-administrative-detention-upheld-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2016/ghanaian-national-s-administrative-detention-upheld-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2016/ghanaian-national-s-administrative-detention-upheld-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2016/ghanaian-national-s-administrative-detention-upheld-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2016/ghanaian-national-s-administrative-detention-upheld-pending-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2015/finma-supervisory-measures-challenge-dismissed-for-lack-of-specific-constitutional-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2015/finma-supervisory-measures-challenge-dismissed-for-lack-of-specific-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2015/finma-supervisory-measures-challenge-dismissed-for-lack-of-specific-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2015/finma-supervisory-measures-challenge-dismissed-for-lack-of-specific-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2015/finma-supervisory-measures-challenge-dismissed-for-lack-of-specific-constitutional-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2015/finma-supervisory-measures-challenge-dismissed-for-lack-of-specific-constitutional-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2014/grid-operator-cost-allocation-in-appeal-against-elcom-tariff-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2014/grid-operator-cost-allocation-in-appeal-against-elcom-tariff-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2014/grid-operator-cost-allocation-in-appeal-against-elcom-tariff-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2014/grid-operator-cost-allocation-in-appeal-against-elcom-tariff-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2014/grid-operator-cost-allocation-in-appeal-against-elcom-tariff-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2014/grid-operator-cost-allocation-in-appeal-against-elcom-tariff-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2013/swiss-federal-court-upholds-expulsion-of-cameroonian-national-based-on-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2013/swiss-federal-court-upholds-expulsion-of-cameroonian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2013/swiss-federal-court-upholds-expulsion-of-cameroonian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2013/swiss-federal-court-upholds-expulsion-of-cameroonian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2013/swiss-federal-court-upholds-expulsion-of-cameroonian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2013/swiss-federal-court-upholds-expulsion-of-cameroonian-national-based-on-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2012/federal-supreme-court-annuls-detention-lacking-concrete-basis-for-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2012/federal-supreme-court-annuls-detention-lacking-concrete-basis-for-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2012/federal-supreme-court-annuls-detention-lacking-concrete-basis-for-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2012/federal-supreme-court-annuls-detention-lacking-concrete-basis-for-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2012/federal-supreme-court-annuls-detention-lacking-concrete-basis-for-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2012/federal-supreme-court-annuls-detention-lacking-concrete-basis-for-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2011/tax-provision-for-anticipated-property-development-losses-disallowed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2011/tax-provision-for-anticipated-property-development-losses-disallowed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2011/tax-provision-for-anticipated-property-development-losses-disallowed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2011/tax-provision-for-anticipated-property-development-losses-disallowed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2011/tax-provision-for-anticipated-property-development-losses-disallowed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2011/tax-provision-for-anticipated-property-development-losses-disallowed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2010/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-deception-regarding-offspring</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2010/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-deception-regarding-offspring"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2010/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-deception-regarding-offspring"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2010/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-deception-regarding-offspring"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2010/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-deception-regarding-offspring"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2010/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-deception-regarding-offspring"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2009/ivorian-national-detention-pending-repatriation-upheld-despite-asylum-intentions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2009/ivorian-national-detention-pending-repatriation-upheld-despite-asylum-intentions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2009/ivorian-national-detention-pending-repatriation-upheld-despite-asylum-intentions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2009/ivorian-national-detention-pending-repatriation-upheld-despite-asylum-intentions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2009/ivorian-national-detention-pending-repatriation-upheld-despite-asylum-intentions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2009/ivorian-national-detention-pending-repatriation-upheld-despite-asylum-intentions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2008/federal-supreme-court-upholds-removal-from-resident-register-due-to-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2008/federal-supreme-court-upholds-removal-from-resident-register-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2008/federal-supreme-court-upholds-removal-from-resident-register-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2008/federal-supreme-court-upholds-removal-from-resident-register-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2008/federal-supreme-court-upholds-removal-from-resident-register-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2008/federal-supreme-court-upholds-removal-from-resident-register-due-to-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_478-2007/serbian-national-v-denial-of-appeal-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2007/serbian-national-v-denial-of-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_478-2007/serbian-national-v-denial-of-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_478-2007/serbian-national-v-denial-of-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_478-2007/serbian-national-v-denial-of-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_478-2007/serbian-national-v-denial-of-appeal-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2024/taxi-driver-s-retroactive-license-claim-under-transitional-tax-law-fails</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2024/taxi-driver-s-retroactive-license-claim-under-transitional-tax-law-fails"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2024/taxi-driver-s-retroactive-license-claim-under-transitional-tax-law-fails"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2024/taxi-driver-s-retroactive-license-claim-under-transitional-tax-law-fails"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2024/taxi-driver-s-retroactive-license-claim-under-transitional-tax-law-fails"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2024/taxi-driver-s-retroactive-license-claim-under-transitional-tax-law-fails"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2023/appeal-on-cantonal-liability-for-unlawful-acts-by-magistrates-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2023/appeal-on-cantonal-liability-for-unlawful-acts-by-magistrates-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2023/appeal-on-cantonal-liability-for-unlawful-acts-by-magistrates-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2023/appeal-on-cantonal-liability-for-unlawful-acts-by-magistrates-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2023/appeal-on-cantonal-liability-for-unlawful-acts-by-magistrates-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2023/appeal-on-cantonal-liability-for-unlawful-acts-by-magistrates-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2021/taxpayers-appeal-for-legal-aid-denied-due-to-insufficient-proof-of-indigence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2021/taxpayers-appeal-for-legal-aid-denied-due-to-insufficient-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2021/taxpayers-appeal-for-legal-aid-denied-due-to-insufficient-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2021/taxpayers-appeal-for-legal-aid-denied-due-to-insufficient-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2021/taxpayers-appeal-for-legal-aid-denied-due-to-insufficient-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2021/taxpayers-appeal-for-legal-aid-denied-due-to-insufficient-proof-of-indigence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2020/residence-permit-renewal-denial-due-to-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2020/residence-permit-renewal-denial-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2020/residence-permit-renewal-denial-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2020/residence-permit-renewal-denial-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2020/residence-permit-renewal-denial-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2020/residence-permit-renewal-denial-due-to-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2019/appeal-against-advance-on-court-costs-in-withholding-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2019/appeal-against-advance-on-court-costs-in-withholding-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2019/appeal-against-advance-on-court-costs-in-withholding-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2019/appeal-against-advance-on-court-costs-in-withholding-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2019/appeal-against-advance-on-court-costs-in-withholding-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2019/appeal-against-advance-on-court-costs-in-withholding-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2018/federal-court-upholds-revocation-of-eu-efta-residence-permit-after-short-lived-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2018/federal-court-upholds-revocation-of-eu-efta-residence-permit-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2018/federal-court-upholds-revocation-of-eu-efta-residence-permit-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2018/federal-court-upholds-revocation-of-eu-efta-residence-permit-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2018/federal-court-upholds-revocation-of-eu-efta-residence-permit-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2018/federal-court-upholds-revocation-of-eu-efta-residence-permit-after-short-lived-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2017/congolese-parents-residence-permit-denial-based-on-family-reunification-and-medical-necessity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2017/congolese-parents-residence-permit-denial-based-on-family-reunification-and-medical-necessity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2017/congolese-parents-residence-permit-denial-based-on-family-reunification-and-medical-necessity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2017/congolese-parents-residence-permit-denial-based-on-family-reunification-and-medical-necessity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2017/congolese-parents-residence-permit-denial-based-on-family-reunification-and-medical-necessity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2017/congolese-parents-residence-permit-denial-based-on-family-reunification-and-medical-necessity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2015/cantonal-court-refusal-to-hear-appeal-on-permit-failure-to-pay-cost-advance-warrants-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2015/cantonal-court-refusal-to-hear-appeal-on-permit-failure-to-pay-cost-advance-warrants-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2015/cantonal-court-refusal-to-hear-appeal-on-permit-failure-to-pay-cost-advance-warrants-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2015/cantonal-court-refusal-to-hear-appeal-on-permit-failure-to-pay-cost-advance-warrants-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2015/cantonal-court-refusal-to-hear-appeal-on-permit-failure-to-pay-cost-advance-warrants-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2015/cantonal-court-refusal-to-hear-appeal-on-permit-failure-to-pay-cost-advance-warrants-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2013/glarus-supplementary-wealth-tax-on-heirs-prohibition-of-genuine-retroactivity-for-pre-2001-land-re-zoning-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2013/glarus-supplementary-wealth-tax-on-heirs-prohibition-of-genuine-retroactivity-for-pre-2001-land-re-zoning-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2013/glarus-supplementary-wealth-tax-on-heirs-prohibition-of-genuine-retroactivity-for-pre-2001-land-re-zoning-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2013/glarus-supplementary-wealth-tax-on-heirs-prohibition-of-genuine-retroactivity-for-pre-2001-land-re-zoning-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2013/glarus-supplementary-wealth-tax-on-heirs-prohibition-of-genuine-retroactivity-for-pre-2001-land-re-zoning-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2013/glarus-supplementary-wealth-tax-on-heirs-prohibition-of-genuine-retroactivity-for-pre-2001-land-re-zoning-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2012/swiss-federal-supreme-court-ruling-on-doctor-compensation-in-mail-order-pharmacy-model</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2012/swiss-federal-supreme-court-ruling-on-doctor-compensation-in-mail-order-pharmacy-model"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2012/swiss-federal-supreme-court-ruling-on-doctor-compensation-in-mail-order-pharmacy-model"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2012/swiss-federal-supreme-court-ruling-on-doctor-compensation-in-mail-order-pharmacy-model"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2012/swiss-federal-supreme-court-ruling-on-doctor-compensation-in-mail-order-pharmacy-model"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2012/swiss-federal-supreme-court-ruling-on-doctor-compensation-in-mail-order-pharmacy-model"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2011/dominican-national-s-residence-permit-renewal-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2011/dominican-national-s-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2011/dominican-national-s-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2011/dominican-national-s-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2011/dominican-national-s-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2011/dominican-national-s-residence-permit-renewal-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2010/two-wheeler-retailer-vat-assessment-and-margin-taxation-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2010/two-wheeler-retailer-vat-assessment-and-margin-taxation-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2010/two-wheeler-retailer-vat-assessment-and-margin-taxation-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2010/two-wheeler-retailer-vat-assessment-and-margin-taxation-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2010/two-wheeler-retailer-vat-assessment-and-margin-taxation-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2010/two-wheeler-retailer-vat-assessment-and-margin-taxation-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2009/federal-tax-administration-v-cantonal-court-commuting-expense-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2009/federal-tax-administration-v-cantonal-court-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2009/federal-tax-administration-v-cantonal-court-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2009/federal-tax-administration-v-cantonal-court-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2009/federal-tax-administration-v-cantonal-court-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2009/federal-tax-administration-v-cantonal-court-commuting-expense-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2008/bosnian-national-s-residence-permit-revocation-upheld-despite-marriage-to-swiss-citizen-due-to-severe-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2008/bosnian-national-s-residence-permit-revocation-upheld-despite-marriage-to-swiss-citizen-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2008/bosnian-national-s-residence-permit-revocation-upheld-despite-marriage-to-swiss-citizen-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2008/bosnian-national-s-residence-permit-revocation-upheld-despite-marriage-to-swiss-citizen-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2008/bosnian-national-s-residence-permit-revocation-upheld-despite-marriage-to-swiss-citizen-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2008/bosnian-national-s-residence-permit-revocation-upheld-despite-marriage-to-swiss-citizen-due-to-severe-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_477-2007/taxpayer-challenge-to-joint-tax-notification-address-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2007/taxpayer-challenge-to-joint-tax-notification-address-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_477-2007/taxpayer-challenge-to-joint-tax-notification-address-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_477-2007/taxpayer-challenge-to-joint-tax-notification-address-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_477-2007/taxpayer-challenge-to-joint-tax-notification-address-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_477-2007/taxpayer-challenge-to-joint-tax-notification-address-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2025/swiss-federal-supreme-court-upholds-denial-of-legal-aid-for-unsubstantiated-state-liability-claim-based-on-algorithmic-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2025/swiss-federal-supreme-court-upholds-denial-of-legal-aid-for-unsubstantiated-state-liability-claim-based-on-algorithmic-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2025/swiss-federal-supreme-court-upholds-denial-of-legal-aid-for-unsubstantiated-state-liability-claim-based-on-algorithmic-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2025/swiss-federal-supreme-court-upholds-denial-of-legal-aid-for-unsubstantiated-state-liability-claim-based-on-algorithmic-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2025/swiss-federal-supreme-court-upholds-denial-of-legal-aid-for-unsubstantiated-state-liability-claim-based-on-algorithmic-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2025/swiss-federal-supreme-court-upholds-denial-of-legal-aid-for-unsubstantiated-state-liability-claim-based-on-algorithmic-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2024/turkish-asylum-seeker-v-federal-administrative-court-regarding-non-entry-due-to-unpaid-costs-and-inadmissibility-of-subsequent-federal-supreme-court-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2024/turkish-asylum-seeker-v-federal-administrative-court-regarding-non-entry-due-to-unpaid-costs-and-inadmissibility-of-subsequent-federal-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2024/turkish-asylum-seeker-v-federal-administrative-court-regarding-non-entry-due-to-unpaid-costs-and-inadmissibility-of-subsequent-federal-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2024/turkish-asylum-seeker-v-federal-administrative-court-regarding-non-entry-due-to-unpaid-costs-and-inadmissibility-of-subsequent-federal-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2024/turkish-asylum-seeker-v-federal-administrative-court-regarding-non-entry-due-to-unpaid-costs-and-inadmissibility-of-subsequent-federal-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2024/turkish-asylum-seeker-v-federal-administrative-court-regarding-non-entry-due-to-unpaid-costs-and-inadmissibility-of-subsequent-federal-supreme-court-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2023/dispute-over-euthanasia-cost-allocation-following-reversal-due-to-changed-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2023/dispute-over-euthanasia-cost-allocation-following-reversal-due-to-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2023/dispute-over-euthanasia-cost-allocation-following-reversal-due-to-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2023/dispute-over-euthanasia-cost-allocation-following-reversal-due-to-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2023/dispute-over-euthanasia-cost-allocation-following-reversal-due-to-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2023/dispute-over-euthanasia-cost-allocation-following-reversal-due-to-changed-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2022/swiss-supreme-court-upholds-denial-of-family-reunification-due-to-missed-deadline-and-lack-of-compelling-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2022/swiss-supreme-court-upholds-denial-of-family-reunification-due-to-missed-deadline-and-lack-of-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2022/swiss-supreme-court-upholds-denial-of-family-reunification-due-to-missed-deadline-and-lack-of-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2022/swiss-supreme-court-upholds-denial-of-family-reunification-due-to-missed-deadline-and-lack-of-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2022/swiss-supreme-court-upholds-denial-of-family-reunification-due-to-missed-deadline-and-lack-of-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2022/swiss-supreme-court-upholds-denial-of-family-reunification-due-to-missed-deadline-and-lack-of-compelling-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2021/widow-s-claim-for-full-tax-credit-reimbursement-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2021/widow-s-claim-for-full-tax-credit-reimbursement-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2021/widow-s-claim-for-full-tax-credit-reimbursement-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2021/widow-s-claim-for-full-tax-credit-reimbursement-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2021/widow-s-claim-for-full-tax-credit-reimbursement-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2021/widow-s-claim-for-full-tax-credit-reimbursement-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2020/association-tax-exemption-denial-and-procedural-challenges-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2020/association-tax-exemption-denial-and-procedural-challenges-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2020/association-tax-exemption-denial-and-procedural-challenges-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2020/association-tax-exemption-denial-and-procedural-challenges-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2020/association-tax-exemption-denial-and-procedural-challenges-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2020/association-tax-exemption-denial-and-procedural-challenges-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2019/federal-supreme-court-ruling-on-appeal-as-motion-to-reduce-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2019/federal-supreme-court-ruling-on-appeal-as-motion-to-reduce-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2019/federal-supreme-court-ruling-on-appeal-as-motion-to-reduce-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2019/federal-supreme-court-ruling-on-appeal-as-motion-to-reduce-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2019/federal-supreme-court-ruling-on-appeal-as-motion-to-reduce-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2019/federal-supreme-court-ruling-on-appeal-as-motion-to-reduce-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2018/switzerland-v-netherlands-tax-assistance-appeal-dismissal-over-a-post-plus-notification-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2018/switzerland-v-netherlands-tax-assistance-appeal-dismissal-over-a-post-plus-notification-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2018/switzerland-v-netherlands-tax-assistance-appeal-dismissal-over-a-post-plus-notification-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2018/switzerland-v-netherlands-tax-assistance-appeal-dismissal-over-a-post-plus-notification-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2018/switzerland-v-netherlands-tax-assistance-appeal-dismissal-over-a-post-plus-notification-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2018/switzerland-v-netherlands-tax-assistance-appeal-dismissal-over-a-post-plus-notification-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2017/osteopath-vat-liability-for-exempt-medical-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2017/osteopath-vat-liability-for-exempt-medical-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2017/osteopath-vat-liability-for-exempt-medical-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2017/osteopath-vat-liability-for-exempt-medical-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2017/osteopath-vat-liability-for-exempt-medical-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2017/osteopath-vat-liability-for-exempt-medical-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2015/senegalese-national-v-switzerland-residence-permit-extension-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2015/senegalese-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2015/senegalese-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2015/senegalese-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2015/senegalese-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2015/senegalese-national-v-switzerland-residence-permit-extension-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2014/tax-evasion-penalties-upheld-on-undisclosed-commissions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2014/tax-evasion-penalties-upheld-on-undisclosed-commissions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2014/tax-evasion-penalties-upheld-on-undisclosed-commissions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2014/tax-evasion-penalties-upheld-on-undisclosed-commissions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2014/tax-evasion-penalties-upheld-on-undisclosed-commissions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2014/tax-evasion-penalties-upheld-on-undisclosed-commissions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2013/revocation-of-permanent-residence-and-expulsion-of-kosovan-national-due-to-extensive-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2013/revocation-of-permanent-residence-and-expulsion-of-kosovan-national-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2013/revocation-of-permanent-residence-and-expulsion-of-kosovan-national-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2013/revocation-of-permanent-residence-and-expulsion-of-kosovan-national-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2013/revocation-of-permanent-residence-and-expulsion-of-kosovan-national-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2013/revocation-of-permanent-residence-and-expulsion-of-kosovan-national-due-to-extensive-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2012/portuguese-national-deportation-after-serious-drug-trafficking-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2012/portuguese-national-deportation-after-serious-drug-trafficking-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2012/portuguese-national-deportation-after-serious-drug-trafficking-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2012/portuguese-national-deportation-after-serious-drug-trafficking-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2012/portuguese-national-deportation-after-serious-drug-trafficking-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2012/portuguese-national-deportation-after-serious-drug-trafficking-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2010/liechtenstein-company-vat-evasion-aircraft-ownership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2010/liechtenstein-company-vat-evasion-aircraft-ownership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2010/liechtenstein-company-vat-evasion-aircraft-ownership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2010/liechtenstein-company-vat-evasion-aircraft-ownership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2010/liechtenstein-company-vat-evasion-aircraft-ownership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2010/liechtenstein-company-vat-evasion-aircraft-ownership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2009/swiss-citizen-v-state-regarding-deportation-evasion-and-provisional-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2009/swiss-citizen-v-state-regarding-deportation-evasion-and-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2009/swiss-citizen-v-state-regarding-deportation-evasion-and-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2009/swiss-citizen-v-state-regarding-deportation-evasion-and-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2009/swiss-citizen-v-state-regarding-deportation-evasion-and-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2009/swiss-citizen-v-state-regarding-deportation-evasion-and-provisional-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2008/serbian-national-s-asylum-and-residency-suspension-upheld-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2008/serbian-national-s-asylum-and-residency-suspension-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2008/serbian-national-s-asylum-and-residency-suspension-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2008/serbian-national-s-asylum-and-residency-suspension-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2008/serbian-national-s-asylum-and-residency-suspension-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2008/serbian-national-s-asylum-and-residency-suspension-upheld-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_476-2007/turkish-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2007/turkish-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_476-2007/turkish-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_476-2007/turkish-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_476-2007/turkish-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_476-2007/turkish-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2025/turkish-national-deportation-and-hardship-application-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2025/turkish-national-deportation-and-hardship-application-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2025/turkish-national-deportation-and-hardship-application-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2025/turkish-national-deportation-and-hardship-application-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2025/turkish-national-deportation-and-hardship-application-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2025/turkish-national-deportation-and-hardship-application-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2024/senegalese-national-s-appeal-for-residence-permit-denied-on-grounds-of-insufficient-integration-and-family-life-protection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2024/senegalese-national-s-appeal-for-residence-permit-denied-on-grounds-of-insufficient-integration-and-family-life-protection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2024/senegalese-national-s-appeal-for-residence-permit-denied-on-grounds-of-insufficient-integration-and-family-life-protection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2024/senegalese-national-s-appeal-for-residence-permit-denied-on-grounds-of-insufficient-integration-and-family-life-protection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2024/senegalese-national-s-appeal-for-residence-permit-denied-on-grounds-of-insufficient-integration-and-family-life-protection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2024/senegalese-national-s-appeal-for-residence-permit-denied-on-grounds-of-insufficient-integration-and-family-life-protection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2023/lawyer-withdraws-appeal-against-practice-ban-after-disciplinary-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2023/lawyer-withdraws-appeal-against-practice-ban-after-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2023/lawyer-withdraws-appeal-against-practice-ban-after-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2023/lawyer-withdraws-appeal-against-practice-ban-after-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2023/lawyer-withdraws-appeal-against-practice-ban-after-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2023/lawyer-withdraws-appeal-against-practice-ban-after-disciplinary-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2022/appellant-v-independent-complaints-authority-for-radio-and-television-ubi-on-standing-for-complaint-regarding-cult-broadcasts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2022/appellant-v-independent-complaints-authority-for-radio-and-television-ubi-on-standing-for-complaint-regarding-cult-broadcasts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2022/appellant-v-independent-complaints-authority-for-radio-and-television-ubi-on-standing-for-complaint-regarding-cult-broadcasts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2022/appellant-v-independent-complaints-authority-for-radio-and-television-ubi-on-standing-for-complaint-regarding-cult-broadcasts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2022/appellant-v-independent-complaints-authority-for-radio-and-television-ubi-on-standing-for-complaint-regarding-cult-broadcasts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2022/appellant-v-independent-complaints-authority-for-radio-and-television-ubi-on-standing-for-complaint-regarding-cult-broadcasts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2021/parents-v-hospital-hospitalization-cost-dispute-below-appeal-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2021/parents-v-hospital-hospitalization-cost-dispute-below-appeal-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2021/parents-v-hospital-hospitalization-cost-dispute-below-appeal-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2021/parents-v-hospital-hospitalization-cost-dispute-below-appeal-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2021/parents-v-hospital-hospitalization-cost-dispute-below-appeal-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2021/parents-v-hospital-hospitalization-cost-dispute-below-appeal-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2020/appeal-inadmissibility-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2020/appeal-inadmissibility-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2020/appeal-inadmissibility-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2020/appeal-inadmissibility-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2020/appeal-inadmissibility-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2020/appeal-inadmissibility-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2019/jurisdiction-over-appeal-contesting-cost-advance-amount</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2019/jurisdiction-over-appeal-contesting-cost-advance-amount"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2019/jurisdiction-over-appeal-contesting-cost-advance-amount"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2019/jurisdiction-over-appeal-contesting-cost-advance-amount"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2019/jurisdiction-over-appeal-contesting-cost-advance-amount"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2019/jurisdiction-over-appeal-contesting-cost-advance-amount"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2018/taxpayer-appeal-inadmissibility-due-to-lack-of-substantive-challenge-to-procedural-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2018/taxpayer-appeal-inadmissibility-due-to-lack-of-substantive-challenge-to-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2018/taxpayer-appeal-inadmissibility-due-to-lack-of-substantive-challenge-to-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2018/taxpayer-appeal-inadmissibility-due-to-lack-of-substantive-challenge-to-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2018/taxpayer-appeal-inadmissibility-due-to-lack-of-substantive-challenge-to-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2018/taxpayer-appeal-inadmissibility-due-to-lack-of-substantive-challenge-to-procedural-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2017/call-center-sunday-work-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2017/call-center-sunday-work-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2017/call-center-sunday-work-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2017/call-center-sunday-work-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2017/call-center-sunday-work-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2017/call-center-sunday-work-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2016/taxpayer-challenge-to-imputed-rental-value-and-property-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2016/taxpayer-challenge-to-imputed-rental-value-and-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2016/taxpayer-challenge-to-imputed-rental-value-and-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2016/taxpayer-challenge-to-imputed-rental-value-and-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2016/taxpayer-challenge-to-imputed-rental-value-and-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2016/taxpayer-challenge-to-imputed-rental-value-and-property-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2015/complainant-s-lack-of-standing-to-appeal-notary-disciplinary-proceeding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2015/complainant-s-lack-of-standing-to-appeal-notary-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2015/complainant-s-lack-of-standing-to-appeal-notary-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2015/complainant-s-lack-of-standing-to-appeal-notary-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2015/complainant-s-lack-of-standing-to-appeal-notary-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2015/complainant-s-lack-of-standing-to-appeal-notary-disciplinary-proceeding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2014/kosovar-national-family-reunification-refusal-and-expulsion-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2014/kosovar-national-family-reunification-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2014/kosovar-national-family-reunification-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2014/kosovar-national-family-reunification-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2014/kosovar-national-family-reunification-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2014/kosovar-national-family-reunification-refusal-and-expulsion-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2013/ems-property-valuation-for-state-financial-participation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2013/ems-property-valuation-for-state-financial-participation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2013/ems-property-valuation-for-state-financial-participation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2013/ems-property-valuation-for-state-financial-participation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2013/ems-property-valuation-for-state-financial-participation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2013/ems-property-valuation-for-state-financial-participation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2012/magadino-manno-power-line-classification-and-transfer-to-swissgrid-ag</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2012/magadino-manno-power-line-classification-and-transfer-to-swissgrid-ag"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2012/magadino-manno-power-line-classification-and-transfer-to-swissgrid-ag"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2012/magadino-manno-power-line-classification-and-transfer-to-swissgrid-ag"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2012/magadino-manno-power-line-classification-and-transfer-to-swissgrid-ag"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2012/magadino-manno-power-line-classification-and-transfer-to-swissgrid-ag"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2011/zurich-tax-discount-taxation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2011/zurich-tax-discount-taxation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2011/zurich-tax-discount-taxation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2011/zurich-tax-discount-taxation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2011/zurich-tax-discount-taxation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2011/zurich-tax-discount-taxation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2010/asylum-seeker-s-residence-permit-refusal-following-divorce-due-to-insufficient-conjugal-union-duration-and-lack-of-compelling-personal-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2010/asylum-seeker-s-residence-permit-refusal-following-divorce-due-to-insufficient-conjugal-union-duration-and-lack-of-compelling-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2010/asylum-seeker-s-residence-permit-refusal-following-divorce-due-to-insufficient-conjugal-union-duration-and-lack-of-compelling-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2010/asylum-seeker-s-residence-permit-refusal-following-divorce-due-to-insufficient-conjugal-union-duration-and-lack-of-compelling-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2010/asylum-seeker-s-residence-permit-refusal-following-divorce-due-to-insufficient-conjugal-union-duration-and-lack-of-compelling-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2010/asylum-seeker-s-residence-permit-refusal-following-divorce-due-to-insufficient-conjugal-union-duration-and-lack-of-compelling-personal-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2009/revocation-of-long-term-resident-permit-for-offender-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2009/revocation-of-long-term-resident-permit-for-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2009/revocation-of-long-term-resident-permit-for-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2009/revocation-of-long-term-resident-permit-for-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2009/revocation-of-long-term-resident-permit-for-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2009/revocation-of-long-term-resident-permit-for-offender-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2008/federal-supreme-court-tax-case-on-business-asset-reclassification-during-company-conversion-1996-direct-federal-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2008/federal-supreme-court-tax-case-on-business-asset-reclassification-during-company-conversion-1996-direct-federal-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2008/federal-supreme-court-tax-case-on-business-asset-reclassification-during-company-conversion-1996-direct-federal-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2008/federal-supreme-court-tax-case-on-business-asset-reclassification-during-company-conversion-1996-direct-federal-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2008/federal-supreme-court-tax-case-on-business-asset-reclassification-during-company-conversion-1996-direct-federal-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2008/federal-supreme-court-tax-case-on-business-asset-reclassification-during-company-conversion-1996-direct-federal-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_475-2007/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-criminality-and-public-interest-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2007/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-criminality-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_475-2007/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-criminality-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_475-2007/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-criminality-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_475-2007/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-criminality-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_475-2007/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-criminality-and-public-interest-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2025/appeal-against-deportation-detention-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2025/appeal-against-deportation-detention-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2025/appeal-against-deportation-detention-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2025/appeal-against-deportation-detention-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2025/appeal-against-deportation-detention-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2025/appeal-against-deportation-detention-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2024/taxpayer-appeal-dismissed-for-inadmissible-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2024/taxpayer-appeal-dismissed-for-inadmissible-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2024/taxpayer-appeal-dismissed-for-inadmissible-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2024/taxpayer-appeal-dismissed-for-inadmissible-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2024/taxpayer-appeal-dismissed-for-inadmissible-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2024/taxpayer-appeal-dismissed-for-inadmissible-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2023/challenge-to-municipal-prostitution-zone-limits-based-on-economic-freedom-and-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2023/challenge-to-municipal-prostitution-zone-limits-based-on-economic-freedom-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2023/challenge-to-municipal-prostitution-zone-limits-based-on-economic-freedom-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2023/challenge-to-municipal-prostitution-zone-limits-based-on-economic-freedom-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2023/challenge-to-municipal-prostitution-zone-limits-based-on-economic-freedom-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2023/challenge-to-municipal-prostitution-zone-limits-based-on-economic-freedom-and-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2022/cantonal-bar-exam-challenge-dismissed-for-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2022/cantonal-bar-exam-challenge-dismissed-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2022/cantonal-bar-exam-challenge-dismissed-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2022/cantonal-bar-exam-challenge-dismissed-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2022/cantonal-bar-exam-challenge-dismissed-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2022/cantonal-bar-exam-challenge-dismissed-for-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2021/mother-s-appeal-regarding-special-education-status-dismissed-as-moot-due-to-custody-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2021/mother-s-appeal-regarding-special-education-status-dismissed-as-moot-due-to-custody-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2021/mother-s-appeal-regarding-special-education-status-dismissed-as-moot-due-to-custody-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2021/mother-s-appeal-regarding-special-education-status-dismissed-as-moot-due-to-custody-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2021/mother-s-appeal-regarding-special-education-status-dismissed-as-moot-due-to-custody-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2021/mother-s-appeal-regarding-special-education-status-dismissed-as-moot-due-to-custody-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2020/failure-to-sign-submission-bars-appeal-of-cost-imposition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2020/failure-to-sign-submission-bars-appeal-of-cost-imposition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2020/failure-to-sign-submission-bars-appeal-of-cost-imposition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2020/failure-to-sign-submission-bars-appeal-of-cost-imposition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2020/failure-to-sign-submission-bars-appeal-of-cost-imposition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2020/failure-to-sign-submission-bars-appeal-of-cost-imposition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2018/revocation-of-c-permit-for-sexual-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2018/revocation-of-c-permit-for-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2018/revocation-of-c-permit-for-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2018/revocation-of-c-permit-for-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2018/revocation-of-c-permit-for-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2018/revocation-of-c-permit-for-sexual-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2017/university-expulsion-appeal-timeliness-and-suspension-of-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2017/university-expulsion-appeal-timeliness-and-suspension-of-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2017/university-expulsion-appeal-timeliness-and-suspension-of-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2017/university-expulsion-appeal-timeliness-and-suspension-of-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2017/university-expulsion-appeal-timeliness-and-suspension-of-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2017/university-expulsion-appeal-timeliness-and-suspension-of-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2015/revocation-of-residency-permit-post-separation-of-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2015/revocation-of-residency-permit-post-separation-of-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2015/revocation-of-residency-permit-post-separation-of-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2015/revocation-of-residency-permit-post-separation-of-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2015/revocation-of-residency-permit-post-separation-of-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2015/revocation-of-residency-permit-post-separation-of-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2014/russian-national-s-residence-permit-extension-denied-despite-hardship-claim-of-marital-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2014/russian-national-s-residence-permit-extension-denied-despite-hardship-claim-of-marital-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2014/russian-national-s-residence-permit-extension-denied-despite-hardship-claim-of-marital-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2014/russian-national-s-residence-permit-extension-denied-despite-hardship-claim-of-marital-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2014/russian-national-s-residence-permit-extension-denied-despite-hardship-claim-of-marital-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2014/russian-national-s-residence-permit-extension-denied-despite-hardship-claim-of-marital-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2013/asylum-seeker-s-permit-extension-appeal-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2013/asylum-seeker-s-permit-extension-appeal-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2013/asylum-seeker-s-permit-extension-appeal-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2013/asylum-seeker-s-permit-extension-appeal-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2013/asylum-seeker-s-permit-extension-appeal-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2013/asylum-seeker-s-permit-extension-appeal-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2012/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2012/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2012/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2012/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2012/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2012/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2011/federal-supreme-court-upholds-revocation-of-residence-permit-for-drug-offenses-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2011/federal-supreme-court-upholds-revocation-of-residence-permit-for-drug-offenses-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2011/federal-supreme-court-upholds-revocation-of-residence-permit-for-drug-offenses-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2011/federal-supreme-court-upholds-revocation-of-residence-permit-for-drug-offenses-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2011/federal-supreme-court-upholds-revocation-of-residence-permit-for-drug-offenses-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2011/federal-supreme-court-upholds-revocation-of-residence-permit-for-drug-offenses-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2010/hunter-license-exclusion-appeal-dismissed-for-untimely-submission-of-legal-brief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2010/hunter-license-exclusion-appeal-dismissed-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2010/hunter-license-exclusion-appeal-dismissed-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2010/hunter-license-exclusion-appeal-dismissed-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2010/hunter-license-exclusion-appeal-dismissed-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2010/hunter-license-exclusion-appeal-dismissed-for-untimely-submission-of-legal-brief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2009/algerian-national-v-cantonal-administrative-court-procedural-leniency-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2009/algerian-national-v-cantonal-administrative-court-procedural-leniency-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2009/algerian-national-v-cantonal-administrative-court-procedural-leniency-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2009/algerian-national-v-cantonal-administrative-court-procedural-leniency-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2009/algerian-national-v-cantonal-administrative-court-procedural-leniency-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2009/algerian-national-v-cantonal-administrative-court-procedural-leniency-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2008/complainant-denied-standing-to-appeal-dismissal-of-disciplinary-complaint-against-lawyer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2008/complainant-denied-standing-to-appeal-dismissal-of-disciplinary-complaint-against-lawyer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2008/complainant-denied-standing-to-appeal-dismissal-of-disciplinary-complaint-against-lawyer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2008/complainant-denied-standing-to-appeal-dismissal-of-disciplinary-complaint-against-lawyer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2008/complainant-denied-standing-to-appeal-dismissal-of-disciplinary-complaint-against-lawyer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2008/complainant-denied-standing-to-appeal-dismissal-of-disciplinary-complaint-against-lawyer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_474-2007/swiss-resident-expulsion-upheld-despite-formal-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2007/swiss-resident-expulsion-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_474-2007/swiss-resident-expulsion-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_474-2007/swiss-resident-expulsion-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_474-2007/swiss-resident-expulsion-upheld-despite-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_474-2007/swiss-resident-expulsion-upheld-despite-formal-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2025/portuguese-national-denied-standing-in-residency-permit-extension-appeal-due-to-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2025/portuguese-national-denied-standing-in-residency-permit-extension-appeal-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2025/portuguese-national-denied-standing-in-residency-permit-extension-appeal-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2025/portuguese-national-denied-standing-in-residency-permit-extension-appeal-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2025/portuguese-national-denied-standing-in-residency-permit-extension-appeal-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2025/portuguese-national-denied-standing-in-residency-permit-extension-appeal-due-to-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2024/moroccan-national-s-right-to-representation-mooted-by-final-administrative-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2024/moroccan-national-s-right-to-representation-mooted-by-final-administrative-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2024/moroccan-national-s-right-to-representation-mooted-by-final-administrative-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2024/moroccan-national-s-right-to-representation-mooted-by-final-administrative-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2024/moroccan-national-s-right-to-representation-mooted-by-final-administrative-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2024/moroccan-national-s-right-to-representation-mooted-by-final-administrative-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2023/lebanese-national-extradition-despite-shared-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2023/lebanese-national-extradition-despite-shared-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2023/lebanese-national-extradition-despite-shared-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2023/lebanese-national-extradition-despite-shared-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2023/lebanese-national-extradition-despite-shared-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2023/lebanese-national-extradition-despite-shared-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2022/taxpayer-v-federal-tax-administration-regarding-late-payment-interest-rate-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2022/taxpayer-v-federal-tax-administration-regarding-late-payment-interest-rate-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2022/taxpayer-v-federal-tax-administration-regarding-late-payment-interest-rate-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2022/taxpayer-v-federal-tax-administration-regarding-late-payment-interest-rate-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2022/taxpayer-v-federal-tax-administration-regarding-late-payment-interest-rate-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2022/taxpayer-v-federal-tax-administration-regarding-late-payment-interest-rate-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2021/litigant-denied-legal-aid-due-to-failure-to-challenge-cantonal-court-s-reasoning-on-timeliness-of-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2021/litigant-denied-legal-aid-due-to-failure-to-challenge-cantonal-court-s-reasoning-on-timeliness-of-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2021/litigant-denied-legal-aid-due-to-failure-to-challenge-cantonal-court-s-reasoning-on-timeliness-of-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2021/litigant-denied-legal-aid-due-to-failure-to-challenge-cantonal-court-s-reasoning-on-timeliness-of-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2021/litigant-denied-legal-aid-due-to-failure-to-challenge-cantonal-court-s-reasoning-on-timeliness-of-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2021/litigant-denied-legal-aid-due-to-failure-to-challenge-cantonal-court-s-reasoning-on-timeliness-of-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2020/appeal-against-advance-cost-deposit-in-covid-19-ordinance-case-deemed-inadmissible-due-to-unexhausted-prior-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2020/appeal-against-advance-cost-deposit-in-covid-19-ordinance-case-deemed-inadmissible-due-to-unexhausted-prior-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2020/appeal-against-advance-cost-deposit-in-covid-19-ordinance-case-deemed-inadmissible-due-to-unexhausted-prior-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2020/appeal-against-advance-cost-deposit-in-covid-19-ordinance-case-deemed-inadmissible-due-to-unexhausted-prior-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2020/appeal-against-advance-cost-deposit-in-covid-19-ordinance-case-deemed-inadmissible-due-to-unexhausted-prior-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2020/appeal-against-advance-cost-deposit-in-covid-19-ordinance-case-deemed-inadmissible-due-to-unexhausted-prior-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2019/dismissal-of-appeal-for-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2019/dismissal-of-appeal-for-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2019/dismissal-of-appeal-for-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2019/dismissal-of-appeal-for-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2019/dismissal-of-appeal-for-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2019/dismissal-of-appeal-for-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2018/tax-domicile-dispute-husband-s-center-of-vital-interests-remained-in-switzerland-despite-south-african-relocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2018/tax-domicile-dispute-husband-s-center-of-vital-interests-remained-in-switzerland-despite-south-african-relocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2018/tax-domicile-dispute-husband-s-center-of-vital-interests-remained-in-switzerland-despite-south-african-relocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2018/tax-domicile-dispute-husband-s-center-of-vital-interests-remained-in-switzerland-despite-south-african-relocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2018/tax-domicile-dispute-husband-s-center-of-vital-interests-remained-in-switzerland-despite-south-african-relocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2018/tax-domicile-dispute-husband-s-center-of-vital-interests-remained-in-switzerland-despite-south-african-relocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2017/father-s-delayed-family-reunification-appeal-rejected-due-to-insufficient-major-family-reason</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2017/father-s-delayed-family-reunification-appeal-rejected-due-to-insufficient-major-family-reason"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2017/father-s-delayed-family-reunification-appeal-rejected-due-to-insufficient-major-family-reason"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2017/father-s-delayed-family-reunification-appeal-rejected-due-to-insufficient-major-family-reason"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2017/father-s-delayed-family-reunification-appeal-rejected-due-to-insufficient-major-family-reason"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2017/father-s-delayed-family-reunification-appeal-rejected-due-to-insufficient-major-family-reason"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2016/swiss-federal-supreme-court-upholds-rejection-of-business-interest-deduction-due-to-insufficient-proof-of-2006-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2016/swiss-federal-supreme-court-upholds-rejection-of-business-interest-deduction-due-to-insufficient-proof-of-2006-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2016/swiss-federal-supreme-court-upholds-rejection-of-business-interest-deduction-due-to-insufficient-proof-of-2006-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2016/swiss-federal-supreme-court-upholds-rejection-of-business-interest-deduction-due-to-insufficient-proof-of-2006-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2016/swiss-federal-supreme-court-upholds-rejection-of-business-interest-deduction-due-to-insufficient-proof-of-2006-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2016/swiss-federal-supreme-court-upholds-rejection-of-business-interest-deduction-due-to-insufficient-proof-of-2006-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2014/late-family-reunification-permit-denial-based-on-missed-deadline-and-lack-of-major-familial-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2014/late-family-reunification-permit-denial-based-on-missed-deadline-and-lack-of-major-familial-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2014/late-family-reunification-permit-denial-based-on-missed-deadline-and-lack-of-major-familial-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2014/late-family-reunification-permit-denial-based-on-missed-deadline-and-lack-of-major-familial-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2014/late-family-reunification-permit-denial-based-on-missed-deadline-and-lack-of-major-familial-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2014/late-family-reunification-permit-denial-based-on-missed-deadline-and-lack-of-major-familial-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2013/appeal-inadmissibility-due-to-untimely-filing-of-weapon-seizure-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2013/appeal-inadmissibility-due-to-untimely-filing-of-weapon-seizure-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2013/appeal-inadmissibility-due-to-untimely-filing-of-weapon-seizure-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2013/appeal-inadmissibility-due-to-untimely-filing-of-weapon-seizure-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2013/appeal-inadmissibility-due-to-untimely-filing-of-weapon-seizure-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2013/appeal-inadmissibility-due-to-untimely-filing-of-weapon-seizure-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2011/swiss-revocation-of-residence-permit-for-repeated-child-sexual-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2011/swiss-revocation-of-residence-permit-for-repeated-child-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2011/swiss-revocation-of-residence-permit-for-repeated-child-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2011/swiss-revocation-of-residence-permit-for-repeated-child-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2011/swiss-revocation-of-residence-permit-for-repeated-child-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2011/swiss-revocation-of-residence-permit-for-repeated-child-sexual-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2010/illegal-resident-s-detention-invalidated-due-to-unforeseeable-deportation-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2010/illegal-resident-s-detention-invalidated-due-to-unforeseeable-deportation-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2010/illegal-resident-s-detention-invalidated-due-to-unforeseeable-deportation-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2010/illegal-resident-s-detention-invalidated-due-to-unforeseeable-deportation-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2010/illegal-resident-s-detention-invalidated-due-to-unforeseeable-deportation-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2010/illegal-resident-s-detention-invalidated-due-to-unforeseeable-deportation-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2009/company-vat-registration-deletion-upheld-despite-lack-of-deregistration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2009/company-vat-registration-deletion-upheld-despite-lack-of-deregistration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2009/company-vat-registration-deletion-upheld-despite-lack-of-deregistration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2009/company-vat-registration-deletion-upheld-despite-lack-of-deregistration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2009/company-vat-registration-deletion-upheld-despite-lack-of-deregistration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2009/company-vat-registration-deletion-upheld-despite-lack-of-deregistration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2008/foreign-national-s-family-reunification-despite-entry-ban-based-on-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2008/foreign-national-s-family-reunification-despite-entry-ban-based-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2008/foreign-national-s-family-reunification-despite-entry-ban-based-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2008/foreign-national-s-family-reunification-despite-entry-ban-based-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2008/foreign-national-s-family-reunification-despite-entry-ban-based-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2008/foreign-national-s-family-reunification-despite-entry-ban-based-on-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_473-2007/theatre-association-v-municipality-subsidy-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2007/theatre-association-v-municipality-subsidy-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_473-2007/theatre-association-v-municipality-subsidy-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_473-2007/theatre-association-v-municipality-subsidy-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_473-2007/theatre-association-v-municipality-subsidy-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_473-2007/theatre-association-v-municipality-subsidy-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2024/federal-supreme-court-ruling-on-free-legal-aid-calculation-for-italian-national-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2024/federal-supreme-court-ruling-on-free-legal-aid-calculation-for-italian-national-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2024/federal-supreme-court-ruling-on-free-legal-aid-calculation-for-italian-national-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2024/federal-supreme-court-ruling-on-free-legal-aid-calculation-for-italian-national-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2024/federal-supreme-court-ruling-on-free-legal-aid-calculation-for-italian-national-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2024/federal-supreme-court-ruling-on-free-legal-aid-calculation-for-italian-national-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2023/appellants-withdraw-appeal-against-agricultural-property-price-fixing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2023/appellants-withdraw-appeal-against-agricultural-property-price-fixing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2023/appellants-withdraw-appeal-against-agricultural-property-price-fixing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2023/appellants-withdraw-appeal-against-agricultural-property-price-fixing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2023/appellants-withdraw-appeal-against-agricultural-property-price-fixing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2023/appellants-withdraw-appeal-against-agricultural-property-price-fixing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2022/home-care-company-covid-bonus-equal-treatment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2022/home-care-company-covid-bonus-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2022/home-care-company-covid-bonus-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2022/home-care-company-covid-bonus-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2022/home-care-company-covid-bonus-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2022/home-care-company-covid-bonus-equal-treatment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2021/former-employee-s-appeal-against-university-acquittal-on-integrity-allegations-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2021/former-employee-s-appeal-against-university-acquittal-on-integrity-allegations-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2021/former-employee-s-appeal-against-university-acquittal-on-integrity-allegations-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2021/former-employee-s-appeal-against-university-acquittal-on-integrity-allegations-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2021/former-employee-s-appeal-against-university-acquittal-on-integrity-allegations-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2021/former-employee-s-appeal-against-university-acquittal-on-integrity-allegations-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2020/federal-court-upholds-procedural-order-for-state-liability-claim-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2020/federal-court-upholds-procedural-order-for-state-liability-claim-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2020/federal-court-upholds-procedural-order-for-state-liability-claim-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2020/federal-court-upholds-procedural-order-for-state-liability-claim-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2020/federal-court-upholds-procedural-order-for-state-liability-claim-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2020/federal-court-upholds-procedural-order-for-state-liability-claim-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2019/swiss-federal-court-upholds-revocation-of-eu-efta-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2019/swiss-federal-court-upholds-revocation-of-eu-efta-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2019/swiss-federal-court-upholds-revocation-of-eu-efta-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2019/swiss-federal-court-upholds-revocation-of-eu-efta-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2019/swiss-federal-court-upholds-revocation-of-eu-efta-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2019/swiss-federal-court-upholds-revocation-of-eu-efta-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2018/student-visa-holder-denied-self-employment-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2018/student-visa-holder-denied-self-employment-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2018/student-visa-holder-denied-self-employment-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2018/student-visa-holder-denied-self-employment-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2018/student-visa-holder-denied-self-employment-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2018/student-visa-holder-denied-self-employment-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2017/austrian-meister-certificate-equivalence-review-for-optician-practice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2017/austrian-meister-certificate-equivalence-review-for-optician-practice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2017/austrian-meister-certificate-equivalence-review-for-optician-practice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2017/austrian-meister-certificate-equivalence-review-for-optician-practice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2017/austrian-meister-certificate-equivalence-review-for-optician-practice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2017/austrian-meister-certificate-equivalence-review-for-optician-practice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2016/tunisian-national-case-dismissal-for-deportation-stay-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2016/tunisian-national-case-dismissal-for-deportation-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2016/tunisian-national-case-dismissal-for-deportation-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2016/tunisian-national-case-dismissal-for-deportation-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2016/tunisian-national-case-dismissal-for-deportation-stay-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2016/tunisian-national-case-dismissal-for-deportation-stay-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2015/director-s-solidarity-liability-for-unpaid-corporate-taxes-due-to-de-facto-liquidation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2015/director-s-solidarity-liability-for-unpaid-corporate-taxes-due-to-de-facto-liquidation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2015/director-s-solidarity-liability-for-unpaid-corporate-taxes-due-to-de-facto-liquidation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2015/director-s-solidarity-liability-for-unpaid-corporate-taxes-due-to-de-facto-liquidation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2015/director-s-solidarity-liability-for-unpaid-corporate-taxes-due-to-de-facto-liquidation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2015/director-s-solidarity-liability-for-unpaid-corporate-taxes-due-to-de-facto-liquidation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2013/kosovar-national-residency-renewal-and-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2013/kosovar-national-residency-renewal-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2013/kosovar-national-residency-renewal-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2013/kosovar-national-residency-renewal-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2013/kosovar-national-residency-renewal-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2013/kosovar-national-residency-renewal-and-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2012/corporation-v-tax-authority-constructive-dividend-on-share-sale-price-discrepancy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2012/corporation-v-tax-authority-constructive-dividend-on-share-sale-price-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2012/corporation-v-tax-authority-constructive-dividend-on-share-sale-price-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2012/corporation-v-tax-authority-constructive-dividend-on-share-sale-price-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2012/corporation-v-tax-authority-constructive-dividend-on-share-sale-price-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2012/corporation-v-tax-authority-constructive-dividend-on-share-sale-price-discrepancy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2011/association-v-federal-council-collective-labour-agreement-for-the-metal-industry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2011/association-v-federal-council-collective-labour-agreement-for-the-metal-industry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2011/association-v-federal-council-collective-labour-agreement-for-the-metal-industry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2011/association-v-federal-council-collective-labour-agreement-for-the-metal-industry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2011/association-v-federal-council-collective-labour-agreement-for-the-metal-industry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2011/association-v-federal-council-collective-labour-agreement-for-the-metal-industry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2010/tax-residency-determination-based-on-center-of-vital-interests-in-international-context</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2010/tax-residency-determination-based-on-center-of-vital-interests-in-international-context"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2010/tax-residency-determination-based-on-center-of-vital-interests-in-international-context"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2010/tax-residency-determination-based-on-center-of-vital-interests-in-international-context"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2010/tax-residency-determination-based-on-center-of-vital-interests-in-international-context"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2010/tax-residency-determination-based-on-center-of-vital-interests-in-international-context"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2009/speech-therapy-reimbursement-for-minor-with-down-syndrome-competence-transition-and-mootness-of-subsequent-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2009/speech-therapy-reimbursement-for-minor-with-down-syndrome-competence-transition-and-mootness-of-subsequent-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2009/speech-therapy-reimbursement-for-minor-with-down-syndrome-competence-transition-and-mootness-of-subsequent-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2009/speech-therapy-reimbursement-for-minor-with-down-syndrome-competence-transition-and-mootness-of-subsequent-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2009/speech-therapy-reimbursement-for-minor-with-down-syndrome-competence-transition-and-mootness-of-subsequent-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2009/speech-therapy-reimbursement-for-minor-with-down-syndrome-competence-transition-and-mootness-of-subsequent-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2008/father-s-claim-for-child-tax-benefits-denied-due-to-de-facto-vs-legal-custody-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2008/father-s-claim-for-child-tax-benefits-denied-due-to-de-facto-vs-legal-custody-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2008/father-s-claim-for-child-tax-benefits-denied-due-to-de-facto-vs-legal-custody-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2008/father-s-claim-for-child-tax-benefits-denied-due-to-de-facto-vs-legal-custody-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2008/father-s-claim-for-child-tax-benefits-denied-due-to-de-facto-vs-legal-custody-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2008/father-s-claim-for-child-tax-benefits-denied-due-to-de-facto-vs-legal-custody-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_472-2007/moroccan-national-v-revocation-of-permanent-residency-for-concealment-of-paternity-and-marital-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2007/moroccan-national-v-revocation-of-permanent-residency-for-concealment-of-paternity-and-marital-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_472-2007/moroccan-national-v-revocation-of-permanent-residency-for-concealment-of-paternity-and-marital-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_472-2007/moroccan-national-v-revocation-of-permanent-residency-for-concealment-of-paternity-and-marital-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_472-2007/moroccan-national-v-revocation-of-permanent-residency-for-concealment-of-paternity-and-marital-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_472-2007/moroccan-national-v-revocation-of-permanent-residency-for-concealment-of-paternity-and-marital-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2025/congo-nationals-v-cantonal-change-of-residence-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2025/congo-nationals-v-cantonal-change-of-residence-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2025/congo-nationals-v-cantonal-change-of-residence-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2025/congo-nationals-v-cantonal-change-of-residence-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2025/congo-nationals-v-cantonal-change-of-residence-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2025/congo-nationals-v-cantonal-change-of-residence-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2023/client-v-attorneys-professional-secrecy-discharge-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2023/client-v-attorneys-professional-secrecy-discharge-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2023/client-v-attorneys-professional-secrecy-discharge-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2023/client-v-attorneys-professional-secrecy-discharge-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2023/client-v-attorneys-professional-secrecy-discharge-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2023/client-v-attorneys-professional-secrecy-discharge-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2022/eu-citizen-residence-permit-non-extension-and-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2022/eu-citizen-residence-permit-non-extension-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2022/eu-citizen-residence-permit-non-extension-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2022/eu-citizen-residence-permit-non-extension-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2022/eu-citizen-residence-permit-non-extension-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2022/eu-citizen-residence-permit-non-extension-and-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2021/canton-s-appeal-against-own-constitutional-chamber-ruling-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2021/canton-s-appeal-against-own-constitutional-chamber-ruling-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2021/canton-s-appeal-against-own-constitutional-chamber-ruling-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2021/canton-s-appeal-against-own-constitutional-chamber-ruling-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2021/canton-s-appeal-against-own-constitutional-chamber-ruling-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2021/canton-s-appeal-against-own-constitutional-chamber-ruling-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2020/psychiatrist-disciplinary-action-follow-up</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2020/psychiatrist-disciplinary-action-follow-up"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2020/psychiatrist-disciplinary-action-follow-up"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2020/psychiatrist-disciplinary-action-follow-up"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2020/psychiatrist-disciplinary-action-follow-up"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2020/psychiatrist-disciplinary-action-follow-up"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2019/siblings-granted-residence-for-indispensable-care-of-disabled-father-art-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2019/siblings-granted-residence-for-indispensable-care-of-disabled-father-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2019/siblings-granted-residence-for-indispensable-care-of-disabled-father-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2019/siblings-granted-residence-for-indispensable-care-of-disabled-father-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2019/siblings-granted-residence-for-indispensable-care-of-disabled-father-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2019/siblings-granted-residence-for-indispensable-care-of-disabled-father-art-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2018/foreign-national-residence-permit-denial-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2018/foreign-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2018/foreign-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2018/foreign-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2018/foreign-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2018/foreign-national-residence-permit-denial-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2017/residence-permit-revocation-after-divorce-croatian-citizen-s-independent-right-of-residence-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2017/residence-permit-revocation-after-divorce-croatian-citizen-s-independent-right-of-residence-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2017/residence-permit-revocation-after-divorce-croatian-citizen-s-independent-right-of-residence-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2017/residence-permit-revocation-after-divorce-croatian-citizen-s-independent-right-of-residence-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2017/residence-permit-revocation-after-divorce-croatian-citizen-s-independent-right-of-residence-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2017/residence-permit-revocation-after-divorce-croatian-citizen-s-independent-right-of-residence-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2014/taxpayer-appeal-on-dependent-support-deduction-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2014/taxpayer-appeal-on-dependent-support-deduction-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2014/taxpayer-appeal-on-dependent-support-deduction-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2014/taxpayer-appeal-on-dependent-support-deduction-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2014/taxpayer-appeal-on-dependent-support-deduction-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2014/taxpayer-appeal-on-dependent-support-deduction-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2013/taxation-of-real-estate-capital-gain-and-reinvestment-deferral</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2013/taxation-of-real-estate-capital-gain-and-reinvestment-deferral"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2013/taxation-of-real-estate-capital-gain-and-reinvestment-deferral"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2013/taxation-of-real-estate-capital-gain-and-reinvestment-deferral"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2013/taxation-of-real-estate-capital-gain-and-reinvestment-deferral"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2013/taxation-of-real-estate-capital-gain-and-reinvestment-deferral"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2012/lapsed-residence-permit-due-to-extended-absence-and-failure-to-report-change-of-address</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2012/lapsed-residence-permit-due-to-extended-absence-and-failure-to-report-change-of-address"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2012/lapsed-residence-permit-due-to-extended-absence-and-failure-to-report-change-of-address"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2012/lapsed-residence-permit-due-to-extended-absence-and-failure-to-report-change-of-address"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2012/lapsed-residence-permit-due-to-extended-absence-and-failure-to-report-change-of-address"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2012/lapsed-residence-permit-due-to-extended-absence-and-failure-to-report-change-of-address"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2011/deviation-from-approved-co-ownership-structure-violates-lfaie-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2011/deviation-from-approved-co-ownership-structure-violates-lfaie-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2011/deviation-from-approved-co-ownership-structure-violates-lfaie-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2011/deviation-from-approved-co-ownership-structure-violates-lfaie-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2011/deviation-from-approved-co-ownership-structure-violates-lfaie-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2011/deviation-from-approved-co-ownership-structure-violates-lfaie-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2010/turkish-national-v-st-gallen-security-and-justice-department-residence-permit-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2010/turkish-national-v-st-gallen-security-and-justice-department-residence-permit-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2010/turkish-national-v-st-gallen-security-and-justice-department-residence-permit-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2010/turkish-national-v-st-gallen-security-and-justice-department-residence-permit-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2010/turkish-national-v-st-gallen-security-and-justice-department-residence-permit-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2010/turkish-national-v-st-gallen-security-and-justice-department-residence-permit-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2009/federal-supreme-court-ruling-on-transfer-of-speech-therapy-coverage-request-under-disability-insurance-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2009/federal-supreme-court-ruling-on-transfer-of-speech-therapy-coverage-request-under-disability-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2009/federal-supreme-court-ruling-on-transfer-of-speech-therapy-coverage-request-under-disability-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2009/federal-supreme-court-ruling-on-transfer-of-speech-therapy-coverage-request-under-disability-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2009/federal-supreme-court-ruling-on-transfer-of-speech-therapy-coverage-request-under-disability-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2009/federal-supreme-court-ruling-on-transfer-of-speech-therapy-coverage-request-under-disability-insurance-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2008/tunisian-national-v-swiss-federal-court-residence-permit-denial-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2008/tunisian-national-v-swiss-federal-court-residence-permit-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2008/tunisian-national-v-swiss-federal-court-residence-permit-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2008/tunisian-national-v-swiss-federal-court-residence-permit-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2008/tunisian-national-v-swiss-federal-court-residence-permit-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2008/tunisian-national-v-swiss-federal-court-residence-permit-denial-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_471-2007/appeal-inadmissible-due-to-failure-to-pay-advance-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2007/appeal-inadmissible-due-to-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_471-2007/appeal-inadmissible-due-to-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_471-2007/appeal-inadmissible-due-to-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_471-2007/appeal-inadmissible-due-to-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_471-2007/appeal-inadmissible-due-to-failure-to-pay-advance-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2025/taxpayer-challenge-to-swiss-assistance-in-danish-tax-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2025/taxpayer-challenge-to-swiss-assistance-in-danish-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2025/taxpayer-challenge-to-swiss-assistance-in-danish-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2025/taxpayer-challenge-to-swiss-assistance-in-danish-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2025/taxpayer-challenge-to-swiss-assistance-in-danish-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2025/taxpayer-challenge-to-swiss-assistance-in-danish-tax-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2024/federal-supreme-court-dismisses-appeal-against-expulsion-of-long-term-foreign-resident-due-to-insufficient-integration-and-lack-of-right-to-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2024/federal-supreme-court-dismisses-appeal-against-expulsion-of-long-term-foreign-resident-due-to-insufficient-integration-and-lack-of-right-to-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2024/federal-supreme-court-dismisses-appeal-against-expulsion-of-long-term-foreign-resident-due-to-insufficient-integration-and-lack-of-right-to-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2024/federal-supreme-court-dismisses-appeal-against-expulsion-of-long-term-foreign-resident-due-to-insufficient-integration-and-lack-of-right-to-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2024/federal-supreme-court-dismisses-appeal-against-expulsion-of-long-term-foreign-resident-due-to-insufficient-integration-and-lack-of-right-to-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2024/federal-supreme-court-dismisses-appeal-against-expulsion-of-long-term-foreign-resident-due-to-insufficient-integration-and-lack-of-right-to-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2023/appellant-s-failure-to-pay-advance-costs-justifies-appeal-closure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2023/appellant-s-failure-to-pay-advance-costs-justifies-appeal-closure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2023/appellant-s-failure-to-pay-advance-costs-justifies-appeal-closure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2023/appellant-s-failure-to-pay-advance-costs-justifies-appeal-closure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2023/appellant-s-failure-to-pay-advance-costs-justifies-appeal-closure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2023/appellant-s-failure-to-pay-advance-costs-justifies-appeal-closure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2022/visitation-ban-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2022/visitation-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2022/visitation-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2022/visitation-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2022/visitation-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2022/visitation-ban-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2021/farmer-v-cantonal-veterinary-office-animal-seizure-enforcement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2021/farmer-v-cantonal-veterinary-office-animal-seizure-enforcement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2021/farmer-v-cantonal-veterinary-office-animal-seizure-enforcement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2021/farmer-v-cantonal-veterinary-office-animal-seizure-enforcement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2021/farmer-v-cantonal-veterinary-office-animal-seizure-enforcement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2021/farmer-v-cantonal-veterinary-office-animal-seizure-enforcement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2020/swiss-labor-act-applicability-to-triangular-employment-in-24-hour-household-care</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2020/swiss-labor-act-applicability-to-triangular-employment-in-24-hour-household-care"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2020/swiss-labor-act-applicability-to-triangular-employment-in-24-hour-household-care"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2020/swiss-labor-act-applicability-to-triangular-employment-in-24-hour-household-care"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2020/swiss-labor-act-applicability-to-triangular-employment-in-24-hour-household-care"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2020/swiss-labor-act-applicability-to-triangular-employment-in-24-hour-household-care"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2019/applicant-v-state-family-reunification-after-majority-and-late-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2019/applicant-v-state-family-reunification-after-majority-and-late-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2019/applicant-v-state-family-reunification-after-majority-and-late-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2019/applicant-v-state-family-reunification-after-majority-and-late-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2019/applicant-v-state-family-reunification-after-majority-and-late-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2019/applicant-v-state-family-reunification-after-majority-and-late-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2018/swiss-federal-supreme-court-upholds-withholding-tax-liability-after-share-sale-and-asset-liquidation-structured-as-tax-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2018/swiss-federal-supreme-court-upholds-withholding-tax-liability-after-share-sale-and-asset-liquidation-structured-as-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2018/swiss-federal-supreme-court-upholds-withholding-tax-liability-after-share-sale-and-asset-liquidation-structured-as-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2018/swiss-federal-supreme-court-upholds-withholding-tax-liability-after-share-sale-and-asset-liquidation-structured-as-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2018/swiss-federal-supreme-court-upholds-withholding-tax-liability-after-share-sale-and-asset-liquidation-structured-as-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2018/swiss-federal-supreme-court-upholds-withholding-tax-liability-after-share-sale-and-asset-liquidation-structured-as-tax-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2017/shareholder-loan-write-off-as-taxable-imputed-income-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2017/shareholder-loan-write-off-as-taxable-imputed-income-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2017/shareholder-loan-write-off-as-taxable-imputed-income-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2017/shareholder-loan-write-off-as-taxable-imputed-income-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2017/shareholder-loan-write-off-as-taxable-imputed-income-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2017/shareholder-loan-write-off-as-taxable-imputed-income-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2016/taxpayers-challenge-to-allocation-of-procedural-costs-following-partial-success-on-external-accommodation-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2016/taxpayers-challenge-to-allocation-of-procedural-costs-following-partial-success-on-external-accommodation-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2016/taxpayers-challenge-to-allocation-of-procedural-costs-following-partial-success-on-external-accommodation-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2016/taxpayers-challenge-to-allocation-of-procedural-costs-following-partial-success-on-external-accommodation-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2016/taxpayers-challenge-to-allocation-of-procedural-costs-following-partial-success-on-external-accommodation-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2016/taxpayers-challenge-to-allocation-of-procedural-costs-following-partial-success-on-external-accommodation-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2015/tax-evasion-penalties-upheld-due-to-insufficient-documentation-of-bank-deposits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2015/tax-evasion-penalties-upheld-due-to-insufficient-documentation-of-bank-deposits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2015/tax-evasion-penalties-upheld-due-to-insufficient-documentation-of-bank-deposits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2015/tax-evasion-penalties-upheld-due-to-insufficient-documentation-of-bank-deposits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2015/tax-evasion-penalties-upheld-due-to-insufficient-documentation-of-bank-deposits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2015/tax-evasion-penalties-upheld-due-to-insufficient-documentation-of-bank-deposits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2014/moldovan-national-and-minor-daughter-denied-residence-based-on-insufficient-means-and-weak-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2014/moldovan-national-and-minor-daughter-denied-residence-based-on-insufficient-means-and-weak-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2014/moldovan-national-and-minor-daughter-denied-residence-based-on-insufficient-means-and-weak-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2014/moldovan-national-and-minor-daughter-denied-residence-based-on-insufficient-means-and-weak-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2014/moldovan-national-and-minor-daughter-denied-residence-based-on-insufficient-means-and-weak-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2014/moldovan-national-and-minor-daughter-denied-residence-based-on-insufficient-means-and-weak-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2012/appeal-on-2005-taxes-inadmissible-due-to-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2012/appeal-on-2005-taxes-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2012/appeal-on-2005-taxes-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2012/appeal-on-2005-taxes-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2012/appeal-on-2005-taxes-inadmissible-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2012/appeal-on-2005-taxes-inadmissible-due-to-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2011/residence-permit-appeal-inadmissible-due-to-unpaid-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2011/residence-permit-appeal-inadmissible-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2011/residence-permit-appeal-inadmissible-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2011/residence-permit-appeal-inadmissible-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2011/residence-permit-appeal-inadmissible-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2011/residence-permit-appeal-inadmissible-due-to-unpaid-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2010/cote-d-ivoire-national-s-appeal-on-immigration-exemption-law-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2010/cote-d-ivoire-national-s-appeal-on-immigration-exemption-law-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2010/cote-d-ivoire-national-s-appeal-on-immigration-exemption-law-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2010/cote-d-ivoire-national-s-appeal-on-immigration-exemption-law-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2010/cote-d-ivoire-national-s-appeal-on-immigration-exemption-law-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2010/cote-d-ivoire-national-s-appeal-on-immigration-exemption-law-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2009/wife-v-switzerland-family-reunification-denied-due-to-husband-s-serious-criminal-record-and-illegal-re-entry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2009/wife-v-switzerland-family-reunification-denied-due-to-husband-s-serious-criminal-record-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2009/wife-v-switzerland-family-reunification-denied-due-to-husband-s-serious-criminal-record-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2009/wife-v-switzerland-family-reunification-denied-due-to-husband-s-serious-criminal-record-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2009/wife-v-switzerland-family-reunification-denied-due-to-husband-s-serious-criminal-record-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2009/wife-v-switzerland-family-reunification-denied-due-to-husband-s-serious-criminal-record-and-illegal-re-entry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2008/appeal-against-dog-sequestration-rejected-due-to-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2008/appeal-against-dog-sequestration-rejected-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2008/appeal-against-dog-sequestration-rejected-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2008/appeal-against-dog-sequestration-rejected-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2008/appeal-against-dog-sequestration-rejected-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2008/appeal-against-dog-sequestration-rejected-due-to-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_470-2007/taxpayer-challenge-to-vat-assessment-on-export-lacking-customs-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2007/taxpayer-challenge-to-vat-assessment-on-export-lacking-customs-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_470-2007/taxpayer-challenge-to-vat-assessment-on-export-lacking-customs-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_470-2007/taxpayer-challenge-to-vat-assessment-on-export-lacking-customs-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_470-2007/taxpayer-challenge-to-vat-assessment-on-export-lacking-customs-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_470-2007/taxpayer-challenge-to-vat-assessment-on-export-lacking-customs-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2024/restaurant-operator-v-zermatt-municipality-electric-vehicle-transport-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2024/restaurant-operator-v-zermatt-municipality-electric-vehicle-transport-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2024/restaurant-operator-v-zermatt-municipality-electric-vehicle-transport-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2024/restaurant-operator-v-zermatt-municipality-electric-vehicle-transport-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2024/restaurant-operator-v-zermatt-municipality-electric-vehicle-transport-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2024/restaurant-operator-v-zermatt-municipality-electric-vehicle-transport-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2023/tunisian-national-s-residence-permit-extension-denied-despite-abuse-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2023/tunisian-national-s-residence-permit-extension-denied-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2023/tunisian-national-s-residence-permit-extension-denied-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2023/tunisian-national-s-residence-permit-extension-denied-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2023/tunisian-national-s-residence-permit-extension-denied-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2023/tunisian-national-s-residence-permit-extension-denied-despite-abuse-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2022/federal-supreme-court-upholds-disclosure-of-taxpayer-information-to-russia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2022/federal-supreme-court-upholds-disclosure-of-taxpayer-information-to-russia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2022/federal-supreme-court-upholds-disclosure-of-taxpayer-information-to-russia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2022/federal-supreme-court-upholds-disclosure-of-taxpayer-information-to-russia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2022/federal-supreme-court-upholds-disclosure-of-taxpayer-information-to-russia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2022/federal-supreme-court-upholds-disclosure-of-taxpayer-information-to-russia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2021/french-national-s-appeal-against-residence-permit-revocation-and-departure-order-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2021/french-national-s-appeal-against-residence-permit-revocation-and-departure-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2021/french-national-s-appeal-against-residence-permit-revocation-and-departure-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2021/french-national-s-appeal-against-residence-permit-revocation-and-departure-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2021/french-national-s-appeal-against-residence-permit-revocation-and-departure-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2021/french-national-s-appeal-against-residence-permit-revocation-and-departure-order-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2020/ukrainian-national-s-permit-extension-and-son-s-permit-following-husband-s-death-denied-due-to-alleged-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2020/ukrainian-national-s-permit-extension-and-son-s-permit-following-husband-s-death-denied-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2020/ukrainian-national-s-permit-extension-and-son-s-permit-following-husband-s-death-denied-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2020/ukrainian-national-s-permit-extension-and-son-s-permit-following-husband-s-death-denied-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2020/ukrainian-national-s-permit-extension-and-son-s-permit-following-husband-s-death-denied-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2020/ukrainian-national-s-permit-extension-and-son-s-permit-following-husband-s-death-denied-due-to-alleged-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2019/eu-efta-residence-permit-renewal-requirements-center-of-interests-criterion-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2019/eu-efta-residence-permit-renewal-requirements-center-of-interests-criterion-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2019/eu-efta-residence-permit-renewal-requirements-center-of-interests-criterion-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2019/eu-efta-residence-permit-renewal-requirements-center-of-interests-criterion-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2019/eu-efta-residence-permit-renewal-requirements-center-of-interests-criterion-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2019/eu-efta-residence-permit-renewal-requirements-center-of-interests-criterion-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2018/failure-to-pay-cost-advance-leads-to-dismissal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2018/failure-to-pay-cost-advance-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2018/failure-to-pay-cost-advance-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2018/failure-to-pay-cost-advance-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2018/failure-to-pay-cost-advance-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2018/failure-to-pay-cost-advance-leads-to-dismissal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2017/detainee-v-federal-court-deportation-detention-extension-upheld-despite-mental-health-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2017/detainee-v-federal-court-deportation-detention-extension-upheld-despite-mental-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2017/detainee-v-federal-court-deportation-detention-extension-upheld-despite-mental-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2017/detainee-v-federal-court-deportation-detention-extension-upheld-despite-mental-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2017/detainee-v-federal-court-deportation-detention-extension-upheld-despite-mental-health-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2017/detainee-v-federal-court-deportation-detention-extension-upheld-despite-mental-health-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2016/taxpayers-failure-to-document-qualification-for-partial-taxation-of-dividends-bars-revision-of-assessments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2016/taxpayers-failure-to-document-qualification-for-partial-taxation-of-dividends-bars-revision-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2016/taxpayers-failure-to-document-qualification-for-partial-taxation-of-dividends-bars-revision-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2016/taxpayers-failure-to-document-qualification-for-partial-taxation-of-dividends-bars-revision-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2016/taxpayers-failure-to-document-qualification-for-partial-taxation-of-dividends-bars-revision-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2016/taxpayers-failure-to-document-qualification-for-partial-taxation-of-dividends-bars-revision-of-assessments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2015/tax-remission-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2015/tax-remission-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2015/tax-remission-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2015/tax-remission-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2015/tax-remission-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2015/tax-remission-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2014/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-social-welfare-dependence-and-minor-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2014/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-social-welfare-dependence-and-minor-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2014/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-social-welfare-dependence-and-minor-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2014/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-social-welfare-dependence-and-minor-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2014/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-social-welfare-dependence-and-minor-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2014/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-social-welfare-dependence-and-minor-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2013/claimant-v-city-of-zurich-legal-aid-and-appeal-procedural-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2013/claimant-v-city-of-zurich-legal-aid-and-appeal-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2013/claimant-v-city-of-zurich-legal-aid-and-appeal-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2013/claimant-v-city-of-zurich-legal-aid-and-appeal-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2013/claimant-v-city-of-zurich-legal-aid-and-appeal-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2013/claimant-v-city-of-zurich-legal-aid-and-appeal-procedural-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2012/taxation-of-sale-proceeds-from-closely-related-business-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2012/taxation-of-sale-proceeds-from-closely-related-business-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2012/taxation-of-sale-proceeds-from-closely-related-business-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2012/taxation-of-sale-proceeds-from-closely-related-business-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2012/taxation-of-sale-proceeds-from-closely-related-business-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2012/taxation-of-sale-proceeds-from-closely-related-business-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2011/revocation-of-establishment-permit-after-serious-crime-and-expulsion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2011/revocation-of-establishment-permit-after-serious-crime-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2011/revocation-of-establishment-permit-after-serious-crime-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2011/revocation-of-establishment-permit-after-serious-crime-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2011/revocation-of-establishment-permit-after-serious-crime-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2011/revocation-of-establishment-permit-after-serious-crime-and-expulsion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2010/revocation-of-settlement-permit-due-to-concealment-of-extramarital-relationship-and-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2010/revocation-of-settlement-permit-due-to-concealment-of-extramarital-relationship-and-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2010/revocation-of-settlement-permit-due-to-concealment-of-extramarital-relationship-and-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2010/revocation-of-settlement-permit-due-to-concealment-of-extramarital-relationship-and-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2010/revocation-of-settlement-permit-due-to-concealment-of-extramarital-relationship-and-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2010/revocation-of-settlement-permit-due-to-concealment-of-extramarital-relationship-and-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2009/taxation-of-cessation-of-equestrian-activity-capital-gains-on-mixed-use-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2009/taxation-of-cessation-of-equestrian-activity-capital-gains-on-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2009/taxation-of-cessation-of-equestrian-activity-capital-gains-on-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2009/taxation-of-cessation-of-equestrian-activity-capital-gains-on-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2009/taxation-of-cessation-of-equestrian-activity-capital-gains-on-mixed-use-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2009/taxation-of-cessation-of-equestrian-activity-capital-gains-on-mixed-use-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_47-2007/pakistani-national-denied-residence-permit-extension-due-to-abuse-of-right-based-on-first-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2007/pakistani-national-denied-residence-permit-extension-due-to-abuse-of-right-based-on-first-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_47-2007/pakistani-national-denied-residence-permit-extension-due-to-abuse-of-right-based-on-first-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_47-2007/pakistani-national-denied-residence-permit-extension-due-to-abuse-of-right-based-on-first-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_47-2007/pakistani-national-denied-residence-permit-extension-due-to-abuse-of-right-based-on-first-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_47-2007/pakistani-national-denied-residence-permit-extension-due-to-abuse-of-right-based-on-first-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2023/appeal-timeliness-in-residence-permit-revocation-based-on-a-post-plus-delivery-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2023/appeal-timeliness-in-residence-permit-revocation-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2023/appeal-timeliness-in-residence-permit-revocation-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2023/appeal-timeliness-in-residence-permit-revocation-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2023/appeal-timeliness-in-residence-permit-revocation-based-on-a-post-plus-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2023/appeal-timeliness-in-residence-permit-revocation-based-on-a-post-plus-delivery-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2022/swiss-residence-permit-revocation-for-romanian-national-lacking-current-worker-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2022/swiss-residence-permit-revocation-for-romanian-national-lacking-current-worker-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2022/swiss-residence-permit-revocation-for-romanian-national-lacking-current-worker-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2022/swiss-residence-permit-revocation-for-romanian-national-lacking-current-worker-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2022/swiss-residence-permit-revocation-for-romanian-national-lacking-current-worker-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2022/swiss-residence-permit-revocation-for-romanian-national-lacking-current-worker-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2021/republic-and-canton-of-geneva-v-cantonal-court-covid-19-religious-service-restrictions-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2021/republic-and-canton-of-geneva-v-cantonal-court-covid-19-religious-service-restrictions-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2021/republic-and-canton-of-geneva-v-cantonal-court-covid-19-religious-service-restrictions-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2021/republic-and-canton-of-geneva-v-cantonal-court-covid-19-religious-service-restrictions-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2021/republic-and-canton-of-geneva-v-cantonal-court-covid-19-religious-service-restrictions-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2021/republic-and-canton-of-geneva-v-cantonal-court-covid-19-religious-service-restrictions-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2020/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2020/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2020/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2020/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2020/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2020/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2019/german-citizen-v-cantonal-administrative-tribunal-timeliness-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2019/german-citizen-v-cantonal-administrative-tribunal-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2019/german-citizen-v-cantonal-administrative-tribunal-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2019/german-citizen-v-cantonal-administrative-tribunal-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2019/german-citizen-v-cantonal-administrative-tribunal-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2019/german-citizen-v-cantonal-administrative-tribunal-timeliness-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2018/foreign-national-v-cantonal-court-excessive-formalism-in-assessing-appeal-length</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2018/foreign-national-v-cantonal-court-excessive-formalism-in-assessing-appeal-length"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2018/foreign-national-v-cantonal-court-excessive-formalism-in-assessing-appeal-length"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2018/foreign-national-v-cantonal-court-excessive-formalism-in-assessing-appeal-length"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2018/foreign-national-v-cantonal-court-excessive-formalism-in-assessing-appeal-length"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2018/foreign-national-v-cantonal-court-excessive-formalism-in-assessing-appeal-length"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2017/property-owner-v-solothurn-cantonal-tax-office-real-estate-transfer-tax-exemption-and-one-year-occupancy-rule</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2017/property-owner-v-solothurn-cantonal-tax-office-real-estate-transfer-tax-exemption-and-one-year-occupancy-rule"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2017/property-owner-v-solothurn-cantonal-tax-office-real-estate-transfer-tax-exemption-and-one-year-occupancy-rule"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2017/property-owner-v-solothurn-cantonal-tax-office-real-estate-transfer-tax-exemption-and-one-year-occupancy-rule"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2017/property-owner-v-solothurn-cantonal-tax-office-real-estate-transfer-tax-exemption-and-one-year-occupancy-rule"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2017/property-owner-v-solothurn-cantonal-tax-office-real-estate-transfer-tax-exemption-and-one-year-occupancy-rule"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2016/federal-supreme-court-refuses-appeal-on-admissibility-of-tax-information-exchange-with-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2016/federal-supreme-court-refuses-appeal-on-admissibility-of-tax-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2016/federal-supreme-court-refuses-appeal-on-admissibility-of-tax-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2016/federal-supreme-court-refuses-appeal-on-admissibility-of-tax-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2016/federal-supreme-court-refuses-appeal-on-admissibility-of-tax-information-exchange-with-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2016/federal-supreme-court-refuses-appeal-on-admissibility-of-tax-information-exchange-with-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2015/participation-exemption-eligibility-under-continuous-10-shareholding-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2015/participation-exemption-eligibility-under-continuous-10-shareholding-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2015/participation-exemption-eligibility-under-continuous-10-shareholding-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2015/participation-exemption-eligibility-under-continuous-10-shareholding-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2015/participation-exemption-eligibility-under-continuous-10-shareholding-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2015/participation-exemption-eligibility-under-continuous-10-shareholding-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2014/tax-domicile-dispute-lucerne-vs-lugano-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2014/tax-domicile-dispute-lucerne-vs-lugano-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2014/tax-domicile-dispute-lucerne-vs-lugano-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2014/tax-domicile-dispute-lucerne-vs-lugano-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2014/tax-domicile-dispute-lucerne-vs-lugano-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2014/tax-domicile-dispute-lucerne-vs-lugano-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2013/taxpayer-appeal-on-mortgage-interest-deduction-and-imputed-rental-value-non-final-cantonal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2013/taxpayer-appeal-on-mortgage-interest-deduction-and-imputed-rental-value-non-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2013/taxpayer-appeal-on-mortgage-interest-deduction-and-imputed-rental-value-non-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2013/taxpayer-appeal-on-mortgage-interest-deduction-and-imputed-rental-value-non-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2013/taxpayer-appeal-on-mortgage-interest-deduction-and-imputed-rental-value-non-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2013/taxpayer-appeal-on-mortgage-interest-deduction-and-imputed-rental-value-non-final-cantonal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2012/appeal-regarding-spousal-consent-and-notification-in-farm-land-division</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2012/appeal-regarding-spousal-consent-and-notification-in-farm-land-division"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2012/appeal-regarding-spousal-consent-and-notification-in-farm-land-division"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2012/appeal-regarding-spousal-consent-and-notification-in-farm-land-division"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2012/appeal-regarding-spousal-consent-and-notification-in-farm-land-division"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2012/appeal-regarding-spousal-consent-and-notification-in-farm-land-division"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2010/sequestration-and-confiscation-of-firearms-due-to-psychological-instability-and-substance-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2010/sequestration-and-confiscation-of-firearms-due-to-psychological-instability-and-substance-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2010/sequestration-and-confiscation-of-firearms-due-to-psychological-instability-and-substance-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2010/sequestration-and-confiscation-of-firearms-due-to-psychological-instability-and-substance-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2010/sequestration-and-confiscation-of-firearms-due-to-psychological-instability-and-substance-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2010/sequestration-and-confiscation-of-firearms-due-to-psychological-instability-and-substance-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2009/turkish-nationals-challenge-to-residence-permit-non-renewal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2009/turkish-nationals-challenge-to-residence-permit-non-renewal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2009/turkish-nationals-challenge-to-residence-permit-non-renewal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2009/turkish-nationals-challenge-to-residence-permit-non-renewal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2009/turkish-nationals-challenge-to-residence-permit-non-renewal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2009/turkish-nationals-challenge-to-residence-permit-non-renewal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2008/cantonal-take-away-alcohol-tax-constitutionality-challenge-regarding-public-interest-and-fiscal-competence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2008/cantonal-take-away-alcohol-tax-constitutionality-challenge-regarding-public-interest-and-fiscal-competence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2008/cantonal-take-away-alcohol-tax-constitutionality-challenge-regarding-public-interest-and-fiscal-competence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2008/cantonal-take-away-alcohol-tax-constitutionality-challenge-regarding-public-interest-and-fiscal-competence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2008/cantonal-take-away-alcohol-tax-constitutionality-challenge-regarding-public-interest-and-fiscal-competence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2008/cantonal-take-away-alcohol-tax-constitutionality-challenge-regarding-public-interest-and-fiscal-competence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_469-2007/taxpayer-v-tax-authority-regarding-imputed-rental-value-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2007/taxpayer-v-tax-authority-regarding-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_469-2007/taxpayer-v-tax-authority-regarding-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_469-2007/taxpayer-v-tax-authority-regarding-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_469-2007/taxpayer-v-tax-authority-regarding-imputed-rental-value-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_469-2007/taxpayer-v-tax-authority-regarding-imputed-rental-value-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2025/federal-supreme-court-dismisses-appeal-on-administrative-detention-lacking-proper-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2025/federal-supreme-court-dismisses-appeal-on-administrative-detention-lacking-proper-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2025/federal-supreme-court-dismisses-appeal-on-administrative-detention-lacking-proper-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2025/federal-supreme-court-dismisses-appeal-on-administrative-detention-lacking-proper-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2025/federal-supreme-court-dismisses-appeal-on-administrative-detention-lacking-proper-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2025/federal-supreme-court-dismisses-appeal-on-administrative-detention-lacking-proper-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2024/schengen-visa-appeal-inadmissible-due-to-exclusion-of-entry-matters</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2024/schengen-visa-appeal-inadmissible-due-to-exclusion-of-entry-matters"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2024/schengen-visa-appeal-inadmissible-due-to-exclusion-of-entry-matters"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2024/schengen-visa-appeal-inadmissible-due-to-exclusion-of-entry-matters"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2024/schengen-visa-appeal-inadmissible-due-to-exclusion-of-entry-matters"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2024/schengen-visa-appeal-inadmissible-due-to-exclusion-of-entry-matters"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2023/university-status-revocation-for-non-payment-of-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2023/university-status-revocation-for-non-payment-of-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2023/university-status-revocation-for-non-payment-of-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2023/university-status-revocation-for-non-payment-of-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2023/university-status-revocation-for-non-payment-of-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2023/university-status-revocation-for-non-payment-of-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2022/cuban-national-detention-over-expulsion-refusal-by-cuba</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2022/cuban-national-detention-over-expulsion-refusal-by-cuba"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2022/cuban-national-detention-over-expulsion-refusal-by-cuba"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2022/cuban-national-detention-over-expulsion-refusal-by-cuba"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2022/cuban-national-detention-over-expulsion-refusal-by-cuba"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2022/cuban-national-detention-over-expulsion-refusal-by-cuba"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2021/finma-supervisory-measures-appeal-dismissed-for-insufficient-constitutional-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2021/finma-supervisory-measures-appeal-dismissed-for-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2021/finma-supervisory-measures-appeal-dismissed-for-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2021/finma-supervisory-measures-appeal-dismissed-for-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2021/finma-supervisory-measures-appeal-dismissed-for-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2021/finma-supervisory-measures-appeal-dismissed-for-insufficient-constitutional-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2020/greek-national-v-switzerland-revocation-of-settlement-permit-based-on-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2020/greek-national-v-switzerland-revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2020/greek-national-v-switzerland-revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2020/greek-national-v-switzerland-revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2020/greek-national-v-switzerland-revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2020/greek-national-v-switzerland-revocation-of-settlement-permit-based-on-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2019/swiss-federal-court-upholds-non-renewal-of-residence-permit-based-on-prior-rape-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2019/swiss-federal-court-upholds-non-renewal-of-residence-permit-based-on-prior-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2019/swiss-federal-court-upholds-non-renewal-of-residence-permit-based-on-prior-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2019/swiss-federal-court-upholds-non-renewal-of-residence-permit-based-on-prior-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2019/swiss-federal-court-upholds-non-renewal-of-residence-permit-based-on-prior-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2019/swiss-federal-court-upholds-non-renewal-of-residence-permit-based-on-prior-rape-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2018/swiss-federal-supreme-court-upholds-revocation-of-residency-permit-due-to-severe-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2018/swiss-federal-supreme-court-upholds-revocation-of-residency-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2018/swiss-federal-supreme-court-upholds-revocation-of-residency-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2018/swiss-federal-supreme-court-upholds-revocation-of-residency-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2018/swiss-federal-supreme-court-upholds-revocation-of-residency-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2018/swiss-federal-supreme-court-upholds-revocation-of-residency-permit-due-to-severe-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2017/withdrawal-of-appeal-regarding-import-of-unauthorized-medicines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2017/withdrawal-of-appeal-regarding-import-of-unauthorized-medicines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2017/withdrawal-of-appeal-regarding-import-of-unauthorized-medicines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2017/withdrawal-of-appeal-regarding-import-of-unauthorized-medicines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2017/withdrawal-of-appeal-regarding-import-of-unauthorized-medicines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2017/withdrawal-of-appeal-regarding-import-of-unauthorized-medicines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2016/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-drug-offenses-and-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2016/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-drug-offenses-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2016/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-drug-offenses-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2016/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-drug-offenses-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2016/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-drug-offenses-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2016/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-drug-offenses-and-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2013/appeal-on-residence-permit-denial-dismissed-for-lack-of-legal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2013/appeal-on-residence-permit-denial-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2013/appeal-on-residence-permit-denial-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2013/appeal-on-residence-permit-denial-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2013/appeal-on-residence-permit-denial-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2013/appeal-on-residence-permit-denial-dismissed-for-lack-of-legal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2012/sri-lankan-national-entry-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2012/sri-lankan-national-entry-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2012/sri-lankan-national-entry-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2012/sri-lankan-national-entry-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2012/sri-lankan-national-entry-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2012/sri-lankan-national-entry-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2011/tax-security-measure-challenge-over-constructive-dividend-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2011/tax-security-measure-challenge-over-constructive-dividend-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2011/tax-security-measure-challenge-over-constructive-dividend-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2011/tax-security-measure-challenge-over-constructive-dividend-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2011/tax-security-measure-challenge-over-constructive-dividend-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2011/tax-security-measure-challenge-over-constructive-dividend-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2010/gastronomy-business-advertising-ban-affirmed-on-promise-of-low-priced-alcohol</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2010/gastronomy-business-advertising-ban-affirmed-on-promise-of-low-priced-alcohol"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2010/gastronomy-business-advertising-ban-affirmed-on-promise-of-low-priced-alcohol"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2010/gastronomy-business-advertising-ban-affirmed-on-promise-of-low-priced-alcohol"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2010/gastronomy-business-advertising-ban-affirmed-on-promise-of-low-priced-alcohol"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2010/gastronomy-business-advertising-ban-affirmed-on-promise-of-low-priced-alcohol"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2009/lawyer-s-final-fee-income-taxation-upon-practice-cessation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2009/lawyer-s-final-fee-income-taxation-upon-practice-cessation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2009/lawyer-s-final-fee-income-taxation-upon-practice-cessation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2009/lawyer-s-final-fee-income-taxation-upon-practice-cessation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2009/lawyer-s-final-fee-income-taxation-upon-practice-cessation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2009/lawyer-s-final-fee-income-taxation-upon-practice-cessation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2008/cantonal-alcohol-take-away-tax-upheld-against-economic-freedom-and-equality-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2008/cantonal-alcohol-take-away-tax-upheld-against-economic-freedom-and-equality-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2008/cantonal-alcohol-take-away-tax-upheld-against-economic-freedom-and-equality-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2008/cantonal-alcohol-take-away-tax-upheld-against-economic-freedom-and-equality-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2008/cantonal-alcohol-take-away-tax-upheld-against-economic-freedom-and-equality-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2008/cantonal-alcohol-take-away-tax-upheld-against-economic-freedom-and-equality-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_468-2007/independent-contractor-challenge-to-municipal-waste-fee-based-on-estimated-employee-count</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2007/independent-contractor-challenge-to-municipal-waste-fee-based-on-estimated-employee-count"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_468-2007/independent-contractor-challenge-to-municipal-waste-fee-based-on-estimated-employee-count"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_468-2007/independent-contractor-challenge-to-municipal-waste-fee-based-on-estimated-employee-count"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_468-2007/independent-contractor-challenge-to-municipal-waste-fee-based-on-estimated-employee-count"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_468-2007/independent-contractor-challenge-to-municipal-waste-fee-based-on-estimated-employee-count"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2025/federal-supreme-court-jurisdiction-in-asylum-and-removal-reconsideration-appeals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2025/federal-supreme-court-jurisdiction-in-asylum-and-removal-reconsideration-appeals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2025/federal-supreme-court-jurisdiction-in-asylum-and-removal-reconsideration-appeals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2025/federal-supreme-court-jurisdiction-in-asylum-and-removal-reconsideration-appeals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2025/federal-supreme-court-jurisdiction-in-asylum-and-removal-reconsideration-appeals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2025/federal-supreme-court-jurisdiction-in-asylum-and-removal-reconsideration-appeals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2024/swiss-federal-supreme-court-upholds-expulsion-of-portuguese-national-dependent-on-welfare-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2024/swiss-federal-supreme-court-upholds-expulsion-of-portuguese-national-dependent-on-welfare-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2024/swiss-federal-supreme-court-upholds-expulsion-of-portuguese-national-dependent-on-welfare-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2024/swiss-federal-supreme-court-upholds-expulsion-of-portuguese-national-dependent-on-welfare-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2024/swiss-federal-supreme-court-upholds-expulsion-of-portuguese-national-dependent-on-welfare-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2024/swiss-federal-supreme-court-upholds-expulsion-of-portuguese-national-dependent-on-welfare-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2023/foreign-national-family-reunification-refusal-after-age-18</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2023/foreign-national-family-reunification-refusal-after-age-18"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2023/foreign-national-family-reunification-refusal-after-age-18"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2023/foreign-national-family-reunification-refusal-after-age-18"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2023/foreign-national-family-reunification-refusal-after-age-18"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2023/foreign-national-family-reunification-refusal-after-age-18"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2022/revocation-of-hardship-permit-due-to-identity-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2022/revocation-of-hardship-permit-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2022/revocation-of-hardship-permit-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2022/revocation-of-hardship-permit-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2022/revocation-of-hardship-permit-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2022/revocation-of-hardship-permit-due-to-identity-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2021/swiss-federal-tribunal-upholds-administrative-assistance-to-india-on-tax-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2021/swiss-federal-tribunal-upholds-administrative-assistance-to-india-on-tax-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2021/swiss-federal-tribunal-upholds-administrative-assistance-to-india-on-tax-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2021/swiss-federal-tribunal-upholds-administrative-assistance-to-india-on-tax-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2021/swiss-federal-tribunal-upholds-administrative-assistance-to-india-on-tax-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2021/swiss-federal-tribunal-upholds-administrative-assistance-to-india-on-tax-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2020/kosovan-national-s-permit-revocation-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2020/kosovan-national-s-permit-revocation-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2020/kosovan-national-s-permit-revocation-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2020/kosovan-national-s-permit-revocation-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2020/kosovan-national-s-permit-revocation-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2020/kosovan-national-s-permit-revocation-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2019/taxation-of-capital-gain-from-sale-of-non-agricultural-land-cantonal-error-vs-federal-assessment-binding-precedent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2019/taxation-of-capital-gain-from-sale-of-non-agricultural-land-cantonal-error-vs-federal-assessment-binding-precedent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2019/taxation-of-capital-gain-from-sale-of-non-agricultural-land-cantonal-error-vs-federal-assessment-binding-precedent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2019/taxation-of-capital-gain-from-sale-of-non-agricultural-land-cantonal-error-vs-federal-assessment-binding-precedent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2019/taxation-of-capital-gain-from-sale-of-non-agricultural-land-cantonal-error-vs-federal-assessment-binding-precedent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2019/taxation-of-capital-gain-from-sale-of-non-agricultural-land-cantonal-error-vs-federal-assessment-binding-precedent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2018/macedonian-national-v-switzerland-health-grounds-for-residency-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2018/macedonian-national-v-switzerland-health-grounds-for-residency-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2018/macedonian-national-v-switzerland-health-grounds-for-residency-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2018/macedonian-national-v-switzerland-health-grounds-for-residency-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2018/macedonian-national-v-switzerland-health-grounds-for-residency-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2018/macedonian-national-v-switzerland-health-grounds-for-residency-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2017/tax-assessment-of-beautician-income-and-wealth-change-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2017/tax-assessment-of-beautician-income-and-wealth-change-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2017/tax-assessment-of-beautician-income-and-wealth-change-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2017/tax-assessment-of-beautician-income-and-wealth-change-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2017/tax-assessment-of-beautician-income-and-wealth-change-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2017/tax-assessment-of-beautician-income-and-wealth-change-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2016/father-v-switzerland-failure-to-investigate-child-s-future-care-for-late-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2016/father-v-switzerland-failure-to-investigate-child-s-future-care-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2016/father-v-switzerland-failure-to-investigate-child-s-future-care-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2016/father-v-switzerland-failure-to-investigate-child-s-future-care-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2016/father-v-switzerland-failure-to-investigate-child-s-future-care-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2016/father-v-switzerland-failure-to-investigate-child-s-future-care-for-late-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2015/corporate-tax-appeal-withdrawal-and-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2015/corporate-tax-appeal-withdrawal-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2015/corporate-tax-appeal-withdrawal-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2015/corporate-tax-appeal-withdrawal-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2015/corporate-tax-appeal-withdrawal-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2015/corporate-tax-appeal-withdrawal-and-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2014/tax-avoidance-regarding-pension-contribution-buy-back-and-home-ownership-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2014/tax-avoidance-regarding-pension-contribution-buy-back-and-home-ownership-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2014/tax-avoidance-regarding-pension-contribution-buy-back-and-home-ownership-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2014/tax-avoidance-regarding-pension-contribution-buy-back-and-home-ownership-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2014/tax-avoidance-regarding-pension-contribution-buy-back-and-home-ownership-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2014/tax-avoidance-regarding-pension-contribution-buy-back-and-home-ownership-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2013/bulgarian-national-v-federal-supreme-court-appeal-deadline-in-edictal-service-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2013/bulgarian-national-v-federal-supreme-court-appeal-deadline-in-edictal-service-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2013/bulgarian-national-v-federal-supreme-court-appeal-deadline-in-edictal-service-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2013/bulgarian-national-v-federal-supreme-court-appeal-deadline-in-edictal-service-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2013/bulgarian-national-v-federal-supreme-court-appeal-deadline-in-edictal-service-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2013/bulgarian-national-v-federal-supreme-court-appeal-deadline-in-edictal-service-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2012/ivory-coast-national-s-residence-permit-refusal-post-divorce-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2012/ivory-coast-national-s-residence-permit-refusal-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2012/ivory-coast-national-s-residence-permit-refusal-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2012/ivory-coast-national-s-residence-permit-refusal-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2012/ivory-coast-national-s-residence-permit-refusal-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2012/ivory-coast-national-s-residence-permit-refusal-post-divorce-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2011/revocation-of-macedonian-national-s-residence-permit-following-marital-separation-and-insufficient-family-tie-to-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2011/revocation-of-macedonian-national-s-residence-permit-following-marital-separation-and-insufficient-family-tie-to-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2011/revocation-of-macedonian-national-s-residence-permit-following-marital-separation-and-insufficient-family-tie-to-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2011/revocation-of-macedonian-national-s-residence-permit-following-marital-separation-and-insufficient-family-tie-to-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2011/revocation-of-macedonian-national-s-residence-permit-following-marital-separation-and-insufficient-family-tie-to-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2011/revocation-of-macedonian-national-s-residence-permit-following-marital-separation-and-insufficient-family-tie-to-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2010/disinherited-partner-challenges-inheritance-tax-rate-after-inadmissible-appeal-to-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2010/disinherited-partner-challenges-inheritance-tax-rate-after-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2010/disinherited-partner-challenges-inheritance-tax-rate-after-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2010/disinherited-partner-challenges-inheritance-tax-rate-after-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2010/disinherited-partner-challenges-inheritance-tax-rate-after-inadmissible-appeal-to-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2010/disinherited-partner-challenges-inheritance-tax-rate-after-inadmissible-appeal-to-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2009/asylum-seeker-detention-upheld-despite-procedural-appeal-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2009/asylum-seeker-detention-upheld-despite-procedural-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2009/asylum-seeker-detention-upheld-despite-procedural-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2009/asylum-seeker-detention-upheld-despite-procedural-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2009/asylum-seeker-detention-upheld-despite-procedural-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2009/asylum-seeker-detention-upheld-despite-procedural-appeal-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2008/cantonal-alcohol-retail-tax-challenge-upheld-based-on-cost-attribution-rationale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2008/cantonal-alcohol-retail-tax-challenge-upheld-based-on-cost-attribution-rationale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2008/cantonal-alcohol-retail-tax-challenge-upheld-based-on-cost-attribution-rationale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2008/cantonal-alcohol-retail-tax-challenge-upheld-based-on-cost-attribution-rationale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2008/cantonal-alcohol-retail-tax-challenge-upheld-based-on-cost-attribution-rationale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2008/cantonal-alcohol-retail-tax-challenge-upheld-based-on-cost-attribution-rationale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_467-2007/federal-supreme-court-dismisses-appeal-on-judicial-fee-reclamation-due-to-inadmissible-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2007/federal-supreme-court-dismisses-appeal-on-judicial-fee-reclamation-due-to-inadmissible-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_467-2007/federal-supreme-court-dismisses-appeal-on-judicial-fee-reclamation-due-to-inadmissible-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_467-2007/federal-supreme-court-dismisses-appeal-on-judicial-fee-reclamation-due-to-inadmissible-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_467-2007/federal-supreme-court-dismisses-appeal-on-judicial-fee-reclamation-due-to-inadmissible-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_467-2007/federal-supreme-court-dismisses-appeal-on-judicial-fee-reclamation-due-to-inadmissible-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2025/swiss-citizen-s-appeal-for-son-s-residence-permit-based-on-health-needs-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2025/swiss-citizen-s-appeal-for-son-s-residence-permit-based-on-health-needs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2025/swiss-citizen-s-appeal-for-son-s-residence-permit-based-on-health-needs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2025/swiss-citizen-s-appeal-for-son-s-residence-permit-based-on-health-needs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2025/swiss-citizen-s-appeal-for-son-s-residence-permit-based-on-health-needs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2025/swiss-citizen-s-appeal-for-son-s-residence-permit-based-on-health-needs-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2024/dog-fine-appeal-dismissed-for-formal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2024/dog-fine-appeal-dismissed-for-formal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2024/dog-fine-appeal-dismissed-for-formal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2024/dog-fine-appeal-dismissed-for-formal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2024/dog-fine-appeal-dismissed-for-formal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2024/dog-fine-appeal-dismissed-for-formal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2023/student-seeking-retroactive-credit-transfer-denied-procedural-costs-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2023/student-seeking-retroactive-credit-transfer-denied-procedural-costs-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2023/student-seeking-retroactive-credit-transfer-denied-procedural-costs-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2023/student-seeking-retroactive-credit-transfer-denied-procedural-costs-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2023/student-seeking-retroactive-credit-transfer-denied-procedural-costs-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2023/student-seeking-retroactive-credit-transfer-denied-procedural-costs-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2022/switzerland-v-france-extradition-of-banking-information-under-double-taxation-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2022/switzerland-v-france-extradition-of-banking-information-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2022/switzerland-v-france-extradition-of-banking-information-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2022/switzerland-v-france-extradition-of-banking-information-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2022/switzerland-v-france-extradition-of-banking-information-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2022/switzerland-v-france-extradition-of-banking-information-under-double-taxation-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2021/appellant-loses-challenge-to-animal-removal-order-after-measure-s-completion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2021/appellant-loses-challenge-to-animal-removal-order-after-measure-s-completion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2021/appellant-loses-challenge-to-animal-removal-order-after-measure-s-completion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2021/appellant-loses-challenge-to-animal-removal-order-after-measure-s-completion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2021/appellant-loses-challenge-to-animal-removal-order-after-measure-s-completion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2021/appellant-loses-challenge-to-animal-removal-order-after-measure-s-completion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2020/non-profit-foundation-v-federal-tax-administration-vat-on-promotional-services-vs-donations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2020/non-profit-foundation-v-federal-tax-administration-vat-on-promotional-services-vs-donations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2020/non-profit-foundation-v-federal-tax-administration-vat-on-promotional-services-vs-donations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2020/non-profit-foundation-v-federal-tax-administration-vat-on-promotional-services-vs-donations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2020/non-profit-foundation-v-federal-tax-administration-vat-on-promotional-services-vs-donations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2020/non-profit-foundation-v-federal-tax-administration-vat-on-promotional-services-vs-donations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2019/appeal-inadmissible-due-to-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2019/appeal-inadmissible-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2019/appeal-inadmissible-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2019/appeal-inadmissible-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2019/appeal-inadmissible-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2019/appeal-inadmissible-due-to-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2018/asylum-seeker-detention-review-and-proportionality-of-alternatives</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2018/asylum-seeker-detention-review-and-proportionality-of-alternatives"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2018/asylum-seeker-detention-review-and-proportionality-of-alternatives"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2018/asylum-seeker-detention-review-and-proportionality-of-alternatives"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2018/asylum-seeker-detention-review-and-proportionality-of-alternatives"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2018/asylum-seeker-detention-review-and-proportionality-of-alternatives"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2016/taxpayer-complaint-regarding-judicial-delay-in-tax-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2016/taxpayer-complaint-regarding-judicial-delay-in-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2016/taxpayer-complaint-regarding-judicial-delay-in-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2016/taxpayer-complaint-regarding-judicial-delay-in-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2016/taxpayer-complaint-regarding-judicial-delay-in-tax-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2016/taxpayer-complaint-regarding-judicial-delay-in-tax-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2015/sri-lankan-citizen-v-switzerland-expulsion-of-convicted-murderer-upheld-over-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2015/sri-lankan-citizen-v-switzerland-expulsion-of-convicted-murderer-upheld-over-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2015/sri-lankan-citizen-v-switzerland-expulsion-of-convicted-murderer-upheld-over-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2015/sri-lankan-citizen-v-switzerland-expulsion-of-convicted-murderer-upheld-over-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2015/sri-lankan-citizen-v-switzerland-expulsion-of-convicted-murderer-upheld-over-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2015/sri-lankan-citizen-v-switzerland-expulsion-of-convicted-murderer-upheld-over-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2014/couple-v-cantonal-authority-case-closure-and-legal-aid-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2014/couple-v-cantonal-authority-case-closure-and-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2014/couple-v-cantonal-authority-case-closure-and-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2014/couple-v-cantonal-authority-case-closure-and-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2014/couple-v-cantonal-authority-case-closure-and-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2014/couple-v-cantonal-authority-case-closure-and-legal-aid-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2013/bulgarian-national-v-federal-administrative-court-non-entry-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2013/bulgarian-national-v-federal-administrative-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2013/bulgarian-national-v-federal-administrative-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2013/bulgarian-national-v-federal-administrative-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2013/bulgarian-national-v-federal-administrative-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2013/bulgarian-national-v-federal-administrative-court-non-entry-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2012/revocation-of-residence-permit-based-on-persistent-criminality-and-drug-addiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2012/revocation-of-residence-permit-based-on-persistent-criminality-and-drug-addiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2012/revocation-of-residence-permit-based-on-persistent-criminality-and-drug-addiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2012/revocation-of-residence-permit-based-on-persistent-criminality-and-drug-addiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2012/revocation-of-residence-permit-based-on-persistent-criminality-and-drug-addiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2012/revocation-of-residence-permit-based-on-persistent-criminality-and-drug-addiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2010/physician-s-appeal-on-suicide-assistance-prohibition-void-due-to-new-restricted-license</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2010/physician-s-appeal-on-suicide-assistance-prohibition-void-due-to-new-restricted-license"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2010/physician-s-appeal-on-suicide-assistance-prohibition-void-due-to-new-restricted-license"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2010/physician-s-appeal-on-suicide-assistance-prohibition-void-due-to-new-restricted-license"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2010/physician-s-appeal-on-suicide-assistance-prohibition-void-due-to-new-restricted-license"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2010/physician-s-appeal-on-suicide-assistance-prohibition-void-due-to-new-restricted-license"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2009/swiss-expulsion-of-long-term-resident-for-severe-criminal-record-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2009/swiss-expulsion-of-long-term-resident-for-severe-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2009/swiss-expulsion-of-long-term-resident-for-severe-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2009/swiss-expulsion-of-long-term-resident-for-severe-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2009/swiss-expulsion-of-long-term-resident-for-severe-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2009/swiss-expulsion-of-long-term-resident-for-severe-criminal-record-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2008/cantonal-tax-on-alcoholic-beverage-sales-upheld-as-justified-public-cost-attribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2008/cantonal-tax-on-alcoholic-beverage-sales-upheld-as-justified-public-cost-attribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2008/cantonal-tax-on-alcoholic-beverage-sales-upheld-as-justified-public-cost-attribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2008/cantonal-tax-on-alcoholic-beverage-sales-upheld-as-justified-public-cost-attribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2008/cantonal-tax-on-alcoholic-beverage-sales-upheld-as-justified-public-cost-attribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2008/cantonal-tax-on-alcoholic-beverage-sales-upheld-as-justified-public-cost-attribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_466-2007/foreign-national-expulsion-after-attempted-homicide-sentence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2007/foreign-national-expulsion-after-attempted-homicide-sentence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_466-2007/foreign-national-expulsion-after-attempted-homicide-sentence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_466-2007/foreign-national-expulsion-after-attempted-homicide-sentence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_466-2007/foreign-national-expulsion-after-attempted-homicide-sentence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_466-2007/foreign-national-expulsion-after-attempted-homicide-sentence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2023/tanzanian-citizen-v-switzerland-domestic-violence-and-residency-permit-renewal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2023/tanzanian-citizen-v-switzerland-domestic-violence-and-residency-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2023/tanzanian-citizen-v-switzerland-domestic-violence-and-residency-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2023/tanzanian-citizen-v-switzerland-domestic-violence-and-residency-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2023/tanzanian-citizen-v-switzerland-domestic-violence-and-residency-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2023/tanzanian-citizen-v-switzerland-domestic-violence-and-residency-permit-renewal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2022/complaint-regarding-denial-of-justice-and-exhaustion-of-cantonal-remedies-in-residency-transfer-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2022/complaint-regarding-denial-of-justice-and-exhaustion-of-cantonal-remedies-in-residency-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2022/complaint-regarding-denial-of-justice-and-exhaustion-of-cantonal-remedies-in-residency-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2022/complaint-regarding-denial-of-justice-and-exhaustion-of-cantonal-remedies-in-residency-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2022/complaint-regarding-denial-of-justice-and-exhaustion-of-cantonal-remedies-in-residency-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2022/complaint-regarding-denial-of-justice-and-exhaustion-of-cantonal-remedies-in-residency-transfer-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2021/taxpayer-v-tax-authorities-debt-interest-allocation-and-renovation-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2021/taxpayer-v-tax-authorities-debt-interest-allocation-and-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2021/taxpayer-v-tax-authorities-debt-interest-allocation-and-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2021/taxpayer-v-tax-authorities-debt-interest-allocation-and-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2021/taxpayer-v-tax-authorities-debt-interest-allocation-and-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2021/taxpayer-v-tax-authorities-debt-interest-allocation-and-renovation-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2020/taxpayer-fails-to-prove-vat-option-for-rental-property-renovation-input-tax-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2020/taxpayer-fails-to-prove-vat-option-for-rental-property-renovation-input-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2020/taxpayer-fails-to-prove-vat-option-for-rental-property-renovation-input-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2020/taxpayer-fails-to-prove-vat-option-for-rental-property-renovation-input-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2020/taxpayer-fails-to-prove-vat-option-for-rental-property-renovation-input-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2020/taxpayer-fails-to-prove-vat-option-for-rental-property-renovation-input-tax-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2019/refugee-readmission-denial-based-on-vague-security-concerns-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2019/refugee-readmission-denial-based-on-vague-security-concerns-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2019/refugee-readmission-denial-based-on-vague-security-concerns-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2019/refugee-readmission-denial-based-on-vague-security-concerns-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2019/refugee-readmission-denial-based-on-vague-security-concerns-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2019/refugee-readmission-denial-based-on-vague-security-concerns-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2018/taxpayer-s-lottery-winnings-withholding-tax-refund-denied-due-to-untimely-filing-and-missed-revision-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2018/taxpayer-s-lottery-winnings-withholding-tax-refund-denied-due-to-untimely-filing-and-missed-revision-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2018/taxpayer-s-lottery-winnings-withholding-tax-refund-denied-due-to-untimely-filing-and-missed-revision-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2018/taxpayer-s-lottery-winnings-withholding-tax-refund-denied-due-to-untimely-filing-and-missed-revision-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2018/taxpayer-s-lottery-winnings-withholding-tax-refund-denied-due-to-untimely-filing-and-missed-revision-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2018/taxpayer-s-lottery-winnings-withholding-tax-refund-denied-due-to-untimely-filing-and-missed-revision-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2017/swiss-federal-supreme-court-upholds-permit-revocation-due-to-insufficient-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2017/swiss-federal-supreme-court-upholds-permit-revocation-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2017/swiss-federal-supreme-court-upholds-permit-revocation-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2017/swiss-federal-supreme-court-upholds-permit-revocation-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2017/swiss-federal-supreme-court-upholds-permit-revocation-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2017/swiss-federal-supreme-court-upholds-permit-revocation-due-to-insufficient-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2015/cat-confiscation-and-keeping-ban-upheld-due-to-animal-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2015/cat-confiscation-and-keeping-ban-upheld-due-to-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2015/cat-confiscation-and-keeping-ban-upheld-due-to-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2015/cat-confiscation-and-keeping-ban-upheld-due-to-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2015/cat-confiscation-and-keeping-ban-upheld-due-to-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2015/cat-confiscation-and-keeping-ban-upheld-due-to-animal-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2014/telecommunications-provider-appeals-denial-of-mnc-and-e-164-number-blocks-due-to-lack-of-concession-and-roaming-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2014/telecommunications-provider-appeals-denial-of-mnc-and-e-164-number-blocks-due-to-lack-of-concession-and-roaming-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2014/telecommunications-provider-appeals-denial-of-mnc-and-e-164-number-blocks-due-to-lack-of-concession-and-roaming-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2014/telecommunications-provider-appeals-denial-of-mnc-and-e-164-number-blocks-due-to-lack-of-concession-and-roaming-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2014/telecommunications-provider-appeals-denial-of-mnc-and-e-164-number-blocks-due-to-lack-of-concession-and-roaming-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2014/telecommunications-provider-appeals-denial-of-mnc-and-e-164-number-blocks-due-to-lack-of-concession-and-roaming-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2012/seller-s-appeal-against-land-sale-authorization-denied-on-grounds-of-standing-and-contractual-loyalty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2012/seller-s-appeal-against-land-sale-authorization-denied-on-grounds-of-standing-and-contractual-loyalty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2012/seller-s-appeal-against-land-sale-authorization-denied-on-grounds-of-standing-and-contractual-loyalty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2012/seller-s-appeal-against-land-sale-authorization-denied-on-grounds-of-standing-and-contractual-loyalty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2012/seller-s-appeal-against-land-sale-authorization-denied-on-grounds-of-standing-and-contractual-loyalty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2012/seller-s-appeal-against-land-sale-authorization-denied-on-grounds-of-standing-and-contractual-loyalty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2011/shareholder-s-surety-payment-for-pension-contributions-as-deductible-professional-expense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2011/shareholder-s-surety-payment-for-pension-contributions-as-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2011/shareholder-s-surety-payment-for-pension-contributions-as-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2011/shareholder-s-surety-payment-for-pension-contributions-as-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2011/shareholder-s-surety-payment-for-pension-contributions-as-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2011/shareholder-s-surety-payment-for-pension-contributions-as-deductible-professional-expense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2010/tunisian-national-asylum-detention-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2010/tunisian-national-asylum-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2010/tunisian-national-asylum-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2010/tunisian-national-asylum-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2010/tunisian-national-asylum-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2010/tunisian-national-asylum-detention-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2009/brazilian-mother-and-son-residence-permit-denial-for-insufficient-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2009/brazilian-mother-and-son-residence-permit-denial-for-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2009/brazilian-mother-and-son-residence-permit-denial-for-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2009/brazilian-mother-and-son-residence-permit-denial-for-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2009/brazilian-mother-and-son-residence-permit-denial-for-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2009/brazilian-mother-and-son-residence-permit-denial-for-insufficient-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2008/firm-s-appeal-against-obligation-to-declare-turnover-for-takeaway-alcohol-tax-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2008/firm-s-appeal-against-obligation-to-declare-turnover-for-takeaway-alcohol-tax-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2008/firm-s-appeal-against-obligation-to-declare-turnover-for-takeaway-alcohol-tax-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2008/firm-s-appeal-against-obligation-to-declare-turnover-for-takeaway-alcohol-tax-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2008/firm-s-appeal-against-obligation-to-declare-turnover-for-takeaway-alcohol-tax-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2008/firm-s-appeal-against-obligation-to-declare-turnover-for-takeaway-alcohol-tax-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_465-2007/family-reunification-refused-due-to-alleged-marital-abuse-of-right-and-lack-of-preponderant-family-relationship-for-adult-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2007/family-reunification-refused-due-to-alleged-marital-abuse-of-right-and-lack-of-preponderant-family-relationship-for-adult-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_465-2007/family-reunification-refused-due-to-alleged-marital-abuse-of-right-and-lack-of-preponderant-family-relationship-for-adult-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_465-2007/family-reunification-refused-due-to-alleged-marital-abuse-of-right-and-lack-of-preponderant-family-relationship-for-adult-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_465-2007/family-reunification-refused-due-to-alleged-marital-abuse-of-right-and-lack-of-preponderant-family-relationship-for-adult-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_465-2007/family-reunification-refused-due-to-alleged-marital-abuse-of-right-and-lack-of-preponderant-family-relationship-for-adult-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2024/kosovan-family-residency-permit-denial-for-prolonged-illegal-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2024/kosovan-family-residency-permit-denial-for-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2024/kosovan-family-residency-permit-denial-for-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2024/kosovan-family-residency-permit-denial-for-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2024/kosovan-family-residency-permit-denial-for-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2024/kosovan-family-residency-permit-denial-for-prolonged-illegal-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2023/non-renewal-of-residence-permit-due-to-excessive-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2023/non-renewal-of-residence-permit-due-to-excessive-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2023/non-renewal-of-residence-permit-due-to-excessive-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2023/non-renewal-of-residence-permit-due-to-excessive-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2023/non-renewal-of-residence-permit-due-to-excessive-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2023/non-renewal-of-residence-permit-due-to-excessive-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2022/company-sale-to-associate-at-preferential-price-constitutes-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2022/company-sale-to-associate-at-preferential-price-constitutes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2022/company-sale-to-associate-at-preferential-price-constitutes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2022/company-sale-to-associate-at-preferential-price-constitutes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2022/company-sale-to-associate-at-preferential-price-constitutes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2022/company-sale-to-associate-at-preferential-price-constitutes-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2021/cantonal-tax-administration-withdrawal-of-federal-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2021/cantonal-tax-administration-withdrawal-of-federal-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2021/cantonal-tax-administration-withdrawal-of-federal-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2021/cantonal-tax-administration-withdrawal-of-federal-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2021/cantonal-tax-administration-withdrawal-of-federal-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2021/cantonal-tax-administration-withdrawal-of-federal-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2020/brazilian-national-v-swiss-authorities-on-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2020/brazilian-national-v-swiss-authorities-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2020/brazilian-national-v-swiss-authorities-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2020/brazilian-national-v-swiss-authorities-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2020/brazilian-national-v-swiss-authorities-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2020/brazilian-national-v-swiss-authorities-on-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2019/taxpayer-v-federal-tax-administration-timeliness-of-public-law-appeal-following-notification-by-a-post-plus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2019/taxpayer-v-federal-tax-administration-timeliness-of-public-law-appeal-following-notification-by-a-post-plus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2019/taxpayer-v-federal-tax-administration-timeliness-of-public-law-appeal-following-notification-by-a-post-plus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2019/taxpayer-v-federal-tax-administration-timeliness-of-public-law-appeal-following-notification-by-a-post-plus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2019/taxpayer-v-federal-tax-administration-timeliness-of-public-law-appeal-following-notification-by-a-post-plus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2019/taxpayer-v-federal-tax-administration-timeliness-of-public-law-appeal-following-notification-by-a-post-plus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2018/ukrainische-staatsangehoerige-vs-nichtverlaengerung-der-aufenthaltsbewilligung-nach-scheidung</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2018/ukrainische-staatsangehoerige-vs-nichtverlaengerung-der-aufenthaltsbewilligung-nach-scheidung"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2018/ukrainische-staatsangehoerige-vs-nichtverlaengerung-der-aufenthaltsbewilligung-nach-scheidung"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2018/ukrainische-staatsangehoerige-vs-nichtverlaengerung-der-aufenthaltsbewilligung-nach-scheidung"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2018/ukrainische-staatsangehoerige-vs-nichtverlaengerung-der-aufenthaltsbewilligung-nach-scheidung"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2018/ukrainische-staatsangehoerige-vs-nichtverlaengerung-der-aufenthaltsbewilligung-nach-scheidung"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2017/commercial-center-opening-hours-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2017/commercial-center-opening-hours-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2017/commercial-center-opening-hours-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2017/commercial-center-opening-hours-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2017/commercial-center-opening-hours-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2017/commercial-center-opening-hours-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2016/taxpayer-appeal-regarding-inadmissible-declaratory-conclusions-in-international-salary-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2016/taxpayer-appeal-regarding-inadmissible-declaratory-conclusions-in-international-salary-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2016/taxpayer-appeal-regarding-inadmissible-declaratory-conclusions-in-international-salary-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2016/taxpayer-appeal-regarding-inadmissible-declaratory-conclusions-in-international-salary-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2016/taxpayer-appeal-regarding-inadmissible-declaratory-conclusions-in-international-salary-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2016/taxpayer-appeal-regarding-inadmissible-declaratory-conclusions-in-international-salary-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2015/appeal-against-residence-permit-refusal-and-expulsion-order-dismissed-as-late</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2015/appeal-against-residence-permit-refusal-and-expulsion-order-dismissed-as-late"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2015/appeal-against-residence-permit-refusal-and-expulsion-order-dismissed-as-late"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2015/appeal-against-residence-permit-refusal-and-expulsion-order-dismissed-as-late"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2015/appeal-against-residence-permit-refusal-and-expulsion-order-dismissed-as-late"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2015/appeal-against-residence-permit-refusal-and-expulsion-order-dismissed-as-late"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2014/federal-supreme-court-upholds-denial-of-party-status-in-supervision-procedure-and-dismisses-recusal-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2014/federal-supreme-court-upholds-denial-of-party-status-in-supervision-procedure-and-dismisses-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2014/federal-supreme-court-upholds-denial-of-party-status-in-supervision-procedure-and-dismisses-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2014/federal-supreme-court-upholds-denial-of-party-status-in-supervision-procedure-and-dismisses-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2014/federal-supreme-court-upholds-denial-of-party-status-in-supervision-procedure-and-dismisses-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2014/federal-supreme-court-upholds-denial-of-party-status-in-supervision-procedure-and-dismisses-recusal-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2013/tax-inadmissibility-reversed-over-pending-legal-aid-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2013/tax-inadmissibility-reversed-over-pending-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2013/tax-inadmissibility-reversed-over-pending-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2013/tax-inadmissibility-reversed-over-pending-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2013/tax-inadmissibility-reversed-over-pending-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2013/tax-inadmissibility-reversed-over-pending-legal-aid-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2012/serbian-national-v-swiss-authorities-on-residency-extension-due-to-marriage-duration-and-alleged-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2012/serbian-national-v-swiss-authorities-on-residency-extension-due-to-marriage-duration-and-alleged-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2012/serbian-national-v-swiss-authorities-on-residency-extension-due-to-marriage-duration-and-alleged-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2012/serbian-national-v-swiss-authorities-on-residency-extension-due-to-marriage-duration-and-alleged-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2012/serbian-national-v-swiss-authorities-on-residency-extension-due-to-marriage-duration-and-alleged-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2012/serbian-national-v-swiss-authorities-on-residency-extension-due-to-marriage-duration-and-alleged-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2011/foreign-national-s-appeal-for-residence-permit-reassessment-denied-based-on-limited-contact-with-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2011/foreign-national-s-appeal-for-residence-permit-reassessment-denied-based-on-limited-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2011/foreign-national-s-appeal-for-residence-permit-reassessment-denied-based-on-limited-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2011/foreign-national-s-appeal-for-residence-permit-reassessment-denied-based-on-limited-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2011/foreign-national-s-appeal-for-residence-permit-reassessment-denied-based-on-limited-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2011/foreign-national-s-appeal-for-residence-permit-reassessment-denied-based-on-limited-contact-with-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2010/challenge-to-federal-anti-smoking-law-via-constitutional-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2010/challenge-to-federal-anti-smoking-law-via-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2010/challenge-to-federal-anti-smoking-law-via-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2010/challenge-to-federal-anti-smoking-law-via-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2010/challenge-to-federal-anti-smoking-law-via-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2010/challenge-to-federal-anti-smoking-law-via-constitutional-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2009/albanian-national-v-switzerland-denial-of-residency-permit-based-on-prior-serious-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2009/albanian-national-v-switzerland-denial-of-residency-permit-based-on-prior-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2009/albanian-national-v-switzerland-denial-of-residency-permit-based-on-prior-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2009/albanian-national-v-switzerland-denial-of-residency-permit-based-on-prior-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2009/albanian-national-v-switzerland-denial-of-residency-permit-based-on-prior-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2009/albanian-national-v-switzerland-denial-of-residency-permit-based-on-prior-serious-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2008/federal-administrative-tribunal-fee-allocation-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2008/federal-administrative-tribunal-fee-allocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2008/federal-administrative-tribunal-fee-allocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2008/federal-administrative-tribunal-fee-allocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2008/federal-administrative-tribunal-fee-allocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2008/federal-administrative-tribunal-fee-allocation-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_464-2007/serbian-national-s-residency-permit-appeal-rejected-due-to-lack-of-dependency-on-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2007/serbian-national-s-residency-permit-appeal-rejected-due-to-lack-of-dependency-on-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_464-2007/serbian-national-s-residency-permit-appeal-rejected-due-to-lack-of-dependency-on-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_464-2007/serbian-national-s-residency-permit-appeal-rejected-due-to-lack-of-dependency-on-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_464-2007/serbian-national-s-residency-permit-appeal-rejected-due-to-lack-of-dependency-on-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_464-2007/serbian-national-s-residency-permit-appeal-rejected-due-to-lack-of-dependency-on-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2024/italian-child-s-provisional-stay-denial-upheld-pending-residence-permit-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2024/italian-child-s-provisional-stay-denial-upheld-pending-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2024/italian-child-s-provisional-stay-denial-upheld-pending-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2024/italian-child-s-provisional-stay-denial-upheld-pending-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2024/italian-child-s-provisional-stay-denial-upheld-pending-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2024/italian-child-s-provisional-stay-denial-upheld-pending-residence-permit-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2023/greek-national-v-switzerland-appeal-dismissal-due-to-procedural-deficiencies-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2023/greek-national-v-switzerland-appeal-dismissal-due-to-procedural-deficiencies-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2023/greek-national-v-switzerland-appeal-dismissal-due-to-procedural-deficiencies-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2023/greek-national-v-switzerland-appeal-dismissal-due-to-procedural-deficiencies-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2023/greek-national-v-switzerland-appeal-dismissal-due-to-procedural-deficiencies-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2023/greek-national-v-switzerland-appeal-dismissal-due-to-procedural-deficiencies-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2022/lebanese-family-s-hardship-permit-appeal-rejected-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2022/lebanese-family-s-hardship-permit-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2022/lebanese-family-s-hardship-permit-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2022/lebanese-family-s-hardship-permit-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2022/lebanese-family-s-hardship-permit-appeal-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2022/lebanese-family-s-hardship-permit-appeal-rejected-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2021/appellant-s-request-for-sealing-of-patient-and-juvenile-files-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2021/appellant-s-request-for-sealing-of-patient-and-juvenile-files-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2021/appellant-s-request-for-sealing-of-patient-and-juvenile-files-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2021/appellant-s-request-for-sealing-of-patient-and-juvenile-files-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2021/appellant-s-request-for-sealing-of-patient-and-juvenile-files-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2021/appellant-s-request-for-sealing-of-patient-and-juvenile-files-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2020/cameroonian-national-denied-residence-extension-after-marital-separation-due-to-insufficient-cohabitation-and-weak-paternal-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2020/cameroonian-national-denied-residence-extension-after-marital-separation-due-to-insufficient-cohabitation-and-weak-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2020/cameroonian-national-denied-residence-extension-after-marital-separation-due-to-insufficient-cohabitation-and-weak-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2020/cameroonian-national-denied-residence-extension-after-marital-separation-due-to-insufficient-cohabitation-and-weak-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2020/cameroonian-national-denied-residence-extension-after-marital-separation-due-to-insufficient-cohabitation-and-weak-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2020/cameroonian-national-denied-residence-extension-after-marital-separation-due-to-insufficient-cohabitation-and-weak-paternal-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2019/taxpayer-vat-deduction-appeal-dismissed-for-untimeliness-of-notice-of-delivery</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2019/taxpayer-vat-deduction-appeal-dismissed-for-untimeliness-of-notice-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2019/taxpayer-vat-deduction-appeal-dismissed-for-untimeliness-of-notice-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2019/taxpayer-vat-deduction-appeal-dismissed-for-untimeliness-of-notice-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2019/taxpayer-vat-deduction-appeal-dismissed-for-untimeliness-of-notice-of-delivery"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2019/taxpayer-vat-deduction-appeal-dismissed-for-untimeliness-of-notice-of-delivery"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2018/dismissal-for-non-payment-of-cost-advance-in-settlement-permit-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2018/dismissal-for-non-payment-of-cost-advance-in-settlement-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2018/dismissal-for-non-payment-of-cost-advance-in-settlement-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2018/dismissal-for-non-payment-of-cost-advance-in-settlement-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2018/dismissal-for-non-payment-of-cost-advance-in-settlement-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2018/dismissal-for-non-payment-of-cost-advance-in-settlement-permit-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2017/swiss-federal-supreme-court-on-property-reassessment-median-and-separation-of-powers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2017/swiss-federal-supreme-court-on-property-reassessment-median-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2017/swiss-federal-supreme-court-on-property-reassessment-median-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2017/swiss-federal-supreme-court-on-property-reassessment-median-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2017/swiss-federal-supreme-court-on-property-reassessment-median-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2017/swiss-federal-supreme-court-on-property-reassessment-median-and-separation-of-powers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2016/federal-supreme-court-upholds-taxation-of-partial-liquidation-profit-from-farm-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2016/federal-supreme-court-upholds-taxation-of-partial-liquidation-profit-from-farm-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2016/federal-supreme-court-upholds-taxation-of-partial-liquidation-profit-from-farm-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2016/federal-supreme-court-upholds-taxation-of-partial-liquidation-profit-from-farm-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2016/federal-supreme-court-upholds-taxation-of-partial-liquidation-profit-from-farm-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2016/federal-supreme-court-upholds-taxation-of-partial-liquidation-profit-from-farm-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2015/real-estate-company-fails-to-overturn-short-term-possession-tax-majoration-due-to-unproven-lack-of-speculative-intent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2015/real-estate-company-fails-to-overturn-short-term-possession-tax-majoration-due-to-unproven-lack-of-speculative-intent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2015/real-estate-company-fails-to-overturn-short-term-possession-tax-majoration-due-to-unproven-lack-of-speculative-intent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2015/real-estate-company-fails-to-overturn-short-term-possession-tax-majoration-due-to-unproven-lack-of-speculative-intent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2015/real-estate-company-fails-to-overturn-short-term-possession-tax-majoration-due-to-unproven-lack-of-speculative-intent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2015/real-estate-company-fails-to-overturn-short-term-possession-tax-majoration-due-to-unproven-lack-of-speculative-intent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2014/former-spouses-federal-tax-liability-distribution-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2014/former-spouses-federal-tax-liability-distribution-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2014/former-spouses-federal-tax-liability-distribution-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2014/former-spouses-federal-tax-liability-distribution-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2014/former-spouses-federal-tax-liability-distribution-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2014/former-spouses-federal-tax-liability-distribution-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2013/cabaret-waste-removal-fees-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2013/cabaret-waste-removal-fees-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2013/cabaret-waste-removal-fees-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2013/cabaret-waste-removal-fees-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2013/cabaret-waste-removal-fees-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2013/cabaret-waste-removal-fees-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2012/student-v-university-right-to-be-heard-in-oral-examination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2012/student-v-university-right-to-be-heard-in-oral-examination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2012/student-v-university-right-to-be-heard-in-oral-examination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2012/student-v-university-right-to-be-heard-in-oral-examination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2012/student-v-university-right-to-be-heard-in-oral-examination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2012/student-v-university-right-to-be-heard-in-oral-examination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2011/revocation-of-settlement-permit-due-to-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2011/revocation-of-settlement-permit-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2011/revocation-of-settlement-permit-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2011/revocation-of-settlement-permit-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2011/revocation-of-settlement-permit-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2011/revocation-of-settlement-permit-due-to-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2010/corporate-taxation-dispute-over-intercantonal-double-taxation-and-procedural-errors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2010/corporate-taxation-dispute-over-intercantonal-double-taxation-and-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2010/corporate-taxation-dispute-over-intercantonal-double-taxation-and-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2010/corporate-taxation-dispute-over-intercantonal-double-taxation-and-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2010/corporate-taxation-dispute-over-intercantonal-double-taxation-and-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2010/corporate-taxation-dispute-over-intercantonal-double-taxation-and-procedural-errors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2009/taxpayer-challenge-to-ex-officio-assessment-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2009/taxpayer-challenge-to-ex-officio-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2009/taxpayer-challenge-to-ex-officio-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2009/taxpayer-challenge-to-ex-officio-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2009/taxpayer-challenge-to-ex-officio-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2009/taxpayer-challenge-to-ex-officio-assessment-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2008/aircraft-company-vat-deduction-appeal-and-recalculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2008/aircraft-company-vat-deduction-appeal-and-recalculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2008/aircraft-company-vat-deduction-appeal-and-recalculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2008/aircraft-company-vat-deduction-appeal-and-recalculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2008/aircraft-company-vat-deduction-appeal-and-recalculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2008/aircraft-company-vat-deduction-appeal-and-recalculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_463-2007/taxpayers-v-cantons-of-zurich-and-schwyz-double-taxation-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2007/taxpayers-v-cantons-of-zurich-and-schwyz-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_463-2007/taxpayers-v-cantons-of-zurich-and-schwyz-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_463-2007/taxpayers-v-cantons-of-zurich-and-schwyz-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_463-2007/taxpayers-v-cantons-of-zurich-and-schwyz-double-taxation-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_463-2007/taxpayers-v-cantons-of-zurich-and-schwyz-double-taxation-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2023/a-v-switzerland-revocation-of-residence-permits-after-divorce-and-insufficient-marital-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2023/a-v-switzerland-revocation-of-residence-permits-after-divorce-and-insufficient-marital-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2023/a-v-switzerland-revocation-of-residence-permits-after-divorce-and-insufficient-marital-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2023/a-v-switzerland-revocation-of-residence-permits-after-divorce-and-insufficient-marital-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2023/a-v-switzerland-revocation-of-residence-permits-after-divorce-and-insufficient-marital-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2023/a-v-switzerland-revocation-of-residence-permits-after-divorce-and-insufficient-marital-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2022/annulment-of-facilitated-naturalization-and-revocation-of-settlement-permit-due-to-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2022/annulment-of-facilitated-naturalization-and-revocation-of-settlement-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2022/annulment-of-facilitated-naturalization-and-revocation-of-settlement-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2022/annulment-of-facilitated-naturalization-and-revocation-of-settlement-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2022/annulment-of-facilitated-naturalization-and-revocation-of-settlement-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2022/annulment-of-facilitated-naturalization-and-revocation-of-settlement-permit-due-to-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2021/transport-company-appeal-against-bus-contract-award-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2021/transport-company-appeal-against-bus-contract-award-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2021/transport-company-appeal-against-bus-contract-award-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2021/transport-company-appeal-against-bus-contract-award-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2021/transport-company-appeal-against-bus-contract-award-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2021/transport-company-appeal-against-bus-contract-award-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2020/taxpayer-fails-to-substantiate-objection-to-best-judgment-tax-reassessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2020/taxpayer-fails-to-substantiate-objection-to-best-judgment-tax-reassessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2020/taxpayer-fails-to-substantiate-objection-to-best-judgment-tax-reassessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2020/taxpayer-fails-to-substantiate-objection-to-best-judgment-tax-reassessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2020/taxpayer-fails-to-substantiate-objection-to-best-judgment-tax-reassessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2020/taxpayer-fails-to-substantiate-objection-to-best-judgment-tax-reassessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2019/complainant-v-cantonal-court-family-reunification-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2019/complainant-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2019/complainant-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2019/complainant-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2019/complainant-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2019/complainant-v-cantonal-court-family-reunification-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2018/graubuenden-v-ticino-corporate-tax-domicile-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2018/graubuenden-v-ticino-corporate-tax-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2018/graubuenden-v-ticino-corporate-tax-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2018/graubuenden-v-ticino-corporate-tax-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2018/graubuenden-v-ticino-corporate-tax-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2018/graubuenden-v-ticino-corporate-tax-domicile-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2017/appeal-on-revocation-of-domicile-and-social-assistance-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2017/appeal-on-revocation-of-domicile-and-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2017/appeal-on-revocation-of-domicile-and-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2017/appeal-on-revocation-of-domicile-and-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2017/appeal-on-revocation-of-domicile-and-social-assistance-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2017/appeal-on-revocation-of-domicile-and-social-assistance-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2016/turkish-national-deportation-upheld-due-to-criminal-record-and-child-support-default</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2016/turkish-national-deportation-upheld-due-to-criminal-record-and-child-support-default"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2016/turkish-national-deportation-upheld-due-to-criminal-record-and-child-support-default"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2016/turkish-national-deportation-upheld-due-to-criminal-record-and-child-support-default"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2016/turkish-national-deportation-upheld-due-to-criminal-record-and-child-support-default"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2016/turkish-national-deportation-upheld-due-to-criminal-record-and-child-support-default"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2014/foreign-national-settlement-permit-revocation-and-dismissal-of-revision-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2014/foreign-national-settlement-permit-revocation-and-dismissal-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2014/foreign-national-settlement-permit-revocation-and-dismissal-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2014/foreign-national-settlement-permit-revocation-and-dismissal-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2014/foreign-national-settlement-permit-revocation-and-dismissal-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2014/foreign-national-settlement-permit-revocation-and-dismissal-of-revision-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2013/divorce-spouse-immigration-status-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2013/divorce-spouse-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2013/divorce-spouse-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2013/divorce-spouse-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2013/divorce-spouse-immigration-status-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2013/divorce-spouse-immigration-status-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2012/port-concession-transfer-denial-for-non-riparian-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2012/port-concession-transfer-denial-for-non-riparian-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2012/port-concession-transfer-denial-for-non-riparian-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2012/port-concession-transfer-denial-for-non-riparian-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2012/port-concession-transfer-denial-for-non-riparian-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2012/port-concession-transfer-denial-for-non-riparian-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2011/labor-inspectorate-v-company-over-workplace-conflict-management-procedures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2011/labor-inspectorate-v-company-over-workplace-conflict-management-procedures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2011/labor-inspectorate-v-company-over-workplace-conflict-management-procedures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2011/labor-inspectorate-v-company-over-workplace-conflict-management-procedures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2011/labor-inspectorate-v-company-over-workplace-conflict-management-procedures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2011/labor-inspectorate-v-company-over-workplace-conflict-management-procedures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2010/father-s-appeal-for-minor-daughter-s-family-reunification-granted-despite-initial-permit-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2010/father-s-appeal-for-minor-daughter-s-family-reunification-granted-despite-initial-permit-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2010/father-s-appeal-for-minor-daughter-s-family-reunification-granted-despite-initial-permit-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2010/father-s-appeal-for-minor-daughter-s-family-reunification-granted-despite-initial-permit-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2010/father-s-appeal-for-minor-daughter-s-family-reunification-granted-despite-initial-permit-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2010/father-s-appeal-for-minor-daughter-s-family-reunification-granted-despite-initial-permit-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2009/colombian-national-s-appeal-on-expulsion-and-residency-refusal-ruled-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2009/colombian-national-s-appeal-on-expulsion-and-residency-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2009/colombian-national-s-appeal-on-expulsion-and-residency-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2009/colombian-national-s-appeal-on-expulsion-and-residency-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2009/colombian-national-s-appeal-on-expulsion-and-residency-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2009/colombian-national-s-appeal-on-expulsion-and-residency-refusal-ruled-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2008/dentist-pension-buyout-for-second-residence-constitutes-tax-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2008/dentist-pension-buyout-for-second-residence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2008/dentist-pension-buyout-for-second-residence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2008/dentist-pension-buyout-for-second-residence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2008/dentist-pension-buyout-for-second-residence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2008/dentist-pension-buyout-for-second-residence-constitutes-tax-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_462-2007/citizen-challenge-to-cantonal-tax-law-revision-dismissed-as-premature</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2007/citizen-challenge-to-cantonal-tax-law-revision-dismissed-as-premature"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_462-2007/citizen-challenge-to-cantonal-tax-law-revision-dismissed-as-premature"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_462-2007/citizen-challenge-to-cantonal-tax-law-revision-dismissed-as-premature"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_462-2007/citizen-challenge-to-cantonal-tax-law-revision-dismissed-as-premature"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_462-2007/citizen-challenge-to-cantonal-tax-law-revision-dismissed-as-premature"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2024/appeal-on-incidental-costs-in-interlocutory-taxi-card-revocation-decision-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2024/appeal-on-incidental-costs-in-interlocutory-taxi-card-revocation-decision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2024/appeal-on-incidental-costs-in-interlocutory-taxi-card-revocation-decision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2024/appeal-on-incidental-costs-in-interlocutory-taxi-card-revocation-decision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2024/appeal-on-incidental-costs-in-interlocutory-taxi-card-revocation-decision-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2024/appeal-on-incidental-costs-in-interlocutory-taxi-card-revocation-decision-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2023/appellant-vs-former-intermediary-legal-aid-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2023/appellant-vs-former-intermediary-legal-aid-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2023/appellant-vs-former-intermediary-legal-aid-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2023/appellant-vs-former-intermediary-legal-aid-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2023/appellant-vs-former-intermediary-legal-aid-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2023/appellant-vs-former-intermediary-legal-aid-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2022/refusal-of-residence-permit-renewal-inadmissibility-due-to-untimely-appeal-deposit-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2022/refusal-of-residence-permit-renewal-inadmissibility-due-to-untimely-appeal-deposit-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2022/refusal-of-residence-permit-renewal-inadmissibility-due-to-untimely-appeal-deposit-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2022/refusal-of-residence-permit-renewal-inadmissibility-due-to-untimely-appeal-deposit-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2022/refusal-of-residence-permit-renewal-inadmissibility-due-to-untimely-appeal-deposit-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2022/refusal-of-residence-permit-renewal-inadmissibility-due-to-untimely-appeal-deposit-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2021/tax-holding-status-and-good-faith-protection-in-successive-tax-periods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2021/tax-holding-status-and-good-faith-protection-in-successive-tax-periods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2021/tax-holding-status-and-good-faith-protection-in-successive-tax-periods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2021/tax-holding-status-and-good-faith-protection-in-successive-tax-periods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2021/tax-holding-status-and-good-faith-protection-in-successive-tax-periods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2021/tax-holding-status-and-good-faith-protection-in-successive-tax-periods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2020/couple-challenging-back-taxes-after-discovery-of-undeclared-benefits-procedural-rejection-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2020/couple-challenging-back-taxes-after-discovery-of-undeclared-benefits-procedural-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2020/couple-challenging-back-taxes-after-discovery-of-undeclared-benefits-procedural-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2020/couple-challenging-back-taxes-after-discovery-of-undeclared-benefits-procedural-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2020/couple-challenging-back-taxes-after-discovery-of-undeclared-benefits-procedural-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2020/couple-challenging-back-taxes-after-discovery-of-undeclared-benefits-procedural-rejection-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2019/attorney-removal-upheld-due-to-loss-certificates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2019/attorney-removal-upheld-due-to-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2019/attorney-removal-upheld-due-to-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2019/attorney-removal-upheld-due-to-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2019/attorney-removal-upheld-due-to-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2019/attorney-removal-upheld-due-to-loss-certificates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2018/swiss-resident-physician-v-tax-authority-deductibility-of-german-pension-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2018/swiss-resident-physician-v-tax-authority-deductibility-of-german-pension-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2018/swiss-resident-physician-v-tax-authority-deductibility-of-german-pension-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2018/swiss-resident-physician-v-tax-authority-deductibility-of-german-pension-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2018/swiss-resident-physician-v-tax-authority-deductibility-of-german-pension-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2018/swiss-resident-physician-v-tax-authority-deductibility-of-german-pension-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2017/syrian-statelessness-application-appeal-dismissed-for-insufficient-federal-appeal-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2017/syrian-statelessness-application-appeal-dismissed-for-insufficient-federal-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2017/syrian-statelessness-application-appeal-dismissed-for-insufficient-federal-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2017/syrian-statelessness-application-appeal-dismissed-for-insufficient-federal-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2017/syrian-statelessness-application-appeal-dismissed-for-insufficient-federal-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2017/syrian-statelessness-application-appeal-dismissed-for-insufficient-federal-appeal-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2016/foreign-national-expulsion-after-naturalization-annulment-due-to-undisclosed-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2016/foreign-national-expulsion-after-naturalization-annulment-due-to-undisclosed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2016/foreign-national-expulsion-after-naturalization-annulment-due-to-undisclosed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2016/foreign-national-expulsion-after-naturalization-annulment-due-to-undisclosed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2016/foreign-national-expulsion-after-naturalization-annulment-due-to-undisclosed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2016/foreign-national-expulsion-after-naturalization-annulment-due-to-undisclosed-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2015/swiss-supreme-court-upholds-tax-assessment-on-self-employment-income-and-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2015/swiss-supreme-court-upholds-tax-assessment-on-self-employment-income-and-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2015/swiss-supreme-court-upholds-tax-assessment-on-self-employment-income-and-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2015/swiss-supreme-court-upholds-tax-assessment-on-self-employment-income-and-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2015/swiss-supreme-court-upholds-tax-assessment-on-self-employment-income-and-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2015/swiss-supreme-court-upholds-tax-assessment-on-self-employment-income-and-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2014/attorney-s-professional-secrecy-and-duty-to-testify-in-civil-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2014/attorney-s-professional-secrecy-and-duty-to-testify-in-civil-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2014/attorney-s-professional-secrecy-and-duty-to-testify-in-civil-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2014/attorney-s-professional-secrecy-and-duty-to-testify-in-civil-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2014/attorney-s-professional-secrecy-and-duty-to-testify-in-civil-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2014/attorney-s-professional-secrecy-and-duty-to-testify-in-civil-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2013/dominican-national-v-switzerland-residence-permit-denial-due-to-criminality-and-failed-marriages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2013/dominican-national-v-switzerland-residence-permit-denial-due-to-criminality-and-failed-marriages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2013/dominican-national-v-switzerland-residence-permit-denial-due-to-criminality-and-failed-marriages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2013/dominican-national-v-switzerland-residence-permit-denial-due-to-criminality-and-failed-marriages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2013/dominican-national-v-switzerland-residence-permit-denial-due-to-criminality-and-failed-marriages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2013/dominican-national-v-switzerland-residence-permit-denial-due-to-criminality-and-failed-marriages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2012/indian-national-s-expired-swiss-permit-due-to-detention-and-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2012/indian-national-s-expired-swiss-permit-due-to-detention-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2012/indian-national-s-expired-swiss-permit-due-to-detention-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2012/indian-national-s-expired-swiss-permit-due-to-detention-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2012/indian-national-s-expired-swiss-permit-due-to-detention-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2012/indian-national-s-expired-swiss-permit-due-to-detention-and-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2011/canton-of-x-v-federal-office-on-flood-protection-subsidy-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2011/canton-of-x-v-federal-office-on-flood-protection-subsidy-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2011/canton-of-x-v-federal-office-on-flood-protection-subsidy-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2011/canton-of-x-v-federal-office-on-flood-protection-subsidy-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2011/canton-of-x-v-federal-office-on-flood-protection-subsidy-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2011/canton-of-x-v-federal-office-on-flood-protection-subsidy-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2010/nigerian-mother-and-daughter-residency-permit-appeal-following-deportation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2010/nigerian-mother-and-daughter-residency-permit-appeal-following-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2010/nigerian-mother-and-daughter-residency-permit-appeal-following-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2010/nigerian-mother-and-daughter-residency-permit-appeal-following-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2010/nigerian-mother-and-daughter-residency-permit-appeal-following-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2010/nigerian-mother-and-daughter-residency-permit-appeal-following-deportation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2009/serbian-national-s-failed-appeal-against-departure-order-and-denial-of-suspensive-effect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2009/serbian-national-s-failed-appeal-against-departure-order-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2009/serbian-national-s-failed-appeal-against-departure-order-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2009/serbian-national-s-failed-appeal-against-departure-order-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2009/serbian-national-s-failed-appeal-against-departure-order-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2009/serbian-national-s-failed-appeal-against-departure-order-and-denial-of-suspensive-effect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2008/swiss-federal-supreme-court-upholds-taxation-of-post-bankruptcy-constructive-dividend-from-shareholder-loan-account</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2008/swiss-federal-supreme-court-upholds-taxation-of-post-bankruptcy-constructive-dividend-from-shareholder-loan-account"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2008/swiss-federal-supreme-court-upholds-taxation-of-post-bankruptcy-constructive-dividend-from-shareholder-loan-account"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2008/swiss-federal-supreme-court-upholds-taxation-of-post-bankruptcy-constructive-dividend-from-shareholder-loan-account"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2008/swiss-federal-supreme-court-upholds-taxation-of-post-bankruptcy-constructive-dividend-from-shareholder-loan-account"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2008/swiss-federal-supreme-court-upholds-taxation-of-post-bankruptcy-constructive-dividend-from-shareholder-loan-account"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_461-2007/parent-required-to-reimburse-municipality-for-extra-district-school-fees-granted-on-condition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2007/parent-required-to-reimburse-municipality-for-extra-district-school-fees-granted-on-condition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_461-2007/parent-required-to-reimburse-municipality-for-extra-district-school-fees-granted-on-condition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_461-2007/parent-required-to-reimburse-municipality-for-extra-district-school-fees-granted-on-condition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_461-2007/parent-required-to-reimburse-municipality-for-extra-district-school-fees-granted-on-condition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_461-2007/parent-required-to-reimburse-municipality-for-extra-district-school-fees-granted-on-condition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2024/canton-of-vaud-v-home-care-organization-legality-of-market-access-restriction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2024/canton-of-vaud-v-home-care-organization-legality-of-market-access-restriction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2024/canton-of-vaud-v-home-care-organization-legality-of-market-access-restriction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2024/canton-of-vaud-v-home-care-organization-legality-of-market-access-restriction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2024/canton-of-vaud-v-home-care-organization-legality-of-market-access-restriction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2024/canton-of-vaud-v-home-care-organization-legality-of-market-access-restriction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2023/parents-challenge-to-special-education-placement-over-procedural-flaws</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2023/parents-challenge-to-special-education-placement-over-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2023/parents-challenge-to-special-education-placement-over-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2023/parents-challenge-to-special-education-placement-over-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2023/parents-challenge-to-special-education-placement-over-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2023/parents-challenge-to-special-education-placement-over-procedural-flaws"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2022/federal-tax-administration-v-swiss-resident-assistance-to-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2022/federal-tax-administration-v-swiss-resident-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2022/federal-tax-administration-v-swiss-resident-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2022/federal-tax-administration-v-swiss-resident-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2022/federal-tax-administration-v-swiss-resident-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2022/federal-tax-administration-v-swiss-resident-assistance-to-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2021/student-v-university-cas-thesis-grade</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2021/student-v-university-cas-thesis-grade"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2021/student-v-university-cas-thesis-grade"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2021/student-v-university-cas-thesis-grade"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2021/student-v-university-cas-thesis-grade"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2021/student-v-university-cas-thesis-grade"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2020/physician-trustworthiness-revocation-upheld-over-professional-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2020/physician-trustworthiness-revocation-upheld-over-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2020/physician-trustworthiness-revocation-upheld-over-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2020/physician-trustworthiness-revocation-upheld-over-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2020/physician-trustworthiness-revocation-upheld-over-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2020/physician-trustworthiness-revocation-upheld-over-professional-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2019/zurich-cantonal-tax-assessment-dispute-2013</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2019/zurich-cantonal-tax-assessment-dispute-2013"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2019/zurich-cantonal-tax-assessment-dispute-2013"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2019/zurich-cantonal-tax-assessment-dispute-2013"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2019/zurich-cantonal-tax-assessment-dispute-2013"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2019/zurich-cantonal-tax-assessment-dispute-2013"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2018/student-exclusion-for-falsified-certificate-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2018/student-exclusion-for-falsified-certificate-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2018/student-exclusion-for-falsified-certificate-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2018/student-exclusion-for-falsified-certificate-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2018/student-exclusion-for-falsified-certificate-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2018/student-exclusion-for-falsified-certificate-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2017/belarusian-national-v-extension-of-residence-permit-based-on-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2017/belarusian-national-v-extension-of-residence-permit-based-on-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2017/belarusian-national-v-extension-of-residence-permit-based-on-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2017/belarusian-national-v-extension-of-residence-permit-based-on-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2017/belarusian-national-v-extension-of-residence-permit-based-on-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2017/belarusian-national-v-extension-of-residence-permit-based-on-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2016/dentist-v-cantonal-court-cost-advance-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2016/dentist-v-cantonal-court-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2016/dentist-v-cantonal-court-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2016/dentist-v-cantonal-court-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2016/dentist-v-cantonal-court-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2016/dentist-v-cantonal-court-cost-advance-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2015/property-owner-s-capital-gains-tax-deduction-dispute-affirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2015/property-owner-s-capital-gains-tax-deduction-dispute-affirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2015/property-owner-s-capital-gains-tax-deduction-dispute-affirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2015/property-owner-s-capital-gains-tax-deduction-dispute-affirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2015/property-owner-s-capital-gains-tax-deduction-dispute-affirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2015/property-owner-s-capital-gains-tax-deduction-dispute-affirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2014/cantonal-police-weapon-seizure-appeal-admission-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2014/cantonal-police-weapon-seizure-appeal-admission-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2014/cantonal-police-weapon-seizure-appeal-admission-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2014/cantonal-police-weapon-seizure-appeal-admission-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2014/cantonal-police-weapon-seizure-appeal-admission-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2014/cantonal-police-weapon-seizure-appeal-admission-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2013/unit-linked-life-annuity-surplus-reinvestment-and-stamp-duty-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2013/unit-linked-life-annuity-surplus-reinvestment-and-stamp-duty-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2013/unit-linked-life-annuity-surplus-reinvestment-and-stamp-duty-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2013/unit-linked-life-annuity-surplus-reinvestment-and-stamp-duty-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2013/unit-linked-life-annuity-surplus-reinvestment-and-stamp-duty-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2013/unit-linked-life-annuity-surplus-reinvestment-and-stamp-duty-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2012/municipality-v-taxpayers-on-interlocutory-decision-regarding-real-estate-gains-tax-cascade-replacement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2012/municipality-v-taxpayers-on-interlocutory-decision-regarding-real-estate-gains-tax-cascade-replacement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2012/municipality-v-taxpayers-on-interlocutory-decision-regarding-real-estate-gains-tax-cascade-replacement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2012/municipality-v-taxpayers-on-interlocutory-decision-regarding-real-estate-gains-tax-cascade-replacement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2012/municipality-v-taxpayers-on-interlocutory-decision-regarding-real-estate-gains-tax-cascade-replacement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2012/municipality-v-taxpayers-on-interlocutory-decision-regarding-real-estate-gains-tax-cascade-replacement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2011/swiss-federal-supreme-court-upholds-residence-permit-refusal-over-sham-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2011/swiss-federal-supreme-court-upholds-residence-permit-refusal-over-sham-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2011/swiss-federal-supreme-court-upholds-residence-permit-refusal-over-sham-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2011/swiss-federal-supreme-court-upholds-residence-permit-refusal-over-sham-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2011/swiss-federal-supreme-court-upholds-residence-permit-refusal-over-sham-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2011/swiss-federal-supreme-court-upholds-residence-permit-refusal-over-sham-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2010/dog-owner-fails-to-address-lower-court-findings-in-appeal-over-loose-dog-fine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2010/dog-owner-fails-to-address-lower-court-findings-in-appeal-over-loose-dog-fine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2010/dog-owner-fails-to-address-lower-court-findings-in-appeal-over-loose-dog-fine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2010/dog-owner-fails-to-address-lower-court-findings-in-appeal-over-loose-dog-fine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2010/dog-owner-fails-to-address-lower-court-findings-in-appeal-over-loose-dog-fine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2010/dog-owner-fails-to-address-lower-court-findings-in-appeal-over-loose-dog-fine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2009/cameroonian-national-v-switzerland-residence-permit-renewal-after-divorce-and-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2009/cameroonian-national-v-switzerland-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2009/cameroonian-national-v-switzerland-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2009/cameroonian-national-v-switzerland-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2009/cameroonian-national-v-switzerland-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2009/cameroonian-national-v-switzerland-residence-permit-renewal-after-divorce-and-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_460-2008/inadmissibility-of-appeal-against-asylum-rejection-and-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2008/inadmissibility-of-appeal-against-asylum-rejection-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_460-2008/inadmissibility-of-appeal-against-asylum-rejection-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_460-2008/inadmissibility-of-appeal-against-asylum-rejection-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_460-2008/inadmissibility-of-appeal-against-asylum-rejection-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_460-2008/inadmissibility-of-appeal-against-asylum-rejection-and-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2024/federal-supreme-court-upholds-labor-leasing-classification-for-meal-delivery-platform</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2024/federal-supreme-court-upholds-labor-leasing-classification-for-meal-delivery-platform"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2024/federal-supreme-court-upholds-labor-leasing-classification-for-meal-delivery-platform"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2024/federal-supreme-court-upholds-labor-leasing-classification-for-meal-delivery-platform"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2024/federal-supreme-court-upholds-labor-leasing-classification-for-meal-delivery-platform"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2024/federal-supreme-court-upholds-labor-leasing-classification-for-meal-delivery-platform"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2023/gespa-s-standing-to-review-cantonal-small-game-permits-for-federal-law-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2023/gespa-s-standing-to-review-cantonal-small-game-permits-for-federal-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2023/gespa-s-standing-to-review-cantonal-small-game-permits-for-federal-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2023/gespa-s-standing-to-review-cantonal-small-game-permits-for-federal-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2023/gespa-s-standing-to-review-cantonal-small-game-permits-for-federal-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2023/gespa-s-standing-to-review-cantonal-small-game-permits-for-federal-law-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2021/brazilian-national-v-switzerland-residence-permit-non-renewal-upheld-due-to-lack-of-integration-and-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2021/brazilian-national-v-switzerland-residence-permit-non-renewal-upheld-due-to-lack-of-integration-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2021/brazilian-national-v-switzerland-residence-permit-non-renewal-upheld-due-to-lack-of-integration-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2021/brazilian-national-v-switzerland-residence-permit-non-renewal-upheld-due-to-lack-of-integration-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2021/brazilian-national-v-switzerland-residence-permit-non-renewal-upheld-due-to-lack-of-integration-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2021/brazilian-national-v-switzerland-residence-permit-non-renewal-upheld-due-to-lack-of-integration-and-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2020/pension-fund-v-swiss-confederation-state-liability-for-supervisory-breach</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2020/pension-fund-v-swiss-confederation-state-liability-for-supervisory-breach"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2020/pension-fund-v-swiss-confederation-state-liability-for-supervisory-breach"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2020/pension-fund-v-swiss-confederation-state-liability-for-supervisory-breach"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2020/pension-fund-v-swiss-confederation-state-liability-for-supervisory-breach"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2020/pension-fund-v-swiss-confederation-state-liability-for-supervisory-breach"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2019/taxation-of-corporate-real-estate-distribution-to-shareholders</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2019/taxation-of-corporate-real-estate-distribution-to-shareholders"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2019/taxation-of-corporate-real-estate-distribution-to-shareholders"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2019/taxation-of-corporate-real-estate-distribution-to-shareholders"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2019/taxation-of-corporate-real-estate-distribution-to-shareholders"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2019/taxation-of-corporate-real-estate-distribution-to-shareholders"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2018/llc-tax-liability-appeal-inadmissible-due-to-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2018/llc-tax-liability-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2018/llc-tax-liability-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2018/llc-tax-liability-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2018/llc-tax-liability-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2018/llc-tax-liability-appeal-inadmissible-due-to-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2017/appeal-against-detention-order-rendered-moot-by-appellant-s-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2017/appeal-against-detention-order-rendered-moot-by-appellant-s-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2017/appeal-against-detention-order-rendered-moot-by-appellant-s-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2017/appeal-against-detention-order-rendered-moot-by-appellant-s-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2017/appeal-against-detention-order-rendered-moot-by-appellant-s-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2017/appeal-against-detention-order-rendered-moot-by-appellant-s-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2016/foreign-national-s-residence-permit-non-renewal-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2016/foreign-national-s-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2016/foreign-national-s-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2016/foreign-national-s-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2016/foreign-national-s-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2016/foreign-national-s-residence-permit-non-renewal-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2015/valuation-of-mixed-agricultural-business-and-mountain-restaurant-price-under-rural-land-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2015/valuation-of-mixed-agricultural-business-and-mountain-restaurant-price-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2015/valuation-of-mixed-agricultural-business-and-mountain-restaurant-price-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2015/valuation-of-mixed-agricultural-business-and-mountain-restaurant-price-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2015/valuation-of-mixed-agricultural-business-and-mountain-restaurant-price-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2015/valuation-of-mixed-agricultural-business-and-mountain-restaurant-price-under-rural-land-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2014/croatian-national-v-switzerland-residence-permit-reinstatement-on-proportionality-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2014/croatian-national-v-switzerland-residence-permit-reinstatement-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2014/croatian-national-v-switzerland-residence-permit-reinstatement-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2014/croatian-national-v-switzerland-residence-permit-reinstatement-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2014/croatian-national-v-switzerland-residence-permit-reinstatement-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2014/croatian-national-v-switzerland-residence-permit-reinstatement-on-proportionality-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2013/kenyan-national-s-untimely-appeal-against-expulsion-order-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2013/kenyan-national-s-untimely-appeal-against-expulsion-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2013/kenyan-national-s-untimely-appeal-against-expulsion-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2013/kenyan-national-s-untimely-appeal-against-expulsion-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2013/kenyan-national-s-untimely-appeal-against-expulsion-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2013/kenyan-national-s-untimely-appeal-against-expulsion-order-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2012/tax-assessment-appeal-barred-by-untimely-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2012/tax-assessment-appeal-barred-by-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2012/tax-assessment-appeal-barred-by-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2012/tax-assessment-appeal-barred-by-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2012/tax-assessment-appeal-barred-by-untimely-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2012/tax-assessment-appeal-barred-by-untimely-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2011/public-procurement-challenge-upheld-regarding-airbase-tower-design-deviation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2011/public-procurement-challenge-upheld-regarding-airbase-tower-design-deviation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2011/public-procurement-challenge-upheld-regarding-airbase-tower-design-deviation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2011/public-procurement-challenge-upheld-regarding-airbase-tower-design-deviation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2011/public-procurement-challenge-upheld-regarding-airbase-tower-design-deviation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2011/public-procurement-challenge-upheld-regarding-airbase-tower-design-deviation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2010/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-brazilian-national-following-short-term-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2010/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-brazilian-national-following-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2010/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-brazilian-national-following-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2010/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-brazilian-national-following-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2010/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-brazilian-national-following-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2010/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-brazilian-national-following-short-term-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2009/detainee-challenges-detention-extension-fsc-dismisses-appeal-due-to-inadequate-cantonal-review-structure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2009/detainee-challenges-detention-extension-fsc-dismisses-appeal-due-to-inadequate-cantonal-review-structure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2009/detainee-challenges-detention-extension-fsc-dismisses-appeal-due-to-inadequate-cantonal-review-structure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2009/detainee-challenges-detention-extension-fsc-dismisses-appeal-due-to-inadequate-cantonal-review-structure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2009/detainee-challenges-detention-extension-fsc-dismisses-appeal-due-to-inadequate-cantonal-review-structure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2009/detainee-challenges-detention-extension-fsc-dismisses-appeal-due-to-inadequate-cantonal-review-structure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2008/estate-tax-liability-allocation-in-concealed-assets-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2008/estate-tax-liability-allocation-in-concealed-assets-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2008/estate-tax-liability-allocation-in-concealed-assets-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2008/estate-tax-liability-allocation-in-concealed-assets-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2008/estate-tax-liability-allocation-in-concealed-assets-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2008/estate-tax-liability-allocation-in-concealed-assets-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_46-2007/colombian-nationals-v-federal-administrative-tribunal-entry-refusal-judicial-assistance-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2007/colombian-nationals-v-federal-administrative-tribunal-entry-refusal-judicial-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_46-2007/colombian-nationals-v-federal-administrative-tribunal-entry-refusal-judicial-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_46-2007/colombian-nationals-v-federal-administrative-tribunal-entry-refusal-judicial-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_46-2007/colombian-nationals-v-federal-administrative-tribunal-entry-refusal-judicial-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_46-2007/colombian-nationals-v-federal-administrative-tribunal-entry-refusal-judicial-assistance-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2024/cantonal-refusal-of-operating-license-overturned-due-to-failure-to-rebut-faim-presumption-of-equivalence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2024/cantonal-refusal-of-operating-license-overturned-due-to-failure-to-rebut-faim-presumption-of-equivalence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2024/cantonal-refusal-of-operating-license-overturned-due-to-failure-to-rebut-faim-presumption-of-equivalence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2024/cantonal-refusal-of-operating-license-overturned-due-to-failure-to-rebut-faim-presumption-of-equivalence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2024/cantonal-refusal-of-operating-license-overturned-due-to-failure-to-rebut-faim-presumption-of-equivalence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2024/cantonal-refusal-of-operating-license-overturned-due-to-failure-to-rebut-faim-presumption-of-equivalence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2023/kosovan-national-v-switzerland-non-renewal-of-residence-permit-due-to-outstanding-debt-and-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2023/kosovan-national-v-switzerland-non-renewal-of-residence-permit-due-to-outstanding-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2023/kosovan-national-v-switzerland-non-renewal-of-residence-permit-due-to-outstanding-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2023/kosovan-national-v-switzerland-non-renewal-of-residence-permit-due-to-outstanding-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2023/kosovan-national-v-switzerland-non-renewal-of-residence-permit-due-to-outstanding-debt-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2023/kosovan-national-v-switzerland-non-renewal-of-residence-permit-due-to-outstanding-debt-and-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2021/asylum-seeker-s-residence-permit-denial-based-on-relationship-with-swiss-minor-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2021/asylum-seeker-s-residence-permit-denial-based-on-relationship-with-swiss-minor-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2021/asylum-seeker-s-residence-permit-denial-based-on-relationship-with-swiss-minor-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2021/asylum-seeker-s-residence-permit-denial-based-on-relationship-with-swiss-minor-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2021/asylum-seeker-s-residence-permit-denial-based-on-relationship-with-swiss-minor-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2021/asylum-seeker-s-residence-permit-denial-based-on-relationship-with-swiss-minor-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2020/federal-supreme-court-ruling-on-real-estate-gains-tax-calculation-following-share-based-acquisition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2020/federal-supreme-court-ruling-on-real-estate-gains-tax-calculation-following-share-based-acquisition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2020/federal-supreme-court-ruling-on-real-estate-gains-tax-calculation-following-share-based-acquisition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2020/federal-supreme-court-ruling-on-real-estate-gains-tax-calculation-following-share-based-acquisition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2020/federal-supreme-court-ruling-on-real-estate-gains-tax-calculation-following-share-based-acquisition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2020/federal-supreme-court-ruling-on-real-estate-gains-tax-calculation-following-share-based-acquisition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2019/ukrainian-national-s-appeal-against-refusal-of-settlement-permit-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2019/ukrainian-national-s-appeal-against-refusal-of-settlement-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2019/ukrainian-national-s-appeal-against-refusal-of-settlement-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2019/ukrainian-national-s-appeal-against-refusal-of-settlement-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2019/ukrainian-national-s-appeal-against-refusal-of-settlement-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2019/ukrainian-national-s-appeal-against-refusal-of-settlement-permit-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2018/indian-national-v-switzerland-residence-permit-revocation-upheld-despite-ten-year-residency-due-to-criminal-record-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2018/indian-national-v-switzerland-residence-permit-revocation-upheld-despite-ten-year-residency-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2018/indian-national-v-switzerland-residence-permit-revocation-upheld-despite-ten-year-residency-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2018/indian-national-v-switzerland-residence-permit-revocation-upheld-despite-ten-year-residency-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2018/indian-national-v-switzerland-residence-permit-revocation-upheld-despite-ten-year-residency-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2018/indian-national-v-switzerland-residence-permit-revocation-upheld-despite-ten-year-residency-due-to-criminal-record-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2017/zurich-bicycle-sharing-tender-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2017/zurich-bicycle-sharing-tender-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2017/zurich-bicycle-sharing-tender-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2017/zurich-bicycle-sharing-tender-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2017/zurich-bicycle-sharing-tender-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2017/zurich-bicycle-sharing-tender-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2016/kosovan-national-v-switzerland-sham-marriage-and-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2016/kosovan-national-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2016/kosovan-national-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2016/kosovan-national-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2016/kosovan-national-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2016/kosovan-national-v-switzerland-sham-marriage-and-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2015/cameroonian-national-s-residence-permit-extension-denied-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2015/cameroonian-national-s-residence-permit-extension-denied-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2015/cameroonian-national-s-residence-permit-extension-denied-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2015/cameroonian-national-s-residence-permit-extension-denied-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2015/cameroonian-national-s-residence-permit-extension-denied-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2015/cameroonian-national-s-residence-permit-extension-denied-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2013/permit-revocation-upheld-for-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2013/permit-revocation-upheld-for-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2013/permit-revocation-upheld-for-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2013/permit-revocation-upheld-for-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2013/permit-revocation-upheld-for-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2013/permit-revocation-upheld-for-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2011/asylum-seeker-s-employment-ban-and-right-to-private-life-art-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2011/asylum-seeker-s-employment-ban-and-right-to-private-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2011/asylum-seeker-s-employment-ban-and-right-to-private-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2011/asylum-seeker-s-employment-ban-and-right-to-private-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2011/asylum-seeker-s-employment-ban-and-right-to-private-life-art-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2011/asylum-seeker-s-employment-ban-and-right-to-private-life-art-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2010/tax-appeal-inadmissible-due-to-insufficient-substantiation-and-fee-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2010/tax-appeal-inadmissible-due-to-insufficient-substantiation-and-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2010/tax-appeal-inadmissible-due-to-insufficient-substantiation-and-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2010/tax-appeal-inadmissible-due-to-insufficient-substantiation-and-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2010/tax-appeal-inadmissible-due-to-insufficient-substantiation-and-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2010/tax-appeal-inadmissible-due-to-insufficient-substantiation-and-fee-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2009/sudanese-national-v-federal-supreme-court-on-detention-extension-notification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2009/sudanese-national-v-federal-supreme-court-on-detention-extension-notification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2009/sudanese-national-v-federal-supreme-court-on-detention-extension-notification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2009/sudanese-national-v-federal-supreme-court-on-detention-extension-notification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2009/sudanese-national-v-federal-supreme-court-on-detention-extension-notification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2009/sudanese-national-v-federal-supreme-court-on-detention-extension-notification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_459-2008/appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2008/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_459-2008/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_459-2008/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_459-2008/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_459-2008/appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2025/family-reunification-for-spouse-and-children-after-deadline-post-deadline-reunification-under-art-47-4-aig-and-requirement-of-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2025/family-reunification-for-spouse-and-children-after-deadline-post-deadline-reunification-under-art-47-4-aig-and-requirement-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2025/family-reunification-for-spouse-and-children-after-deadline-post-deadline-reunification-under-art-47-4-aig-and-requirement-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2025/family-reunification-for-spouse-and-children-after-deadline-post-deadline-reunification-under-art-47-4-aig-and-requirement-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2025/family-reunification-for-spouse-and-children-after-deadline-post-deadline-reunification-under-art-47-4-aig-and-requirement-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2025/family-reunification-for-spouse-and-children-after-deadline-post-deadline-reunification-under-art-47-4-aig-and-requirement-of-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2023/swiss-immigration-refusal-upheld-for-italian-non-gainfully-active-resident-relying-on-social-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2023/swiss-immigration-refusal-upheld-for-italian-non-gainfully-active-resident-relying-on-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2023/swiss-immigration-refusal-upheld-for-italian-non-gainfully-active-resident-relying-on-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2023/swiss-immigration-refusal-upheld-for-italian-non-gainfully-active-resident-relying-on-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2023/swiss-immigration-refusal-upheld-for-italian-non-gainfully-active-resident-relying-on-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2023/swiss-immigration-refusal-upheld-for-italian-non-gainfully-active-resident-relying-on-social-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2022/company-v-geneva-over-awnings-in-protected-old-town</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2022/company-v-geneva-over-awnings-in-protected-old-town"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2022/company-v-geneva-over-awnings-in-protected-old-town"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2022/company-v-geneva-over-awnings-in-protected-old-town"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2022/company-v-geneva-over-awnings-in-protected-old-town"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2022/company-v-geneva-over-awnings-in-protected-old-town"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2021/land-exclusion-from-rural-land-law-dependent-on-executory-construction-legality-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2021/land-exclusion-from-rural-land-law-dependent-on-executory-construction-legality-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2021/land-exclusion-from-rural-land-law-dependent-on-executory-construction-legality-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2021/land-exclusion-from-rural-land-law-dependent-on-executory-construction-legality-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2021/land-exclusion-from-rural-land-law-dependent-on-executory-construction-legality-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2021/land-exclusion-from-rural-land-law-dependent-on-executory-construction-legality-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2020/spouse-and-children-residence-permit-refusal-upheld-despite-delayed-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2020/spouse-and-children-residence-permit-refusal-upheld-despite-delayed-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2020/spouse-and-children-residence-permit-refusal-upheld-despite-delayed-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2020/spouse-and-children-residence-permit-refusal-upheld-despite-delayed-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2020/spouse-and-children-residence-permit-refusal-upheld-despite-delayed-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2020/spouse-and-children-residence-permit-refusal-upheld-despite-delayed-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2019/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-long-term-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2019/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-long-term-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2019/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-long-term-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2019/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-long-term-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2019/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-long-term-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2019/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-long-term-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2018/challenge-to-document-access-fees-and-debt-collection-objection-removal-by-the-competition-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2018/challenge-to-document-access-fees-and-debt-collection-objection-removal-by-the-competition-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2018/challenge-to-document-access-fees-and-debt-collection-objection-removal-by-the-competition-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2018/challenge-to-document-access-fees-and-debt-collection-objection-removal-by-the-competition-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2018/challenge-to-document-access-fees-and-debt-collection-objection-removal-by-the-competition-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2018/challenge-to-document-access-fees-and-debt-collection-objection-removal-by-the-competition-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2017/taxpayer-appeal-on-wealth-tax-valuation-inadmissible-due-to-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2017/taxpayer-appeal-on-wealth-tax-valuation-inadmissible-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2017/taxpayer-appeal-on-wealth-tax-valuation-inadmissible-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2017/taxpayer-appeal-on-wealth-tax-valuation-inadmissible-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2017/taxpayer-appeal-on-wealth-tax-valuation-inadmissible-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2017/taxpayer-appeal-on-wealth-tax-valuation-inadmissible-due-to-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2015/guinean-national-denied-swiss-residence-permit-due-to-drug-offenses-against-free-movement-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2015/guinean-national-denied-swiss-residence-permit-due-to-drug-offenses-against-free-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2015/guinean-national-denied-swiss-residence-permit-due-to-drug-offenses-against-free-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2015/guinean-national-denied-swiss-residence-permit-due-to-drug-offenses-against-free-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2015/guinean-national-denied-swiss-residence-permit-due-to-drug-offenses-against-free-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2015/guinean-national-denied-swiss-residence-permit-due-to-drug-offenses-against-free-movement-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2014/taxation-of-undeclared-german-securities-account-income-confirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2014/taxation-of-undeclared-german-securities-account-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2014/taxation-of-undeclared-german-securities-account-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2014/taxation-of-undeclared-german-securities-account-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2014/taxation-of-undeclared-german-securities-account-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2014/taxation-of-undeclared-german-securities-account-income-confirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2013/swiss-federal-supreme-court-overturns-permit-revocation-despite-criminal-convictions-due-to-undetermined-paternal-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2013/swiss-federal-supreme-court-overturns-permit-revocation-despite-criminal-convictions-due-to-undetermined-paternal-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2013/swiss-federal-supreme-court-overturns-permit-revocation-despite-criminal-convictions-due-to-undetermined-paternal-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2013/swiss-federal-supreme-court-overturns-permit-revocation-despite-criminal-convictions-due-to-undetermined-paternal-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2013/swiss-federal-supreme-court-overturns-permit-revocation-despite-criminal-convictions-due-to-undetermined-paternal-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2013/swiss-federal-supreme-court-overturns-permit-revocation-despite-criminal-convictions-due-to-undetermined-paternal-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2012/taxpayer-profit-realization-date-for-finder-s-fee-following-relocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2012/taxpayer-profit-realization-date-for-finder-s-fee-following-relocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2012/taxpayer-profit-realization-date-for-finder-s-fee-following-relocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2012/taxpayer-profit-realization-date-for-finder-s-fee-following-relocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2012/taxpayer-profit-realization-date-for-finder-s-fee-following-relocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2012/taxpayer-profit-realization-date-for-finder-s-fee-following-relocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2011/tax-assessment-interruption-and-business-asset-classification-overturns-statute-of-limitations-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2011/tax-assessment-interruption-and-business-asset-classification-overturns-statute-of-limitations-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2011/tax-assessment-interruption-and-business-asset-classification-overturns-statute-of-limitations-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2011/tax-assessment-interruption-and-business-asset-classification-overturns-statute-of-limitations-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2011/tax-assessment-interruption-and-business-asset-classification-overturns-statute-of-limitations-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2011/tax-assessment-interruption-and-business-asset-classification-overturns-statute-of-limitations-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2010/appeal-against-settlement-permit-revocation-due-to-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2010/appeal-against-settlement-permit-revocation-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2010/appeal-against-settlement-permit-revocation-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2010/appeal-against-settlement-permit-revocation-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2010/appeal-against-settlement-permit-revocation-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2010/appeal-against-settlement-permit-revocation-due-to-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2009/swiss-subsidiary-vat-dispute-on-shareholder-contributions-vs-taxable-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2009/swiss-subsidiary-vat-dispute-on-shareholder-contributions-vs-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2009/swiss-subsidiary-vat-dispute-on-shareholder-contributions-vs-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2009/swiss-subsidiary-vat-dispute-on-shareholder-contributions-vs-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2009/swiss-subsidiary-vat-dispute-on-shareholder-contributions-vs-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2009/swiss-subsidiary-vat-dispute-on-shareholder-contributions-vs-taxable-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2008/consortium-x-exclusion-from-civil-engineering-procurement-upheld-on-bid-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2008/consortium-x-exclusion-from-civil-engineering-procurement-upheld-on-bid-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2008/consortium-x-exclusion-from-civil-engineering-procurement-upheld-on-bid-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2008/consortium-x-exclusion-from-civil-engineering-procurement-upheld-on-bid-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2008/consortium-x-exclusion-from-civil-engineering-procurement-upheld-on-bid-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2008/consortium-x-exclusion-from-civil-engineering-procurement-upheld-on-bid-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_458-2007/swiss-citizen-s-spouse-residence-permit-denied-due-to-severe-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2007/swiss-citizen-s-spouse-residence-permit-denied-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_458-2007/swiss-citizen-s-spouse-residence-permit-denied-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_458-2007/swiss-citizen-s-spouse-residence-permit-denied-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_458-2007/swiss-citizen-s-spouse-residence-permit-denied-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_458-2007/swiss-citizen-s-spouse-residence-permit-denied-due-to-severe-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2025/serbian-national-residence-permit-revocation-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2025/serbian-national-residence-permit-revocation-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2025/serbian-national-residence-permit-revocation-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2025/serbian-national-residence-permit-revocation-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2025/serbian-national-residence-permit-revocation-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2025/serbian-national-residence-permit-revocation-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2024/appeal-on-legal-costs-in-incidental-remand-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2024/appeal-on-legal-costs-in-incidental-remand-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2024/appeal-on-legal-costs-in-incidental-remand-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2024/appeal-on-legal-costs-in-incidental-remand-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2024/appeal-on-legal-costs-in-incidental-remand-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2024/appeal-on-legal-costs-in-incidental-remand-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2023/supreme-court-upholds-right-to-judicial-review-of-administrative-detention-despite-waiver</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2023/supreme-court-upholds-right-to-judicial-review-of-administrative-detention-despite-waiver"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2023/supreme-court-upholds-right-to-judicial-review-of-administrative-detention-despite-waiver"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2023/supreme-court-upholds-right-to-judicial-review-of-administrative-detention-despite-waiver"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2023/supreme-court-upholds-right-to-judicial-review-of-administrative-detention-despite-waiver"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2023/supreme-court-upholds-right-to-judicial-review-of-administrative-detention-despite-waiver"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2022/cultural-professional-s-covid-19-earnings-loss-compensation-appeal-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2022/cultural-professional-s-covid-19-earnings-loss-compensation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2022/cultural-professional-s-covid-19-earnings-loss-compensation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2022/cultural-professional-s-covid-19-earnings-loss-compensation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2022/cultural-professional-s-covid-19-earnings-loss-compensation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2022/cultural-professional-s-covid-19-earnings-loss-compensation-appeal-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2021/tax-debt-contest-appeal-dismissed-for-incomprehensible-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2021/tax-debt-contest-appeal-dismissed-for-incomprehensible-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2021/tax-debt-contest-appeal-dismissed-for-incomprehensible-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2021/tax-debt-contest-appeal-dismissed-for-incomprehensible-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2021/tax-debt-contest-appeal-dismissed-for-incomprehensible-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2021/tax-debt-contest-appeal-dismissed-for-incomprehensible-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2020/license-revocation-for-social-security-payment-default-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2020/license-revocation-for-social-security-payment-default-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2020/license-revocation-for-social-security-payment-default-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2020/license-revocation-for-social-security-payment-default-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2020/license-revocation-for-social-security-payment-default-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2020/license-revocation-for-social-security-payment-default-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2019/individual-appeal-regarding-frequency-block-grants-and-mobile-network-expansion-dismissed-for-lack-of-standing-and-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2019/individual-appeal-regarding-frequency-block-grants-and-mobile-network-expansion-dismissed-for-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2019/individual-appeal-regarding-frequency-block-grants-and-mobile-network-expansion-dismissed-for-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2019/individual-appeal-regarding-frequency-block-grants-and-mobile-network-expansion-dismissed-for-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2019/individual-appeal-regarding-frequency-block-grants-and-mobile-network-expansion-dismissed-for-lack-of-standing-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2019/individual-appeal-regarding-frequency-block-grants-and-mobile-network-expansion-dismissed-for-lack-of-standing-and-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2018/denial-of-pre-litigation-legal-aid-due-to-lack-of-prospects-and-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2018/denial-of-pre-litigation-legal-aid-due-to-lack-of-prospects-and-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2018/denial-of-pre-litigation-legal-aid-due-to-lack-of-prospects-and-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2018/denial-of-pre-litigation-legal-aid-due-to-lack-of-prospects-and-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2018/denial-of-pre-litigation-legal-aid-due-to-lack-of-prospects-and-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2018/denial-of-pre-litigation-legal-aid-due-to-lack-of-prospects-and-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2017/residence-permit-extension-refusal-upheld-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2017/residence-permit-extension-refusal-upheld-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2017/residence-permit-extension-refusal-upheld-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2017/residence-permit-extension-refusal-upheld-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2017/residence-permit-extension-refusal-upheld-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2017/residence-permit-extension-refusal-upheld-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2016/tax-evasion-case-undeclared-shareholder-director-income-and-penalty-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2016/tax-evasion-case-undeclared-shareholder-director-income-and-penalty-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2016/tax-evasion-case-undeclared-shareholder-director-income-and-penalty-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2016/tax-evasion-case-undeclared-shareholder-director-income-and-penalty-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2016/tax-evasion-case-undeclared-shareholder-director-income-and-penalty-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2016/tax-evasion-case-undeclared-shareholder-director-income-and-penalty-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2015/candidate-v-cantonal-court-inadmissibility-of-appeal-regarding-examination-grade-recalculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2015/candidate-v-cantonal-court-inadmissibility-of-appeal-regarding-examination-grade-recalculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2015/candidate-v-cantonal-court-inadmissibility-of-appeal-regarding-examination-grade-recalculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2015/candidate-v-cantonal-court-inadmissibility-of-appeal-regarding-examination-grade-recalculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2015/candidate-v-cantonal-court-inadmissibility-of-appeal-regarding-examination-grade-recalculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2015/candidate-v-cantonal-court-inadmissibility-of-appeal-regarding-examination-grade-recalculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2014/kosovan-national-residency-permit-denial-upheld-on-public-policy-and-article-8-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2014/kosovan-national-residency-permit-denial-upheld-on-public-policy-and-article-8-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2014/kosovan-national-residency-permit-denial-upheld-on-public-policy-and-article-8-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2014/kosovan-national-residency-permit-denial-upheld-on-public-policy-and-article-8-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2014/kosovan-national-residency-permit-denial-upheld-on-public-policy-and-article-8-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2014/kosovan-national-residency-permit-denial-upheld-on-public-policy-and-article-8-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2013/prospective-student-v-lucerne-university-lisbon-recognition-convention-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2013/prospective-student-v-lucerne-university-lisbon-recognition-convention-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2013/prospective-student-v-lucerne-university-lisbon-recognition-convention-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2013/prospective-student-v-lucerne-university-lisbon-recognition-convention-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2013/prospective-student-v-lucerne-university-lisbon-recognition-convention-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2013/prospective-student-v-lucerne-university-lisbon-recognition-convention-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2012/federal-supreme-court-upholds-deportation-of-five-individuals-to-armenia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2012/federal-supreme-court-upholds-deportation-of-five-individuals-to-armenia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2012/federal-supreme-court-upholds-deportation-of-five-individuals-to-armenia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2012/federal-supreme-court-upholds-deportation-of-five-individuals-to-armenia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2012/federal-supreme-court-upholds-deportation-of-five-individuals-to-armenia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2012/federal-supreme-court-upholds-deportation-of-five-individuals-to-armenia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2011/dairy-association-standing-challenge-to-mozzarella-marketing-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2011/dairy-association-standing-challenge-to-mozzarella-marketing-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2011/dairy-association-standing-challenge-to-mozzarella-marketing-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2011/dairy-association-standing-challenge-to-mozzarella-marketing-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2011/dairy-association-standing-challenge-to-mozzarella-marketing-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2011/dairy-association-standing-challenge-to-mozzarella-marketing-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2010/swiss-federal-court-dismisses-appeal-regarding-immigration-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2010/swiss-federal-court-dismisses-appeal-regarding-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2010/swiss-federal-court-dismisses-appeal-regarding-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2010/swiss-federal-court-dismisses-appeal-regarding-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2010/swiss-federal-court-dismisses-appeal-regarding-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2010/swiss-federal-court-dismisses-appeal-regarding-immigration-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2009/petitioner-v-cantonal-administrative-court-untimely-appeal-regarding-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2009/petitioner-v-cantonal-administrative-court-untimely-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2009/petitioner-v-cantonal-administrative-court-untimely-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2009/petitioner-v-cantonal-administrative-court-untimely-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2009/petitioner-v-cantonal-administrative-court-untimely-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2009/petitioner-v-cantonal-administrative-court-untimely-appeal-regarding-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2008/foreign-national-detention-pending-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2008/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2008/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2008/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2008/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2008/foreign-national-detention-pending-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_457-2007/swiss-federal-tribunal-upholds-expulsion-of-long-term-resident-for-aggravated-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2007/swiss-federal-tribunal-upholds-expulsion-of-long-term-resident-for-aggravated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_457-2007/swiss-federal-tribunal-upholds-expulsion-of-long-term-resident-for-aggravated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_457-2007/swiss-federal-tribunal-upholds-expulsion-of-long-term-resident-for-aggravated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_457-2007/swiss-federal-tribunal-upholds-expulsion-of-long-term-resident-for-aggravated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_457-2007/swiss-federal-tribunal-upholds-expulsion-of-long-term-resident-for-aggravated-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2024/north-macedonian-national-s-appeal-for-residence-permit-denied-due-to-lack-of-assured-right-to-stay-for-family-members</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2024/north-macedonian-national-s-appeal-for-residence-permit-denied-due-to-lack-of-assured-right-to-stay-for-family-members"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2024/north-macedonian-national-s-appeal-for-residence-permit-denied-due-to-lack-of-assured-right-to-stay-for-family-members"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2024/north-macedonian-national-s-appeal-for-residence-permit-denied-due-to-lack-of-assured-right-to-stay-for-family-members"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2024/north-macedonian-national-s-appeal-for-residence-permit-denied-due-to-lack-of-assured-right-to-stay-for-family-members"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2024/north-macedonian-national-s-appeal-for-residence-permit-denied-due-to-lack-of-assured-right-to-stay-for-family-members"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2023/federal-tribunal-upholds-minimum-four-year-gymnasium-requirement-in-intercantonal-baccalaureate-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2023/federal-tribunal-upholds-minimum-four-year-gymnasium-requirement-in-intercantonal-baccalaureate-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2023/federal-tribunal-upholds-minimum-four-year-gymnasium-requirement-in-intercantonal-baccalaureate-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2023/federal-tribunal-upholds-minimum-four-year-gymnasium-requirement-in-intercantonal-baccalaureate-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2023/federal-tribunal-upholds-minimum-four-year-gymnasium-requirement-in-intercantonal-baccalaureate-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2023/federal-tribunal-upholds-minimum-four-year-gymnasium-requirement-in-intercantonal-baccalaureate-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2022/individual-entrepreneur-challenge-to-covid-19-hardship-contribution-rejection-upheld-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2022/individual-entrepreneur-challenge-to-covid-19-hardship-contribution-rejection-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2022/individual-entrepreneur-challenge-to-covid-19-hardship-contribution-rejection-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2022/individual-entrepreneur-challenge-to-covid-19-hardship-contribution-rejection-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2022/individual-entrepreneur-challenge-to-covid-19-hardship-contribution-rejection-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2022/individual-entrepreneur-challenge-to-covid-19-hardship-contribution-rejection-upheld-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2021/appeal-against-denial-of-legal-aid-and-recusal-requests-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2021/appeal-against-denial-of-legal-aid-and-recusal-requests-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2021/appeal-against-denial-of-legal-aid-and-recusal-requests-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2021/appeal-against-denial-of-legal-aid-and-recusal-requests-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2021/appeal-against-denial-of-legal-aid-and-recusal-requests-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2021/appeal-against-denial-of-legal-aid-and-recusal-requests-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2020/taxpayer-victory-legal-fees-for-reclaiming-property-utilization-coefficient-deductible-as-maintenance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2020/taxpayer-victory-legal-fees-for-reclaiming-property-utilization-coefficient-deductible-as-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2020/taxpayer-victory-legal-fees-for-reclaiming-property-utilization-coefficient-deductible-as-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2020/taxpayer-victory-legal-fees-for-reclaiming-property-utilization-coefficient-deductible-as-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2020/taxpayer-victory-legal-fees-for-reclaiming-property-utilization-coefficient-deductible-as-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2020/taxpayer-victory-legal-fees-for-reclaiming-property-utilization-coefficient-deductible-as-maintenance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2019/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-serious-drug-trafficking-and-organized-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2019/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-serious-drug-trafficking-and-organized-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2019/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-serious-drug-trafficking-and-organized-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2019/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-serious-drug-trafficking-and-organized-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2019/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-serious-drug-trafficking-and-organized-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2019/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-serious-drug-trafficking-and-organized-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2018/appeal-dismissed-lack-of-protectable-interest-and-insufficient-substantiation-regarding-jurisdictional-referral-and-monetary-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2018/appeal-dismissed-lack-of-protectable-interest-and-insufficient-substantiation-regarding-jurisdictional-referral-and-monetary-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2018/appeal-dismissed-lack-of-protectable-interest-and-insufficient-substantiation-regarding-jurisdictional-referral-and-monetary-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2018/appeal-dismissed-lack-of-protectable-interest-and-insufficient-substantiation-regarding-jurisdictional-referral-and-monetary-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2018/appeal-dismissed-lack-of-protectable-interest-and-insufficient-substantiation-regarding-jurisdictional-referral-and-monetary-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2018/appeal-dismissed-lack-of-protectable-interest-and-insufficient-substantiation-regarding-jurisdictional-referral-and-monetary-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2017/tax-deduction-timing-realization-vs-net-burden-principle-for-maintenance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2017/tax-deduction-timing-realization-vs-net-burden-principle-for-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2017/tax-deduction-timing-realization-vs-net-burden-principle-for-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2017/tax-deduction-timing-realization-vs-net-burden-principle-for-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2017/tax-deduction-timing-realization-vs-net-burden-principle-for-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2017/tax-deduction-timing-realization-vs-net-burden-principle-for-maintenance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2016/german-national-v-switzerland-loss-of-right-of-residence-due-to-inability-to-work-and-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2016/german-national-v-switzerland-loss-of-right-of-residence-due-to-inability-to-work-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2016/german-national-v-switzerland-loss-of-right-of-residence-due-to-inability-to-work-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2016/german-national-v-switzerland-loss-of-right-of-residence-due-to-inability-to-work-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2016/german-national-v-switzerland-loss-of-right-of-residence-due-to-inability-to-work-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2016/german-national-v-switzerland-loss-of-right-of-residence-due-to-inability-to-work-and-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2015/state-liability-appeal-dismissed-for-insufficient-substantiation-of-constitutional-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2015/state-liability-appeal-dismissed-for-insufficient-substantiation-of-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2015/state-liability-appeal-dismissed-for-insufficient-substantiation-of-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2015/state-liability-appeal-dismissed-for-insufficient-substantiation-of-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2015/state-liability-appeal-dismissed-for-insufficient-substantiation-of-constitutional-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2015/state-liability-appeal-dismissed-for-insufficient-substantiation-of-constitutional-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2014/refusal-of-residence-permit-renewal-due-to-public-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2014/refusal-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2014/refusal-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2014/refusal-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2014/refusal-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2014/refusal-of-residence-permit-renewal-due-to-public-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2013/national-v-switzerland-detention-for-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2013/national-v-switzerland-detention-for-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2013/national-v-switzerland-detention-for-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2013/national-v-switzerland-detention-for-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2013/national-v-switzerland-detention-for-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2013/national-v-switzerland-detention-for-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2012/revocation-of-residence-permit-due-to-abusive-marriage-for-immigration-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2012/revocation-of-residence-permit-due-to-abusive-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2012/revocation-of-residence-permit-due-to-abusive-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2012/revocation-of-residence-permit-due-to-abusive-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2012/revocation-of-residence-permit-due-to-abusive-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2012/revocation-of-residence-permit-due-to-abusive-marriage-for-immigration-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2010/freight-forwarder-liability-for-unpaid-customs-duties-on-excess-flower-imports</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2010/freight-forwarder-liability-for-unpaid-customs-duties-on-excess-flower-imports"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2010/freight-forwarder-liability-for-unpaid-customs-duties-on-excess-flower-imports"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2010/freight-forwarder-liability-for-unpaid-customs-duties-on-excess-flower-imports"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2010/freight-forwarder-liability-for-unpaid-customs-duties-on-excess-flower-imports"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2010/freight-forwarder-liability-for-unpaid-customs-duties-on-excess-flower-imports"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2009/withdrawal-of-appeal-against-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2009/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2009/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2009/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2009/withdrawal-of-appeal-against-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2009/withdrawal-of-appeal-against-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2008/nightclub-hours-restriction-challenge-upheld-on-zoning-differentiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2008/nightclub-hours-restriction-challenge-upheld-on-zoning-differentiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2008/nightclub-hours-restriction-challenge-upheld-on-zoning-differentiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2008/nightclub-hours-restriction-challenge-upheld-on-zoning-differentiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2008/nightclub-hours-restriction-challenge-upheld-on-zoning-differentiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2008/nightclub-hours-restriction-challenge-upheld-on-zoning-differentiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_456-2007/croatian-national-v-switzerland-residence-permit-renewal-and-visitation-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2007/croatian-national-v-switzerland-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_456-2007/croatian-national-v-switzerland-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_456-2007/croatian-national-v-switzerland-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_456-2007/croatian-national-v-switzerland-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_456-2007/croatian-national-v-switzerland-residence-permit-renewal-and-visitation-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2024/federal-supreme-court-rejects-permit-renewal-for-kosovan-national-and-children-due-to-insufficient-financial-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2024/federal-supreme-court-rejects-permit-renewal-for-kosovan-national-and-children-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2024/federal-supreme-court-rejects-permit-renewal-for-kosovan-national-and-children-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2024/federal-supreme-court-rejects-permit-renewal-for-kosovan-national-and-children-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2024/federal-supreme-court-rejects-permit-renewal-for-kosovan-national-and-children-due-to-insufficient-financial-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2024/federal-supreme-court-rejects-permit-renewal-for-kosovan-national-and-children-due-to-insufficient-financial-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2023/media-company-v-federal-administration-on-covid-19-aid-repayment-due-to-profit-in-2020</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2023/media-company-v-federal-administration-on-covid-19-aid-repayment-due-to-profit-in-2020"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2023/media-company-v-federal-administration-on-covid-19-aid-repayment-due-to-profit-in-2020"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2023/media-company-v-federal-administration-on-covid-19-aid-repayment-due-to-profit-in-2020"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2023/media-company-v-federal-administration-on-covid-19-aid-repayment-due-to-profit-in-2020"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2023/media-company-v-federal-administration-on-covid-19-aid-repayment-due-to-profit-in-2020"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2022/llc-bankruptcy-and-inadmissible-appeal-of-interim-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2022/llc-bankruptcy-and-inadmissible-appeal-of-interim-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2022/llc-bankruptcy-and-inadmissible-appeal-of-interim-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2022/llc-bankruptcy-and-inadmissible-appeal-of-interim-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2022/llc-bankruptcy-and-inadmissible-appeal-of-interim-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2022/llc-bankruptcy-and-inadmissible-appeal-of-interim-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2021/swiss-federal-supreme-court-upholds-disclosure-of-financial-data-to-belgian-tax-authorities-for-transfer-pricing-audit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2021/swiss-federal-supreme-court-upholds-disclosure-of-financial-data-to-belgian-tax-authorities-for-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2021/swiss-federal-supreme-court-upholds-disclosure-of-financial-data-to-belgian-tax-authorities-for-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2021/swiss-federal-supreme-court-upholds-disclosure-of-financial-data-to-belgian-tax-authorities-for-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2021/swiss-federal-supreme-court-upholds-disclosure-of-financial-data-to-belgian-tax-authorities-for-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2021/swiss-federal-supreme-court-upholds-disclosure-of-financial-data-to-belgian-tax-authorities-for-transfer-pricing-audit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2020/liestal-v-canton-judge-s-dual-municipal-mandate-violated-right-to-impartial-tribunal-in-equalization-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2020/liestal-v-canton-judge-s-dual-municipal-mandate-violated-right-to-impartial-tribunal-in-equalization-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2020/liestal-v-canton-judge-s-dual-municipal-mandate-violated-right-to-impartial-tribunal-in-equalization-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2020/liestal-v-canton-judge-s-dual-municipal-mandate-violated-right-to-impartial-tribunal-in-equalization-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2020/liestal-v-canton-judge-s-dual-municipal-mandate-violated-right-to-impartial-tribunal-in-equalization-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2020/liestal-v-canton-judge-s-dual-municipal-mandate-violated-right-to-impartial-tribunal-in-equalization-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2019/syrian-national-s-appeal-on-residence-permit-for-provisionally-admitted-person-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2019/syrian-national-s-appeal-on-residence-permit-for-provisionally-admitted-person-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2019/syrian-national-s-appeal-on-residence-permit-for-provisionally-admitted-person-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2019/syrian-national-s-appeal-on-residence-permit-for-provisionally-admitted-person-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2019/syrian-national-s-appeal-on-residence-permit-for-provisionally-admitted-person-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2019/syrian-national-s-appeal-on-residence-permit-for-provisionally-admitted-person-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2018/nigerian-national-v-state-residence-permit-renewal-refusal-upheld-due-to-criminality-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2018/nigerian-national-v-state-residence-permit-renewal-refusal-upheld-due-to-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2018/nigerian-national-v-state-residence-permit-renewal-refusal-upheld-due-to-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2018/nigerian-national-v-state-residence-permit-renewal-refusal-upheld-due-to-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2018/nigerian-national-v-state-residence-permit-renewal-refusal-upheld-due-to-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2018/nigerian-national-v-state-residence-permit-renewal-refusal-upheld-due-to-criminality-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2017/federal-taxpayer-v-tax-administration-retroactive-deduction-of-restitution-for-illicit-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2017/federal-taxpayer-v-tax-administration-retroactive-deduction-of-restitution-for-illicit-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2017/federal-taxpayer-v-tax-administration-retroactive-deduction-of-restitution-for-illicit-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2017/federal-taxpayer-v-tax-administration-retroactive-deduction-of-restitution-for-illicit-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2017/federal-taxpayer-v-tax-administration-retroactive-deduction-of-restitution-for-illicit-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2017/federal-taxpayer-v-tax-administration-retroactive-deduction-of-restitution-for-illicit-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2016/revocation-of-residence-permit-due-to-severe-sexual-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2016/revocation-of-residence-permit-due-to-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2016/revocation-of-residence-permit-due-to-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2016/revocation-of-residence-permit-due-to-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2016/revocation-of-residence-permit-due-to-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2016/revocation-of-residence-permit-due-to-severe-sexual-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2014/finma-securities-dealer-authorization-denial-and-bankruptcy-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2014/finma-securities-dealer-authorization-denial-and-bankruptcy-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2014/finma-securities-dealer-authorization-denial-and-bankruptcy-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2014/finma-securities-dealer-authorization-denial-and-bankruptcy-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2014/finma-securities-dealer-authorization-denial-and-bankruptcy-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2014/finma-securities-dealer-authorization-denial-and-bankruptcy-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2013/property-owner-v-cantonal-authorities-electric-fence-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2013/property-owner-v-cantonal-authorities-electric-fence-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2013/property-owner-v-cantonal-authorities-electric-fence-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2013/property-owner-v-cantonal-authorities-electric-fence-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2013/property-owner-v-cantonal-authorities-electric-fence-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2013/property-owner-v-cantonal-authorities-electric-fence-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2011/couple-v-swiss-tax-authority-real-estate-sale-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2011/couple-v-swiss-tax-authority-real-estate-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2011/couple-v-swiss-tax-authority-real-estate-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2011/couple-v-swiss-tax-authority-real-estate-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2011/couple-v-swiss-tax-authority-real-estate-sale-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2011/couple-v-swiss-tax-authority-real-estate-sale-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2009/turkish-national-detention-pending-deportation-after-felony-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2009/turkish-national-detention-pending-deportation-after-felony-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2009/turkish-national-detention-pending-deportation-after-felony-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2009/turkish-national-detention-pending-deportation-after-felony-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2009/turkish-national-detention-pending-deportation-after-felony-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2009/turkish-national-detention-pending-deportation-after-felony-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2008/detention-pending-deportation-of-moroccan-national-following-permit-non-renewal-due-to-marital-abuse-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2008/detention-pending-deportation-of-moroccan-national-following-permit-non-renewal-due-to-marital-abuse-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2008/detention-pending-deportation-of-moroccan-national-following-permit-non-renewal-due-to-marital-abuse-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2008/detention-pending-deportation-of-moroccan-national-following-permit-non-renewal-due-to-marital-abuse-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2008/detention-pending-deportation-of-moroccan-national-following-permit-non-renewal-due-to-marital-abuse-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2008/detention-pending-deportation-of-moroccan-national-following-permit-non-renewal-due-to-marital-abuse-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_455-2007/student-exmatriculation-upheld-despite-academic-regulation-disputes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2007/student-exmatriculation-upheld-despite-academic-regulation-disputes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_455-2007/student-exmatriculation-upheld-despite-academic-regulation-disputes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_455-2007/student-exmatriculation-upheld-despite-academic-regulation-disputes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_455-2007/student-exmatriculation-upheld-despite-academic-regulation-disputes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_455-2007/student-exmatriculation-upheld-despite-academic-regulation-disputes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2024/tunisian-national-denied-residence-permit-based-on-late-family-reunification-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2024/tunisian-national-denied-residence-permit-based-on-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2024/tunisian-national-denied-residence-permit-based-on-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2024/tunisian-national-denied-residence-permit-based-on-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2024/tunisian-national-denied-residence-permit-based-on-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2024/tunisian-national-denied-residence-permit-based-on-late-family-reunification-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2023/peruvian-national-denied-residence-permit-for-late-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2023/peruvian-national-denied-residence-permit-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2023/peruvian-national-denied-residence-permit-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2023/peruvian-national-denied-residence-permit-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2023/peruvian-national-denied-residence-permit-for-late-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2023/peruvian-national-denied-residence-permit-for-late-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2021/appeal-on-refusal-of-legal-aid-for-statelessness-recognition-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2021/appeal-on-refusal-of-legal-aid-for-statelessness-recognition-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2021/appeal-on-refusal-of-legal-aid-for-statelessness-recognition-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2021/appeal-on-refusal-of-legal-aid-for-statelessness-recognition-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2021/appeal-on-refusal-of-legal-aid-for-statelessness-recognition-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2021/appeal-on-refusal-of-legal-aid-for-statelessness-recognition-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2020/municipalities-v-federal-railway-on-hydropower-fees-and-tax-adjustments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2020/municipalities-v-federal-railway-on-hydropower-fees-and-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2020/municipalities-v-federal-railway-on-hydropower-fees-and-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2020/municipalities-v-federal-railway-on-hydropower-fees-and-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2020/municipalities-v-federal-railway-on-hydropower-fees-and-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2020/municipalities-v-federal-railway-on-hydropower-fees-and-tax-adjustments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2019/taxpayer-vs-municipal-tax-commission-procedural-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2019/taxpayer-vs-municipal-tax-commission-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2019/taxpayer-vs-municipal-tax-commission-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2019/taxpayer-vs-municipal-tax-commission-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2019/taxpayer-vs-municipal-tax-commission-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2019/taxpayer-vs-municipal-tax-commission-procedural-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2018/federal-tax-administration-v-withholding-tax-appeal-intermediate-decision-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2018/federal-tax-administration-v-withholding-tax-appeal-intermediate-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2018/federal-tax-administration-v-withholding-tax-appeal-intermediate-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2018/federal-tax-administration-v-withholding-tax-appeal-intermediate-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2018/federal-tax-administration-v-withholding-tax-appeal-intermediate-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2018/federal-tax-administration-v-withholding-tax-appeal-intermediate-decision-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2017/federal-customs-administration-v-federal-administrative-court-water-pipe-tobacco-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2017/federal-customs-administration-v-federal-administrative-court-water-pipe-tobacco-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2017/federal-customs-administration-v-federal-administrative-court-water-pipe-tobacco-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2017/federal-customs-administration-v-federal-administrative-court-water-pipe-tobacco-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2017/federal-customs-administration-v-federal-administrative-court-water-pipe-tobacco-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2017/federal-customs-administration-v-federal-administrative-court-water-pipe-tobacco-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2015/restaurateur-debt-abandonment-taxation-in-judicial-composition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2015/restaurateur-debt-abandonment-taxation-in-judicial-composition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2015/restaurateur-debt-abandonment-taxation-in-judicial-composition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2015/restaurateur-debt-abandonment-taxation-in-judicial-composition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2015/restaurateur-debt-abandonment-taxation-in-judicial-composition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2015/restaurateur-debt-abandonment-taxation-in-judicial-composition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2014/claim-against-finma-for-moral-damages-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2014/claim-against-finma-for-moral-damages-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2014/claim-against-finma-for-moral-damages-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2014/claim-against-finma-for-moral-damages-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2014/claim-against-finma-for-moral-damages-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2014/claim-against-finma-for-moral-damages-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2013/physician-refusal-of-emergency-duty-examination-supervisory-complaint-vs-appealable-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2013/physician-refusal-of-emergency-duty-examination-supervisory-complaint-vs-appealable-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2013/physician-refusal-of-emergency-duty-examination-supervisory-complaint-vs-appealable-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2013/physician-refusal-of-emergency-duty-examination-supervisory-complaint-vs-appealable-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2013/physician-refusal-of-emergency-duty-examination-supervisory-complaint-vs-appealable-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2013/physician-refusal-of-emergency-duty-examination-supervisory-complaint-vs-appealable-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2012/lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-foreign-incarceration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2012/lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2012/lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2012/lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2012/lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-foreign-incarceration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2012/lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-foreign-incarceration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2011/foreign-national-residence-permit-renewal-upheld-despite-criminal-history-due-to-proportionality-and-administrative-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2011/foreign-national-residence-permit-renewal-upheld-despite-criminal-history-due-to-proportionality-and-administrative-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2011/foreign-national-residence-permit-renewal-upheld-despite-criminal-history-due-to-proportionality-and-administrative-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2011/foreign-national-residence-permit-renewal-upheld-despite-criminal-history-due-to-proportionality-and-administrative-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2011/foreign-national-residence-permit-renewal-upheld-despite-criminal-history-due-to-proportionality-and-administrative-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2011/foreign-national-residence-permit-renewal-upheld-despite-criminal-history-due-to-proportionality-and-administrative-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2009/guinean-national-residence-permit-denial-based-on-criminal-history-outweighing-marital-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2009/guinean-national-residence-permit-denial-based-on-criminal-history-outweighing-marital-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2009/guinean-national-residence-permit-denial-based-on-criminal-history-outweighing-marital-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2009/guinean-national-residence-permit-denial-based-on-criminal-history-outweighing-marital-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2009/guinean-national-residence-permit-denial-based-on-criminal-history-outweighing-marital-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2009/guinean-national-residence-permit-denial-based-on-criminal-history-outweighing-marital-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_454-2008/federal-supreme-court-upholds-deportation-detention-for-drug-offender-with-high-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2008/federal-supreme-court-upholds-deportation-detention-for-drug-offender-with-high-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_454-2008/federal-supreme-court-upholds-deportation-detention-for-drug-offender-with-high-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_454-2008/federal-supreme-court-upholds-deportation-detention-for-drug-offender-with-high-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_454-2008/federal-supreme-court-upholds-deportation-detention-for-drug-offender-with-high-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_454-2008/federal-supreme-court-upholds-deportation-detention-for-drug-offender-with-high-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2023/student-permit-holder-denied-legal-aid-due-to-foreign-property-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2023/student-permit-holder-denied-legal-aid-due-to-foreign-property-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2023/student-permit-holder-denied-legal-aid-due-to-foreign-property-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2023/student-permit-holder-denied-legal-aid-due-to-foreign-property-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2023/student-permit-holder-denied-legal-aid-due-to-foreign-property-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2023/student-permit-holder-denied-legal-aid-due-to-foreign-property-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2022/senegalese-national-s-hardship-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2022/senegalese-national-s-hardship-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2022/senegalese-national-s-hardship-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2022/senegalese-national-s-hardship-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2022/senegalese-national-s-hardship-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2022/senegalese-national-s-hardship-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2021/construction-company-fine-upheld-due-to-insufficient-appeal-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2021/construction-company-fine-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2021/construction-company-fine-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2021/construction-company-fine-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2021/construction-company-fine-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2021/construction-company-fine-upheld-due-to-insufficient-appeal-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2020/communes-v-state-council-hydraulic-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2020/communes-v-state-council-hydraulic-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2020/communes-v-state-council-hydraulic-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2020/communes-v-state-council-hydraulic-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2020/communes-v-state-council-hydraulic-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2020/communes-v-state-council-hydraulic-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2019/notary-disciplinary-fine-upheld-for-real-estate-and-mortgage-irregularities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2019/notary-disciplinary-fine-upheld-for-real-estate-and-mortgage-irregularities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2019/notary-disciplinary-fine-upheld-for-real-estate-and-mortgage-irregularities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2019/notary-disciplinary-fine-upheld-for-real-estate-and-mortgage-irregularities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2019/notary-disciplinary-fine-upheld-for-real-estate-and-mortgage-irregularities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2019/notary-disciplinary-fine-upheld-for-real-estate-and-mortgage-irregularities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2018/taxation-of-occupational-retirement-capital-payment-confiscation-allegation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2018/taxation-of-occupational-retirement-capital-payment-confiscation-allegation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2018/taxation-of-occupational-retirement-capital-payment-confiscation-allegation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2018/taxation-of-occupational-retirement-capital-payment-confiscation-allegation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2018/taxation-of-occupational-retirement-capital-payment-confiscation-allegation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2018/taxation-of-occupational-retirement-capital-payment-confiscation-allegation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2017/appeal-against-refusal-to-renew-residence-permit-and-inadmissibility-of-revision-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2017/appeal-against-refusal-to-renew-residence-permit-and-inadmissibility-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2017/appeal-against-refusal-to-renew-residence-permit-and-inadmissibility-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2017/appeal-against-refusal-to-renew-residence-permit-and-inadmissibility-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2017/appeal-against-refusal-to-renew-residence-permit-and-inadmissibility-of-revision-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2017/appeal-against-refusal-to-renew-residence-permit-and-inadmissibility-of-revision-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2016/taxpayer-v-cantonal-tax-service-untimely-appeal-regarding-professional-development-cost-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2016/taxpayer-v-cantonal-tax-service-untimely-appeal-regarding-professional-development-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2016/taxpayer-v-cantonal-tax-service-untimely-appeal-regarding-professional-development-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2016/taxpayer-v-cantonal-tax-service-untimely-appeal-regarding-professional-development-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2016/taxpayer-v-cantonal-tax-service-untimely-appeal-regarding-professional-development-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2016/taxpayer-v-cantonal-tax-service-untimely-appeal-regarding-professional-development-cost-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-traffic-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-traffic-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2014/teva-pharm-v-swissmedic-ribavirin-combination-therapy-approval</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2014/teva-pharm-v-swissmedic-ribavirin-combination-therapy-approval"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2014/teva-pharm-v-swissmedic-ribavirin-combination-therapy-approval"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2014/teva-pharm-v-swissmedic-ribavirin-combination-therapy-approval"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2014/teva-pharm-v-swissmedic-ribavirin-combination-therapy-approval"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2014/teva-pharm-v-swissmedic-ribavirin-combination-therapy-approval"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2013/federal-supreme-court-dismisses-appeal-against-university-exmatriculation-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2013/federal-supreme-court-dismisses-appeal-against-university-exmatriculation-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2013/federal-supreme-court-dismisses-appeal-against-university-exmatriculation-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2013/federal-supreme-court-dismisses-appeal-against-university-exmatriculation-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2013/federal-supreme-court-dismisses-appeal-against-university-exmatriculation-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2013/federal-supreme-court-dismisses-appeal-against-university-exmatriculation-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2011/revocation-of-residence-permit-for-repeated-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2011/revocation-of-residence-permit-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2011/revocation-of-residence-permit-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2011/revocation-of-residence-permit-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2011/revocation-of-residence-permit-for-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2011/revocation-of-residence-permit-for-repeated-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2010/taxpayers-appeal-against-non-admission-of-tax-assessment-review-due-to-lack-of-final-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2010/taxpayers-appeal-against-non-admission-of-tax-assessment-review-due-to-lack-of-final-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2010/taxpayers-appeal-against-non-admission-of-tax-assessment-review-due-to-lack-of-final-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2010/taxpayers-appeal-against-non-admission-of-tax-assessment-review-due-to-lack-of-final-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2010/taxpayers-appeal-against-non-admission-of-tax-assessment-review-due-to-lack-of-final-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2010/taxpayers-appeal-against-non-admission-of-tax-assessment-review-due-to-lack-of-final-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2009/couple-v-tax-assessment-debt-interest-castle-heating-insurance-premiums</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2009/couple-v-tax-assessment-debt-interest-castle-heating-insurance-premiums"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2009/couple-v-tax-assessment-debt-interest-castle-heating-insurance-premiums"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2009/couple-v-tax-assessment-debt-interest-castle-heating-insurance-premiums"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2009/couple-v-tax-assessment-debt-interest-castle-heating-insurance-premiums"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2009/couple-v-tax-assessment-debt-interest-castle-heating-insurance-premiums"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2008/appeal-regarding-appeal-admissibility-and-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2008/appeal-regarding-appeal-admissibility-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2008/appeal-regarding-appeal-admissibility-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2008/appeal-regarding-appeal-admissibility-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2008/appeal-regarding-appeal-admissibility-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2008/appeal-regarding-appeal-admissibility-and-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_453-2007/sri-lankan-national-v-switzerland-expulsion-challenge-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2007/sri-lankan-national-v-switzerland-expulsion-challenge-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_453-2007/sri-lankan-national-v-switzerland-expulsion-challenge-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_453-2007/sri-lankan-national-v-switzerland-expulsion-challenge-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_453-2007/sri-lankan-national-v-switzerland-expulsion-challenge-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_453-2007/sri-lankan-national-v-switzerland-expulsion-challenge-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2024/swiss-supreme-court-upholds-expulsion-of-long-term-tunisian-resident-due-to-criminal-record-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2024/swiss-supreme-court-upholds-expulsion-of-long-term-tunisian-resident-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2024/swiss-supreme-court-upholds-expulsion-of-long-term-tunisian-resident-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2024/swiss-supreme-court-upholds-expulsion-of-long-term-tunisian-resident-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2024/swiss-supreme-court-upholds-expulsion-of-long-term-tunisian-resident-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2024/swiss-supreme-court-upholds-expulsion-of-long-term-tunisian-resident-due-to-criminal-record-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2023/physician-s-legal-aid-denial-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2023/physician-s-legal-aid-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2023/physician-s-legal-aid-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2023/physician-s-legal-aid-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2023/physician-s-legal-aid-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2023/physician-s-legal-aid-denial-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2022/taxpayer-challenge-to-implicit-non-liability-ruling-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2022/taxpayer-challenge-to-implicit-non-liability-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2022/taxpayer-challenge-to-implicit-non-liability-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2022/taxpayer-challenge-to-implicit-non-liability-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2022/taxpayer-challenge-to-implicit-non-liability-ruling-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2022/taxpayer-challenge-to-implicit-non-liability-ruling-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2021/citizen-v-state-secretariat-for-migration-proportionality-of-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2021/citizen-v-state-secretariat-for-migration-proportionality-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2021/citizen-v-state-secretariat-for-migration-proportionality-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2021/citizen-v-state-secretariat-for-migration-proportionality-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2021/citizen-v-state-secretariat-for-migration-proportionality-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2021/citizen-v-state-secretariat-for-migration-proportionality-of-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2020/revocation-of-eu-efta-settlement-permit-due-to-long-term-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2020/revocation-of-eu-efta-settlement-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2020/revocation-of-eu-efta-settlement-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2020/revocation-of-eu-efta-settlement-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2020/revocation-of-eu-efta-settlement-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2020/revocation-of-eu-efta-settlement-permit-due-to-long-term-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2019/foreign-national-permit-revocation-upheld-due-to-severe-domestic-violence-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2019/foreign-national-permit-revocation-upheld-due-to-severe-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2019/foreign-national-permit-revocation-upheld-due-to-severe-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2019/foreign-national-permit-revocation-upheld-due-to-severe-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2019/foreign-national-permit-revocation-upheld-due-to-severe-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2019/foreign-national-permit-revocation-upheld-due-to-severe-domestic-violence-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2017/croatian-national-entry-ban-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2017/croatian-national-entry-ban-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2017/croatian-national-entry-ban-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2017/croatian-national-entry-ban-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2017/croatian-national-entry-ban-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2017/croatian-national-entry-ban-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2015/cameroonian-daughter-s-late-family-reunification-denied-due-to-lack-of-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2015/cameroonian-daughter-s-late-family-reunification-denied-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2015/cameroonian-daughter-s-late-family-reunification-denied-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2015/cameroonian-daughter-s-late-family-reunification-denied-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2015/cameroonian-daughter-s-late-family-reunification-denied-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2015/cameroonian-daughter-s-late-family-reunification-denied-due-to-lack-of-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2014/macedonian-national-s-appeal-on-residence-permit-renewal-denied-due-to-insufficient-hardship-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2014/macedonian-national-s-appeal-on-residence-permit-renewal-denied-due-to-insufficient-hardship-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2014/macedonian-national-s-appeal-on-residence-permit-renewal-denied-due-to-insufficient-hardship-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2014/macedonian-national-s-appeal-on-residence-permit-renewal-denied-due-to-insufficient-hardship-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2014/macedonian-national-s-appeal-on-residence-permit-renewal-denied-due-to-insufficient-hardship-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2014/macedonian-national-s-appeal-on-residence-permit-renewal-denied-due-to-insufficient-hardship-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2013/challenge-to-cost-advance-imposed-by-federal-administrative-court-regarding-television-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2013/challenge-to-cost-advance-imposed-by-federal-administrative-court-regarding-television-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2013/challenge-to-cost-advance-imposed-by-federal-administrative-court-regarding-television-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2013/challenge-to-cost-advance-imposed-by-federal-administrative-court-regarding-television-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2013/challenge-to-cost-advance-imposed-by-federal-administrative-court-regarding-television-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2013/challenge-to-cost-advance-imposed-by-federal-administrative-court-regarding-television-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2012/czech-national-tax-residence-status-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2012/czech-national-tax-residence-status-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2012/czech-national-tax-residence-status-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2012/czech-national-tax-residence-status-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2012/czech-national-tax-residence-status-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2012/czech-national-tax-residence-status-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2011/cantonal-bar-commission-v-attorney-regarding-legal-aid-fees-and-diligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2011/cantonal-bar-commission-v-attorney-regarding-legal-aid-fees-and-diligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2011/cantonal-bar-commission-v-attorney-regarding-legal-aid-fees-and-diligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2011/cantonal-bar-commission-v-attorney-regarding-legal-aid-fees-and-diligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2011/cantonal-bar-commission-v-attorney-regarding-legal-aid-fees-and-diligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2011/cantonal-bar-commission-v-attorney-regarding-legal-aid-fees-and-diligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2010/municipality-v-cantonal-administrative-court-on-road-contribution-rates-and-density-ratios</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2010/municipality-v-cantonal-administrative-court-on-road-contribution-rates-and-density-ratios"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2010/municipality-v-cantonal-administrative-court-on-road-contribution-rates-and-density-ratios"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2010/municipality-v-cantonal-administrative-court-on-road-contribution-rates-and-density-ratios"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2010/municipality-v-cantonal-administrative-court-on-road-contribution-rates-and-density-ratios"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2010/municipality-v-cantonal-administrative-court-on-road-contribution-rates-and-density-ratios"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2009/taxpayers-appeal-on-private-expense-estimation-for-car-and-telecommunication-costs-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2009/taxpayers-appeal-on-private-expense-estimation-for-car-and-telecommunication-costs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2009/taxpayers-appeal-on-private-expense-estimation-for-car-and-telecommunication-costs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2009/taxpayers-appeal-on-private-expense-estimation-for-car-and-telecommunication-costs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2009/taxpayers-appeal-on-private-expense-estimation-for-car-and-telecommunication-costs-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2009/taxpayers-appeal-on-private-expense-estimation-for-car-and-telecommunication-costs-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2008/federal-supreme-court-upholds-denial-of-family-reunification-due-to-risk-of-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2008/federal-supreme-court-upholds-denial-of-family-reunification-due-to-risk-of-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2008/federal-supreme-court-upholds-denial-of-family-reunification-due-to-risk-of-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2008/federal-supreme-court-upholds-denial-of-family-reunification-due-to-risk-of-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2008/federal-supreme-court-upholds-denial-of-family-reunification-due-to-risk-of-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2008/federal-supreme-court-upholds-denial-of-family-reunification-due-to-risk-of-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_452-2007/foreign-national-s-residence-permit-renewal-denial-after-end-of-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2007/foreign-national-s-residence-permit-renewal-denial-after-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_452-2007/foreign-national-s-residence-permit-renewal-denial-after-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_452-2007/foreign-national-s-residence-permit-renewal-denial-after-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_452-2007/foreign-national-s-residence-permit-renewal-denial-after-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_452-2007/foreign-national-s-residence-permit-renewal-denial-after-end-of-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2024/bar-admission-internship-requirement-and-legal-aid-refusal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2024/bar-admission-internship-requirement-and-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2024/bar-admission-internship-requirement-and-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2024/bar-admission-internship-requirement-and-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2024/bar-admission-internship-requirement-and-legal-aid-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2024/bar-admission-internship-requirement-and-legal-aid-refusal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2023/kosovan-national-v-switzerland-lapse-of-permanent-residence-permit-due-to-absence-and-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2023/kosovan-national-v-switzerland-lapse-of-permanent-residence-permit-due-to-absence-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2023/kosovan-national-v-switzerland-lapse-of-permanent-residence-permit-due-to-absence-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2023/kosovan-national-v-switzerland-lapse-of-permanent-residence-permit-due-to-absence-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2023/kosovan-national-v-switzerland-lapse-of-permanent-residence-permit-due-to-absence-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2023/kosovan-national-v-switzerland-lapse-of-permanent-residence-permit-due-to-absence-and-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2022/federal-supreme-court-upholds-denial-of-late-family-reunification-due-to-lack-of-significantly-changed-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2022/federal-supreme-court-upholds-denial-of-late-family-reunification-due-to-lack-of-significantly-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2022/federal-supreme-court-upholds-denial-of-late-family-reunification-due-to-lack-of-significantly-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2022/federal-supreme-court-upholds-denial-of-late-family-reunification-due-to-lack-of-significantly-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2022/federal-supreme-court-upholds-denial-of-late-family-reunification-due-to-lack-of-significantly-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2022/federal-supreme-court-upholds-denial-of-late-family-reunification-due-to-lack-of-significantly-changed-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2021/company-v-competition-commission-secretariat-interlocutory-appeal-on-preliminary-investigation-report-publication</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2021/company-v-competition-commission-secretariat-interlocutory-appeal-on-preliminary-investigation-report-publication"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2021/company-v-competition-commission-secretariat-interlocutory-appeal-on-preliminary-investigation-report-publication"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2021/company-v-competition-commission-secretariat-interlocutory-appeal-on-preliminary-investigation-report-publication"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2021/company-v-competition-commission-secretariat-interlocutory-appeal-on-preliminary-investigation-report-publication"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2021/company-v-competition-commission-secretariat-interlocutory-appeal-on-preliminary-investigation-report-publication"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2020/physician-reprimanded-for-improper-issuance-and-delegation-of-placement-order-for-assistance-pafa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2020/physician-reprimanded-for-improper-issuance-and-delegation-of-placement-order-for-assistance-pafa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2020/physician-reprimanded-for-improper-issuance-and-delegation-of-placement-order-for-assistance-pafa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2020/physician-reprimanded-for-improper-issuance-and-delegation-of-placement-order-for-assistance-pafa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2020/physician-reprimanded-for-improper-issuance-and-delegation-of-placement-order-for-assistance-pafa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2020/physician-reprimanded-for-improper-issuance-and-delegation-of-placement-order-for-assistance-pafa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2019/austrian-self-employed-lawyer-permit-extension-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2019/austrian-self-employed-lawyer-permit-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2019/austrian-self-employed-lawyer-permit-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2019/austrian-self-employed-lawyer-permit-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2019/austrian-self-employed-lawyer-permit-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2019/austrian-self-employed-lawyer-permit-extension-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2018/tax-refund-compensation-nullifying-retroactive-late-payment-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2018/tax-refund-compensation-nullifying-retroactive-late-payment-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2018/tax-refund-compensation-nullifying-retroactive-late-payment-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2018/tax-refund-compensation-nullifying-retroactive-late-payment-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2018/tax-refund-compensation-nullifying-retroactive-late-payment-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2018/tax-refund-compensation-nullifying-retroactive-late-payment-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2017/discotheque-license-revocation-upheld-due-to-repeated-violations-and-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2017/discotheque-license-revocation-upheld-due-to-repeated-violations-and-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2017/discotheque-license-revocation-upheld-due-to-repeated-violations-and-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2017/discotheque-license-revocation-upheld-due-to-repeated-violations-and-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2017/discotheque-license-revocation-upheld-due-to-repeated-violations-and-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2017/discotheque-license-revocation-upheld-due-to-repeated-violations-and-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2016/husband-and-wife-v-tax-authority-loyalty-bonus-assessment-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2016/husband-and-wife-v-tax-authority-loyalty-bonus-assessment-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2016/husband-and-wife-v-tax-authority-loyalty-bonus-assessment-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2016/husband-and-wife-v-tax-authority-loyalty-bonus-assessment-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2016/husband-and-wife-v-tax-authority-loyalty-bonus-assessment-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2016/husband-and-wife-v-tax-authority-loyalty-bonus-assessment-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2015/refusal-to-extend-residence-permit-based-on-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2015/refusal-to-extend-residence-permit-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2015/refusal-to-extend-residence-permit-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2015/refusal-to-extend-residence-permit-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2015/refusal-to-extend-residence-permit-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2015/refusal-to-extend-residence-permit-based-on-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2014/kenyan-national-s-residence-permit-denial-upheld-despite-post-marital-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2014/kenyan-national-s-residence-permit-denial-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2014/kenyan-national-s-residence-permit-denial-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2014/kenyan-national-s-residence-permit-denial-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2014/kenyan-national-s-residence-permit-denial-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2014/kenyan-national-s-residence-permit-denial-upheld-despite-post-marital-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2013/logistics-company-vat-deduction-dispute-regarding-shareholder-flights-and-aircraft-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2013/logistics-company-vat-deduction-dispute-regarding-shareholder-flights-and-aircraft-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2013/logistics-company-vat-deduction-dispute-regarding-shareholder-flights-and-aircraft-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2013/logistics-company-vat-deduction-dispute-regarding-shareholder-flights-and-aircraft-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2013/logistics-company-vat-deduction-dispute-regarding-shareholder-flights-and-aircraft-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2013/logistics-company-vat-deduction-dispute-regarding-shareholder-flights-and-aircraft-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2012/kosovar-national-residence-permit-revocation-due-to-fraudulent-acquisition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2012/kosovar-national-residence-permit-revocation-due-to-fraudulent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2012/kosovar-national-residence-permit-revocation-due-to-fraudulent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2012/kosovar-national-residence-permit-revocation-due-to-fraudulent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2012/kosovar-national-residence-permit-revocation-due-to-fraudulent-acquisition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2012/kosovar-national-residence-permit-revocation-due-to-fraudulent-acquisition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2011/farmer-vs-authorities-over-agricultural-subsidies-and-animal-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2011/farmer-vs-authorities-over-agricultural-subsidies-and-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2011/farmer-vs-authorities-over-agricultural-subsidies-and-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2011/farmer-vs-authorities-over-agricultural-subsidies-and-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2011/farmer-vs-authorities-over-agricultural-subsidies-and-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2011/farmer-vs-authorities-over-agricultural-subsidies-and-animal-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2010/entity-v-authority-on-party-compensation-following-sanction-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2010/entity-v-authority-on-party-compensation-following-sanction-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2010/entity-v-authority-on-party-compensation-following-sanction-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2010/entity-v-authority-on-party-compensation-following-sanction-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2010/entity-v-authority-on-party-compensation-following-sanction-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2010/entity-v-authority-on-party-compensation-following-sanction-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2009/pakistani-national-s-appeal-for-residence-permit-based-on-marriage-denied-due-to-spouse-s-insufficient-residency-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2009/pakistani-national-s-appeal-for-residence-permit-based-on-marriage-denied-due-to-spouse-s-insufficient-residency-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2009/pakistani-national-s-appeal-for-residence-permit-based-on-marriage-denied-due-to-spouse-s-insufficient-residency-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2009/pakistani-national-s-appeal-for-residence-permit-based-on-marriage-denied-due-to-spouse-s-insufficient-residency-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2009/pakistani-national-s-appeal-for-residence-permit-based-on-marriage-denied-due-to-spouse-s-insufficient-residency-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2009/pakistani-national-s-appeal-for-residence-permit-based-on-marriage-denied-due-to-spouse-s-insufficient-residency-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2008/taxpayers-v-cantonal-court-direct-federal-taxes-1995-1996</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2008/taxpayers-v-cantonal-court-direct-federal-taxes-1995-1996"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2008/taxpayers-v-cantonal-court-direct-federal-taxes-1995-1996"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2008/taxpayers-v-cantonal-court-direct-federal-taxes-1995-1996"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2008/taxpayers-v-cantonal-court-direct-federal-taxes-1995-1996"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2008/taxpayers-v-cantonal-court-direct-federal-taxes-1995-1996"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_451-2007/widowed-mother-s-residence-permit-appeal-denied-due-to-lack-of-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2007/widowed-mother-s-residence-permit-appeal-denied-due-to-lack-of-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_451-2007/widowed-mother-s-residence-permit-appeal-denied-due-to-lack-of-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_451-2007/widowed-mother-s-residence-permit-appeal-denied-due-to-lack-of-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_451-2007/widowed-mother-s-residence-permit-appeal-denied-due-to-lack-of-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_451-2007/widowed-mother-s-residence-permit-appeal-denied-due-to-lack-of-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2025/student-exclusion-and-moot-procedural-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2025/student-exclusion-and-moot-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2025/student-exclusion-and-moot-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2025/student-exclusion-and-moot-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2025/student-exclusion-and-moot-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2025/student-exclusion-and-moot-procedural-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2024/student-s-appeal-against-denial-of-free-legal-aid-in-medical-program-exclusion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2024/student-s-appeal-against-denial-of-free-legal-aid-in-medical-program-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2024/student-s-appeal-against-denial-of-free-legal-aid-in-medical-program-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2024/student-s-appeal-against-denial-of-free-legal-aid-in-medical-program-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2024/student-s-appeal-against-denial-of-free-legal-aid-in-medical-program-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2024/student-s-appeal-against-denial-of-free-legal-aid-in-medical-program-exclusion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2023/student-lodging-reimbursement-and-criticism-sanction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2023/student-lodging-reimbursement-and-criticism-sanction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2023/student-lodging-reimbursement-and-criticism-sanction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2023/student-lodging-reimbursement-and-criticism-sanction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2023/student-lodging-reimbursement-and-criticism-sanction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2023/student-lodging-reimbursement-and-criticism-sanction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2022/spouses-right-to-remain-after-retirement-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2022/spouses-right-to-remain-after-retirement-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2022/spouses-right-to-remain-after-retirement-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2022/spouses-right-to-remain-after-retirement-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2022/spouses-right-to-remain-after-retirement-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2022/spouses-right-to-remain-after-retirement-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2021/turkish-national-v-federal-court-residence-permit-non-renewal-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2021/turkish-national-v-federal-court-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2021/turkish-national-v-federal-court-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2021/turkish-national-v-federal-court-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2021/turkish-national-v-federal-court-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2021/turkish-national-v-federal-court-residence-permit-non-renewal-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2020/couple-s-claim-for-pool-construction-costs-and-litigation-fees-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2020/couple-s-claim-for-pool-construction-costs-and-litigation-fees-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2020/couple-s-claim-for-pool-construction-costs-and-litigation-fees-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2020/couple-s-claim-for-pool-construction-costs-and-litigation-fees-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2020/couple-s-claim-for-pool-construction-costs-and-litigation-fees-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2020/couple-s-claim-for-pool-construction-costs-and-litigation-fees-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2019/swiss-supreme-court-upholds-revocation-of-national-s-settlement-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2019/swiss-supreme-court-upholds-revocation-of-national-s-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2019/swiss-supreme-court-upholds-revocation-of-national-s-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2019/swiss-supreme-court-upholds-revocation-of-national-s-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2019/swiss-supreme-court-upholds-revocation-of-national-s-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2019/swiss-supreme-court-upholds-revocation-of-national-s-settlement-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2018/taxpayer-liable-for-withholding-tax-on-constructive-dividends-from-shareholder-loans</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2018/taxpayer-liable-for-withholding-tax-on-constructive-dividends-from-shareholder-loans"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2018/taxpayer-liable-for-withholding-tax-on-constructive-dividends-from-shareholder-loans"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2018/taxpayer-liable-for-withholding-tax-on-constructive-dividends-from-shareholder-loans"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2018/taxpayer-liable-for-withholding-tax-on-constructive-dividends-from-shareholder-loans"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2018/taxpayer-liable-for-withholding-tax-on-constructive-dividends-from-shareholder-loans"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2017/customs-officer-v-canton-spouse-income-and-child-allowance-in-source-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2017/customs-officer-v-canton-spouse-income-and-child-allowance-in-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2017/customs-officer-v-canton-spouse-income-and-child-allowance-in-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2017/customs-officer-v-canton-spouse-income-and-child-allowance-in-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2017/customs-officer-v-canton-spouse-income-and-child-allowance-in-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2017/customs-officer-v-canton-spouse-income-and-child-allowance-in-source-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2016/detention-pending-deportation-of-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2016/detention-pending-deportation-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2016/detention-pending-deportation-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2016/detention-pending-deportation-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2016/detention-pending-deportation-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2016/detention-pending-deportation-of-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2015/taxpayer-refusal-to-disclose-documents-justifies-estimated-capital-gains-tax-based-on-related-party-transactions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2015/taxpayer-refusal-to-disclose-documents-justifies-estimated-capital-gains-tax-based-on-related-party-transactions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2015/taxpayer-refusal-to-disclose-documents-justifies-estimated-capital-gains-tax-based-on-related-party-transactions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2015/taxpayer-refusal-to-disclose-documents-justifies-estimated-capital-gains-tax-based-on-related-party-transactions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2015/taxpayer-refusal-to-disclose-documents-justifies-estimated-capital-gains-tax-based-on-related-party-transactions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2015/taxpayer-refusal-to-disclose-documents-justifies-estimated-capital-gains-tax-based-on-related-party-transactions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2014/angolan-national-s-asylum-detention-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2014/angolan-national-s-asylum-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2014/angolan-national-s-asylum-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2014/angolan-national-s-asylum-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2014/angolan-national-s-asylum-detention-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2014/angolan-national-s-asylum-detention-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2013/spousal-aggregation-of-shareholdings-for-minority-discount-in-wealth-tax-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2013/spousal-aggregation-of-shareholdings-for-minority-discount-in-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2013/spousal-aggregation-of-shareholdings-for-minority-discount-in-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2013/spousal-aggregation-of-shareholdings-for-minority-discount-in-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2013/spousal-aggregation-of-shareholdings-for-minority-discount-in-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2013/spousal-aggregation-of-shareholdings-for-minority-discount-in-wealth-tax-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2012/utility-companies-v-elcom-reimbursement-of-provisional-system-service-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2012/utility-companies-v-elcom-reimbursement-of-provisional-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2012/utility-companies-v-elcom-reimbursement-of-provisional-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2012/utility-companies-v-elcom-reimbursement-of-provisional-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2012/utility-companies-v-elcom-reimbursement-of-provisional-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2012/utility-companies-v-elcom-reimbursement-of-provisional-system-service-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2011/procurement-challenge-dismissed-for-lack-of-fundamental-right-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2011/procurement-challenge-dismissed-for-lack-of-fundamental-right-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2011/procurement-challenge-dismissed-for-lack-of-fundamental-right-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2011/procurement-challenge-dismissed-for-lack-of-fundamental-right-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2011/procurement-challenge-dismissed-for-lack-of-fundamental-right-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2011/procurement-challenge-dismissed-for-lack-of-fundamental-right-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2010/tenant-challenge-to-utility-cut-off-due-to-landlord-arrears-and-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2010/tenant-challenge-to-utility-cut-off-due-to-landlord-arrears-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2010/tenant-challenge-to-utility-cut-off-due-to-landlord-arrears-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2010/tenant-challenge-to-utility-cut-off-due-to-landlord-arrears-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2010/tenant-challenge-to-utility-cut-off-due-to-landlord-arrears-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2010/tenant-challenge-to-utility-cut-off-due-to-landlord-arrears-and-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2009/swiss-federal-supreme-court-ruling-on-agricultural-land-size-calculation-for-inheritance-disputes-and-land-use-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2009/swiss-federal-supreme-court-ruling-on-agricultural-land-size-calculation-for-inheritance-disputes-and-land-use-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2009/swiss-federal-supreme-court-ruling-on-agricultural-land-size-calculation-for-inheritance-disputes-and-land-use-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2009/swiss-federal-supreme-court-ruling-on-agricultural-land-size-calculation-for-inheritance-disputes-and-land-use-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2009/swiss-federal-supreme-court-ruling-on-agricultural-land-size-calculation-for-inheritance-disputes-and-land-use-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2009/swiss-federal-supreme-court-ruling-on-agricultural-land-size-calculation-for-inheritance-disputes-and-land-use-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2008/failure-to-pay-appeal-costs-leads-to-inadmissible-reinstatement-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2008/failure-to-pay-appeal-costs-leads-to-inadmissible-reinstatement-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2008/failure-to-pay-appeal-costs-leads-to-inadmissible-reinstatement-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2008/failure-to-pay-appeal-costs-leads-to-inadmissible-reinstatement-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2008/failure-to-pay-appeal-costs-leads-to-inadmissible-reinstatement-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2008/failure-to-pay-appeal-costs-leads-to-inadmissible-reinstatement-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_450-2007/taxi-driver-license-revocation-and-re-examination-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2007/taxi-driver-license-revocation-and-re-examination-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_450-2007/taxi-driver-license-revocation-and-re-examination-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_450-2007/taxi-driver-license-revocation-and-re-examination-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_450-2007/taxi-driver-license-revocation-and-re-examination-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_450-2007/taxi-driver-license-revocation-and-re-examination-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2025/removal-of-kosovo-national-upheld-despite-family-ties-due-to-criminal-conviction-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2025/removal-of-kosovo-national-upheld-despite-family-ties-due-to-criminal-conviction-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2025/removal-of-kosovo-national-upheld-despite-family-ties-due-to-criminal-conviction-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2025/removal-of-kosovo-national-upheld-despite-family-ties-due-to-criminal-conviction-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2025/removal-of-kosovo-national-upheld-despite-family-ties-due-to-criminal-conviction-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2025/removal-of-kosovo-national-upheld-despite-family-ties-due-to-criminal-conviction-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2024/dominican-citizen-v-administrative-authority-departure-order-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2024/dominican-citizen-v-administrative-authority-departure-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2024/dominican-citizen-v-administrative-authority-departure-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2024/dominican-citizen-v-administrative-authority-departure-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2024/dominican-citizen-v-administrative-authority-departure-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2024/dominican-citizen-v-administrative-authority-departure-order-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2023/iraqi-national-residence-permit-extension-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2023/iraqi-national-residence-permit-extension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2023/iraqi-national-residence-permit-extension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2023/iraqi-national-residence-permit-extension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2023/iraqi-national-residence-permit-extension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2023/iraqi-national-residence-permit-extension-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2022/greece-v-switzerland-exchange-of-tax-information-and-appealability-in-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2022/greece-v-switzerland-exchange-of-tax-information-and-appealability-in-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2022/greece-v-switzerland-exchange-of-tax-information-and-appealability-in-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2022/greece-v-switzerland-exchange-of-tax-information-and-appealability-in-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2022/greece-v-switzerland-exchange-of-tax-information-and-appealability-in-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2022/greece-v-switzerland-exchange-of-tax-information-and-appealability-in-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2021/kosovo-national-s-asylum-claim-denial-after-domestic-violence-allegations-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2021/kosovo-national-s-asylum-claim-denial-after-domestic-violence-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2021/kosovo-national-s-asylum-claim-denial-after-domestic-violence-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2021/kosovo-national-s-asylum-claim-denial-after-domestic-violence-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2021/kosovo-national-s-asylum-claim-denial-after-domestic-violence-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2021/kosovo-national-s-asylum-claim-denial-after-domestic-violence-allegations-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2019/property-developer-vs-municipal-real-estate-transfer-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2019/property-developer-vs-municipal-real-estate-transfer-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2019/property-developer-vs-municipal-real-estate-transfer-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2019/property-developer-vs-municipal-real-estate-transfer-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2019/property-developer-vs-municipal-real-estate-transfer-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2019/property-developer-vs-municipal-real-estate-transfer-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2018/taxpayer-appeal-dismissed-for-lack-of-reasoned-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2018/taxpayer-appeal-dismissed-for-lack-of-reasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2018/taxpayer-appeal-dismissed-for-lack-of-reasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2018/taxpayer-appeal-dismissed-for-lack-of-reasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2018/taxpayer-appeal-dismissed-for-lack-of-reasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2018/taxpayer-appeal-dismissed-for-lack-of-reasoned-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2017/revocation-of-residence-permit-for-child-sex-offender-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2017/revocation-of-residence-permit-for-child-sex-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2017/revocation-of-residence-permit-for-child-sex-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2017/revocation-of-residence-permit-for-child-sex-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2017/revocation-of-residence-permit-for-child-sex-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2017/revocation-of-residence-permit-for-child-sex-offender-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2016/lawyer-representation-not-barred-by-partner-s-business-ties-to-defendant-s-employer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2016/lawyer-representation-not-barred-by-partner-s-business-ties-to-defendant-s-employer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2016/lawyer-representation-not-barred-by-partner-s-business-ties-to-defendant-s-employer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2016/lawyer-representation-not-barred-by-partner-s-business-ties-to-defendant-s-employer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2016/lawyer-representation-not-barred-by-partner-s-business-ties-to-defendant-s-employer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2016/lawyer-representation-not-barred-by-partner-s-business-ties-to-defendant-s-employer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2015/property-owner-ordered-to-remove-illegal-lakefront-structures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2015/property-owner-ordered-to-remove-illegal-lakefront-structures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2015/property-owner-ordered-to-remove-illegal-lakefront-structures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2015/property-owner-ordered-to-remove-illegal-lakefront-structures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2015/property-owner-ordered-to-remove-illegal-lakefront-structures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2015/property-owner-ordered-to-remove-illegal-lakefront-structures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2014/appeal-on-termination-of-proceedings-following-revocation-of-employment-service-licenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2014/appeal-on-termination-of-proceedings-following-revocation-of-employment-service-licenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2014/appeal-on-termination-of-proceedings-following-revocation-of-employment-service-licenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2014/appeal-on-termination-of-proceedings-following-revocation-of-employment-service-licenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2014/appeal-on-termination-of-proceedings-following-revocation-of-employment-service-licenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2014/appeal-on-termination-of-proceedings-following-revocation-of-employment-service-licenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2013/residence-permit-appeal-inadmissibility-due-to-late-payment-of-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2013/residence-permit-appeal-inadmissibility-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2013/residence-permit-appeal-inadmissibility-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2013/residence-permit-appeal-inadmissibility-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2013/residence-permit-appeal-inadmissibility-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2013/residence-permit-appeal-inadmissibility-due-to-late-payment-of-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2012/ivorian-national-v-federal-office-for-migration-residence-permit-extension-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2012/ivorian-national-v-federal-office-for-migration-residence-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2012/ivorian-national-v-federal-office-for-migration-residence-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2012/ivorian-national-v-federal-office-for-migration-residence-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2012/ivorian-national-v-federal-office-for-migration-residence-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2012/ivorian-national-v-federal-office-for-migration-residence-permit-extension-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2011/foundation-contribution-enforcement-action-competence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2011/foundation-contribution-enforcement-action-competence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2011/foundation-contribution-enforcement-action-competence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2011/foundation-contribution-enforcement-action-competence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2011/foundation-contribution-enforcement-action-competence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2011/foundation-contribution-enforcement-action-competence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2010/daughter-s-appeal-of-gift-tax-rejection-based-on-notary-s-advice-fails</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2010/daughter-s-appeal-of-gift-tax-rejection-based-on-notary-s-advice-fails"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2010/daughter-s-appeal-of-gift-tax-rejection-based-on-notary-s-advice-fails"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2010/daughter-s-appeal-of-gift-tax-rejection-based-on-notary-s-advice-fails"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2010/daughter-s-appeal-of-gift-tax-rejection-based-on-notary-s-advice-fails"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2010/daughter-s-appeal-of-gift-tax-rejection-based-on-notary-s-advice-fails"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2009/mootness-of-appeal-regarding-denial-of-justice-in-jurisdictional-challenge-to-regulatory-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2009/mootness-of-appeal-regarding-denial-of-justice-in-jurisdictional-challenge-to-regulatory-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2009/mootness-of-appeal-regarding-denial-of-justice-in-jurisdictional-challenge-to-regulatory-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2009/mootness-of-appeal-regarding-denial-of-justice-in-jurisdictional-challenge-to-regulatory-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2009/mootness-of-appeal-regarding-denial-of-justice-in-jurisdictional-challenge-to-regulatory-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2009/mootness-of-appeal-regarding-denial-of-justice-in-jurisdictional-challenge-to-regulatory-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_45-2008/swiss-holding-company-v-federal-tax-administration-input-tax-deduction-for-investment-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2008/swiss-holding-company-v-federal-tax-administration-input-tax-deduction-for-investment-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_45-2008/swiss-holding-company-v-federal-tax-administration-input-tax-deduction-for-investment-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_45-2008/swiss-holding-company-v-federal-tax-administration-input-tax-deduction-for-investment-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_45-2008/swiss-holding-company-v-federal-tax-administration-input-tax-deduction-for-investment-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_45-2008/swiss-holding-company-v-federal-tax-administration-input-tax-deduction-for-investment-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2024/taxi-driver-incapacity-bars-transitional-license-under-new-cantonal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2024/taxi-driver-incapacity-bars-transitional-license-under-new-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2024/taxi-driver-incapacity-bars-transitional-license-under-new-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2024/taxi-driver-incapacity-bars-transitional-license-under-new-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2024/taxi-driver-incapacity-bars-transitional-license-under-new-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2024/taxi-driver-incapacity-bars-transitional-license-under-new-cantonal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2023/north-macedonia-expulsion-upheld-despite-post-revocation-family-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2023/north-macedonia-expulsion-upheld-despite-post-revocation-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2023/north-macedonia-expulsion-upheld-despite-post-revocation-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2023/north-macedonia-expulsion-upheld-despite-post-revocation-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2023/north-macedonia-expulsion-upheld-despite-post-revocation-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2023/north-macedonia-expulsion-upheld-despite-post-revocation-family-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2022/parent-s-appeal-regarding-piano-lesson-fees-and-refusal-of-free-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2022/parent-s-appeal-regarding-piano-lesson-fees-and-refusal-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2022/parent-s-appeal-regarding-piano-lesson-fees-and-refusal-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2022/parent-s-appeal-regarding-piano-lesson-fees-and-refusal-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2022/parent-s-appeal-regarding-piano-lesson-fees-and-refusal-of-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2022/parent-s-appeal-regarding-piano-lesson-fees-and-refusal-of-free-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2021/individual-appeal-against-federal-council-decision-not-to-subject-eu-framework-agreement-to-referendum-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2021/individual-appeal-against-federal-council-decision-not-to-subject-eu-framework-agreement-to-referendum-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2021/individual-appeal-against-federal-council-decision-not-to-subject-eu-framework-agreement-to-referendum-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2021/individual-appeal-against-federal-council-decision-not-to-subject-eu-framework-agreement-to-referendum-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2021/individual-appeal-against-federal-council-decision-not-to-subject-eu-framework-agreement-to-referendum-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2021/individual-appeal-against-federal-council-decision-not-to-subject-eu-framework-agreement-to-referendum-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2020/drc-national-residence-permit-revocation-upheld-after-eu-spouse-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2020/drc-national-residence-permit-revocation-upheld-after-eu-spouse-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2020/drc-national-residence-permit-revocation-upheld-after-eu-spouse-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2020/drc-national-residence-permit-revocation-upheld-after-eu-spouse-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2020/drc-national-residence-permit-revocation-upheld-after-eu-spouse-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2020/drc-national-residence-permit-revocation-upheld-after-eu-spouse-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2019/angolan-national-v-switzerland-residence-permit-refusal-upheld-despite-family-ties-due-to-criminal-record-and-poor-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2019/angolan-national-v-switzerland-residence-permit-refusal-upheld-despite-family-ties-due-to-criminal-record-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2019/angolan-national-v-switzerland-residence-permit-refusal-upheld-despite-family-ties-due-to-criminal-record-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2019/angolan-national-v-switzerland-residence-permit-refusal-upheld-despite-family-ties-due-to-criminal-record-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2019/angolan-national-v-switzerland-residence-permit-refusal-upheld-despite-family-ties-due-to-criminal-record-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2019/angolan-national-v-switzerland-residence-permit-refusal-upheld-despite-family-ties-due-to-criminal-record-and-poor-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2018/moroccan-national-appeals-residence-permit-denial-and-denial-of-suspensive-effect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2018/moroccan-national-appeals-residence-permit-denial-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2018/moroccan-national-appeals-residence-permit-denial-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2018/moroccan-national-appeals-residence-permit-denial-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2018/moroccan-national-appeals-residence-permit-denial-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2018/moroccan-national-appeals-residence-permit-denial-and-denial-of-suspensive-effect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2017/tax-fraud-via-undisclosed-corporate-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2017/tax-fraud-via-undisclosed-corporate-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2017/tax-fraud-via-undisclosed-corporate-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2017/tax-fraud-via-undisclosed-corporate-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2017/tax-fraud-via-undisclosed-corporate-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2017/tax-fraud-via-undisclosed-corporate-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2016/fiscal-domicile-appeal-inadmissibility-due-to-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2016/fiscal-domicile-appeal-inadmissibility-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2016/fiscal-domicile-appeal-inadmissibility-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2016/fiscal-domicile-appeal-inadmissibility-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2016/fiscal-domicile-appeal-inadmissibility-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2016/fiscal-domicile-appeal-inadmissibility-due-to-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2015/swiss-supreme-court-upholds-denial-of-late-family-reunification-for-adult-sons-due-to-lack-of-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2015/swiss-supreme-court-upholds-denial-of-late-family-reunification-for-adult-sons-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2015/swiss-supreme-court-upholds-denial-of-late-family-reunification-for-adult-sons-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2015/swiss-supreme-court-upholds-denial-of-late-family-reunification-for-adult-sons-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2015/swiss-supreme-court-upholds-denial-of-late-family-reunification-for-adult-sons-due-to-lack-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2015/swiss-supreme-court-upholds-denial-of-late-family-reunification-for-adult-sons-due-to-lack-of-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2014/foreign-national-permit-extension-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2014/foreign-national-permit-extension-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2014/foreign-national-permit-extension-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2014/foreign-national-permit-extension-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2014/foreign-national-permit-extension-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2014/foreign-national-permit-extension-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2013/surviving-spouse-s-waiver-of-usufruct-not-taxable-as-gift-of-participation-claim-remission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2013/surviving-spouse-s-waiver-of-usufruct-not-taxable-as-gift-of-participation-claim-remission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2013/surviving-spouse-s-waiver-of-usufruct-not-taxable-as-gift-of-participation-claim-remission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2013/surviving-spouse-s-waiver-of-usufruct-not-taxable-as-gift-of-participation-claim-remission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2013/surviving-spouse-s-waiver-of-usufruct-not-taxable-as-gift-of-participation-claim-remission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2013/surviving-spouse-s-waiver-of-usufruct-not-taxable-as-gift-of-participation-claim-remission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2012/cameroonian-national-vs-revocation-of-residency-permit-post-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2012/cameroonian-national-vs-revocation-of-residency-permit-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2012/cameroonian-national-vs-revocation-of-residency-permit-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2012/cameroonian-national-vs-revocation-of-residency-permit-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2012/cameroonian-national-vs-revocation-of-residency-permit-post-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2012/cameroonian-national-vs-revocation-of-residency-permit-post-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2011/ticino-language-requirement-upheld-against-parental-appeal-for-english-instruction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2011/ticino-language-requirement-upheld-against-parental-appeal-for-english-instruction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2011/ticino-language-requirement-upheld-against-parental-appeal-for-english-instruction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2011/ticino-language-requirement-upheld-against-parental-appeal-for-english-instruction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2011/ticino-language-requirement-upheld-against-parental-appeal-for-english-instruction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2011/ticino-language-requirement-upheld-against-parental-appeal-for-english-instruction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2010/family-reunification-denial-based-on-lack-of-compelling-need-anag</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2010/family-reunification-denial-based-on-lack-of-compelling-need-anag"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2010/family-reunification-denial-based-on-lack-of-compelling-need-anag"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2010/family-reunification-denial-based-on-lack-of-compelling-need-anag"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2010/family-reunification-denial-based-on-lack-of-compelling-need-anag"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2010/family-reunification-denial-based-on-lack-of-compelling-need-anag"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2009/canton-of-aargau-v-federal-office-for-the-environment-foen-project-hydronet-argovia-subsidy-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2009/canton-of-aargau-v-federal-office-for-the-environment-foen-project-hydronet-argovia-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2009/canton-of-aargau-v-federal-office-for-the-environment-foen-project-hydronet-argovia-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2009/canton-of-aargau-v-federal-office-for-the-environment-foen-project-hydronet-argovia-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2009/canton-of-aargau-v-federal-office-for-the-environment-foen-project-hydronet-argovia-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2009/canton-of-aargau-v-federal-office-for-the-environment-foen-project-hydronet-argovia-subsidy-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2008/couple-s-life-insurance-premium-loan-interest-deduction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2008/couple-s-life-insurance-premium-loan-interest-deduction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2008/couple-s-life-insurance-premium-loan-interest-deduction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2008/couple-s-life-insurance-premium-loan-interest-deduction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2008/couple-s-life-insurance-premium-loan-interest-deduction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2008/couple-s-life-insurance-premium-loan-interest-deduction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_449-2007/student-exmatriculation-upheld-after-repeated-academic-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2007/student-exmatriculation-upheld-after-repeated-academic-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_449-2007/student-exmatriculation-upheld-after-repeated-academic-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_449-2007/student-exmatriculation-upheld-after-repeated-academic-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_449-2007/student-exmatriculation-upheld-after-repeated-academic-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_449-2007/student-exmatriculation-upheld-after-repeated-academic-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2025/federal-supreme-court-dismisses-appeal-on-joint-supervisory-petition-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2025/federal-supreme-court-dismisses-appeal-on-joint-supervisory-petition-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2025/federal-supreme-court-dismisses-appeal-on-joint-supervisory-petition-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2025/federal-supreme-court-dismisses-appeal-on-joint-supervisory-petition-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2025/federal-supreme-court-dismisses-appeal-on-joint-supervisory-petition-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2025/federal-supreme-court-dismisses-appeal-on-joint-supervisory-petition-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2024/italian-national-v-switzerland-lapse-of-settlement-permit-due-to-extended-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2024/italian-national-v-switzerland-lapse-of-settlement-permit-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2024/italian-national-v-switzerland-lapse-of-settlement-permit-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2024/italian-national-v-switzerland-lapse-of-settlement-permit-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2024/italian-national-v-switzerland-lapse-of-settlement-permit-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2024/italian-national-v-switzerland-lapse-of-settlement-permit-due-to-extended-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2023/serbian-national-s-appeal-for-hardship-residence-permit-denied-due-to-insufficient-hardship-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2023/serbian-national-s-appeal-for-hardship-residence-permit-denied-due-to-insufficient-hardship-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2023/serbian-national-s-appeal-for-hardship-residence-permit-denied-due-to-insufficient-hardship-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2023/serbian-national-s-appeal-for-hardship-residence-permit-denied-due-to-insufficient-hardship-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2023/serbian-national-s-appeal-for-hardship-residence-permit-denied-due-to-insufficient-hardship-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2023/serbian-national-s-appeal-for-hardship-residence-permit-denied-due-to-insufficient-hardship-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2022/family-reunification-denial-due-to-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2022/family-reunification-denial-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2022/family-reunification-denial-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2022/family-reunification-denial-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2022/family-reunification-denial-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2022/family-reunification-denial-due-to-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2021/appeal-inadmissible-due-to-failure-to-exhaust-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2021/appeal-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2021/appeal-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2021/appeal-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2021/appeal-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2021/appeal-inadmissible-due-to-failure-to-exhaust-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2020/federal-supreme-court-upholds-revocation-of-settlement-and-residency-permits-following-serious-sexual-offense-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2020/federal-supreme-court-upholds-revocation-of-settlement-and-residency-permits-following-serious-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2020/federal-supreme-court-upholds-revocation-of-settlement-and-residency-permits-following-serious-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2020/federal-supreme-court-upholds-revocation-of-settlement-and-residency-permits-following-serious-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2020/federal-supreme-court-upholds-revocation-of-settlement-and-residency-permits-following-serious-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2020/federal-supreme-court-upholds-revocation-of-settlement-and-residency-permits-following-serious-sexual-offense-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2019/burundian-national-v-state-secretariat-for-migration-settlement-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2019/burundian-national-v-state-secretariat-for-migration-settlement-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2019/burundian-national-v-state-secretariat-for-migration-settlement-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2019/burundian-national-v-state-secretariat-for-migration-settlement-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2019/burundian-national-v-state-secretariat-for-migration-settlement-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2019/burundian-national-v-state-secretariat-for-migration-settlement-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2018/turkish-national-detention-following-criminal-conviction-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2018/turkish-national-detention-following-criminal-conviction-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2018/turkish-national-detention-following-criminal-conviction-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2018/turkish-national-detention-following-criminal-conviction-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2018/turkish-national-detention-following-criminal-conviction-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2018/turkish-national-detention-following-criminal-conviction-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2017/applicant-v-federal-administrative-court-legal-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2017/applicant-v-federal-administrative-court-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2017/applicant-v-federal-administrative-court-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2017/applicant-v-federal-administrative-court-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2017/applicant-v-federal-administrative-court-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2017/applicant-v-federal-administrative-court-legal-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2016/recipient-of-financial-aid-v-cantonal-court-decision-on-benefit-termination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2016/recipient-of-financial-aid-v-cantonal-court-decision-on-benefit-termination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2016/recipient-of-financial-aid-v-cantonal-court-decision-on-benefit-termination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2016/recipient-of-financial-aid-v-cantonal-court-decision-on-benefit-termination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2016/recipient-of-financial-aid-v-cantonal-court-decision-on-benefit-termination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2016/recipient-of-financial-aid-v-cantonal-court-decision-on-benefit-termination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2015/algerian-national-expulsion-upheld-despite-infant-child-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2015/algerian-national-expulsion-upheld-despite-infant-child-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2015/algerian-national-expulsion-upheld-despite-infant-child-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2015/algerian-national-expulsion-upheld-despite-infant-child-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2015/algerian-national-expulsion-upheld-despite-infant-child-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2015/algerian-national-expulsion-upheld-despite-infant-child-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2014/architect-s-failure-to-inform-clients-of-disciplinary-proceedings-upheld-suspension-and-fine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2014/architect-s-failure-to-inform-clients-of-disciplinary-proceedings-upheld-suspension-and-fine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2014/architect-s-failure-to-inform-clients-of-disciplinary-proceedings-upheld-suspension-and-fine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2014/architect-s-failure-to-inform-clients-of-disciplinary-proceedings-upheld-suspension-and-fine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2014/architect-s-failure-to-inform-clients-of-disciplinary-proceedings-upheld-suspension-and-fine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2014/architect-s-failure-to-inform-clients-of-disciplinary-proceedings-upheld-suspension-and-fine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2013/asylum-seeker-s-spatial-restriction-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2013/asylum-seeker-s-spatial-restriction-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2013/asylum-seeker-s-spatial-restriction-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2013/asylum-seeker-s-spatial-restriction-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2013/asylum-seeker-s-spatial-restriction-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2013/asylum-seeker-s-spatial-restriction-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2012/gambian-national-v-residence-permit-cancellation-integration-and-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2012/gambian-national-v-residence-permit-cancellation-integration-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2012/gambian-national-v-residence-permit-cancellation-integration-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2012/gambian-national-v-residence-permit-cancellation-integration-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2012/gambian-national-v-residence-permit-cancellation-integration-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2012/gambian-national-v-residence-permit-cancellation-integration-and-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2010/failure-to-meet-procedural-requirements-bars-appeal-on-reception-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2010/failure-to-meet-procedural-requirements-bars-appeal-on-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2010/failure-to-meet-procedural-requirements-bars-appeal-on-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2010/failure-to-meet-procedural-requirements-bars-appeal-on-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2010/failure-to-meet-procedural-requirements-bars-appeal-on-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2010/failure-to-meet-procedural-requirements-bars-appeal-on-reception-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2009/taxpayer-appeal-on-expense-deductions-dismissed-for-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2009/taxpayer-appeal-on-expense-deductions-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2009/taxpayer-appeal-on-expense-deductions-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2009/taxpayer-appeal-on-expense-deductions-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2009/taxpayer-appeal-on-expense-deductions-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2009/taxpayer-appeal-on-expense-deductions-dismissed-for-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2008/taxpayer-annuity-deductibility-under-new-legislation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2008/taxpayer-annuity-deductibility-under-new-legislation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2008/taxpayer-annuity-deductibility-under-new-legislation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2008/taxpayer-annuity-deductibility-under-new-legislation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2008/taxpayer-annuity-deductibility-under-new-legislation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2008/taxpayer-annuity-deductibility-under-new-legislation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_448-2007/family-reunification-denial-over-welfare-dependency-based-on-misclassification-of-social-insurance-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2007/family-reunification-denial-over-welfare-dependency-based-on-misclassification-of-social-insurance-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_448-2007/family-reunification-denial-over-welfare-dependency-based-on-misclassification-of-social-insurance-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_448-2007/family-reunification-denial-over-welfare-dependency-based-on-misclassification-of-social-insurance-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_448-2007/family-reunification-denial-over-welfare-dependency-based-on-misclassification-of-social-insurance-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_448-2007/family-reunification-denial-over-welfare-dependency-based-on-misclassification-of-social-insurance-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2025/applicant-challenges-rejection-of-revision-based-on-allegedly-timely-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2025/applicant-challenges-rejection-of-revision-based-on-allegedly-timely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2025/applicant-challenges-rejection-of-revision-based-on-allegedly-timely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2025/applicant-challenges-rejection-of-revision-based-on-allegedly-timely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2025/applicant-challenges-rejection-of-revision-based-on-allegedly-timely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2025/applicant-challenges-rejection-of-revision-based-on-allegedly-timely-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2024/tunisian-citizen-v-switzerland-residence-permit-renewal-denial-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2024/tunisian-citizen-v-switzerland-residence-permit-renewal-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2024/tunisian-citizen-v-switzerland-residence-permit-renewal-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2024/tunisian-citizen-v-switzerland-residence-permit-renewal-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2024/tunisian-citizen-v-switzerland-residence-permit-renewal-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2024/tunisian-citizen-v-switzerland-residence-permit-renewal-denial-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2023/swiss-supreme-court-upholds-permit-denial-citing-father-s-misconduct-over-ties-to-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2023/swiss-supreme-court-upholds-permit-denial-citing-father-s-misconduct-over-ties-to-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2023/swiss-supreme-court-upholds-permit-denial-citing-father-s-misconduct-over-ties-to-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2023/swiss-supreme-court-upholds-permit-denial-citing-father-s-misconduct-over-ties-to-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2023/swiss-supreme-court-upholds-permit-denial-citing-father-s-misconduct-over-ties-to-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2023/swiss-supreme-court-upholds-permit-denial-citing-father-s-misconduct-over-ties-to-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2022/revocation-of-permanent-residence-for-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2022/revocation-of-permanent-residence-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2022/revocation-of-permanent-residence-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2022/revocation-of-permanent-residence-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2022/revocation-of-permanent-residence-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2022/revocation-of-permanent-residence-for-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2021/procurement-challenge-over-subcontracting-exclusion-and-tender-annulment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2021/procurement-challenge-over-subcontracting-exclusion-and-tender-annulment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2021/procurement-challenge-over-subcontracting-exclusion-and-tender-annulment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2021/procurement-challenge-over-subcontracting-exclusion-and-tender-annulment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2021/procurement-challenge-over-subcontracting-exclusion-and-tender-annulment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2021/procurement-challenge-over-subcontracting-exclusion-and-tender-annulment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2020/kosovan-national-v-federal-administrative-court-swiss-residency-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2020/kosovan-national-v-federal-administrative-court-swiss-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2020/kosovan-national-v-federal-administrative-court-swiss-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2020/kosovan-national-v-federal-administrative-court-swiss-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2020/kosovan-national-v-federal-administrative-court-swiss-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2020/kosovan-national-v-federal-administrative-court-swiss-residency-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2019/burkina-faso-national-v-swiss-government-regarding-pre-deportation-detention-facility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2019/burkina-faso-national-v-swiss-government-regarding-pre-deportation-detention-facility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2019/burkina-faso-national-v-swiss-government-regarding-pre-deportation-detention-facility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2019/burkina-faso-national-v-swiss-government-regarding-pre-deportation-detention-facility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2019/burkina-faso-national-v-swiss-government-regarding-pre-deportation-detention-facility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2019/burkina-faso-national-v-swiss-government-regarding-pre-deportation-detention-facility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2018/swiss-issuance-tax-on-acquisition-of-sub-par-stakes-denied-quasi-merger-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2018/swiss-issuance-tax-on-acquisition-of-sub-par-stakes-denied-quasi-merger-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2018/swiss-issuance-tax-on-acquisition-of-sub-par-stakes-denied-quasi-merger-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2018/swiss-issuance-tax-on-acquisition-of-sub-par-stakes-denied-quasi-merger-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2018/swiss-issuance-tax-on-acquisition-of-sub-par-stakes-denied-quasi-merger-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2018/swiss-issuance-tax-on-acquisition-of-sub-par-stakes-denied-quasi-merger-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2017/revocation-of-settlement-permit-based-on-repeated-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2017/revocation-of-settlement-permit-based-on-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2017/revocation-of-settlement-permit-based-on-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2017/revocation-of-settlement-permit-based-on-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2017/revocation-of-settlement-permit-based-on-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2017/revocation-of-settlement-permit-based-on-repeated-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2016/appeal-inadmissibility-regarding-acknowledgment-of-submission-on-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2016/appeal-inadmissibility-regarding-acknowledgment-of-submission-on-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2016/appeal-inadmissibility-regarding-acknowledgment-of-submission-on-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2016/appeal-inadmissibility-regarding-acknowledgment-of-submission-on-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2016/appeal-inadmissibility-regarding-acknowledgment-of-submission-on-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2016/appeal-inadmissibility-regarding-acknowledgment-of-submission-on-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2015/federal-supreme-court-upholds-ticino-funeral-service-regulations-on-equipment-and-qualifications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2015/federal-supreme-court-upholds-ticino-funeral-service-regulations-on-equipment-and-qualifications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2015/federal-supreme-court-upholds-ticino-funeral-service-regulations-on-equipment-and-qualifications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2015/federal-supreme-court-upholds-ticino-funeral-service-regulations-on-equipment-and-qualifications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2015/federal-supreme-court-upholds-ticino-funeral-service-regulations-on-equipment-and-qualifications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2015/federal-supreme-court-upholds-ticino-funeral-service-regulations-on-equipment-and-qualifications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2014/real-estate-transfer-tax-on-converted-hotel-units</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2014/real-estate-transfer-tax-on-converted-hotel-units"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2014/real-estate-transfer-tax-on-converted-hotel-units"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2014/real-estate-transfer-tax-on-converted-hotel-units"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2014/real-estate-transfer-tax-on-converted-hotel-units"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2014/real-estate-transfer-tax-on-converted-hotel-units"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2012/pet-owner-v-cantonal-court-dog-detention-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2012/pet-owner-v-cantonal-court-dog-detention-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2012/pet-owner-v-cantonal-court-dog-detention-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2012/pet-owner-v-cantonal-court-dog-detention-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2012/pet-owner-v-cantonal-court-dog-detention-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2012/pet-owner-v-cantonal-court-dog-detention-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2011/cantonal-tax-administration-v-taxpayer-service-of-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2011/cantonal-tax-administration-v-taxpayer-service-of-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2011/cantonal-tax-administration-v-taxpayer-service-of-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2011/cantonal-tax-administration-v-taxpayer-service-of-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2011/cantonal-tax-administration-v-taxpayer-service-of-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2011/cantonal-tax-administration-v-taxpayer-service-of-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2010/tax-advisor-liability-for-intentional-tax-evasion-through-unjustified-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2010/tax-advisor-liability-for-intentional-tax-evasion-through-unjustified-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2010/tax-advisor-liability-for-intentional-tax-evasion-through-unjustified-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2010/tax-advisor-liability-for-intentional-tax-evasion-through-unjustified-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2010/tax-advisor-liability-for-intentional-tax-evasion-through-unjustified-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2010/tax-advisor-liability-for-intentional-tax-evasion-through-unjustified-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2009/peruvian-father-denied-residence-permit-extension-and-legal-aid-due-to-unpaid-child-support</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2009/peruvian-father-denied-residence-permit-extension-and-legal-aid-due-to-unpaid-child-support"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2009/peruvian-father-denied-residence-permit-extension-and-legal-aid-due-to-unpaid-child-support"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2009/peruvian-father-denied-residence-permit-extension-and-legal-aid-due-to-unpaid-child-support"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2009/peruvian-father-denied-residence-permit-extension-and-legal-aid-due-to-unpaid-child-support"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2009/peruvian-father-denied-residence-permit-extension-and-legal-aid-due-to-unpaid-child-support"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2008/commuter-permit-refusal-due-to-serious-fraud-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2008/commuter-permit-refusal-due-to-serious-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2008/commuter-permit-refusal-due-to-serious-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2008/commuter-permit-refusal-due-to-serious-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2008/commuter-permit-refusal-due-to-serious-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2008/commuter-permit-refusal-due-to-serious-fraud-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_447-2007/wild-boar-damage-compensation-reduction-due-to-lack-of-preventative-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2007/wild-boar-damage-compensation-reduction-due-to-lack-of-preventative-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_447-2007/wild-boar-damage-compensation-reduction-due-to-lack-of-preventative-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_447-2007/wild-boar-damage-compensation-reduction-due-to-lack-of-preventative-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_447-2007/wild-boar-damage-compensation-reduction-due-to-lack-of-preventative-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_447-2007/wild-boar-damage-compensation-reduction-due-to-lack-of-preventative-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2024/appeal-against-non-renewal-of-residence-permit-based-on-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2024/appeal-against-non-renewal-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2024/appeal-against-non-renewal-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2024/appeal-against-non-renewal-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2024/appeal-against-non-renewal-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2024/appeal-against-non-renewal-of-residence-permit-based-on-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2023/zimbabwean-national-v-swiss-federal-supreme-court-on-residence-permit-non-renewal-after-short-term-marriage-due-to-traffic-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2023/zimbabwean-national-v-swiss-federal-supreme-court-on-residence-permit-non-renewal-after-short-term-marriage-due-to-traffic-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2023/zimbabwean-national-v-swiss-federal-supreme-court-on-residence-permit-non-renewal-after-short-term-marriage-due-to-traffic-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2023/zimbabwean-national-v-swiss-federal-supreme-court-on-residence-permit-non-renewal-after-short-term-marriage-due-to-traffic-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2023/zimbabwean-national-v-swiss-federal-supreme-court-on-residence-permit-non-renewal-after-short-term-marriage-due-to-traffic-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2023/zimbabwean-national-v-swiss-federal-supreme-court-on-residence-permit-non-renewal-after-short-term-marriage-due-to-traffic-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2022/farmer-v-canton-direct-payment-reduction-for-biodiversity-area-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2022/farmer-v-canton-direct-payment-reduction-for-biodiversity-area-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2022/farmer-v-canton-direct-payment-reduction-for-biodiversity-area-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2022/farmer-v-canton-direct-payment-reduction-for-biodiversity-area-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2022/farmer-v-canton-direct-payment-reduction-for-biodiversity-area-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2022/farmer-v-canton-direct-payment-reduction-for-biodiversity-area-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2021/asylum-seekers-art-8-echr-claim-rejected-due-to-non-qualifying-stay-length</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2021/asylum-seekers-art-8-echr-claim-rejected-due-to-non-qualifying-stay-length"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2021/asylum-seekers-art-8-echr-claim-rejected-due-to-non-qualifying-stay-length"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2021/asylum-seekers-art-8-echr-claim-rejected-due-to-non-qualifying-stay-length"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2021/asylum-seekers-art-8-echr-claim-rejected-due-to-non-qualifying-stay-length"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2021/asylum-seekers-art-8-echr-claim-rejected-due-to-non-qualifying-stay-length"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2020/couple-denied-tax-relief-for-untimely-and-unsubstantiated-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2020/couple-denied-tax-relief-for-untimely-and-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2020/couple-denied-tax-relief-for-untimely-and-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2020/couple-denied-tax-relief-for-untimely-and-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2020/couple-denied-tax-relief-for-untimely-and-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2020/couple-denied-tax-relief-for-untimely-and-unsubstantiated-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2019/municipality-cannot-retroactively-impose-waste-tax-lacking-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2019/municipality-cannot-retroactively-impose-waste-tax-lacking-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2019/municipality-cannot-retroactively-impose-waste-tax-lacking-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2019/municipality-cannot-retroactively-impose-waste-tax-lacking-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2019/municipality-cannot-retroactively-impose-waste-tax-lacking-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2019/municipality-cannot-retroactively-impose-waste-tax-lacking-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2018/vietnamese-national-and-disabled-daughter-seek-residency-re-entry-based-on-changed-family-circumstances-after-voluntary-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2018/vietnamese-national-and-disabled-daughter-seek-residency-re-entry-based-on-changed-family-circumstances-after-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2018/vietnamese-national-and-disabled-daughter-seek-residency-re-entry-based-on-changed-family-circumstances-after-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2018/vietnamese-national-and-disabled-daughter-seek-residency-re-entry-based-on-changed-family-circumstances-after-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2018/vietnamese-national-and-disabled-daughter-seek-residency-re-entry-based-on-changed-family-circumstances-after-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2018/vietnamese-national-and-disabled-daughter-seek-residency-re-entry-based-on-changed-family-circumstances-after-voluntary-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2017/taxpayer-appeal-inadmissibility-upheld-due-to-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2017/taxpayer-appeal-inadmissibility-upheld-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2017/taxpayer-appeal-inadmissibility-upheld-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2017/taxpayer-appeal-inadmissibility-upheld-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2017/taxpayer-appeal-inadmissibility-upheld-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2017/taxpayer-appeal-inadmissibility-upheld-due-to-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2016/property-owner-v-municipality-on-waste-disposal-fee-structure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2016/property-owner-v-municipality-on-waste-disposal-fee-structure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2016/property-owner-v-municipality-on-waste-disposal-fee-structure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2016/property-owner-v-municipality-on-waste-disposal-fee-structure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2016/property-owner-v-municipality-on-waste-disposal-fee-structure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2016/property-owner-v-municipality-on-waste-disposal-fee-structure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2014/federal-supreme-court-reinstates-settlement-permit-despite-past-offenses-issues-formal-warning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2014/federal-supreme-court-reinstates-settlement-permit-despite-past-offenses-issues-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2014/federal-supreme-court-reinstates-settlement-permit-despite-past-offenses-issues-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2014/federal-supreme-court-reinstates-settlement-permit-despite-past-offenses-issues-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2014/federal-supreme-court-reinstates-settlement-permit-despite-past-offenses-issues-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2014/federal-supreme-court-reinstates-settlement-permit-despite-past-offenses-issues-formal-warning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2012/valais-vs-geneva-taxation-of-real-estate-liquidation-surplus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2012/valais-vs-geneva-taxation-of-real-estate-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2012/valais-vs-geneva-taxation-of-real-estate-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2012/valais-vs-geneva-taxation-of-real-estate-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2012/valais-vs-geneva-taxation-of-real-estate-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2012/valais-vs-geneva-taxation-of-real-estate-liquidation-surplus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2011/sewage-sludge-treatment-contract-execution-injunction-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2011/sewage-sludge-treatment-contract-execution-injunction-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2011/sewage-sludge-treatment-contract-execution-injunction-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2011/sewage-sludge-treatment-contract-execution-injunction-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2011/sewage-sludge-treatment-contract-execution-injunction-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2011/sewage-sludge-treatment-contract-execution-injunction-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2010/father-s-appeal-against-temporary-removal-of-special-needs-student-due-to-aggression</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2010/father-s-appeal-against-temporary-removal-of-special-needs-student-due-to-aggression"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2010/father-s-appeal-against-temporary-removal-of-special-needs-student-due-to-aggression"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2010/father-s-appeal-against-temporary-removal-of-special-needs-student-due-to-aggression"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2010/father-s-appeal-against-temporary-removal-of-special-needs-student-due-to-aggression"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2010/father-s-appeal-against-temporary-removal-of-special-needs-student-due-to-aggression"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2009/swiss-citizen-v-state-secretary-for-migration-sham-marriage-for-re-entry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2009/swiss-citizen-v-state-secretary-for-migration-sham-marriage-for-re-entry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2009/swiss-citizen-v-state-secretary-for-migration-sham-marriage-for-re-entry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2009/swiss-citizen-v-state-secretary-for-migration-sham-marriage-for-re-entry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2009/swiss-citizen-v-state-secretary-for-migration-sham-marriage-for-re-entry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2009/swiss-citizen-v-state-secretary-for-migration-sham-marriage-for-re-entry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2008/tax-authorities-v-taxpayer-constructive-dividend-from-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2008/tax-authorities-v-taxpayer-constructive-dividend-from-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2008/tax-authorities-v-taxpayer-constructive-dividend-from-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2008/tax-authorities-v-taxpayer-constructive-dividend-from-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2008/tax-authorities-v-taxpayer-constructive-dividend-from-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2008/tax-authorities-v-taxpayer-constructive-dividend-from-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_446-2007/company-s-withdrawal-of-legal-argument-binds-it-legitimate-expectation-overrides-initial-set-off-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2007/company-s-withdrawal-of-legal-argument-binds-it-legitimate-expectation-overrides-initial-set-off-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_446-2007/company-s-withdrawal-of-legal-argument-binds-it-legitimate-expectation-overrides-initial-set-off-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_446-2007/company-s-withdrawal-of-legal-argument-binds-it-legitimate-expectation-overrides-initial-set-off-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_446-2007/company-s-withdrawal-of-legal-argument-binds-it-legitimate-expectation-overrides-initial-set-off-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_446-2007/company-s-withdrawal-of-legal-argument-binds-it-legitimate-expectation-overrides-initial-set-off-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2024/federal-supreme-court-upholds-expulsion-of-family-for-unresolved-debts-and-failure-to-integrate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2024/federal-supreme-court-upholds-expulsion-of-family-for-unresolved-debts-and-failure-to-integrate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2024/federal-supreme-court-upholds-expulsion-of-family-for-unresolved-debts-and-failure-to-integrate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2024/federal-supreme-court-upholds-expulsion-of-family-for-unresolved-debts-and-failure-to-integrate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2024/federal-supreme-court-upholds-expulsion-of-family-for-unresolved-debts-and-failure-to-integrate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2024/federal-supreme-court-upholds-expulsion-of-family-for-unresolved-debts-and-failure-to-integrate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2023/albanian-national-v-switzerland-appeal-rejected-on-motivation-for-family-reunification-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2023/albanian-national-v-switzerland-appeal-rejected-on-motivation-for-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2023/albanian-national-v-switzerland-appeal-rejected-on-motivation-for-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2023/albanian-national-v-switzerland-appeal-rejected-on-motivation-for-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2023/albanian-national-v-switzerland-appeal-rejected-on-motivation-for-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2023/albanian-national-v-switzerland-appeal-rejected-on-motivation-for-family-reunification-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2022/viticultural-enterprise-appeal-dismissed-due-to-withdrawal-by-heirs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2022/viticultural-enterprise-appeal-dismissed-due-to-withdrawal-by-heirs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2022/viticultural-enterprise-appeal-dismissed-due-to-withdrawal-by-heirs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2022/viticultural-enterprise-appeal-dismissed-due-to-withdrawal-by-heirs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2022/viticultural-enterprise-appeal-dismissed-due-to-withdrawal-by-heirs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2022/viticultural-enterprise-appeal-dismissed-due-to-withdrawal-by-heirs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2021/tax-appeal-dismissed-for-failure-to-address-cost-deposit-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2021/tax-appeal-dismissed-for-failure-to-address-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2021/tax-appeal-dismissed-for-failure-to-address-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2021/tax-appeal-dismissed-for-failure-to-address-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2021/tax-appeal-dismissed-for-failure-to-address-cost-deposit-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2021/tax-appeal-dismissed-for-failure-to-address-cost-deposit-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2020/municipality-requirement-to-fund-school-transport-for-year-round-residents-in-tourist-zone</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2020/municipality-requirement-to-fund-school-transport-for-year-round-residents-in-tourist-zone"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2020/municipality-requirement-to-fund-school-transport-for-year-round-residents-in-tourist-zone"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2020/municipality-requirement-to-fund-school-transport-for-year-round-residents-in-tourist-zone"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2020/municipality-requirement-to-fund-school-transport-for-year-round-residents-in-tourist-zone"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2020/municipality-requirement-to-fund-school-transport-for-year-round-residents-in-tourist-zone"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2019/bosnian-national-deportation-upheld-despite-family-ties-due-to-criminal-threats</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2019/bosnian-national-deportation-upheld-despite-family-ties-due-to-criminal-threats"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2019/bosnian-national-deportation-upheld-despite-family-ties-due-to-criminal-threats"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2019/bosnian-national-deportation-upheld-despite-family-ties-due-to-criminal-threats"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2019/bosnian-national-deportation-upheld-despite-family-ties-due-to-criminal-threats"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2019/bosnian-national-deportation-upheld-despite-family-ties-due-to-criminal-threats"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2018/import-company-v-federal-supreme-court-on-classification-of-entertainment-games</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2018/import-company-v-federal-supreme-court-on-classification-of-entertainment-games"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2018/import-company-v-federal-supreme-court-on-classification-of-entertainment-games"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2018/import-company-v-federal-supreme-court-on-classification-of-entertainment-games"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2018/import-company-v-federal-supreme-court-on-classification-of-entertainment-games"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2018/import-company-v-federal-supreme-court-on-classification-of-entertainment-games"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2017/federal-supreme-court-dismisses-procurement-appeal-lacking-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2017/federal-supreme-court-dismisses-procurement-appeal-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2017/federal-supreme-court-dismisses-procurement-appeal-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2017/federal-supreme-court-dismisses-procurement-appeal-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2017/federal-supreme-court-dismisses-procurement-appeal-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2017/federal-supreme-court-dismisses-procurement-appeal-lacking-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2016/taxpayer-hardship-deduction-refusal-based-on-cantonal-wealth-limit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2016/taxpayer-hardship-deduction-refusal-based-on-cantonal-wealth-limit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2016/taxpayer-hardship-deduction-refusal-based-on-cantonal-wealth-limit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2016/taxpayer-hardship-deduction-refusal-based-on-cantonal-wealth-limit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2016/taxpayer-hardship-deduction-refusal-based-on-cantonal-wealth-limit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2016/taxpayer-hardship-deduction-refusal-based-on-cantonal-wealth-limit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2015/taxation-of-diverted-corporate-revenue-and-undeclared-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2015/taxation-of-diverted-corporate-revenue-and-undeclared-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2015/taxation-of-diverted-corporate-revenue-and-undeclared-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2015/taxation-of-diverted-corporate-revenue-and-undeclared-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2015/taxation-of-diverted-corporate-revenue-and-undeclared-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2015/taxation-of-diverted-corporate-revenue-and-undeclared-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2014/turkish-national-s-expulsion-and-right-to-be-heard-against-violent-crime-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2014/turkish-national-s-expulsion-and-right-to-be-heard-against-violent-crime-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2014/turkish-national-s-expulsion-and-right-to-be-heard-against-violent-crime-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2014/turkish-national-s-expulsion-and-right-to-be-heard-against-violent-crime-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2014/turkish-national-s-expulsion-and-right-to-be-heard-against-violent-crime-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2014/turkish-national-s-expulsion-and-right-to-be-heard-against-violent-crime-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2013/corporation-appeal-on-tax-filing-fine-costs-inadmissible-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2013/corporation-appeal-on-tax-filing-fine-costs-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2013/corporation-appeal-on-tax-filing-fine-costs-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2013/corporation-appeal-on-tax-filing-fine-costs-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2013/corporation-appeal-on-tax-filing-fine-costs-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2013/corporation-appeal-on-tax-filing-fine-costs-inadmissible-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2012/federal-supreme-court-appeal-on-public-procurement-contract-award-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2012/federal-supreme-court-appeal-on-public-procurement-contract-award-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2012/federal-supreme-court-appeal-on-public-procurement-contract-award-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2012/federal-supreme-court-appeal-on-public-procurement-contract-award-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2012/federal-supreme-court-appeal-on-public-procurement-contract-award-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2012/federal-supreme-court-appeal-on-public-procurement-contract-award-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2011/federal-supreme-court-dismisses-vat-assessment-appeal-for-insufficient-grounds-and-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2011/federal-supreme-court-dismisses-vat-assessment-appeal-for-insufficient-grounds-and-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2011/federal-supreme-court-dismisses-vat-assessment-appeal-for-insufficient-grounds-and-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2011/federal-supreme-court-dismisses-vat-assessment-appeal-for-insufficient-grounds-and-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2011/federal-supreme-court-dismisses-vat-assessment-appeal-for-insufficient-grounds-and-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2011/federal-supreme-court-dismisses-vat-assessment-appeal-for-insufficient-grounds-and-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2010/revocation-of-settlement-permit-based-on-deception-in-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2010/revocation-of-settlement-permit-based-on-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2010/revocation-of-settlement-permit-based-on-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2010/revocation-of-settlement-permit-based-on-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2010/revocation-of-settlement-permit-based-on-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2010/revocation-of-settlement-permit-based-on-deception-in-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2009/federal-supreme-court-decision-on-party-compensation-in-moot-immigration-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2009/federal-supreme-court-decision-on-party-compensation-in-moot-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2009/federal-supreme-court-decision-on-party-compensation-in-moot-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2009/federal-supreme-court-decision-on-party-compensation-in-moot-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2009/federal-supreme-court-decision-on-party-compensation-in-moot-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2009/federal-supreme-court-decision-on-party-compensation-in-moot-immigration-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2008/couple-s-appeal-for-excessive-commuting-expense-deduction-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2008/couple-s-appeal-for-excessive-commuting-expense-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2008/couple-s-appeal-for-excessive-commuting-expense-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2008/couple-s-appeal-for-excessive-commuting-expense-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2008/couple-s-appeal-for-excessive-commuting-expense-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2008/couple-s-appeal-for-excessive-commuting-expense-deduction-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_445-2007/federal-office-for-migration-v-rejected-asylum-seeker-health-grounds-for-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2007/federal-office-for-migration-v-rejected-asylum-seeker-health-grounds-for-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_445-2007/federal-office-for-migration-v-rejected-asylum-seeker-health-grounds-for-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_445-2007/federal-office-for-migration-v-rejected-asylum-seeker-health-grounds-for-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_445-2007/federal-office-for-migration-v-rejected-asylum-seeker-health-grounds-for-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_445-2007/federal-office-for-migration-v-rejected-asylum-seeker-health-grounds-for-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2024/mootness-of-migration-permit-revocation-appeal-due-to-appellant-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2024/mootness-of-migration-permit-revocation-appeal-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2024/mootness-of-migration-permit-revocation-appeal-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2024/mootness-of-migration-permit-revocation-appeal-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2024/mootness-of-migration-permit-revocation-appeal-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2024/mootness-of-migration-permit-revocation-appeal-due-to-appellant-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2023/supreme-court-upholds-extension-of-administrative-detention-beyond-six-months-for-moroccan-national-facing-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2023/supreme-court-upholds-extension-of-administrative-detention-beyond-six-months-for-moroccan-national-facing-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2023/supreme-court-upholds-extension-of-administrative-detention-beyond-six-months-for-moroccan-national-facing-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2023/supreme-court-upholds-extension-of-administrative-detention-beyond-six-months-for-moroccan-national-facing-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2023/supreme-court-upholds-extension-of-administrative-detention-beyond-six-months-for-moroccan-national-facing-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2023/supreme-court-upholds-extension-of-administrative-detention-beyond-six-months-for-moroccan-national-facing-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2021/parents-appeal-dismissal-for-lack-of-standing-and-annulment-of-overbroad-secrecy-injunction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2021/parents-appeal-dismissal-for-lack-of-standing-and-annulment-of-overbroad-secrecy-injunction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2021/parents-appeal-dismissal-for-lack-of-standing-and-annulment-of-overbroad-secrecy-injunction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2021/parents-appeal-dismissal-for-lack-of-standing-and-annulment-of-overbroad-secrecy-injunction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2021/parents-appeal-dismissal-for-lack-of-standing-and-annulment-of-overbroad-secrecy-injunction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2021/parents-appeal-dismissal-for-lack-of-standing-and-annulment-of-overbroad-secrecy-injunction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2020/mootness-due-to-land-registry-annulment-of-prior-decision-on-lfaie-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2020/mootness-due-to-land-registry-annulment-of-prior-decision-on-lfaie-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2020/mootness-due-to-land-registry-annulment-of-prior-decision-on-lfaie-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2020/mootness-due-to-land-registry-annulment-of-prior-decision-on-lfaie-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2020/mootness-due-to-land-registry-annulment-of-prior-decision-on-lfaie-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2020/mootness-due-to-land-registry-annulment-of-prior-decision-on-lfaie-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2019/taxpayers-appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2019/taxpayers-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2019/taxpayers-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2019/taxpayers-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2019/taxpayers-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2019/taxpayers-appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2018/tax-evasion-fines-appeal-domicile-dispute-and-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2018/tax-evasion-fines-appeal-domicile-dispute-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2018/tax-evasion-fines-appeal-domicile-dispute-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2018/tax-evasion-fines-appeal-domicile-dispute-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2018/tax-evasion-fines-appeal-domicile-dispute-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2018/tax-evasion-fines-appeal-domicile-dispute-and-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2017/firearm-permit-denial-based-on-unsubstantiated-danger-prognosis-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2017/firearm-permit-denial-based-on-unsubstantiated-danger-prognosis-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2017/firearm-permit-denial-based-on-unsubstantiated-danger-prognosis-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2017/firearm-permit-denial-based-on-unsubstantiated-danger-prognosis-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2017/firearm-permit-denial-based-on-unsubstantiated-danger-prognosis-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2017/firearm-permit-denial-based-on-unsubstantiated-danger-prognosis-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2015/municipality-s-right-to-retrospectively-invoice-underbilled-water-fees-against-property-owner-s-good-faith-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2015/municipality-s-right-to-retrospectively-invoice-underbilled-water-fees-against-property-owner-s-good-faith-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2015/municipality-s-right-to-retrospectively-invoice-underbilled-water-fees-against-property-owner-s-good-faith-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2015/municipality-s-right-to-retrospectively-invoice-underbilled-water-fees-against-property-owner-s-good-faith-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2015/municipality-s-right-to-retrospectively-invoice-underbilled-water-fees-against-property-owner-s-good-faith-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2015/municipality-s-right-to-retrospectively-invoice-underbilled-water-fees-against-property-owner-s-good-faith-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2014/kosovo-national-s-residence-permit-refusal-upheld-post-divorce-due-to-insufficient-marriage-duration-and-integration-thresholds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2014/kosovo-national-s-residence-permit-refusal-upheld-post-divorce-due-to-insufficient-marriage-duration-and-integration-thresholds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2014/kosovo-national-s-residence-permit-refusal-upheld-post-divorce-due-to-insufficient-marriage-duration-and-integration-thresholds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2014/kosovo-national-s-residence-permit-refusal-upheld-post-divorce-due-to-insufficient-marriage-duration-and-integration-thresholds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2014/kosovo-national-s-residence-permit-refusal-upheld-post-divorce-due-to-insufficient-marriage-duration-and-integration-thresholds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2014/kosovo-national-s-residence-permit-refusal-upheld-post-divorce-due-to-insufficient-marriage-duration-and-integration-thresholds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2011/hunter-s-appeal-of-wildlife-offense-penalties-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2011/hunter-s-appeal-of-wildlife-offense-penalties-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2011/hunter-s-appeal-of-wildlife-offense-penalties-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2011/hunter-s-appeal-of-wildlife-offense-penalties-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2011/hunter-s-appeal-of-wildlife-offense-penalties-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2011/hunter-s-appeal-of-wildlife-offense-penalties-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2010/appeal-dismissed-due-to-untimely-filing-despite-health-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2010/appeal-dismissed-due-to-untimely-filing-despite-health-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2010/appeal-dismissed-due-to-untimely-filing-despite-health-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2010/appeal-dismissed-due-to-untimely-filing-despite-health-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2010/appeal-dismissed-due-to-untimely-filing-despite-health-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2010/appeal-dismissed-due-to-untimely-filing-despite-health-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2009/swiss-national-denied-residence-for-second-family-due-to-fraudulent-naturalization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2009/swiss-national-denied-residence-for-second-family-due-to-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2009/swiss-national-denied-residence-for-second-family-due-to-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2009/swiss-national-denied-residence-for-second-family-due-to-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2009/swiss-national-denied-residence-for-second-family-due-to-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2009/swiss-national-denied-residence-for-second-family-due-to-fraudulent-naturalization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2008/municipality-denied-development-contribution-due-to-unsecured-access-road-easement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2008/municipality-denied-development-contribution-due-to-unsecured-access-road-easement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2008/municipality-denied-development-contribution-due-to-unsecured-access-road-easement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2008/municipality-denied-development-contribution-due-to-unsecured-access-road-easement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2008/municipality-denied-development-contribution-due-to-unsecured-access-road-easement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2008/municipality-denied-development-contribution-due-to-unsecured-access-road-easement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_444-2007/notary-sanction-for-false-certification-of-founder-s-presence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2007/notary-sanction-for-false-certification-of-founder-s-presence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_444-2007/notary-sanction-for-false-certification-of-founder-s-presence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_444-2007/notary-sanction-for-false-certification-of-founder-s-presence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_444-2007/notary-sanction-for-false-certification-of-founder-s-presence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_444-2007/notary-sanction-for-false-certification-of-founder-s-presence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2024/study-grant-reimbursement-dispute-settled-out-of-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2024/study-grant-reimbursement-dispute-settled-out-of-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2024/study-grant-reimbursement-dispute-settled-out-of-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2024/study-grant-reimbursement-dispute-settled-out-of-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2024/study-grant-reimbursement-dispute-settled-out-of-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2024/study-grant-reimbursement-dispute-settled-out-of-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2023/candidate-v-examination-board-on-procedural-fairness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2023/candidate-v-examination-board-on-procedural-fairness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2023/candidate-v-examination-board-on-procedural-fairness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2023/candidate-v-examination-board-on-procedural-fairness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2023/candidate-v-examination-board-on-procedural-fairness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2023/candidate-v-examination-board-on-procedural-fairness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2022/dog-owner-challenges-mandatory-muzzling-and-leash-requirements-after-severe-bites</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2022/dog-owner-challenges-mandatory-muzzling-and-leash-requirements-after-severe-bites"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2022/dog-owner-challenges-mandatory-muzzling-and-leash-requirements-after-severe-bites"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2022/dog-owner-challenges-mandatory-muzzling-and-leash-requirements-after-severe-bites"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2022/dog-owner-challenges-mandatory-muzzling-and-leash-requirements-after-severe-bites"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2022/dog-owner-challenges-mandatory-muzzling-and-leash-requirements-after-severe-bites"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2021/kosovan-national-s-residence-permit-refusal-upheld-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2021/kosovan-national-s-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2021/kosovan-national-s-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2021/kosovan-national-s-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2021/kosovan-national-s-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2021/kosovan-national-s-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2020/a-gmbh-v-federal-tax-administration-vat-reassessment-for-related-party-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2020/a-gmbh-v-federal-tax-administration-vat-reassessment-for-related-party-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2020/a-gmbh-v-federal-tax-administration-vat-reassessment-for-related-party-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2020/a-gmbh-v-federal-tax-administration-vat-reassessment-for-related-party-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2020/a-gmbh-v-federal-tax-administration-vat-reassessment-for-related-party-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2020/a-gmbh-v-federal-tax-administration-vat-reassessment-for-related-party-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2019/france-v-swiss-company-appeal-on-international-tax-assistance-and-denial-of-document-access-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2019/france-v-swiss-company-appeal-on-international-tax-assistance-and-denial-of-document-access-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2019/france-v-swiss-company-appeal-on-international-tax-assistance-and-denial-of-document-access-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2019/france-v-swiss-company-appeal-on-international-tax-assistance-and-denial-of-document-access-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2019/france-v-swiss-company-appeal-on-international-tax-assistance-and-denial-of-document-access-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2019/france-v-swiss-company-appeal-on-international-tax-assistance-and-denial-of-document-access-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2018/foreign-national-v-cantonal-administrative-court-residence-permit-extension-procedural-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2018/foreign-national-v-cantonal-administrative-court-residence-permit-extension-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2018/foreign-national-v-cantonal-administrative-court-residence-permit-extension-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2018/foreign-national-v-cantonal-administrative-court-residence-permit-extension-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2018/foreign-national-v-cantonal-administrative-court-residence-permit-extension-procedural-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2018/foreign-national-v-cantonal-administrative-court-residence-permit-extension-procedural-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2017/property-company-appeal-on-non-deductible-interest-expenses-due-to-hidden-equity-and-valuation-methods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2017/property-company-appeal-on-non-deductible-interest-expenses-due-to-hidden-equity-and-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2017/property-company-appeal-on-non-deductible-interest-expenses-due-to-hidden-equity-and-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2017/property-company-appeal-on-non-deductible-interest-expenses-due-to-hidden-equity-and-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2017/property-company-appeal-on-non-deductible-interest-expenses-due-to-hidden-equity-and-valuation-methods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2017/property-company-appeal-on-non-deductible-interest-expenses-due-to-hidden-equity-and-valuation-methods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2016/tax-authority-v-shareholder-regarding-constructive-dividend-from-inter-company-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2016/tax-authority-v-shareholder-regarding-constructive-dividend-from-inter-company-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2016/tax-authority-v-shareholder-regarding-constructive-dividend-from-inter-company-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2016/tax-authority-v-shareholder-regarding-constructive-dividend-from-inter-company-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2016/tax-authority-v-shareholder-regarding-constructive-dividend-from-inter-company-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2016/tax-authority-v-shareholder-regarding-constructive-dividend-from-inter-company-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2015/municipality-s-appeal-on-network-expansion-costs-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2015/municipality-s-appeal-on-network-expansion-costs-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2015/municipality-s-appeal-on-network-expansion-costs-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2015/municipality-s-appeal-on-network-expansion-costs-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2015/municipality-s-appeal-on-network-expansion-costs-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2015/municipality-s-appeal-on-network-expansion-costs-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2014/ghanaian-national-residence-permit-revocation-and-moot-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2014/ghanaian-national-residence-permit-revocation-and-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2014/ghanaian-national-residence-permit-revocation-and-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2014/ghanaian-national-residence-permit-revocation-and-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2014/ghanaian-national-residence-permit-revocation-and-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2014/ghanaian-national-residence-permit-revocation-and-moot-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2013/taxpayer-tax-assessment-challenge-and-subsequent-appeal-on-costs-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2013/taxpayer-tax-assessment-challenge-and-subsequent-appeal-on-costs-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2013/taxpayer-tax-assessment-challenge-and-subsequent-appeal-on-costs-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2013/taxpayer-tax-assessment-challenge-and-subsequent-appeal-on-costs-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2013/taxpayer-tax-assessment-challenge-and-subsequent-appeal-on-costs-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2013/taxpayer-tax-assessment-challenge-and-subsequent-appeal-on-costs-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2012/brazilian-national-v-canton-refusal-of-legal-aid-upheld-in-prison-compensation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2012/brazilian-national-v-canton-refusal-of-legal-aid-upheld-in-prison-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2012/brazilian-national-v-canton-refusal-of-legal-aid-upheld-in-prison-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2012/brazilian-national-v-canton-refusal-of-legal-aid-upheld-in-prison-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2012/brazilian-national-v-canton-refusal-of-legal-aid-upheld-in-prison-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2012/brazilian-national-v-canton-refusal-of-legal-aid-upheld-in-prison-compensation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2011/nigerian-national-v-switzerland-residency-permit-refusal-based-on-lack-of-integration-and-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2011/nigerian-national-v-switzerland-residency-permit-refusal-based-on-lack-of-integration-and-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2011/nigerian-national-v-switzerland-residency-permit-refusal-based-on-lack-of-integration-and-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2011/nigerian-national-v-switzerland-residency-permit-refusal-based-on-lack-of-integration-and-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2011/nigerian-national-v-switzerland-residency-permit-refusal-based-on-lack-of-integration-and-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2011/nigerian-national-v-switzerland-residency-permit-refusal-based-on-lack-of-integration-and-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2010/company-appeal-for-free-legal-aid-in-withholding-tax-dispute-dismissed-for-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2010/company-appeal-for-free-legal-aid-in-withholding-tax-dispute-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2010/company-appeal-for-free-legal-aid-in-withholding-tax-dispute-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2010/company-appeal-for-free-legal-aid-in-withholding-tax-dispute-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2010/company-appeal-for-free-legal-aid-in-withholding-tax-dispute-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2010/company-appeal-for-free-legal-aid-in-withholding-tax-dispute-dismissed-for-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2009/mootness-due-to-deportation-of-appellant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2009/mootness-due-to-deportation-of-appellant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2009/mootness-due-to-deportation-of-appellant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2009/mootness-due-to-deportation-of-appellant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2009/mootness-due-to-deportation-of-appellant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2009/mootness-due-to-deportation-of-appellant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2008/appeal-against-removal-of-suspensive-effect-on-expulsion-order-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2008/appeal-against-removal-of-suspensive-effect-on-expulsion-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2008/appeal-against-removal-of-suspensive-effect-on-expulsion-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2008/appeal-against-removal-of-suspensive-effect-on-expulsion-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2008/appeal-against-removal-of-suspensive-effect-on-expulsion-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2008/appeal-against-removal-of-suspensive-effect-on-expulsion-order-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_443-2007/cantonal-tax-division-v-appellate-court-access-to-criminal-file-for-tax-audit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2007/cantonal-tax-division-v-appellate-court-access-to-criminal-file-for-tax-audit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_443-2007/cantonal-tax-division-v-appellate-court-access-to-criminal-file-for-tax-audit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_443-2007/cantonal-tax-division-v-appellate-court-access-to-criminal-file-for-tax-audit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_443-2007/cantonal-tax-division-v-appellate-court-access-to-criminal-file-for-tax-audit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_443-2007/cantonal-tax-division-v-appellate-court-access-to-criminal-file-for-tax-audit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2024/ecuadorian-nationals-post-marital-residence-permit-challenge-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2024/ecuadorian-nationals-post-marital-residence-permit-challenge-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2024/ecuadorian-nationals-post-marital-residence-permit-challenge-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2024/ecuadorian-nationals-post-marital-residence-permit-challenge-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2024/ecuadorian-nationals-post-marital-residence-permit-challenge-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2024/ecuadorian-nationals-post-marital-residence-permit-challenge-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2023/pharmaceutical-company-vertical-price-fixing-sanction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2023/pharmaceutical-company-vertical-price-fixing-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2023/pharmaceutical-company-vertical-price-fixing-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2023/pharmaceutical-company-vertical-price-fixing-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2023/pharmaceutical-company-vertical-price-fixing-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2023/pharmaceutical-company-vertical-price-fixing-sanction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2021/codeine-dihydrocodeine-preparations-reclassification-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2021/codeine-dihydrocodeine-preparations-reclassification-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2021/codeine-dihydrocodeine-preparations-reclassification-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2021/codeine-dihydrocodeine-preparations-reclassification-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2021/codeine-dihydrocodeine-preparations-reclassification-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2021/codeine-dihydrocodeine-preparations-reclassification-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2020/asylum-seeker-detention-overturned-due-to-indefinite-removal-uncertainty-during-pandemic</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2020/asylum-seeker-detention-overturned-due-to-indefinite-removal-uncertainty-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2020/asylum-seeker-detention-overturned-due-to-indefinite-removal-uncertainty-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2020/asylum-seeker-detention-overturned-due-to-indefinite-removal-uncertainty-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2020/asylum-seeker-detention-overturned-due-to-indefinite-removal-uncertainty-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2020/asylum-seeker-detention-overturned-due-to-indefinite-removal-uncertainty-during-pandemic"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2019/federal-court-upholds-expulsion-due-to-prolonged-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2019/federal-court-upholds-expulsion-due-to-prolonged-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2019/federal-court-upholds-expulsion-due-to-prolonged-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2019/federal-court-upholds-expulsion-due-to-prolonged-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2019/federal-court-upholds-expulsion-due-to-prolonged-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2019/federal-court-upholds-expulsion-due-to-prolonged-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2018/company-private-use-of-loft-apartment-leads-to-supplementary-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2018/company-private-use-of-loft-apartment-leads-to-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2018/company-private-use-of-loft-apartment-leads-to-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2018/company-private-use-of-loft-apartment-leads-to-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2018/company-private-use-of-loft-apartment-leads-to-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2018/company-private-use-of-loft-apartment-leads-to-supplementary-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2017/husky-farm-operator-ordered-reduction-of-dog-count-and-breeding-ban-due-to-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2017/husky-farm-operator-ordered-reduction-of-dog-count-and-breeding-ban-due-to-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2017/husky-farm-operator-ordered-reduction-of-dog-count-and-breeding-ban-due-to-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2017/husky-farm-operator-ordered-reduction-of-dog-count-and-breeding-ban-due-to-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2017/husky-farm-operator-ordered-reduction-of-dog-count-and-breeding-ban-due-to-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2017/husky-farm-operator-ordered-reduction-of-dog-count-and-breeding-ban-due-to-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2016/russian-national-resident-permit-appeal-dismissed-due-to-lack-of-arguable-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2016/russian-national-resident-permit-appeal-dismissed-due-to-lack-of-arguable-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2016/russian-national-resident-permit-appeal-dismissed-due-to-lack-of-arguable-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2016/russian-national-resident-permit-appeal-dismissed-due-to-lack-of-arguable-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2016/russian-national-resident-permit-appeal-dismissed-due-to-lack-of-arguable-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2016/russian-national-resident-permit-appeal-dismissed-due-to-lack-of-arguable-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2015/aarau-hydroelectric-power-plant-concession-fee-dispute-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2015/aarau-hydroelectric-power-plant-concession-fee-dispute-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2015/aarau-hydroelectric-power-plant-concession-fee-dispute-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2015/aarau-hydroelectric-power-plant-concession-fee-dispute-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2015/aarau-hydroelectric-power-plant-concession-fee-dispute-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2015/aarau-hydroelectric-power-plant-concession-fee-dispute-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2014/provisional-tax-assessment-appeal-dismissed-due-to-lack-of-appealable-disposition-and-current-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2014/provisional-tax-assessment-appeal-dismissed-due-to-lack-of-appealable-disposition-and-current-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2014/provisional-tax-assessment-appeal-dismissed-due-to-lack-of-appealable-disposition-and-current-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2014/provisional-tax-assessment-appeal-dismissed-due-to-lack-of-appealable-disposition-and-current-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2014/provisional-tax-assessment-appeal-dismissed-due-to-lack-of-appealable-disposition-and-current-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2014/provisional-tax-assessment-appeal-dismissed-due-to-lack-of-appealable-disposition-and-current-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2012/taxpayer-v-cantonal-tax-authority-geneva-property-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2012/taxpayer-v-cantonal-tax-authority-geneva-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2012/taxpayer-v-cantonal-tax-authority-geneva-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2012/taxpayer-v-cantonal-tax-authority-geneva-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2012/taxpayer-v-cantonal-tax-authority-geneva-property-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2012/taxpayer-v-cantonal-tax-authority-geneva-property-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2011/suspension-of-administrative-proceedings-pending-criminal-judgment-justified</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2011/suspension-of-administrative-proceedings-pending-criminal-judgment-justified"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2011/suspension-of-administrative-proceedings-pending-criminal-judgment-justified"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2011/suspension-of-administrative-proceedings-pending-criminal-judgment-justified"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2011/suspension-of-administrative-proceedings-pending-criminal-judgment-justified"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2011/suspension-of-administrative-proceedings-pending-criminal-judgment-justified"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2010/religious-association-tax-exemption-challenge-based-on-federal-vs-cantonal-use-definitions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2010/religious-association-tax-exemption-challenge-based-on-federal-vs-cantonal-use-definitions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2010/religious-association-tax-exemption-challenge-based-on-federal-vs-cantonal-use-definitions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2010/religious-association-tax-exemption-challenge-based-on-federal-vs-cantonal-use-definitions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2010/religious-association-tax-exemption-challenge-based-on-federal-vs-cantonal-use-definitions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2010/religious-association-tax-exemption-challenge-based-on-federal-vs-cantonal-use-definitions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2009/sos-children-s-villages-foundation-v-swiss-federal-tax-administration-vat-on-corporate-sponsorship-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2009/sos-children-s-villages-foundation-v-swiss-federal-tax-administration-vat-on-corporate-sponsorship-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2009/sos-children-s-villages-foundation-v-swiss-federal-tax-administration-vat-on-corporate-sponsorship-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2009/sos-children-s-villages-foundation-v-swiss-federal-tax-administration-vat-on-corporate-sponsorship-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2009/sos-children-s-villages-foundation-v-swiss-federal-tax-administration-vat-on-corporate-sponsorship-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2009/sos-children-s-villages-foundation-v-swiss-federal-tax-administration-vat-on-corporate-sponsorship-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2008/non-entry-of-appeal-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2008/non-entry-of-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2008/non-entry-of-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2008/non-entry-of-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2008/non-entry-of-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2008/non-entry-of-appeal-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_442-2007/federal-supreme-court-upholds-classification-of-tropicalshop-vending-machine-as-regulated-gambling-device</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2007/federal-supreme-court-upholds-classification-of-tropicalshop-vending-machine-as-regulated-gambling-device"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_442-2007/federal-supreme-court-upholds-classification-of-tropicalshop-vending-machine-as-regulated-gambling-device"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_442-2007/federal-supreme-court-upholds-classification-of-tropicalshop-vending-machine-as-regulated-gambling-device"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_442-2007/federal-supreme-court-upholds-classification-of-tropicalshop-vending-machine-as-regulated-gambling-device"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_442-2007/federal-supreme-court-upholds-classification-of-tropicalshop-vending-machine-as-regulated-gambling-device"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2024/university-of-lausanne-v-zofingue-student-association-status-and-gender-equality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2024/university-of-lausanne-v-zofingue-student-association-status-and-gender-equality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2024/university-of-lausanne-v-zofingue-student-association-status-and-gender-equality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2024/university-of-lausanne-v-zofingue-student-association-status-and-gender-equality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2024/university-of-lausanne-v-zofingue-student-association-status-and-gender-equality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2024/university-of-lausanne-v-zofingue-student-association-status-and-gender-equality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2023/graduate-grade-challenge-dismissed-for-lack-of-current-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2023/graduate-grade-challenge-dismissed-for-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2023/graduate-grade-challenge-dismissed-for-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2023/graduate-grade-challenge-dismissed-for-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2023/graduate-grade-challenge-dismissed-for-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2023/graduate-grade-challenge-dismissed-for-lack-of-current-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2021/appeal-dismissed-for-failure-to-challenge-reconsideration-standard-in-legal-aid-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2021/appeal-dismissed-for-failure-to-challenge-reconsideration-standard-in-legal-aid-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2021/appeal-dismissed-for-failure-to-challenge-reconsideration-standard-in-legal-aid-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2021/appeal-dismissed-for-failure-to-challenge-reconsideration-standard-in-legal-aid-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2021/appeal-dismissed-for-failure-to-challenge-reconsideration-standard-in-legal-aid-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2021/appeal-dismissed-for-failure-to-challenge-reconsideration-standard-in-legal-aid-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2020/medical-professional-denied-pharmaceutical-medicine-specialist-title-for-lack-of-proof-of-scientific-research</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2020/medical-professional-denied-pharmaceutical-medicine-specialist-title-for-lack-of-proof-of-scientific-research"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2020/medical-professional-denied-pharmaceutical-medicine-specialist-title-for-lack-of-proof-of-scientific-research"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2020/medical-professional-denied-pharmaceutical-medicine-specialist-title-for-lack-of-proof-of-scientific-research"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2020/medical-professional-denied-pharmaceutical-medicine-specialist-title-for-lack-of-proof-of-scientific-research"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2020/medical-professional-denied-pharmaceutical-medicine-specialist-title-for-lack-of-proof-of-scientific-research"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2019/owner-challenges-mandatory-dog-training-after-aggressive-incident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2019/owner-challenges-mandatory-dog-training-after-aggressive-incident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2019/owner-challenges-mandatory-dog-training-after-aggressive-incident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2019/owner-challenges-mandatory-dog-training-after-aggressive-incident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2019/owner-challenges-mandatory-dog-training-after-aggressive-incident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2019/owner-challenges-mandatory-dog-training-after-aggressive-incident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2018/swiss-supreme-court-upholds-denial-of-residence-permit-based-on-drug-convictions-and-social-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2018/swiss-supreme-court-upholds-denial-of-residence-permit-based-on-drug-convictions-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2018/swiss-supreme-court-upholds-denial-of-residence-permit-based-on-drug-convictions-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2018/swiss-supreme-court-upholds-denial-of-residence-permit-based-on-drug-convictions-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2018/swiss-supreme-court-upholds-denial-of-residence-permit-based-on-drug-convictions-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2018/swiss-supreme-court-upholds-denial-of-residence-permit-based-on-drug-convictions-and-social-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2017/property-owner-v-cantonal-building-insurance-flood-damage-altitude-exclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2017/property-owner-v-cantonal-building-insurance-flood-damage-altitude-exclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2017/property-owner-v-cantonal-building-insurance-flood-damage-altitude-exclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2017/property-owner-v-cantonal-building-insurance-flood-damage-altitude-exclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2017/property-owner-v-cantonal-building-insurance-flood-damage-altitude-exclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2017/property-owner-v-cantonal-building-insurance-flood-damage-altitude-exclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2016/macedonian-national-v-revocation-of-residence-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2016/macedonian-national-v-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2016/macedonian-national-v-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2016/macedonian-national-v-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2016/macedonian-national-v-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2016/macedonian-national-v-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2015/wine-producer-denied-chateau-designation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2015/wine-producer-denied-chateau-designation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2015/wine-producer-denied-chateau-designation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2015/wine-producer-denied-chateau-designation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2015/wine-producer-denied-chateau-designation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2015/wine-producer-denied-chateau-designation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2013/schaffhausen-vs-geneva-taxability-of-liquidation-gains-from-real-estate-companies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2013/schaffhausen-vs-geneva-taxability-of-liquidation-gains-from-real-estate-companies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2013/schaffhausen-vs-geneva-taxability-of-liquidation-gains-from-real-estate-companies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2013/schaffhausen-vs-geneva-taxability-of-liquidation-gains-from-real-estate-companies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2013/schaffhausen-vs-geneva-taxability-of-liquidation-gains-from-real-estate-companies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2013/schaffhausen-vs-geneva-taxability-of-liquidation-gains-from-real-estate-companies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2011/extension-of-detention-pending-deportation-upheld-for-non-cooperative-alien</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2011/extension-of-detention-pending-deportation-upheld-for-non-cooperative-alien"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2011/extension-of-detention-pending-deportation-upheld-for-non-cooperative-alien"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2011/extension-of-detention-pending-deportation-upheld-for-non-cooperative-alien"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2011/extension-of-detention-pending-deportation-upheld-for-non-cooperative-alien"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2011/extension-of-detention-pending-deportation-upheld-for-non-cooperative-alien"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2010/dispute-over-unpaid-fee-and-imposition-of-costs-in-permit-extension-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2010/dispute-over-unpaid-fee-and-imposition-of-costs-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2010/dispute-over-unpaid-fee-and-imposition-of-costs-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2010/dispute-over-unpaid-fee-and-imposition-of-costs-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2010/dispute-over-unpaid-fee-and-imposition-of-costs-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2010/dispute-over-unpaid-fee-and-imposition-of-costs-in-permit-extension-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2008/taxpayer-challenge-of-estimated-assessment-lacking-evidentiary-support</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2008/taxpayer-challenge-of-estimated-assessment-lacking-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2008/taxpayer-challenge-of-estimated-assessment-lacking-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2008/taxpayer-challenge-of-estimated-assessment-lacking-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2008/taxpayer-challenge-of-estimated-assessment-lacking-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2008/taxpayer-challenge-of-estimated-assessment-lacking-evidentiary-support"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_441-2007/sham-marriage-revocation-upheld-despite-child-s-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2007/sham-marriage-revocation-upheld-despite-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_441-2007/sham-marriage-revocation-upheld-despite-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_441-2007/sham-marriage-revocation-upheld-despite-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_441-2007/sham-marriage-revocation-upheld-despite-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_441-2007/sham-marriage-revocation-upheld-despite-child-s-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2024/farmer-appeal-against-permanent-cattle-keeping-ban-due-to-severe-animal-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2024/farmer-appeal-against-permanent-cattle-keeping-ban-due-to-severe-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2024/farmer-appeal-against-permanent-cattle-keeping-ban-due-to-severe-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2024/farmer-appeal-against-permanent-cattle-keeping-ban-due-to-severe-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2024/farmer-appeal-against-permanent-cattle-keeping-ban-due-to-severe-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2024/farmer-appeal-against-permanent-cattle-keeping-ban-due-to-severe-animal-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2023/sanctioned-russian-national-denied-relief-regarding-advance-cost-payment-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2023/sanctioned-russian-national-denied-relief-regarding-advance-cost-payment-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2023/sanctioned-russian-national-denied-relief-regarding-advance-cost-payment-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2023/sanctioned-russian-national-denied-relief-regarding-advance-cost-payment-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2023/sanctioned-russian-national-denied-relief-regarding-advance-cost-payment-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2023/sanctioned-russian-national-denied-relief-regarding-advance-cost-payment-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2021/municipality-appeal-against-cantonal-shooting-range-regulation-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2021/municipality-appeal-against-cantonal-shooting-range-regulation-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2021/municipality-appeal-against-cantonal-shooting-range-regulation-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2021/municipality-appeal-against-cantonal-shooting-range-regulation-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2021/municipality-appeal-against-cantonal-shooting-range-regulation-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2021/municipality-appeal-against-cantonal-shooting-range-regulation-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2020/revocation-of-establishment-permit-for-moroccan-national-due-to-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2020/revocation-of-establishment-permit-for-moroccan-national-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2020/revocation-of-establishment-permit-for-moroccan-national-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2020/revocation-of-establishment-permit-for-moroccan-national-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2020/revocation-of-establishment-permit-for-moroccan-national-due-to-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2020/revocation-of-establishment-permit-for-moroccan-national-due-to-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2019/nuclear-plant-operators-v-swiss-federal-department-of-the-environment-uvek-over-decommissioning-cost-determination-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2019/nuclear-plant-operators-v-swiss-federal-department-of-the-environment-uvek-over-decommissioning-cost-determination-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2019/nuclear-plant-operators-v-swiss-federal-department-of-the-environment-uvek-over-decommissioning-cost-determination-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2019/nuclear-plant-operators-v-swiss-federal-department-of-the-environment-uvek-over-decommissioning-cost-determination-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2019/nuclear-plant-operators-v-swiss-federal-department-of-the-environment-uvek-over-decommissioning-cost-determination-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2019/nuclear-plant-operators-v-swiss-federal-department-of-the-environment-uvek-over-decommissioning-cost-determination-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2018/tax-authority-v-executive-supplementary-assessment-for-undisclosed-personal-use-of-company-apartment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2018/tax-authority-v-executive-supplementary-assessment-for-undisclosed-personal-use-of-company-apartment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2018/tax-authority-v-executive-supplementary-assessment-for-undisclosed-personal-use-of-company-apartment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2018/tax-authority-v-executive-supplementary-assessment-for-undisclosed-personal-use-of-company-apartment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2018/tax-authority-v-executive-supplementary-assessment-for-undisclosed-personal-use-of-company-apartment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2018/tax-authority-v-executive-supplementary-assessment-for-undisclosed-personal-use-of-company-apartment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2017/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2017/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2017/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2017/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2017/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2017/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-repeated-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2016/withdrawal-of-public-law-appeal-concerning-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2016/withdrawal-of-public-law-appeal-concerning-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2016/withdrawal-of-public-law-appeal-concerning-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2016/withdrawal-of-public-law-appeal-concerning-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2016/withdrawal-of-public-law-appeal-concerning-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2016/withdrawal-of-public-law-appeal-concerning-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2014/taxpayer-challenge-to-discretionary-tax-assessments-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2014/taxpayer-challenge-to-discretionary-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2014/taxpayer-challenge-to-discretionary-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2014/taxpayer-challenge-to-discretionary-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2014/taxpayer-challenge-to-discretionary-tax-assessments-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2014/taxpayer-challenge-to-discretionary-tax-assessments-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2013/refusal-of-residence-permit-extension-due-to-criminality-despite-prior-family-ties-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2013/refusal-of-residence-permit-extension-due-to-criminality-despite-prior-family-ties-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2013/refusal-of-residence-permit-extension-due-to-criminality-despite-prior-family-ties-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2013/refusal-of-residence-permit-extension-due-to-criminality-despite-prior-family-ties-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2013/refusal-of-residence-permit-extension-due-to-criminality-despite-prior-family-ties-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2013/refusal-of-residence-permit-extension-due-to-criminality-despite-prior-family-ties-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2012/taxpayer-appeal-dismissed-for-insufficient-reasoning-regarding-missed-cost-deposit-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2012/taxpayer-appeal-dismissed-for-insufficient-reasoning-regarding-missed-cost-deposit-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2012/taxpayer-appeal-dismissed-for-insufficient-reasoning-regarding-missed-cost-deposit-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2012/taxpayer-appeal-dismissed-for-insufficient-reasoning-regarding-missed-cost-deposit-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2012/taxpayer-appeal-dismissed-for-insufficient-reasoning-regarding-missed-cost-deposit-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2012/taxpayer-appeal-dismissed-for-insufficient-reasoning-regarding-missed-cost-deposit-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2011/asylum-seeker-detention-extension-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2011/asylum-seeker-detention-extension-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2011/asylum-seeker-detention-extension-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2011/asylum-seeker-detention-extension-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2011/asylum-seeker-detention-extension-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2011/asylum-seeker-detention-extension-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2010/patient-appeal-against-professional-oversight-commission-dismissal-regarding-physician-conduct-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2010/patient-appeal-against-professional-oversight-commission-dismissal-regarding-physician-conduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2010/patient-appeal-against-professional-oversight-commission-dismissal-regarding-physician-conduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2010/patient-appeal-against-professional-oversight-commission-dismissal-regarding-physician-conduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2010/patient-appeal-against-professional-oversight-commission-dismissal-regarding-physician-conduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2010/patient-appeal-against-professional-oversight-commission-dismissal-regarding-physician-conduct-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2009/taxpayer-travel-expense-deduction-for-parking-costs-in-combination-with-mileage-forfait</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2009/taxpayer-travel-expense-deduction-for-parking-costs-in-combination-with-mileage-forfait"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2009/taxpayer-travel-expense-deduction-for-parking-costs-in-combination-with-mileage-forfait"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2009/taxpayer-travel-expense-deduction-for-parking-costs-in-combination-with-mileage-forfait"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2009/taxpayer-travel-expense-deduction-for-parking-costs-in-combination-with-mileage-forfait"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2009/taxpayer-travel-expense-deduction-for-parking-costs-in-combination-with-mileage-forfait"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2008/canton-v-cantonal-administrative-court-posted-workers-act-sanction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2008/canton-v-cantonal-administrative-court-posted-workers-act-sanction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2008/canton-v-cantonal-administrative-court-posted-workers-act-sanction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2008/canton-v-cantonal-administrative-court-posted-workers-act-sanction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2008/canton-v-cantonal-administrative-court-posted-workers-act-sanction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2008/canton-v-cantonal-administrative-court-posted-workers-act-sanction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_440-2007/cameroonian-national-overstays-permit-after-formal-marriage-fails</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2007/cameroonian-national-overstays-permit-after-formal-marriage-fails"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_440-2007/cameroonian-national-overstays-permit-after-formal-marriage-fails"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_440-2007/cameroonian-national-overstays-permit-after-formal-marriage-fails"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_440-2007/cameroonian-national-overstays-permit-after-formal-marriage-fails"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_440-2007/cameroonian-national-overstays-permit-after-formal-marriage-fails"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2025/withdrawal-of-public-works-contract-appeal-and-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2025/withdrawal-of-public-works-contract-appeal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2025/withdrawal-of-public-works-contract-appeal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2025/withdrawal-of-public-works-contract-appeal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2025/withdrawal-of-public-works-contract-appeal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2025/withdrawal-of-public-works-contract-appeal-and-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2024/belated-family-reunification-denied-due-to-prolonged-voluntary-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2024/belated-family-reunification-denied-due-to-prolonged-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2024/belated-family-reunification-denied-due-to-prolonged-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2024/belated-family-reunification-denied-due-to-prolonged-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2024/belated-family-reunification-denied-due-to-prolonged-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2024/belated-family-reunification-denied-due-to-prolonged-voluntary-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2023/father-vs-basel-stadt-on-school-mask-mandate-fine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2023/father-vs-basel-stadt-on-school-mask-mandate-fine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2023/father-vs-basel-stadt-on-school-mask-mandate-fine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2023/father-vs-basel-stadt-on-school-mask-mandate-fine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2023/father-vs-basel-stadt-on-school-mask-mandate-fine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2023/father-vs-basel-stadt-on-school-mask-mandate-fine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-portuguese-national-convicted-of-rape</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-portuguese-national-convicted-of-rape"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-portuguese-national-convicted-of-rape"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-portuguese-national-convicted-of-rape"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-portuguese-national-convicted-of-rape"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-portuguese-national-convicted-of-rape"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2021/couple-s-tax-assessment-upheld-despite-confiscation-claim-over-untaxed-share-appreciation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2021/couple-s-tax-assessment-upheld-despite-confiscation-claim-over-untaxed-share-appreciation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2021/couple-s-tax-assessment-upheld-despite-confiscation-claim-over-untaxed-share-appreciation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2021/couple-s-tax-assessment-upheld-despite-confiscation-claim-over-untaxed-share-appreciation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2021/couple-s-tax-assessment-upheld-despite-confiscation-claim-over-untaxed-share-appreciation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2021/couple-s-tax-assessment-upheld-despite-confiscation-claim-over-untaxed-share-appreciation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2020/swiss-publisher-fined-for-illegal-vertical-agreements-in-book-market</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2020/swiss-publisher-fined-for-illegal-vertical-agreements-in-book-market"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2020/swiss-publisher-fined-for-illegal-vertical-agreements-in-book-market"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2020/swiss-publisher-fined-for-illegal-vertical-agreements-in-book-market"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2020/swiss-publisher-fined-for-illegal-vertical-agreements-in-book-market"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2020/swiss-publisher-fined-for-illegal-vertical-agreements-in-book-market"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2019/taxation-of-indemnity-for-lease-relinquishment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2019/taxation-of-indemnity-for-lease-relinquishment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2019/taxation-of-indemnity-for-lease-relinquishment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2019/taxation-of-indemnity-for-lease-relinquishment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2019/taxation-of-indemnity-for-lease-relinquishment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2019/taxation-of-indemnity-for-lease-relinquishment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2018/cartoonist-income-taxation-of-undisclosed-donations-and-subsidies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2018/cartoonist-income-taxation-of-undisclosed-donations-and-subsidies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2018/cartoonist-income-taxation-of-undisclosed-donations-and-subsidies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2018/cartoonist-income-taxation-of-undisclosed-donations-and-subsidies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2018/cartoonist-income-taxation-of-undisclosed-donations-and-subsidies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2018/cartoonist-income-taxation-of-undisclosed-donations-and-subsidies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2017/revocation-of-residence-permit-based-on-serious-crime-and-deception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2017/revocation-of-residence-permit-based-on-serious-crime-and-deception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2017/revocation-of-residence-permit-based-on-serious-crime-and-deception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2017/revocation-of-residence-permit-based-on-serious-crime-and-deception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2017/revocation-of-residence-permit-based-on-serious-crime-and-deception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2017/revocation-of-residence-permit-based-on-serious-crime-and-deception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2016/property-owner-liability-for-substitute-parking-fee-vs-subsequent-purchaser</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2016/property-owner-liability-for-substitute-parking-fee-vs-subsequent-purchaser"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2016/property-owner-liability-for-substitute-parking-fee-vs-subsequent-purchaser"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2016/property-owner-liability-for-substitute-parking-fee-vs-subsequent-purchaser"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2016/property-owner-liability-for-substitute-parking-fee-vs-subsequent-purchaser"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2016/property-owner-liability-for-substitute-parking-fee-vs-subsequent-purchaser"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2015/owner-appeal-against-forced-removal-of-unauthorized-lake-bathing-platform</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2015/owner-appeal-against-forced-removal-of-unauthorized-lake-bathing-platform"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2015/owner-appeal-against-forced-removal-of-unauthorized-lake-bathing-platform"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2015/owner-appeal-against-forced-removal-of-unauthorized-lake-bathing-platform"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2015/owner-appeal-against-forced-removal-of-unauthorized-lake-bathing-platform"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2015/owner-appeal-against-forced-removal-of-unauthorized-lake-bathing-platform"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2014/kosovo-national-s-family-reunification-denied-due-to-sole-parental-custody-by-mother</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2014/kosovo-national-s-family-reunification-denied-due-to-sole-parental-custody-by-mother"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2014/kosovo-national-s-family-reunification-denied-due-to-sole-parental-custody-by-mother"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2014/kosovo-national-s-family-reunification-denied-due-to-sole-parental-custody-by-mother"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2014/kosovo-national-s-family-reunification-denied-due-to-sole-parental-custody-by-mother"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2014/kosovo-national-s-family-reunification-denied-due-to-sole-parental-custody-by-mother"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2013/outlet-shopping-center-sunday-work-prohibition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2013/outlet-shopping-center-sunday-work-prohibition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2013/outlet-shopping-center-sunday-work-prohibition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2013/outlet-shopping-center-sunday-work-prohibition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2013/outlet-shopping-center-sunday-work-prohibition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2013/outlet-shopping-center-sunday-work-prohibition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2012/tax-apportionment-dispute-imputed-rental-and-asset-value-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2012/tax-apportionment-dispute-imputed-rental-and-asset-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2012/tax-apportionment-dispute-imputed-rental-and-asset-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2012/tax-apportionment-dispute-imputed-rental-and-asset-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2012/tax-apportionment-dispute-imputed-rental-and-asset-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2012/tax-apportionment-dispute-imputed-rental-and-asset-value-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2011/farm-operator-v-cantonal-authority-2005-direct-payments-eligibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2011/farm-operator-v-cantonal-authority-2005-direct-payments-eligibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2011/farm-operator-v-cantonal-authority-2005-direct-payments-eligibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2011/farm-operator-v-cantonal-authority-2005-direct-payments-eligibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2011/farm-operator-v-cantonal-authority-2005-direct-payments-eligibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2011/farm-operator-v-cantonal-authority-2005-direct-payments-eligibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2010/turkish-national-s-family-reunification-subject-to-new-aug-provisions-regarding-child-welfare-and-financial-stability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2010/turkish-national-s-family-reunification-subject-to-new-aug-provisions-regarding-child-welfare-and-financial-stability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2010/turkish-national-s-family-reunification-subject-to-new-aug-provisions-regarding-child-welfare-and-financial-stability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2010/turkish-national-s-family-reunification-subject-to-new-aug-provisions-regarding-child-welfare-and-financial-stability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2010/turkish-national-s-family-reunification-subject-to-new-aug-provisions-regarding-child-welfare-and-financial-stability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2010/turkish-national-s-family-reunification-subject-to-new-aug-provisions-regarding-child-welfare-and-financial-stability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2009/federal-court-upholds-detention-pending-removal-due-to-asylum-refusal-and-evasion-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2009/federal-court-upholds-detention-pending-removal-due-to-asylum-refusal-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2009/federal-court-upholds-detention-pending-removal-due-to-asylum-refusal-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2009/federal-court-upholds-detention-pending-removal-due-to-asylum-refusal-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2009/federal-court-upholds-detention-pending-removal-due-to-asylum-refusal-and-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2009/federal-court-upholds-detention-pending-removal-due-to-asylum-refusal-and-evasion-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2008/purchaser-s-repayment-of-prior-owner-s-subsidies-as-deductible-acquisition-cost</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2008/purchaser-s-repayment-of-prior-owner-s-subsidies-as-deductible-acquisition-cost"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2008/purchaser-s-repayment-of-prior-owner-s-subsidies-as-deductible-acquisition-cost"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2008/purchaser-s-repayment-of-prior-owner-s-subsidies-as-deductible-acquisition-cost"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2008/purchaser-s-repayment-of-prior-owner-s-subsidies-as-deductible-acquisition-cost"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2008/purchaser-s-repayment-of-prior-owner-s-subsidies-as-deductible-acquisition-cost"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_44-2007/taxpayers-failed-challenge-to-ex-officio-assessment-due-to-lack-of-substantive-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2007/taxpayers-failed-challenge-to-ex-officio-assessment-due-to-lack-of-substantive-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_44-2007/taxpayers-failed-challenge-to-ex-officio-assessment-due-to-lack-of-substantive-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_44-2007/taxpayers-failed-challenge-to-ex-officio-assessment-due-to-lack-of-substantive-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_44-2007/taxpayers-failed-challenge-to-ex-officio-assessment-due-to-lack-of-substantive-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_44-2007/taxpayers-failed-challenge-to-ex-officio-assessment-due-to-lack-of-substantive-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2024/family-expulsion-upheld-despite-hardship-history-due-to-lack-of-legal-residency-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2024/family-expulsion-upheld-despite-hardship-history-due-to-lack-of-legal-residency-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2024/family-expulsion-upheld-despite-hardship-history-due-to-lack-of-legal-residency-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2024/family-expulsion-upheld-despite-hardship-history-due-to-lack-of-legal-residency-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2024/family-expulsion-upheld-despite-hardship-history-due-to-lack-of-legal-residency-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2024/family-expulsion-upheld-despite-hardship-history-due-to-lack-of-legal-residency-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2023/cantonal-prostitution-law-violation-and-straw-person-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2023/cantonal-prostitution-law-violation-and-straw-person-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2023/cantonal-prostitution-law-violation-and-straw-person-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2023/cantonal-prostitution-law-violation-and-straw-person-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2023/cantonal-prostitution-law-violation-and-straw-person-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2023/cantonal-prostitution-law-violation-and-straw-person-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2022/appeal-withdrawal-regarding-2019-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2022/appeal-withdrawal-regarding-2019-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2022/appeal-withdrawal-regarding-2019-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2022/appeal-withdrawal-regarding-2019-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2022/appeal-withdrawal-regarding-2019-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2022/appeal-withdrawal-regarding-2019-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2021/complainant-s-lack-of-standing-in-attorney-disciplinary-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2021/complainant-s-lack-of-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2021/complainant-s-lack-of-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2021/complainant-s-lack-of-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2021/complainant-s-lack-of-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2021/complainant-s-lack-of-standing-in-attorney-disciplinary-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2020/north-macedonian-citizen-s-residence-permit-revocation-after-divorce-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2020/north-macedonian-citizen-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2020/north-macedonian-citizen-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2020/north-macedonian-citizen-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2020/north-macedonian-citizen-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2020/north-macedonian-citizen-s-residence-permit-revocation-after-divorce-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2019/student-thesis-exclusion-annulled-for-lack-of-formal-warning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2019/student-thesis-exclusion-annulled-for-lack-of-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2019/student-thesis-exclusion-annulled-for-lack-of-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2019/student-thesis-exclusion-annulled-for-lack-of-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2019/student-thesis-exclusion-annulled-for-lack-of-formal-warning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2019/student-thesis-exclusion-annulled-for-lack-of-formal-warning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2018/mother-s-residence-permit-denial-after-divorce-and-job-loss-under-fmopa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2018/mother-s-residence-permit-denial-after-divorce-and-job-loss-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2018/mother-s-residence-permit-denial-after-divorce-and-job-loss-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2018/mother-s-residence-permit-denial-after-divorce-and-job-loss-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2018/mother-s-residence-permit-denial-after-divorce-and-job-loss-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2018/mother-s-residence-permit-denial-after-divorce-and-job-loss-under-fmopa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2017/attorney-fee-collection-and-release-from-professional-secrecy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2017/attorney-fee-collection-and-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2017/attorney-fee-collection-and-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2017/attorney-fee-collection-and-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2017/attorney-fee-collection-and-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2017/attorney-fee-collection-and-release-from-professional-secrecy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2016/federal-court-upholds-revocation-of-permit-and-expulsion-due-to-false-documents-and-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2016/federal-court-upholds-revocation-of-permit-and-expulsion-due-to-false-documents-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2016/federal-court-upholds-revocation-of-permit-and-expulsion-due-to-false-documents-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2016/federal-court-upholds-revocation-of-permit-and-expulsion-due-to-false-documents-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2016/federal-court-upholds-revocation-of-permit-and-expulsion-due-to-false-documents-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2016/federal-court-upholds-revocation-of-permit-and-expulsion-due-to-false-documents-and-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2015/taxpayer-disability-expense-deduction-reduced-by-public-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2015/taxpayer-disability-expense-deduction-reduced-by-public-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2015/taxpayer-disability-expense-deduction-reduced-by-public-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2015/taxpayer-disability-expense-deduction-reduced-by-public-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2015/taxpayer-disability-expense-deduction-reduced-by-public-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2015/taxpayer-disability-expense-deduction-reduced-by-public-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2014/construction-company-vs-municipality-on-communal-encroachment-tax-equivalence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2014/construction-company-vs-municipality-on-communal-encroachment-tax-equivalence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2014/construction-company-vs-municipality-on-communal-encroachment-tax-equivalence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2014/construction-company-vs-municipality-on-communal-encroachment-tax-equivalence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2014/construction-company-vs-municipality-on-communal-encroachment-tax-equivalence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2014/construction-company-vs-municipality-on-communal-encroachment-tax-equivalence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2012/guinean-national-residency-appeal-denied-based-on-permit-status-and-echr-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2012/guinean-national-residency-appeal-denied-based-on-permit-status-and-echr-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2012/guinean-national-residency-appeal-denied-based-on-permit-status-and-echr-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2012/guinean-national-residency-appeal-denied-based-on-permit-status-and-echr-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2012/guinean-national-residency-appeal-denied-based-on-permit-status-and-echr-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2012/guinean-national-residency-appeal-denied-based-on-permit-status-and-echr-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2011/foreign-national-v-federal-administrative-court-residency-extension-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2011/foreign-national-v-federal-administrative-court-residency-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2011/foreign-national-v-federal-administrative-court-residency-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2011/foreign-national-v-federal-administrative-court-residency-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2011/foreign-national-v-federal-administrative-court-residency-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2011/foreign-national-v-federal-administrative-court-residency-extension-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2010/tax-dispute-legal-aid-refusal-appeal-dismissed-for-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2010/tax-dispute-legal-aid-refusal-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2010/tax-dispute-legal-aid-refusal-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2010/tax-dispute-legal-aid-refusal-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2010/tax-dispute-legal-aid-refusal-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2010/tax-dispute-legal-aid-refusal-appeal-dismissed-for-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2009/thai-national-v-switzerland-residence-permit-refusal-due-to-irrevocably-broken-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2009/thai-national-v-switzerland-residence-permit-refusal-due-to-irrevocably-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2009/thai-national-v-switzerland-residence-permit-refusal-due-to-irrevocably-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2009/thai-national-v-switzerland-residence-permit-refusal-due-to-irrevocably-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2009/thai-national-v-switzerland-residence-permit-refusal-due-to-irrevocably-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2009/thai-national-v-switzerland-residence-permit-refusal-due-to-irrevocably-broken-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2008/spouse-s-appeal-against-refusal-to-reconsider-expulsion-of-husband-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2008/spouse-s-appeal-against-refusal-to-reconsider-expulsion-of-husband-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2008/spouse-s-appeal-against-refusal-to-reconsider-expulsion-of-husband-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2008/spouse-s-appeal-against-refusal-to-reconsider-expulsion-of-husband-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2008/spouse-s-appeal-against-refusal-to-reconsider-expulsion-of-husband-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2008/spouse-s-appeal-against-refusal-to-reconsider-expulsion-of-husband-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_439-2007/taxpayer-deduction-for-adult-son-s-support-payments-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2007/taxpayer-deduction-for-adult-son-s-support-payments-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_439-2007/taxpayer-deduction-for-adult-son-s-support-payments-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_439-2007/taxpayer-deduction-for-adult-son-s-support-payments-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_439-2007/taxpayer-deduction-for-adult-son-s-support-payments-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_439-2007/taxpayer-deduction-for-adult-son-s-support-payments-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2024/foreign-national-denied-permit-extension-due-to-persistent-domestic-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2024/foreign-national-denied-permit-extension-due-to-persistent-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2024/foreign-national-denied-permit-extension-due-to-persistent-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2024/foreign-national-denied-permit-extension-due-to-persistent-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2024/foreign-national-denied-permit-extension-due-to-persistent-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2024/foreign-national-denied-permit-extension-due-to-persistent-domestic-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2023/swiss-federal-court-upholds-denial-of-permit-to-italian-citizen-due-to-repeated-criminal-convictions-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2023/swiss-federal-court-upholds-denial-of-permit-to-italian-citizen-due-to-repeated-criminal-convictions-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2023/swiss-federal-court-upholds-denial-of-permit-to-italian-citizen-due-to-repeated-criminal-convictions-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2023/swiss-federal-court-upholds-denial-of-permit-to-italian-citizen-due-to-repeated-criminal-convictions-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2023/swiss-federal-court-upholds-denial-of-permit-to-italian-citizen-due-to-repeated-criminal-convictions-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2023/swiss-federal-court-upholds-denial-of-permit-to-italian-citizen-due-to-repeated-criminal-convictions-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2022/federal-supreme-court-rules-on-lawfulness-of-pre-deportation-detention-for-non-cooperative-national-despite-available-travel-document</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2022/federal-supreme-court-rules-on-lawfulness-of-pre-deportation-detention-for-non-cooperative-national-despite-available-travel-document"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2022/federal-supreme-court-rules-on-lawfulness-of-pre-deportation-detention-for-non-cooperative-national-despite-available-travel-document"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2022/federal-supreme-court-rules-on-lawfulness-of-pre-deportation-detention-for-non-cooperative-national-despite-available-travel-document"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2022/federal-supreme-court-rules-on-lawfulness-of-pre-deportation-detention-for-non-cooperative-national-despite-available-travel-document"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2022/federal-supreme-court-rules-on-lawfulness-of-pre-deportation-detention-for-non-cooperative-national-despite-available-travel-document"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2021/waste-collection-contract-award-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2021/waste-collection-contract-award-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2021/waste-collection-contract-award-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2021/waste-collection-contract-award-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2021/waste-collection-contract-award-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2021/waste-collection-contract-award-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2020/ivorian-national-v-switzerland-migration-office-debt-accumulation-and-appeal-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2020/ivorian-national-v-switzerland-migration-office-debt-accumulation-and-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2020/ivorian-national-v-switzerland-migration-office-debt-accumulation-and-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2020/ivorian-national-v-switzerland-migration-office-debt-accumulation-and-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2020/ivorian-national-v-switzerland-migration-office-debt-accumulation-and-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2020/ivorian-national-v-switzerland-migration-office-debt-accumulation-and-appeal-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2019/taxpayer-v-cantonal-tax-authority-on-procedural-cost-advance-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2019/taxpayer-v-cantonal-tax-authority-on-procedural-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2019/taxpayer-v-cantonal-tax-authority-on-procedural-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2019/taxpayer-v-cantonal-tax-authority-on-procedural-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2019/taxpayer-v-cantonal-tax-authority-on-procedural-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2019/taxpayer-v-cantonal-tax-authority-on-procedural-cost-advance-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2018/corporation-v-tax-authorities-appeal-inadmissible-due-to-procedural-defects-in-challenging-constructive-dividend-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2018/corporation-v-tax-authorities-appeal-inadmissible-due-to-procedural-defects-in-challenging-constructive-dividend-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2018/corporation-v-tax-authorities-appeal-inadmissible-due-to-procedural-defects-in-challenging-constructive-dividend-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2018/corporation-v-tax-authorities-appeal-inadmissible-due-to-procedural-defects-in-challenging-constructive-dividend-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2018/corporation-v-tax-authorities-appeal-inadmissible-due-to-procedural-defects-in-challenging-constructive-dividend-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2018/corporation-v-tax-authorities-appeal-inadmissible-due-to-procedural-defects-in-challenging-constructive-dividend-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2017/mother-and-daughter-v-cantonal-office-of-population-and-migrations-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2017/mother-and-daughter-v-cantonal-office-of-population-and-migrations-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2017/mother-and-daughter-v-cantonal-office-of-population-and-migrations-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2017/mother-and-daughter-v-cantonal-office-of-population-and-migrations-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2017/mother-and-daughter-v-cantonal-office-of-population-and-migrations-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2017/mother-and-daughter-v-cantonal-office-of-population-and-migrations-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2016/state-secretariat-for-migration-v-federal-supreme-court-on-competence-to-revoke-settlement-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2016/state-secretariat-for-migration-v-federal-supreme-court-on-competence-to-revoke-settlement-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2016/state-secretariat-for-migration-v-federal-supreme-court-on-competence-to-revoke-settlement-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2016/state-secretariat-for-migration-v-federal-supreme-court-on-competence-to-revoke-settlement-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2016/state-secretariat-for-migration-v-federal-supreme-court-on-competence-to-revoke-settlement-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2016/state-secretariat-for-migration-v-federal-supreme-court-on-competence-to-revoke-settlement-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2015/swiss-federal-court-upholds-refusal-of-late-family-reunification-due-to-absence-of-major-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2015/swiss-federal-court-upholds-refusal-of-late-family-reunification-due-to-absence-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2015/swiss-federal-court-upholds-refusal-of-late-family-reunification-due-to-absence-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2015/swiss-federal-court-upholds-refusal-of-late-family-reunification-due-to-absence-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2015/swiss-federal-court-upholds-refusal-of-late-family-reunification-due-to-absence-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2015/swiss-federal-court-upholds-refusal-of-late-family-reunification-due-to-absence-of-major-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2014/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2013/condominium-owners-v-tax-authorities-solar-installation-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2013/condominium-owners-v-tax-authorities-solar-installation-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2013/condominium-owners-v-tax-authorities-solar-installation-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2013/condominium-owners-v-tax-authorities-solar-installation-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2013/condominium-owners-v-tax-authorities-solar-installation-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2013/condominium-owners-v-tax-authorities-solar-installation-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2012/refusal-to-renew-study-residence-permit-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2012/refusal-to-renew-study-residence-permit-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2012/refusal-to-renew-study-residence-permit-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2012/refusal-to-renew-study-residence-permit-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2012/refusal-to-renew-study-residence-permit-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2012/refusal-to-renew-study-residence-permit-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2011/restoration-of-appeal-deadline-denied-due-to-insufficient-mistake-regarding-legal-remedy-instruction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2011/restoration-of-appeal-deadline-denied-due-to-insufficient-mistake-regarding-legal-remedy-instruction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2011/restoration-of-appeal-deadline-denied-due-to-insufficient-mistake-regarding-legal-remedy-instruction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2011/restoration-of-appeal-deadline-denied-due-to-insufficient-mistake-regarding-legal-remedy-instruction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2011/restoration-of-appeal-deadline-denied-due-to-insufficient-mistake-regarding-legal-remedy-instruction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2011/restoration-of-appeal-deadline-denied-due-to-insufficient-mistake-regarding-legal-remedy-instruction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2010/cooperative-withholding-tax-notification-procedure-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2010/cooperative-withholding-tax-notification-procedure-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2010/cooperative-withholding-tax-notification-procedure-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2010/cooperative-withholding-tax-notification-procedure-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2010/cooperative-withholding-tax-notification-procedure-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2010/cooperative-withholding-tax-notification-procedure-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2009/former-public-employee-v-state-regarding-position-elimination-and-judge-s-acts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2009/former-public-employee-v-state-regarding-position-elimination-and-judge-s-acts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2009/former-public-employee-v-state-regarding-position-elimination-and-judge-s-acts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2009/former-public-employee-v-state-regarding-position-elimination-and-judge-s-acts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2009/former-public-employee-v-state-regarding-position-elimination-and-judge-s-acts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2009/former-public-employee-v-state-regarding-position-elimination-and-judge-s-acts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2008/federal-supreme-court-declines-review-of-revision-expert-licensing-appeal-based-on-ability-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2008/federal-supreme-court-declines-review-of-revision-expert-licensing-appeal-based-on-ability-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2008/federal-supreme-court-declines-review-of-revision-expert-licensing-appeal-based-on-ability-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2008/federal-supreme-court-declines-review-of-revision-expert-licensing-appeal-based-on-ability-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2008/federal-supreme-court-declines-review-of-revision-expert-licensing-appeal-based-on-ability-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2008/federal-supreme-court-declines-review-of-revision-expert-licensing-appeal-based-on-ability-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_438-2007/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-de-facto-dissolved-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2007/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-de-facto-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_438-2007/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-de-facto-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_438-2007/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-de-facto-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_438-2007/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-de-facto-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_438-2007/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-de-facto-dissolved-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2023/pakistani-national-s-appeal-against-removal-inadmissible-due-to-insufficient-legal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2023/pakistani-national-s-appeal-against-removal-inadmissible-due-to-insufficient-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2023/pakistani-national-s-appeal-against-removal-inadmissible-due-to-insufficient-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2023/pakistani-national-s-appeal-against-removal-inadmissible-due-to-insufficient-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2023/pakistani-national-s-appeal-against-removal-inadmissible-due-to-insufficient-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2023/pakistani-national-s-appeal-against-removal-inadmissible-due-to-insufficient-legal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2021/swiss-denial-of-residence-permit-based-on-presumed-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2021/swiss-denial-of-residence-permit-based-on-presumed-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2021/swiss-denial-of-residence-permit-based-on-presumed-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2021/swiss-denial-of-residence-permit-based-on-presumed-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2021/swiss-denial-of-residence-permit-based-on-presumed-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2021/swiss-denial-of-residence-permit-based-on-presumed-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2020/taxation-of-spousal-life-annuity-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2020/taxation-of-spousal-life-annuity-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2020/taxation-of-spousal-life-annuity-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2020/taxation-of-spousal-life-annuity-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2020/taxation-of-spousal-life-annuity-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2020/taxation-of-spousal-life-annuity-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2019/swiss-federal-supreme-court-partially-annuls-residence-permit-refusal-for-disabled-person-over-article-8-echr-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2019/swiss-federal-supreme-court-partially-annuls-residence-permit-refusal-for-disabled-person-over-article-8-echr-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2019/swiss-federal-supreme-court-partially-annuls-residence-permit-refusal-for-disabled-person-over-article-8-echr-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2019/swiss-federal-supreme-court-partially-annuls-residence-permit-refusal-for-disabled-person-over-article-8-echr-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2019/swiss-federal-supreme-court-partially-annuls-residence-permit-refusal-for-disabled-person-over-article-8-echr-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2019/swiss-federal-supreme-court-partially-annuls-residence-permit-refusal-for-disabled-person-over-article-8-echr-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2018/taxpayer-vs-tax-authority-on-cumulative-depreciation-calculation-in-agricultural-property-realization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2018/taxpayer-vs-tax-authority-on-cumulative-depreciation-calculation-in-agricultural-property-realization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2018/taxpayer-vs-tax-authority-on-cumulative-depreciation-calculation-in-agricultural-property-realization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2018/taxpayer-vs-tax-authority-on-cumulative-depreciation-calculation-in-agricultural-property-realization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2018/taxpayer-vs-tax-authority-on-cumulative-depreciation-calculation-in-agricultural-property-realization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2018/taxpayer-vs-tax-authority-on-cumulative-depreciation-calculation-in-agricultural-property-realization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2017/taxi-driver-s-claim-for-partial-refund-of-public-service-permit-tax-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2017/taxi-driver-s-claim-for-partial-refund-of-public-service-permit-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2017/taxi-driver-s-claim-for-partial-refund-of-public-service-permit-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2017/taxi-driver-s-claim-for-partial-refund-of-public-service-permit-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2017/taxi-driver-s-claim-for-partial-refund-of-public-service-permit-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2017/taxi-driver-s-claim-for-partial-refund-of-public-service-permit-tax-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2015/in-re-zurich-rescue-service-transport-cost-billing-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2015/in-re-zurich-rescue-service-transport-cost-billing-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2015/in-re-zurich-rescue-service-transport-cost-billing-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2015/in-re-zurich-rescue-service-transport-cost-billing-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2015/in-re-zurich-rescue-service-transport-cost-billing-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2015/in-re-zurich-rescue-service-transport-cost-billing-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2014/bosnian-national-v-lack-of-payment-of-advance-on-costs-for-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2014/bosnian-national-v-lack-of-payment-of-advance-on-costs-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2014/bosnian-national-v-lack-of-payment-of-advance-on-costs-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2014/bosnian-national-v-lack-of-payment-of-advance-on-costs-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2014/bosnian-national-v-lack-of-payment-of-advance-on-costs-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2014/bosnian-national-v-lack-of-payment-of-advance-on-costs-for-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2013/ivorian-national-s-residence-permit-appeal-after-refused-marriage-fails-due-to-prior-abuse-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2013/ivorian-national-s-residence-permit-appeal-after-refused-marriage-fails-due-to-prior-abuse-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2013/ivorian-national-s-residence-permit-appeal-after-refused-marriage-fails-due-to-prior-abuse-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2013/ivorian-national-s-residence-permit-appeal-after-refused-marriage-fails-due-to-prior-abuse-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2013/ivorian-national-s-residence-permit-appeal-after-refused-marriage-fails-due-to-prior-abuse-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2013/ivorian-national-s-residence-permit-appeal-after-refused-marriage-fails-due-to-prior-abuse-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2012/insurance-company-fee-dispute-and-procedural-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2012/insurance-company-fee-dispute-and-procedural-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2012/insurance-company-fee-dispute-and-procedural-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2012/insurance-company-fee-dispute-and-procedural-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2012/insurance-company-fee-dispute-and-procedural-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2012/insurance-company-fee-dispute-and-procedural-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2011/asylum-seekers-v-federal-migration-office-data-processing-during-nationality-clarification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2011/asylum-seekers-v-federal-migration-office-data-processing-during-nationality-clarification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2011/asylum-seekers-v-federal-migration-office-data-processing-during-nationality-clarification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2011/asylum-seekers-v-federal-migration-office-data-processing-during-nationality-clarification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2011/asylum-seekers-v-federal-migration-office-data-processing-during-nationality-clarification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2011/asylum-seekers-v-federal-migration-office-data-processing-during-nationality-clarification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2010/alimony-payments-preclude-payer-from-claiming-child-dependency-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2010/alimony-payments-preclude-payer-from-claiming-child-dependency-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2010/alimony-payments-preclude-payer-from-claiming-child-dependency-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2010/alimony-payments-preclude-payer-from-claiming-child-dependency-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2010/alimony-payments-preclude-payer-from-claiming-child-dependency-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2010/alimony-payments-preclude-payer-from-claiming-child-dependency-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2009/ivorian-asylum-seeker-challenging-spatial-exclusion-based-on-drug-hotspot-presence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2009/ivorian-asylum-seeker-challenging-spatial-exclusion-based-on-drug-hotspot-presence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2009/ivorian-asylum-seeker-challenging-spatial-exclusion-based-on-drug-hotspot-presence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2009/ivorian-asylum-seeker-challenging-spatial-exclusion-based-on-drug-hotspot-presence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2009/ivorian-asylum-seeker-challenging-spatial-exclusion-based-on-drug-hotspot-presence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2009/ivorian-asylum-seeker-challenging-spatial-exclusion-based-on-drug-hotspot-presence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2008/cameroonian-mother-denied-residence-permit-despite-swiss-child-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2008/cameroonian-mother-denied-residence-permit-despite-swiss-child-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2008/cameroonian-mother-denied-residence-permit-despite-swiss-child-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2008/cameroonian-mother-denied-residence-permit-despite-swiss-child-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2008/cameroonian-mother-denied-residence-permit-despite-swiss-child-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2008/cameroonian-mother-denied-residence-permit-despite-swiss-child-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_437-2007/foreign-national-v-regional-administrative-court-procedural-non-compliance-in-humanitarian-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2007/foreign-national-v-regional-administrative-court-procedural-non-compliance-in-humanitarian-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_437-2007/foreign-national-v-regional-administrative-court-procedural-non-compliance-in-humanitarian-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_437-2007/foreign-national-v-regional-administrative-court-procedural-non-compliance-in-humanitarian-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_437-2007/foreign-national-v-regional-administrative-court-procedural-non-compliance-in-humanitarian-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_437-2007/foreign-national-v-regional-administrative-court-procedural-non-compliance-in-humanitarian-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2025/gabonese-national-s-appeal-on-hardship-residence-permit-inadmissible-due-to-illegal-status-and-unsubstantiated-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2025/gabonese-national-s-appeal-on-hardship-residence-permit-inadmissible-due-to-illegal-status-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2025/gabonese-national-s-appeal-on-hardship-residence-permit-inadmissible-due-to-illegal-status-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2025/gabonese-national-s-appeal-on-hardship-residence-permit-inadmissible-due-to-illegal-status-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2025/gabonese-national-s-appeal-on-hardship-residence-permit-inadmissible-due-to-illegal-status-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2025/gabonese-national-s-appeal-on-hardship-residence-permit-inadmissible-due-to-illegal-status-and-unsubstantiated-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2024/federal-supreme-court-upholds-lifetime-animal-prohibition-for-repeated-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2024/federal-supreme-court-upholds-lifetime-animal-prohibition-for-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2024/federal-supreme-court-upholds-lifetime-animal-prohibition-for-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2024/federal-supreme-court-upholds-lifetime-animal-prohibition-for-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2024/federal-supreme-court-upholds-lifetime-animal-prohibition-for-repeated-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2024/federal-supreme-court-upholds-lifetime-animal-prohibition-for-repeated-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2022/company-tax-reassessment-for-improper-shareholder-expense-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2022/company-tax-reassessment-for-improper-shareholder-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2022/company-tax-reassessment-for-improper-shareholder-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2022/company-tax-reassessment-for-improper-shareholder-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2022/company-tax-reassessment-for-improper-shareholder-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2022/company-tax-reassessment-for-improper-shareholder-expense-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2021/residence-permit-renewal-denial-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2021/residence-permit-renewal-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2021/residence-permit-renewal-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2021/residence-permit-renewal-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2021/residence-permit-renewal-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2021/residence-permit-renewal-denial-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2020/revocation-of-residence-permit-based-on-marriage-duration-of-cohabitation-in-switzerland-required</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2020/revocation-of-residence-permit-based-on-marriage-duration-of-cohabitation-in-switzerland-required"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2020/revocation-of-residence-permit-based-on-marriage-duration-of-cohabitation-in-switzerland-required"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2020/revocation-of-residence-permit-based-on-marriage-duration-of-cohabitation-in-switzerland-required"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2020/revocation-of-residence-permit-based-on-marriage-duration-of-cohabitation-in-switzerland-required"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2020/revocation-of-residence-permit-based-on-marriage-duration-of-cohabitation-in-switzerland-required"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2019/taxpayer-appeal-dismissed-for-failure-to-challenge-inadmissibility-ruling-based-on-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2019/taxpayer-appeal-dismissed-for-failure-to-challenge-inadmissibility-ruling-based-on-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2019/taxpayer-appeal-dismissed-for-failure-to-challenge-inadmissibility-ruling-based-on-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2019/taxpayer-appeal-dismissed-for-failure-to-challenge-inadmissibility-ruling-based-on-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2019/taxpayer-appeal-dismissed-for-failure-to-challenge-inadmissibility-ruling-based-on-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2019/taxpayer-appeal-dismissed-for-failure-to-challenge-inadmissibility-ruling-based-on-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2018/iranian-national-v-state-secretariat-for-migration-residency-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2018/iranian-national-v-state-secretariat-for-migration-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2018/iranian-national-v-state-secretariat-for-migration-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2018/iranian-national-v-state-secretariat-for-migration-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2018/iranian-national-v-state-secretariat-for-migration-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2018/iranian-national-v-state-secretariat-for-migration-residency-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2017/municipality-appeal-of-supervisory-fine-dismissed-due-to-lack-of-legal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2017/municipality-appeal-of-supervisory-fine-dismissed-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2017/municipality-appeal-of-supervisory-fine-dismissed-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2017/municipality-appeal-of-supervisory-fine-dismissed-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2017/municipality-appeal-of-supervisory-fine-dismissed-due-to-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2017/municipality-appeal-of-supervisory-fine-dismissed-due-to-lack-of-legal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2016/france-switzerland-dta-and-183-day-rule-application-for-international-organization-employee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2016/france-switzerland-dta-and-183-day-rule-application-for-international-organization-employee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2016/france-switzerland-dta-and-183-day-rule-application-for-international-organization-employee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2016/france-switzerland-dta-and-183-day-rule-application-for-international-organization-employee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2016/france-switzerland-dta-and-183-day-rule-application-for-international-organization-employee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2016/france-switzerland-dta-and-183-day-rule-application-for-international-organization-employee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2015/freight-forwarder-s-request-for-post-importation-customs-tariff-correction-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2015/freight-forwarder-s-request-for-post-importation-customs-tariff-correction-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2015/freight-forwarder-s-request-for-post-importation-customs-tariff-correction-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2015/freight-forwarder-s-request-for-post-importation-customs-tariff-correction-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2015/freight-forwarder-s-request-for-post-importation-customs-tariff-correction-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2015/freight-forwarder-s-request-for-post-importation-customs-tariff-correction-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2013/acquisition-of-citizenship-renders-residence-permit-appeal-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2013/acquisition-of-citizenship-renders-residence-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2013/acquisition-of-citizenship-renders-residence-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2013/acquisition-of-citizenship-renders-residence-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2013/acquisition-of-citizenship-renders-residence-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2013/acquisition-of-citizenship-renders-residence-permit-appeal-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2012/turkish-national-s-asylum-expulsion-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2012/turkish-national-s-asylum-expulsion-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2012/turkish-national-s-asylum-expulsion-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2012/turkish-national-s-asylum-expulsion-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2012/turkish-national-s-asylum-expulsion-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2012/turkish-national-s-asylum-expulsion-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2011/swiss-federal-supreme-court-upholds-denial-of-tax-reimbursement-to-uk-remittance-basis-taxpayer-on-pension-capital-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2011/swiss-federal-supreme-court-upholds-denial-of-tax-reimbursement-to-uk-remittance-basis-taxpayer-on-pension-capital-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2011/swiss-federal-supreme-court-upholds-denial-of-tax-reimbursement-to-uk-remittance-basis-taxpayer-on-pension-capital-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2011/swiss-federal-supreme-court-upholds-denial-of-tax-reimbursement-to-uk-remittance-basis-taxpayer-on-pension-capital-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2011/swiss-federal-supreme-court-upholds-denial-of-tax-reimbursement-to-uk-remittance-basis-taxpayer-on-pension-capital-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2011/swiss-federal-supreme-court-upholds-denial-of-tax-reimbursement-to-uk-remittance-basis-taxpayer-on-pension-capital-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2010/taxpayer-appeal-regarding-family-allowances-child-support-deductions-and-tax-regulation-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2010/taxpayer-appeal-regarding-family-allowances-child-support-deductions-and-tax-regulation-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2010/taxpayer-appeal-regarding-family-allowances-child-support-deductions-and-tax-regulation-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2010/taxpayer-appeal-regarding-family-allowances-child-support-deductions-and-tax-regulation-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2010/taxpayer-appeal-regarding-family-allowances-child-support-deductions-and-tax-regulation-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2010/taxpayer-appeal-regarding-family-allowances-child-support-deductions-and-tax-regulation-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2009/macedonian-national-deportation-after-domestic-violence-and-failed-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2009/macedonian-national-deportation-after-domestic-violence-and-failed-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2009/macedonian-national-deportation-after-domestic-violence-and-failed-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2009/macedonian-national-deportation-after-domestic-violence-and-failed-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2009/macedonian-national-deportation-after-domestic-violence-and-failed-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2009/macedonian-national-deportation-after-domestic-violence-and-failed-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2008/foreign-national-expulsion-upheld-for-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2008/foreign-national-expulsion-upheld-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2008/foreign-national-expulsion-upheld-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2008/foreign-national-expulsion-upheld-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2008/foreign-national-expulsion-upheld-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2008/foreign-national-expulsion-upheld-for-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_436-2007/taxpayer-challenge-to-discretionary-assessment-due-to-failure-to-substantiate-asset-decrease</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2007/taxpayer-challenge-to-discretionary-assessment-due-to-failure-to-substantiate-asset-decrease"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_436-2007/taxpayer-challenge-to-discretionary-assessment-due-to-failure-to-substantiate-asset-decrease"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_436-2007/taxpayer-challenge-to-discretionary-assessment-due-to-failure-to-substantiate-asset-decrease"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_436-2007/taxpayer-challenge-to-discretionary-assessment-due-to-failure-to-substantiate-asset-decrease"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_436-2007/taxpayer-challenge-to-discretionary-assessment-due-to-failure-to-substantiate-asset-decrease"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2024/appeal-dismissed-for-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2024/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2024/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2024/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2024/appeal-dismissed-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2024/appeal-dismissed-for-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2023/swiss-federal-supreme-court-upholds-deportation-of-tunisian-national-despite-hardship-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2023/swiss-federal-supreme-court-upholds-deportation-of-tunisian-national-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2023/swiss-federal-supreme-court-upholds-deportation-of-tunisian-national-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2023/swiss-federal-supreme-court-upholds-deportation-of-tunisian-national-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2023/swiss-federal-supreme-court-upholds-deportation-of-tunisian-national-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2023/swiss-federal-supreme-court-upholds-deportation-of-tunisian-national-despite-hardship-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-bank-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-bank-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2020/dominican-national-v-switzerland-refusal-to-renew-residency-due-to-attempted-homicide-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2020/dominican-national-v-switzerland-refusal-to-renew-residency-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2020/dominican-national-v-switzerland-refusal-to-renew-residency-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2020/dominican-national-v-switzerland-refusal-to-renew-residency-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2020/dominican-national-v-switzerland-refusal-to-renew-residency-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2020/dominican-national-v-switzerland-refusal-to-renew-residency-due-to-attempted-homicide-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2019/turkish-national-v-switzerland-sham-marriage-residence-permit-revocation-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2019/turkish-national-v-switzerland-sham-marriage-residence-permit-revocation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2019/turkish-national-v-switzerland-sham-marriage-residence-permit-revocation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2019/turkish-national-v-switzerland-sham-marriage-residence-permit-revocation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2019/turkish-national-v-switzerland-sham-marriage-residence-permit-revocation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2019/turkish-national-v-switzerland-sham-marriage-residence-permit-revocation-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2018/taxpayers-challenge-federal-cantonal-and-communal-tax-assessments-over-missed-deadlines-and-failure-to-provide-financial-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2018/taxpayers-challenge-federal-cantonal-and-communal-tax-assessments-over-missed-deadlines-and-failure-to-provide-financial-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2018/taxpayers-challenge-federal-cantonal-and-communal-tax-assessments-over-missed-deadlines-and-failure-to-provide-financial-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2018/taxpayers-challenge-federal-cantonal-and-communal-tax-assessments-over-missed-deadlines-and-failure-to-provide-financial-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2018/taxpayers-challenge-federal-cantonal-and-communal-tax-assessments-over-missed-deadlines-and-failure-to-provide-financial-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2018/taxpayers-challenge-federal-cantonal-and-communal-tax-assessments-over-missed-deadlines-and-failure-to-provide-financial-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2017/tax-evasion-discretionary-assessment-and-mandatory-contributions-scrap-metal-trade</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2017/tax-evasion-discretionary-assessment-and-mandatory-contributions-scrap-metal-trade"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2017/tax-evasion-discretionary-assessment-and-mandatory-contributions-scrap-metal-trade"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2017/tax-evasion-discretionary-assessment-and-mandatory-contributions-scrap-metal-trade"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2017/tax-evasion-discretionary-assessment-and-mandatory-contributions-scrap-metal-trade"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2017/tax-evasion-discretionary-assessment-and-mandatory-contributions-scrap-metal-trade"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2016/swiss-federal-court-upholds-expulsion-of-romanian-national-due-to-lack-of-work-permit-under-afmp-transitional-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2016/swiss-federal-court-upholds-expulsion-of-romanian-national-due-to-lack-of-work-permit-under-afmp-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2016/swiss-federal-court-upholds-expulsion-of-romanian-national-due-to-lack-of-work-permit-under-afmp-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2016/swiss-federal-court-upholds-expulsion-of-romanian-national-due-to-lack-of-work-permit-under-afmp-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2016/swiss-federal-court-upholds-expulsion-of-romanian-national-due-to-lack-of-work-permit-under-afmp-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2016/swiss-federal-court-upholds-expulsion-of-romanian-national-due-to-lack-of-work-permit-under-afmp-transitional-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2015/mootness-due-to-subsequent-fat-action-granting-time-limit-reinstatement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2015/mootness-due-to-subsequent-fat-action-granting-time-limit-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2015/mootness-due-to-subsequent-fat-action-granting-time-limit-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2015/mootness-due-to-subsequent-fat-action-granting-time-limit-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2015/mootness-due-to-subsequent-fat-action-granting-time-limit-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2015/mootness-due-to-subsequent-fat-action-granting-time-limit-reinstatement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2014/asylum-seeker-v-federal-office-for-migration-parental-rights-and-foster-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2014/asylum-seeker-v-federal-office-for-migration-parental-rights-and-foster-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2014/asylum-seeker-v-federal-office-for-migration-parental-rights-and-foster-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2014/asylum-seeker-v-federal-office-for-migration-parental-rights-and-foster-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2014/asylum-seeker-v-federal-office-for-migration-parental-rights-and-foster-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2014/asylum-seeker-v-federal-office-for-migration-parental-rights-and-foster-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2013/grid-operator-costs-following-annulment-of-elcom-tariff-disposition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2013/grid-operator-costs-following-annulment-of-elcom-tariff-disposition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2013/grid-operator-costs-following-annulment-of-elcom-tariff-disposition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2013/grid-operator-costs-following-annulment-of-elcom-tariff-disposition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2013/grid-operator-costs-following-annulment-of-elcom-tariff-disposition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2013/grid-operator-costs-following-annulment-of-elcom-tariff-disposition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2012/student-exmatriculation-appeal-formal-defect-and-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2012/student-exmatriculation-appeal-formal-defect-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2012/student-exmatriculation-appeal-formal-defect-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2012/student-exmatriculation-appeal-formal-defect-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2012/student-exmatriculation-appeal-formal-defect-and-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2012/student-exmatriculation-appeal-formal-defect-and-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2011/brazilian-national-s-residence-permit-appeal-dismissed-for-procedural-defects-and-lack-of-merit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2011/brazilian-national-s-residence-permit-appeal-dismissed-for-procedural-defects-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2011/brazilian-national-s-residence-permit-appeal-dismissed-for-procedural-defects-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2011/brazilian-national-s-residence-permit-appeal-dismissed-for-procedural-defects-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2011/brazilian-national-s-residence-permit-appeal-dismissed-for-procedural-defects-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2011/brazilian-national-s-residence-permit-appeal-dismissed-for-procedural-defects-and-lack-of-merit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2010/cameroonian-national-detention-for-refusal-to-depart-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2010/cameroonian-national-detention-for-refusal-to-depart-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2010/cameroonian-national-detention-for-refusal-to-depart-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2010/cameroonian-national-detention-for-refusal-to-depart-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2010/cameroonian-national-detention-for-refusal-to-depart-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2010/cameroonian-national-detention-for-refusal-to-depart-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2009/brazilian-national-s-residence-permit-appeal-denied-on-hardship-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2009/brazilian-national-s-residence-permit-appeal-denied-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2009/brazilian-national-s-residence-permit-appeal-denied-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2009/brazilian-national-s-residence-permit-appeal-denied-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2009/brazilian-national-s-residence-permit-appeal-denied-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2009/brazilian-national-s-residence-permit-appeal-denied-on-hardship-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2008/moroccan-national-vs-switzerland-residence-permit-after-divorce-and-failed-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2008/moroccan-national-vs-switzerland-residence-permit-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2008/moroccan-national-vs-switzerland-residence-permit-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2008/moroccan-national-vs-switzerland-residence-permit-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2008/moroccan-national-vs-switzerland-residence-permit-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2008/moroccan-national-vs-switzerland-residence-permit-after-divorce-and-failed-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_435-2007/woman-v-switzerland-family-reunification-despite-prior-expulsion-and-suspected-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2007/woman-v-switzerland-family-reunification-despite-prior-expulsion-and-suspected-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_435-2007/woman-v-switzerland-family-reunification-despite-prior-expulsion-and-suspected-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_435-2007/woman-v-switzerland-family-reunification-despite-prior-expulsion-and-suspected-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_435-2007/woman-v-switzerland-family-reunification-despite-prior-expulsion-and-suspected-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_435-2007/woman-v-switzerland-family-reunification-despite-prior-expulsion-and-suspected-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2025/complainant-v-notary-s-chamber-and-cantonal-court-holographic-will-and-debt-remission-advice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2025/complainant-v-notary-s-chamber-and-cantonal-court-holographic-will-and-debt-remission-advice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2025/complainant-v-notary-s-chamber-and-cantonal-court-holographic-will-and-debt-remission-advice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2025/complainant-v-notary-s-chamber-and-cantonal-court-holographic-will-and-debt-remission-advice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2025/complainant-v-notary-s-chamber-and-cantonal-court-holographic-will-and-debt-remission-advice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2025/complainant-v-notary-s-chamber-and-cantonal-court-holographic-will-and-debt-remission-advice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2024/ivorian-national-s-late-family-reunification-request-denied-due-to-insufficient-major-personal-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2024/ivorian-national-s-late-family-reunification-request-denied-due-to-insufficient-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2024/ivorian-national-s-late-family-reunification-request-denied-due-to-insufficient-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2024/ivorian-national-s-late-family-reunification-request-denied-due-to-insufficient-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2024/ivorian-national-s-late-family-reunification-request-denied-due-to-insufficient-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2024/ivorian-national-s-late-family-reunification-request-denied-due-to-insufficient-major-personal-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2023/algerian-national-detention-pending-deportation-upheld-despite-delay-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2023/algerian-national-detention-pending-deportation-upheld-despite-delay-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2023/algerian-national-detention-pending-deportation-upheld-despite-delay-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2023/algerian-national-detention-pending-deportation-upheld-despite-delay-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2023/algerian-national-detention-pending-deportation-upheld-despite-delay-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2023/algerian-national-detention-pending-deportation-upheld-despite-delay-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2022/federal-court-upholds-non-renewal-of-italian-national-s-residence-permit-due-to-loss-of-worker-status-and-lack-of-permanent-incapacity-to-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2022/federal-court-upholds-non-renewal-of-italian-national-s-residence-permit-due-to-loss-of-worker-status-and-lack-of-permanent-incapacity-to-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2022/federal-court-upholds-non-renewal-of-italian-national-s-residence-permit-due-to-loss-of-worker-status-and-lack-of-permanent-incapacity-to-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2022/federal-court-upholds-non-renewal-of-italian-national-s-residence-permit-due-to-loss-of-worker-status-and-lack-of-permanent-incapacity-to-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2022/federal-court-upholds-non-renewal-of-italian-national-s-residence-permit-due-to-loss-of-worker-status-and-lack-of-permanent-incapacity-to-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2022/federal-court-upholds-non-renewal-of-italian-national-s-residence-permit-due-to-loss-of-worker-status-and-lack-of-permanent-incapacity-to-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2021/taxpayer-deduction-of-accrued-interest-vs-due-and-payable-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2021/taxpayer-deduction-of-accrued-interest-vs-due-and-payable-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2021/taxpayer-deduction-of-accrued-interest-vs-due-and-payable-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2021/taxpayer-deduction-of-accrued-interest-vs-due-and-payable-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2021/taxpayer-deduction-of-accrued-interest-vs-due-and-payable-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2021/taxpayer-deduction-of-accrued-interest-vs-due-and-payable-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2020/revocation-of-settlement-permit-for-violent-criminal-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2020/revocation-of-settlement-permit-for-violent-criminal-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2020/revocation-of-settlement-permit-for-violent-criminal-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2020/revocation-of-settlement-permit-for-violent-criminal-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2020/revocation-of-settlement-permit-for-violent-criminal-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2020/revocation-of-settlement-permit-for-violent-criminal-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2019/swiss-federal-supreme-court-overturns-unequal-flood-protection-contribution-imposed-on-railway-concessionaires</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2019/swiss-federal-supreme-court-overturns-unequal-flood-protection-contribution-imposed-on-railway-concessionaires"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2019/swiss-federal-supreme-court-overturns-unequal-flood-protection-contribution-imposed-on-railway-concessionaires"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2019/swiss-federal-supreme-court-overturns-unequal-flood-protection-contribution-imposed-on-railway-concessionaires"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2019/swiss-federal-supreme-court-overturns-unequal-flood-protection-contribution-imposed-on-railway-concessionaires"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2019/swiss-federal-supreme-court-overturns-unequal-flood-protection-contribution-imposed-on-railway-concessionaires"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2018/tunisian-national-v-switzerland-non-renewal-of-residency-permit-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2018/tunisian-national-v-switzerland-non-renewal-of-residency-permit-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2018/tunisian-national-v-switzerland-non-renewal-of-residency-permit-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2018/tunisian-national-v-switzerland-non-renewal-of-residency-permit-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2018/tunisian-national-v-switzerland-non-renewal-of-residency-permit-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2018/tunisian-national-v-switzerland-non-renewal-of-residency-permit-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2017/homeowner-tax-deduction-dispute-maintenance-vs-repair-costs-for-heating-system</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2017/homeowner-tax-deduction-dispute-maintenance-vs-repair-costs-for-heating-system"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2017/homeowner-tax-deduction-dispute-maintenance-vs-repair-costs-for-heating-system"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2017/homeowner-tax-deduction-dispute-maintenance-vs-repair-costs-for-heating-system"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2017/homeowner-tax-deduction-dispute-maintenance-vs-repair-costs-for-heating-system"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2017/homeowner-tax-deduction-dispute-maintenance-vs-repair-costs-for-heating-system"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2015/malaysian-national-s-hardship-permit-application-in-switzerland-after-mother-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2015/malaysian-national-s-hardship-permit-application-in-switzerland-after-mother-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2015/malaysian-national-s-hardship-permit-application-in-switzerland-after-mother-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2015/malaysian-national-s-hardship-permit-application-in-switzerland-after-mother-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2015/malaysian-national-s-hardship-permit-application-in-switzerland-after-mother-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2015/malaysian-national-s-hardship-permit-application-in-switzerland-after-mother-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2014/bulgarian-couple-residency-denial-upheld-despite-long-unauthorized-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2014/bulgarian-couple-residency-denial-upheld-despite-long-unauthorized-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2014/bulgarian-couple-residency-denial-upheld-despite-long-unauthorized-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2014/bulgarian-couple-residency-denial-upheld-despite-long-unauthorized-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2014/bulgarian-couple-residency-denial-upheld-despite-long-unauthorized-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2014/bulgarian-couple-residency-denial-upheld-despite-long-unauthorized-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2013/grid-operator-costs-liability-in-tariff-dispute-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2013/grid-operator-costs-liability-in-tariff-dispute-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2013/grid-operator-costs-liability-in-tariff-dispute-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2013/grid-operator-costs-liability-in-tariff-dispute-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2013/grid-operator-costs-liability-in-tariff-dispute-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2013/grid-operator-costs-liability-in-tariff-dispute-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2012/revocation-of-settlement-permit-for-recidivist-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2012/revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2012/revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2012/revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2012/revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2012/revocation-of-settlement-permit-for-recidivist-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2011/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-after-short-term-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2011/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2011/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2011/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2011/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2011/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-after-short-term-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2009/liechtenstein-tax-authority-v-insurance-intermediary-vat-exemption-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2009/liechtenstein-tax-authority-v-insurance-intermediary-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2009/liechtenstein-tax-authority-v-insurance-intermediary-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2009/liechtenstein-tax-authority-v-insurance-intermediary-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2009/liechtenstein-tax-authority-v-insurance-intermediary-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2009/liechtenstein-tax-authority-v-insurance-intermediary-vat-exemption-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2008/federal-supreme-court-upholds-owners-contribution-procedure-for-road-development</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2008/federal-supreme-court-upholds-owners-contribution-procedure-for-road-development"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2008/federal-supreme-court-upholds-owners-contribution-procedure-for-road-development"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2008/federal-supreme-court-upholds-owners-contribution-procedure-for-road-development"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2008/federal-supreme-court-upholds-owners-contribution-procedure-for-road-development"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2008/federal-supreme-court-upholds-owners-contribution-procedure-for-road-development"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_434-2007/nigerian-asylum-seeker-detention-for-removal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2007/nigerian-asylum-seeker-detention-for-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_434-2007/nigerian-asylum-seeker-detention-for-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_434-2007/nigerian-asylum-seeker-detention-for-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_434-2007/nigerian-asylum-seeker-detention-for-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_434-2007/nigerian-asylum-seeker-detention-for-removal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2023/boat-owner-v-municipality-regarding-harbor-mooring-waitlist</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2023/boat-owner-v-municipality-regarding-harbor-mooring-waitlist"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2023/boat-owner-v-municipality-regarding-harbor-mooring-waitlist"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2023/boat-owner-v-municipality-regarding-harbor-mooring-waitlist"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2023/boat-owner-v-municipality-regarding-harbor-mooring-waitlist"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2023/boat-owner-v-municipality-regarding-harbor-mooring-waitlist"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2022/tax-administrative-assistance-appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2022/tax-administrative-assistance-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2022/tax-administrative-assistance-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2022/tax-administrative-assistance-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2022/tax-administrative-assistance-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2022/tax-administrative-assistance-appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-dependent-moroccan-mother-lacking-sufficient-sponsor-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-dependent-moroccan-mother-lacking-sufficient-sponsor-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-dependent-moroccan-mother-lacking-sufficient-sponsor-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-dependent-moroccan-mother-lacking-sufficient-sponsor-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-dependent-moroccan-mother-lacking-sufficient-sponsor-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-dependent-moroccan-mother-lacking-sufficient-sponsor-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2020/kosovar-national-s-residence-permit-renewal-refusal-upheld-on-inadmissibility-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2020/kosovar-national-s-residence-permit-renewal-refusal-upheld-on-inadmissibility-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2020/kosovar-national-s-residence-permit-renewal-refusal-upheld-on-inadmissibility-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2020/kosovar-national-s-residence-permit-renewal-refusal-upheld-on-inadmissibility-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2020/kosovar-national-s-residence-permit-renewal-refusal-upheld-on-inadmissibility-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2020/kosovar-national-s-residence-permit-renewal-refusal-upheld-on-inadmissibility-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2019/importer-challenge-to-snus-ban-upheld-release-of-goods-ordered</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2019/importer-challenge-to-snus-ban-upheld-release-of-goods-ordered"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2019/importer-challenge-to-snus-ban-upheld-release-of-goods-ordered"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2019/importer-challenge-to-snus-ban-upheld-release-of-goods-ordered"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2019/importer-challenge-to-snus-ban-upheld-release-of-goods-ordered"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2019/importer-challenge-to-snus-ban-upheld-release-of-goods-ordered"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2018/energy-ordinance-appeal-dismissed-for-missed-cantonal-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2018/energy-ordinance-appeal-dismissed-for-missed-cantonal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2018/energy-ordinance-appeal-dismissed-for-missed-cantonal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2018/energy-ordinance-appeal-dismissed-for-missed-cantonal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2018/energy-ordinance-appeal-dismissed-for-missed-cantonal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2018/energy-ordinance-appeal-dismissed-for-missed-cantonal-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2017/sanctioned-company-s-challenge-to-competitor-s-participatory-status-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2017/sanctioned-company-s-challenge-to-competitor-s-participatory-status-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2017/sanctioned-company-s-challenge-to-competitor-s-participatory-status-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2017/sanctioned-company-s-challenge-to-competitor-s-participatory-status-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2017/sanctioned-company-s-challenge-to-competitor-s-participatory-status-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2017/sanctioned-company-s-challenge-to-competitor-s-participatory-status-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2016/tax-evasion-penalty-upheld-for-unjustified-intercompany-expenses-and-director-negligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2016/tax-evasion-penalty-upheld-for-unjustified-intercompany-expenses-and-director-negligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2016/tax-evasion-penalty-upheld-for-unjustified-intercompany-expenses-and-director-negligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2016/tax-evasion-penalty-upheld-for-unjustified-intercompany-expenses-and-director-negligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2016/tax-evasion-penalty-upheld-for-unjustified-intercompany-expenses-and-director-negligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2016/tax-evasion-penalty-upheld-for-unjustified-intercompany-expenses-and-director-negligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2015/owner-s-request-for-second-water-meter-for-garden-irrigation-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2015/owner-s-request-for-second-water-meter-for-garden-irrigation-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2015/owner-s-request-for-second-water-meter-for-garden-irrigation-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2015/owner-s-request-for-second-water-meter-for-garden-irrigation-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2015/owner-s-request-for-second-water-meter-for-garden-irrigation-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2015/owner-s-request-for-second-water-meter-for-garden-irrigation-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2014/appeal-dismissed-due-to-untimely-filing-in-property-alienation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2014/appeal-dismissed-due-to-untimely-filing-in-property-alienation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2014/appeal-dismissed-due-to-untimely-filing-in-property-alienation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2014/appeal-dismissed-due-to-untimely-filing-in-property-alienation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2014/appeal-dismissed-due-to-untimely-filing-in-property-alienation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2014/appeal-dismissed-due-to-untimely-filing-in-property-alienation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2013/federal-supreme-court-upholds-denial-of-bar-registration-for-lawyer-employed-by-foreign-llp-lacking-swiss-supervisory-guarantees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2013/federal-supreme-court-upholds-denial-of-bar-registration-for-lawyer-employed-by-foreign-llp-lacking-swiss-supervisory-guarantees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2013/federal-supreme-court-upholds-denial-of-bar-registration-for-lawyer-employed-by-foreign-llp-lacking-swiss-supervisory-guarantees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2013/federal-supreme-court-upholds-denial-of-bar-registration-for-lawyer-employed-by-foreign-llp-lacking-swiss-supervisory-guarantees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2013/federal-supreme-court-upholds-denial-of-bar-registration-for-lawyer-employed-by-foreign-llp-lacking-swiss-supervisory-guarantees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2013/federal-supreme-court-upholds-denial-of-bar-registration-for-lawyer-employed-by-foreign-llp-lacking-swiss-supervisory-guarantees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2012/moroccan-national-s-appeal-against-residency-refusal-on-grounds-of-insufficient-integration-and-parental-ties-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2012/moroccan-national-s-appeal-against-residency-refusal-on-grounds-of-insufficient-integration-and-parental-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2012/moroccan-national-s-appeal-against-residency-refusal-on-grounds-of-insufficient-integration-and-parental-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2012/moroccan-national-s-appeal-against-residency-refusal-on-grounds-of-insufficient-integration-and-parental-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2012/moroccan-national-s-appeal-against-residency-refusal-on-grounds-of-insufficient-integration-and-parental-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2012/moroccan-national-s-appeal-against-residency-refusal-on-grounds-of-insufficient-integration-and-parental-ties-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2011/families-v-school-board-on-bus-service-reduction-and-lunch-subsidy-sufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2011/families-v-school-board-on-bus-service-reduction-and-lunch-subsidy-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2011/families-v-school-board-on-bus-service-reduction-and-lunch-subsidy-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2011/families-v-school-board-on-bus-service-reduction-and-lunch-subsidy-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2011/families-v-school-board-on-bus-service-reduction-and-lunch-subsidy-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2011/families-v-school-board-on-bus-service-reduction-and-lunch-subsidy-sufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2009/property-owner-v-municipal-commission-sewage-remediation-costs-appeal-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2009/property-owner-v-municipal-commission-sewage-remediation-costs-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2009/property-owner-v-municipal-commission-sewage-remediation-costs-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2009/property-owner-v-municipal-commission-sewage-remediation-costs-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2009/property-owner-v-municipal-commission-sewage-remediation-costs-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2009/property-owner-v-municipal-commission-sewage-remediation-costs-appeal-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2008/couple-s-voluntary-re-registration-renders-appeal-against-residency-order-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2008/couple-s-voluntary-re-registration-renders-appeal-against-residency-order-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2008/couple-s-voluntary-re-registration-renders-appeal-against-residency-order-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2008/couple-s-voluntary-re-registration-renders-appeal-against-residency-order-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2008/couple-s-voluntary-re-registration-renders-appeal-against-residency-order-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2008/couple-s-voluntary-re-registration-renders-appeal-against-residency-order-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_433-2007/us-citizen-deportation-detention-upheld-over-illegal-re-entry-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2007/us-citizen-deportation-detention-upheld-over-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_433-2007/us-citizen-deportation-detention-upheld-over-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_433-2007/us-citizen-deportation-detention-upheld-over-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_433-2007/us-citizen-deportation-detention-upheld-over-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_433-2007/us-citizen-deportation-detention-upheld-over-illegal-re-entry-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2023/spousal-reunification-deadline-for-registered-partnership-marriage-not-extended-by-subsequent-marriage-or-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2023/spousal-reunification-deadline-for-registered-partnership-marriage-not-extended-by-subsequent-marriage-or-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2023/spousal-reunification-deadline-for-registered-partnership-marriage-not-extended-by-subsequent-marriage-or-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2023/spousal-reunification-deadline-for-registered-partnership-marriage-not-extended-by-subsequent-marriage-or-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2023/spousal-reunification-deadline-for-registered-partnership-marriage-not-extended-by-subsequent-marriage-or-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2023/spousal-reunification-deadline-for-registered-partnership-marriage-not-extended-by-subsequent-marriage-or-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2022/srg-ssr-reporting-on-lawyer-s-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2022/srg-ssr-reporting-on-lawyer-s-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2022/srg-ssr-reporting-on-lawyer-s-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2022/srg-ssr-reporting-on-lawyer-s-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2022/srg-ssr-reporting-on-lawyer-s-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2022/srg-ssr-reporting-on-lawyer-s-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2020/revocation-of-eu-settlement-permit-based-on-attempted-murder-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2020/revocation-of-eu-settlement-permit-based-on-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2020/revocation-of-eu-settlement-permit-based-on-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2020/revocation-of-eu-settlement-permit-based-on-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2020/revocation-of-eu-settlement-permit-based-on-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2020/revocation-of-eu-settlement-permit-based-on-attempted-murder-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2019/tax-appeal-inadmissible-due-to-focus-on-merits-instead-of-procedural-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2019/tax-appeal-inadmissible-due-to-focus-on-merits-instead-of-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2019/tax-appeal-inadmissible-due-to-focus-on-merits-instead-of-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2019/tax-appeal-inadmissible-due-to-focus-on-merits-instead-of-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2019/tax-appeal-inadmissible-due-to-focus-on-merits-instead-of-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2019/tax-appeal-inadmissible-due-to-focus-on-merits-instead-of-procedural-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2018/swiss-federal-tribunal-upholds-rejection-of-appeal-on-mootness-and-costs-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2018/swiss-federal-tribunal-upholds-rejection-of-appeal-on-mootness-and-costs-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2018/swiss-federal-tribunal-upholds-rejection-of-appeal-on-mootness-and-costs-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2018/swiss-federal-tribunal-upholds-rejection-of-appeal-on-mootness-and-costs-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2018/swiss-federal-tribunal-upholds-rejection-of-appeal-on-mootness-and-costs-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2018/swiss-federal-tribunal-upholds-rejection-of-appeal-on-mootness-and-costs-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2017/criminal-proceedings-conflict-of-interest-jurisdiction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2017/criminal-proceedings-conflict-of-interest-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2017/criminal-proceedings-conflict-of-interest-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2017/criminal-proceedings-conflict-of-interest-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2017/criminal-proceedings-conflict-of-interest-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2017/criminal-proceedings-conflict-of-interest-jurisdiction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2016/revocation-of-settlement-permit-for-attempted-homicide-family-residence-rights-during-imprisonment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2016/revocation-of-settlement-permit-for-attempted-homicide-family-residence-rights-during-imprisonment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2016/revocation-of-settlement-permit-for-attempted-homicide-family-residence-rights-during-imprisonment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2016/revocation-of-settlement-permit-for-attempted-homicide-family-residence-rights-during-imprisonment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2016/revocation-of-settlement-permit-for-attempted-homicide-family-residence-rights-during-imprisonment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2016/revocation-of-settlement-permit-for-attempted-homicide-family-residence-rights-during-imprisonment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2015/federal-supreme-court-upholds-refusal-of-agricultural-land-acquisition-based-on-operational-radius-and-economic-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2015/federal-supreme-court-upholds-refusal-of-agricultural-land-acquisition-based-on-operational-radius-and-economic-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2015/federal-supreme-court-upholds-refusal-of-agricultural-land-acquisition-based-on-operational-radius-and-economic-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2015/federal-supreme-court-upholds-refusal-of-agricultural-land-acquisition-based-on-operational-radius-and-economic-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2015/federal-supreme-court-upholds-refusal-of-agricultural-land-acquisition-based-on-operational-radius-and-economic-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2015/federal-supreme-court-upholds-refusal-of-agricultural-land-acquisition-based-on-operational-radius-and-economic-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2014/lucerne-v-solothurn-double-taxation-of-self-employed-income-with-permanent-establishment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2014/lucerne-v-solothurn-double-taxation-of-self-employed-income-with-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2014/lucerne-v-solothurn-double-taxation-of-self-employed-income-with-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2014/lucerne-v-solothurn-double-taxation-of-self-employed-income-with-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2014/lucerne-v-solothurn-double-taxation-of-self-employed-income-with-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2014/lucerne-v-solothurn-double-taxation-of-self-employed-income-with-permanent-establishment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2013/divorced-dominican-mother-s-residence-refusal-upheld-despite-paternity-change-and-undeclared-family-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2013/divorced-dominican-mother-s-residence-refusal-upheld-despite-paternity-change-and-undeclared-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2013/divorced-dominican-mother-s-residence-refusal-upheld-despite-paternity-change-and-undeclared-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2013/divorced-dominican-mother-s-residence-refusal-upheld-despite-paternity-change-and-undeclared-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2013/divorced-dominican-mother-s-residence-refusal-upheld-despite-paternity-change-and-undeclared-family-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2013/divorced-dominican-mother-s-residence-refusal-upheld-despite-paternity-change-and-undeclared-family-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2012/residence-permit-revocation-after-short-marriage-and-denial-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2012/residence-permit-revocation-after-short-marriage-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2012/residence-permit-revocation-after-short-marriage-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2012/residence-permit-revocation-after-short-marriage-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2012/residence-permit-revocation-after-short-marriage-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2012/residence-permit-revocation-after-short-marriage-and-denial-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2011/swiss-supreme-court-upholds-permit-revocation-due-to-severe-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2011/swiss-supreme-court-upholds-permit-revocation-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2011/swiss-supreme-court-upholds-permit-revocation-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2011/swiss-supreme-court-upholds-permit-revocation-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2011/swiss-supreme-court-upholds-permit-revocation-due-to-severe-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2011/swiss-supreme-court-upholds-permit-revocation-due-to-severe-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2010/taxpayers-v-tax-authority-restitution-and-set-off-of-overpaid-income-taxes-1995-2006</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2010/taxpayers-v-tax-authority-restitution-and-set-off-of-overpaid-income-taxes-1995-2006"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2010/taxpayers-v-tax-authority-restitution-and-set-off-of-overpaid-income-taxes-1995-2006"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2010/taxpayers-v-tax-authority-restitution-and-set-off-of-overpaid-income-taxes-1995-2006"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2010/taxpayers-v-tax-authority-restitution-and-set-off-of-overpaid-income-taxes-1995-2006"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2010/taxpayers-v-tax-authority-restitution-and-set-off-of-overpaid-income-taxes-1995-2006"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_432-2007/serbian-national-expulsion-upheld-due-to-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2007/serbian-national-expulsion-upheld-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_432-2007/serbian-national-expulsion-upheld-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_432-2007/serbian-national-expulsion-upheld-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_432-2007/serbian-national-expulsion-upheld-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_432-2007/serbian-national-expulsion-upheld-due-to-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2024/company-fined-for-minimum-wage-violations-and-failing-to-prove-trainee-exemptions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2024/company-fined-for-minimum-wage-violations-and-failing-to-prove-trainee-exemptions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2024/company-fined-for-minimum-wage-violations-and-failing-to-prove-trainee-exemptions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2024/company-fined-for-minimum-wage-violations-and-failing-to-prove-trainee-exemptions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2024/company-fined-for-minimum-wage-violations-and-failing-to-prove-trainee-exemptions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2024/company-fined-for-minimum-wage-violations-and-failing-to-prove-trainee-exemptions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2023/foreign-national-vs-swiss-federal-supreme-court-on-residence-permit-renewal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2023/foreign-national-vs-swiss-federal-supreme-court-on-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2023/foreign-national-vs-swiss-federal-supreme-court-on-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2023/foreign-national-vs-swiss-federal-supreme-court-on-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2023/foreign-national-vs-swiss-federal-supreme-court-on-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2023/foreign-national-vs-swiss-federal-supreme-court-on-residence-permit-renewal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2022/ems-salary-adherence-and-pension-price-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2022/ems-salary-adherence-and-pension-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2022/ems-salary-adherence-and-pension-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2022/ems-salary-adherence-and-pension-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2022/ems-salary-adherence-and-pension-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2022/ems-salary-adherence-and-pension-price-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2021/taxpayer-status-dispute-self-employment-as-property-dealer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2021/taxpayer-status-dispute-self-employment-as-property-dealer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2021/taxpayer-status-dispute-self-employment-as-property-dealer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2021/taxpayer-status-dispute-self-employment-as-property-dealer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2021/taxpayer-status-dispute-self-employment-as-property-dealer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2021/taxpayer-status-dispute-self-employment-as-property-dealer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2020/swiss-federal-supreme-court-upholds-visa-refusal-for-convicted-felon-due-to-public-interest-in-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2020/swiss-federal-supreme-court-upholds-visa-refusal-for-convicted-felon-due-to-public-interest-in-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2020/swiss-federal-supreme-court-upholds-visa-refusal-for-convicted-felon-due-to-public-interest-in-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2020/swiss-federal-supreme-court-upholds-visa-refusal-for-convicted-felon-due-to-public-interest-in-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2020/swiss-federal-supreme-court-upholds-visa-refusal-for-convicted-felon-due-to-public-interest-in-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2020/swiss-federal-supreme-court-upholds-visa-refusal-for-convicted-felon-due-to-public-interest-in-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2019/macedonian-national-s-appeal-for-hardship-permit-denied-after-illegal-overstay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2019/macedonian-national-s-appeal-for-hardship-permit-denied-after-illegal-overstay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2019/macedonian-national-s-appeal-for-hardship-permit-denied-after-illegal-overstay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2019/macedonian-national-s-appeal-for-hardship-permit-denied-after-illegal-overstay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2019/macedonian-national-s-appeal-for-hardship-permit-denied-after-illegal-overstay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2019/macedonian-national-s-appeal-for-hardship-permit-denied-after-illegal-overstay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2018/unsuccessful-bidder-s-appeal-against-interim-denial-of-suspensive-effect-in-procurement-case-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2018/unsuccessful-bidder-s-appeal-against-interim-denial-of-suspensive-effect-in-procurement-case-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2018/unsuccessful-bidder-s-appeal-against-interim-denial-of-suspensive-effect-in-procurement-case-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2018/unsuccessful-bidder-s-appeal-against-interim-denial-of-suspensive-effect-in-procurement-case-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2018/unsuccessful-bidder-s-appeal-against-interim-denial-of-suspensive-effect-in-procurement-case-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2018/unsuccessful-bidder-s-appeal-against-interim-denial-of-suspensive-effect-in-procurement-case-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2017/restriction-order-duration-and-asylum-seekers-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2017/restriction-order-duration-and-asylum-seekers-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2017/restriction-order-duration-and-asylum-seekers-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2017/restriction-order-duration-and-asylum-seekers-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2017/restriction-order-duration-and-asylum-seekers-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2017/restriction-order-duration-and-asylum-seekers-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2016/revocation-of-permanent-residence-permit-for-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2016/revocation-of-permanent-residence-permit-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2016/revocation-of-permanent-residence-permit-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2016/revocation-of-permanent-residence-permit-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2016/revocation-of-permanent-residence-permit-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2016/revocation-of-permanent-residence-permit-for-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2014/cantonal-tax-sovereignty-dispute-involving-fictitious-relocation-zurich-v-schwyz-and-nidwalden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2014/cantonal-tax-sovereignty-dispute-involving-fictitious-relocation-zurich-v-schwyz-and-nidwalden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2014/cantonal-tax-sovereignty-dispute-involving-fictitious-relocation-zurich-v-schwyz-and-nidwalden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2014/cantonal-tax-sovereignty-dispute-involving-fictitious-relocation-zurich-v-schwyz-and-nidwalden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2014/cantonal-tax-sovereignty-dispute-involving-fictitious-relocation-zurich-v-schwyz-and-nidwalden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2014/cantonal-tax-sovereignty-dispute-involving-fictitious-relocation-zurich-v-schwyz-and-nidwalden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2013/nigerian-national-v-canton-over-residence-permit-non-renewal-after-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2013/nigerian-national-v-canton-over-residence-permit-non-renewal-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2013/nigerian-national-v-canton-over-residence-permit-non-renewal-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2013/nigerian-national-v-canton-over-residence-permit-non-renewal-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2013/nigerian-national-v-canton-over-residence-permit-non-renewal-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2013/nigerian-national-v-canton-over-residence-permit-non-renewal-after-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2012/taxpayer-challenge-to-estimated-vat-assessment-and-remand-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2012/taxpayer-challenge-to-estimated-vat-assessment-and-remand-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2012/taxpayer-challenge-to-estimated-vat-assessment-and-remand-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2012/taxpayer-challenge-to-estimated-vat-assessment-and-remand-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2012/taxpayer-challenge-to-estimated-vat-assessment-and-remand-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2012/taxpayer-challenge-to-estimated-vat-assessment-and-remand-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2011/croatian-national-v-federal-office-for-migration-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2011/croatian-national-v-federal-office-for-migration-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2011/croatian-national-v-federal-office-for-migration-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2011/croatian-national-v-federal-office-for-migration-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2011/croatian-national-v-federal-office-for-migration-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2011/croatian-national-v-federal-office-for-migration-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2010/foreign-national-s-residency-denial-upheld-following-annulment-of-naturalization-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2010/foreign-national-s-residency-denial-upheld-following-annulment-of-naturalization-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2010/foreign-national-s-residency-denial-upheld-following-annulment-of-naturalization-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2010/foreign-national-s-residency-denial-upheld-following-annulment-of-naturalization-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2010/foreign-national-s-residency-denial-upheld-following-annulment-of-naturalization-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2010/foreign-national-s-residency-denial-upheld-following-annulment-of-naturalization-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2009/federal-supreme-court-ruling-on-retroactive-segmentation-of-imputed-rental-value-for-mixed-use-property-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2009/federal-supreme-court-ruling-on-retroactive-segmentation-of-imputed-rental-value-for-mixed-use-property-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2009/federal-supreme-court-ruling-on-retroactive-segmentation-of-imputed-rental-value-for-mixed-use-property-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2009/federal-supreme-court-ruling-on-retroactive-segmentation-of-imputed-rental-value-for-mixed-use-property-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2009/federal-supreme-court-ruling-on-retroactive-segmentation-of-imputed-rental-value-for-mixed-use-property-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2009/federal-supreme-court-ruling-on-retroactive-segmentation-of-imputed-rental-value-for-mixed-use-property-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2008/kosovan-national-s-detention-upheld-for-illegal-re-entry-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2008/kosovan-national-s-detention-upheld-for-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2008/kosovan-national-s-detention-upheld-for-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2008/kosovan-national-s-detention-upheld-for-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2008/kosovan-national-s-detention-upheld-for-illegal-re-entry-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2008/kosovan-national-s-detention-upheld-for-illegal-re-entry-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_431-2007/expulsion-of-foreign-national-for-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2007/expulsion-of-foreign-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_431-2007/expulsion-of-foreign-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_431-2007/expulsion-of-foreign-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_431-2007/expulsion-of-foreign-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_431-2007/expulsion-of-foreign-national-for-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2024/german-national-v-cantonal-decisions-on-departure-deadline-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2024/german-national-v-cantonal-decisions-on-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2024/german-national-v-cantonal-decisions-on-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2024/german-national-v-cantonal-decisions-on-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2024/german-national-v-cantonal-decisions-on-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2024/german-national-v-cantonal-decisions-on-departure-deadline-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2023/foreign-national-s-residence-permit-extension-based-on-post-dependency-economic-rehabilitation-and-overcoming-addiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2023/foreign-national-s-residence-permit-extension-based-on-post-dependency-economic-rehabilitation-and-overcoming-addiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2023/foreign-national-s-residence-permit-extension-based-on-post-dependency-economic-rehabilitation-and-overcoming-addiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2023/foreign-national-s-residence-permit-extension-based-on-post-dependency-economic-rehabilitation-and-overcoming-addiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2023/foreign-national-s-residence-permit-extension-based-on-post-dependency-economic-rehabilitation-and-overcoming-addiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2023/foreign-national-s-residence-permit-extension-based-on-post-dependency-economic-rehabilitation-and-overcoming-addiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2022/withdrawal-of-appeal-regarding-medico-social-institution-board-pricing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2022/withdrawal-of-appeal-regarding-medico-social-institution-board-pricing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2022/withdrawal-of-appeal-regarding-medico-social-institution-board-pricing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2022/withdrawal-of-appeal-regarding-medico-social-institution-board-pricing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2022/withdrawal-of-appeal-regarding-medico-social-institution-board-pricing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2022/withdrawal-of-appeal-regarding-medico-social-institution-board-pricing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2021/cameroonian-nationals-appeal-against-residence-permit-refusal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2021/cameroonian-nationals-appeal-against-residence-permit-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2021/cameroonian-nationals-appeal-against-residence-permit-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2021/cameroonian-nationals-appeal-against-residence-permit-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2021/cameroonian-nationals-appeal-against-residence-permit-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2021/cameroonian-nationals-appeal-against-residence-permit-refusal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2020/slovak-citizen-v-switzerland-non-renewal-of-residence-permit-due-to-reliance-on-social-welfare</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2020/slovak-citizen-v-switzerland-non-renewal-of-residence-permit-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2020/slovak-citizen-v-switzerland-non-renewal-of-residence-permit-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2020/slovak-citizen-v-switzerland-non-renewal-of-residence-permit-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2020/slovak-citizen-v-switzerland-non-renewal-of-residence-permit-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2020/slovak-citizen-v-switzerland-non-renewal-of-residence-permit-due-to-reliance-on-social-welfare"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2019/driving-instructor-provisional-license-suspension-appeal-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2019/driving-instructor-provisional-license-suspension-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2019/driving-instructor-provisional-license-suspension-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2019/driving-instructor-provisional-license-suspension-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2019/driving-instructor-provisional-license-suspension-appeal-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2019/driving-instructor-provisional-license-suspension-appeal-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2018/dutch-national-v-refusal-of-legal-aid-due-to-obviously-hopeless-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2018/dutch-national-v-refusal-of-legal-aid-due-to-obviously-hopeless-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2018/dutch-national-v-refusal-of-legal-aid-due-to-obviously-hopeless-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2018/dutch-national-v-refusal-of-legal-aid-due-to-obviously-hopeless-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2018/dutch-national-v-refusal-of-legal-aid-due-to-obviously-hopeless-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2018/dutch-national-v-refusal-of-legal-aid-due-to-obviously-hopeless-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2017/taxpayers-recusal-denial-upheld-despite-alleged-prior-factual-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2017/taxpayers-recusal-denial-upheld-despite-alleged-prior-factual-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2017/taxpayers-recusal-denial-upheld-despite-alleged-prior-factual-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2017/taxpayers-recusal-denial-upheld-despite-alleged-prior-factual-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2017/taxpayers-recusal-denial-upheld-despite-alleged-prior-factual-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2017/taxpayers-recusal-denial-upheld-despite-alleged-prior-factual-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2016/swiss-federal-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2016/swiss-federal-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2016/swiss-federal-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2016/swiss-federal-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2016/swiss-federal-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2016/swiss-federal-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2015/company-v-cantonal-tax-authority-timeliness-of-tax-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2015/company-v-cantonal-tax-authority-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2015/company-v-cantonal-tax-authority-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2015/company-v-cantonal-tax-authority-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2015/company-v-cantonal-tax-authority-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2015/company-v-cantonal-tax-authority-timeliness-of-tax-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2014/professor-v-independent-complaints-authority-for-radio-and-television-ubi-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2014/professor-v-independent-complaints-authority-for-radio-and-television-ubi-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2014/professor-v-independent-complaints-authority-for-radio-and-television-ubi-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2014/professor-v-independent-complaints-authority-for-radio-and-television-ubi-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2014/professor-v-independent-complaints-authority-for-radio-and-television-ubi-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2014/professor-v-independent-complaints-authority-for-radio-and-television-ubi-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2013/deletion-of-attorney-s-register-entry-due-to-incapacity-post-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2013/deletion-of-attorney-s-register-entry-due-to-incapacity-post-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2013/deletion-of-attorney-s-register-entry-due-to-incapacity-post-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2013/deletion-of-attorney-s-register-entry-due-to-incapacity-post-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2013/deletion-of-attorney-s-register-entry-due-to-incapacity-post-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2013/deletion-of-attorney-s-register-entry-due-to-incapacity-post-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2012/roma-nationals-denied-residence-permit-based-on-adult-daughter-s-hardship-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2012/roma-nationals-denied-residence-permit-based-on-adult-daughter-s-hardship-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2012/roma-nationals-denied-residence-permit-based-on-adult-daughter-s-hardship-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2012/roma-nationals-denied-residence-permit-based-on-adult-daughter-s-hardship-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2012/roma-nationals-denied-residence-permit-based-on-adult-daughter-s-hardship-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2012/roma-nationals-denied-residence-permit-based-on-adult-daughter-s-hardship-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2011/togolese-national-v-switzerland-residence-permit-renewal-and-interpretation-of-integration-and-cohabitation-length-for-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2011/togolese-national-v-switzerland-residence-permit-renewal-and-interpretation-of-integration-and-cohabitation-length-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2011/togolese-national-v-switzerland-residence-permit-renewal-and-interpretation-of-integration-and-cohabitation-length-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2011/togolese-national-v-switzerland-residence-permit-renewal-and-interpretation-of-integration-and-cohabitation-length-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2011/togolese-national-v-switzerland-residence-permit-renewal-and-interpretation-of-integration-and-cohabitation-length-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2011/togolese-national-v-switzerland-residence-permit-renewal-and-interpretation-of-integration-and-cohabitation-length-for-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2010/cantonal-liability-claim-inadmissible-under-new-federal-tribunal-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2010/cantonal-liability-claim-inadmissible-under-new-federal-tribunal-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2010/cantonal-liability-claim-inadmissible-under-new-federal-tribunal-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2010/cantonal-liability-claim-inadmissible-under-new-federal-tribunal-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2010/cantonal-liability-claim-inadmissible-under-new-federal-tribunal-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2010/cantonal-liability-claim-inadmissible-under-new-federal-tribunal-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2009/tax-objection-timeliness-based-on-post-box-deposit-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2009/tax-objection-timeliness-based-on-post-box-deposit-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2009/tax-objection-timeliness-based-on-post-box-deposit-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2009/tax-objection-timeliness-based-on-post-box-deposit-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2009/tax-objection-timeliness-based-on-post-box-deposit-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2009/tax-objection-timeliness-based-on-post-box-deposit-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2008/value-added-tax-assessment-on-erotic-establishment-operator-regarding-earnings-from-service-providers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2008/value-added-tax-assessment-on-erotic-establishment-operator-regarding-earnings-from-service-providers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2008/value-added-tax-assessment-on-erotic-establishment-operator-regarding-earnings-from-service-providers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2008/value-added-tax-assessment-on-erotic-establishment-operator-regarding-earnings-from-service-providers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2008/value-added-tax-assessment-on-erotic-establishment-operator-regarding-earnings-from-service-providers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2008/value-added-tax-assessment-on-erotic-establishment-operator-regarding-earnings-from-service-providers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_430-2007/macedonian-national-v-refusal-to-renew-residence-permit-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2007/macedonian-national-v-refusal-to-renew-residence-permit-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_430-2007/macedonian-national-v-refusal-to-renew-residence-permit-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_430-2007/macedonian-national-v-refusal-to-renew-residence-permit-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_430-2007/macedonian-national-v-refusal-to-renew-residence-permit-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_430-2007/macedonian-national-v-refusal-to-renew-residence-permit-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2025/federal-agriculture-office-v-landowner-vineyard-planting-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2025/federal-agriculture-office-v-landowner-vineyard-planting-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2025/federal-agriculture-office-v-landowner-vineyard-planting-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2025/federal-agriculture-office-v-landowner-vineyard-planting-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2025/federal-agriculture-office-v-landowner-vineyard-planting-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2025/federal-agriculture-office-v-landowner-vineyard-planting-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2024/russian-national-s-residence-permit-revision-denied-due-to-untimely-medical-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2024/russian-national-s-residence-permit-revision-denied-due-to-untimely-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2024/russian-national-s-residence-permit-revision-denied-due-to-untimely-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2024/russian-national-s-residence-permit-revision-denied-due-to-untimely-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2024/russian-national-s-residence-permit-revision-denied-due-to-untimely-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2024/russian-national-s-residence-permit-revision-denied-due-to-untimely-medical-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2023/foundation-v-swiss-federal-administrative-court-procedural-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2023/foundation-v-swiss-federal-administrative-court-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2023/foundation-v-swiss-federal-administrative-court-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2023/foundation-v-swiss-federal-administrative-court-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2023/foundation-v-swiss-federal-administrative-court-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2023/foundation-v-swiss-federal-administrative-court-procedural-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2022/revocation-of-residence-permits-due-to-prolonged-self-inflicted-social-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2022/revocation-of-residence-permits-due-to-prolonged-self-inflicted-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2022/revocation-of-residence-permits-due-to-prolonged-self-inflicted-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2022/revocation-of-residence-permits-due-to-prolonged-self-inflicted-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2022/revocation-of-residence-permits-due-to-prolonged-self-inflicted-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2022/revocation-of-residence-permits-due-to-prolonged-self-inflicted-social-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2021/appeal-admissibility-missed-deadline-for-residence-permit-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2021/appeal-admissibility-missed-deadline-for-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2021/appeal-admissibility-missed-deadline-for-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2021/appeal-admissibility-missed-deadline-for-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2021/appeal-admissibility-missed-deadline-for-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2021/appeal-admissibility-missed-deadline-for-residence-permit-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2020/swiss-book-distributor-illicit-vertical-agreements-fine-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2020/swiss-book-distributor-illicit-vertical-agreements-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2020/swiss-book-distributor-illicit-vertical-agreements-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2020/swiss-book-distributor-illicit-vertical-agreements-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2020/swiss-book-distributor-illicit-vertical-agreements-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2020/swiss-book-distributor-illicit-vertical-agreements-fine-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2019/taxpayer-s-appeal-dismissed-for-failure-to-address-timeliness-of-objection-to-estimated-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2019/taxpayer-s-appeal-dismissed-for-failure-to-address-timeliness-of-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2019/taxpayer-s-appeal-dismissed-for-failure-to-address-timeliness-of-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2019/taxpayer-s-appeal-dismissed-for-failure-to-address-timeliness-of-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2019/taxpayer-s-appeal-dismissed-for-failure-to-address-timeliness-of-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2019/taxpayer-s-appeal-dismissed-for-failure-to-address-timeliness-of-objection-to-estimated-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2018/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-repeated-public-order-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2018/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-repeated-public-order-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2018/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-repeated-public-order-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2018/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-repeated-public-order-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2018/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-repeated-public-order-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2018/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-repeated-public-order-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2016/company-v-canton-vocational-training-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2016/company-v-canton-vocational-training-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2016/company-v-canton-vocational-training-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2016/company-v-canton-vocational-training-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2016/company-v-canton-vocational-training-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2016/company-v-canton-vocational-training-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2014/criminal-alien-s-moot-appeal-regarding-residence-permit-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2014/criminal-alien-s-moot-appeal-regarding-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2014/criminal-alien-s-moot-appeal-regarding-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2014/criminal-alien-s-moot-appeal-regarding-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2014/criminal-alien-s-moot-appeal-regarding-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2014/criminal-alien-s-moot-appeal-regarding-residence-permit-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2013/withdrawal-of-appeal-due-to-late-cost-payment-and-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2013/withdrawal-of-appeal-due-to-late-cost-payment-and-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2013/withdrawal-of-appeal-due-to-late-cost-payment-and-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2013/withdrawal-of-appeal-due-to-late-cost-payment-and-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2013/withdrawal-of-appeal-due-to-late-cost-payment-and-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2013/withdrawal-of-appeal-due-to-late-cost-payment-and-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2012/bus-operator-ticket-integration-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2012/bus-operator-ticket-integration-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2012/bus-operator-ticket-integration-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2012/bus-operator-ticket-integration-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2012/bus-operator-ticket-integration-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2012/bus-operator-ticket-integration-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2011/federal-court-upholds-automatic-lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-incarceration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2011/federal-court-upholds-automatic-lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-incarceration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2011/federal-court-upholds-automatic-lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-incarceration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2011/federal-court-upholds-automatic-lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-incarceration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2011/federal-court-upholds-automatic-lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-incarceration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2011/federal-court-upholds-automatic-lapse-of-permanent-residence-permit-due-to-prolonged-absence-despite-incarceration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2010/pharmacist-s-pension-withdrawal-and-subsequent-buy-ins-deductibility-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2010/pharmacist-s-pension-withdrawal-and-subsequent-buy-ins-deductibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2010/pharmacist-s-pension-withdrawal-and-subsequent-buy-ins-deductibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2010/pharmacist-s-pension-withdrawal-and-subsequent-buy-ins-deductibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2010/pharmacist-s-pension-withdrawal-and-subsequent-buy-ins-deductibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2010/pharmacist-s-pension-withdrawal-and-subsequent-buy-ins-deductibility-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2009/swiss-federal-supreme-court-upholds-expulsion-of-permanent-resident-and-family-due-to-criminality-and-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2009/swiss-federal-supreme-court-upholds-expulsion-of-permanent-resident-and-family-due-to-criminality-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2009/swiss-federal-supreme-court-upholds-expulsion-of-permanent-resident-and-family-due-to-criminality-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2009/swiss-federal-supreme-court-upholds-expulsion-of-permanent-resident-and-family-due-to-criminality-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2009/swiss-federal-supreme-court-upholds-expulsion-of-permanent-resident-and-family-due-to-criminality-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2009/swiss-federal-supreme-court-upholds-expulsion-of-permanent-resident-and-family-due-to-criminality-and-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_43-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_43-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_43-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_43-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_43-2007/federal-supreme-court-upholds-detention-pending-deportation-due-to-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2025/appellant-v-university-of-geneva-dean-improper-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2025/appellant-v-university-of-geneva-dean-improper-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2025/appellant-v-university-of-geneva-dean-improper-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2025/appellant-v-university-of-geneva-dean-improper-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2025/appellant-v-university-of-geneva-dean-improper-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2025/appellant-v-university-of-geneva-dean-improper-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2024/kosovo-national-s-residence-permit-renewal-granted-despite-short-marriage-due-to-documented-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2024/kosovo-national-s-residence-permit-renewal-granted-despite-short-marriage-due-to-documented-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2024/kosovo-national-s-residence-permit-renewal-granted-despite-short-marriage-due-to-documented-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2024/kosovo-national-s-residence-permit-renewal-granted-despite-short-marriage-due-to-documented-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2024/kosovo-national-s-residence-permit-renewal-granted-despite-short-marriage-due-to-documented-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2024/kosovo-national-s-residence-permit-renewal-granted-despite-short-marriage-due-to-documented-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2023/appeal-regarding-waiver-of-medical-confidentiality-in-curatorship-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2023/appeal-regarding-waiver-of-medical-confidentiality-in-curatorship-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2023/appeal-regarding-waiver-of-medical-confidentiality-in-curatorship-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2023/appeal-regarding-waiver-of-medical-confidentiality-in-curatorship-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2023/appeal-regarding-waiver-of-medical-confidentiality-in-curatorship-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2023/appeal-regarding-waiver-of-medical-confidentiality-in-curatorship-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2022/private-company-withdraws-appeal-on-pension-price-calculation-after-suspension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2022/private-company-withdraws-appeal-on-pension-price-calculation-after-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2022/private-company-withdraws-appeal-on-pension-price-calculation-after-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2022/private-company-withdraws-appeal-on-pension-price-calculation-after-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2022/private-company-withdraws-appeal-on-pension-price-calculation-after-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2022/private-company-withdraws-appeal-on-pension-price-calculation-after-suspension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2021/students-v-canton-of-valais-school-mask-mandate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2021/students-v-canton-of-valais-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2021/students-v-canton-of-valais-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2021/students-v-canton-of-valais-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2021/students-v-canton-of-valais-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2021/students-v-canton-of-valais-school-mask-mandate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2020/cantonal-residence-permit-non-renewal-for-parents-due-to-social-welfare-dependency-upheld-daughter-s-permit-renewed-based-on-integration-and-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2020/cantonal-residence-permit-non-renewal-for-parents-due-to-social-welfare-dependency-upheld-daughter-s-permit-renewed-based-on-integration-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2020/cantonal-residence-permit-non-renewal-for-parents-due-to-social-welfare-dependency-upheld-daughter-s-permit-renewed-based-on-integration-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2020/cantonal-residence-permit-non-renewal-for-parents-due-to-social-welfare-dependency-upheld-daughter-s-permit-renewed-based-on-integration-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2020/cantonal-residence-permit-non-renewal-for-parents-due-to-social-welfare-dependency-upheld-daughter-s-permit-renewed-based-on-integration-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2020/cantonal-residence-permit-non-renewal-for-parents-due-to-social-welfare-dependency-upheld-daughter-s-permit-renewed-based-on-integration-and-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2019/croatian-couple-denied-family-reunification-due-to-expired-worker-status-and-missed-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2019/croatian-couple-denied-family-reunification-due-to-expired-worker-status-and-missed-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2019/croatian-couple-denied-family-reunification-due-to-expired-worker-status-and-missed-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2019/croatian-couple-denied-family-reunification-due-to-expired-worker-status-and-missed-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2019/croatian-couple-denied-family-reunification-due-to-expired-worker-status-and-missed-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2019/croatian-couple-denied-family-reunification-due-to-expired-worker-status-and-missed-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2018/italian-company-v-swiss-federal-office-of-transport-exchange-rate-dispute-over-logistics-terminal-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2018/italian-company-v-swiss-federal-office-of-transport-exchange-rate-dispute-over-logistics-terminal-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2018/italian-company-v-swiss-federal-office-of-transport-exchange-rate-dispute-over-logistics-terminal-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2018/italian-company-v-swiss-federal-office-of-transport-exchange-rate-dispute-over-logistics-terminal-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2018/italian-company-v-swiss-federal-office-of-transport-exchange-rate-dispute-over-logistics-terminal-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2018/italian-company-v-swiss-federal-office-of-transport-exchange-rate-dispute-over-logistics-terminal-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2017/taxpayer-deduction-of-lump-sum-child-maintenance-arrears-paid-to-adult-independent-son-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2017/taxpayer-deduction-of-lump-sum-child-maintenance-arrears-paid-to-adult-independent-son-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2017/taxpayer-deduction-of-lump-sum-child-maintenance-arrears-paid-to-adult-independent-son-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2017/taxpayer-deduction-of-lump-sum-child-maintenance-arrears-paid-to-adult-independent-son-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2017/taxpayer-deduction-of-lump-sum-child-maintenance-arrears-paid-to-adult-independent-son-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2017/taxpayer-deduction-of-lump-sum-child-maintenance-arrears-paid-to-adult-independent-son-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2016/turkish-national-residency-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2016/turkish-national-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2016/turkish-national-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2016/turkish-national-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2016/turkish-national-residency-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2016/turkish-national-residency-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2015/couple-v-tax-authority-on-insurance-payout-taxability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2015/couple-v-tax-authority-on-insurance-payout-taxability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2015/couple-v-tax-authority-on-insurance-payout-taxability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2015/couple-v-tax-authority-on-insurance-payout-taxability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2015/couple-v-tax-authority-on-insurance-payout-taxability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2015/couple-v-tax-authority-on-insurance-payout-taxability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2014/concealed-dividends-and-partial-taxation-under-federal-harmonization-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2014/concealed-dividends-and-partial-taxation-under-federal-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2014/concealed-dividends-and-partial-taxation-under-federal-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2014/concealed-dividends-and-partial-taxation-under-federal-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2014/concealed-dividends-and-partial-taxation-under-federal-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2014/concealed-dividends-and-partial-taxation-under-federal-harmonization-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2013/kosovan-national-v-residency-permit-revocation-due-to-short-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2013/kosovan-national-v-residency-permit-revocation-due-to-short-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2013/kosovan-national-v-residency-permit-revocation-due-to-short-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2013/kosovan-national-v-residency-permit-revocation-due-to-short-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2013/kosovan-national-v-residency-permit-revocation-due-to-short-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2013/kosovan-national-v-residency-permit-revocation-due-to-short-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2012/family-reunification-permit-extension-denied-after-short-marriage-and-alleged-but-insufficient-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2012/family-reunification-permit-extension-denied-after-short-marriage-and-alleged-but-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2012/family-reunification-permit-extension-denied-after-short-marriage-and-alleged-but-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2012/family-reunification-permit-extension-denied-after-short-marriage-and-alleged-but-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2012/family-reunification-permit-extension-denied-after-short-marriage-and-alleged-but-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2012/family-reunification-permit-extension-denied-after-short-marriage-and-alleged-but-insufficient-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2010/company-denied-retroactive-business-expense-deduction-for-previously-unreported-social-security-contributions-due-to-violation-of-periodicity-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2010/company-denied-retroactive-business-expense-deduction-for-previously-unreported-social-security-contributions-due-to-violation-of-periodicity-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2010/company-denied-retroactive-business-expense-deduction-for-previously-unreported-social-security-contributions-due-to-violation-of-periodicity-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2010/company-denied-retroactive-business-expense-deduction-for-previously-unreported-social-security-contributions-due-to-violation-of-periodicity-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2010/company-denied-retroactive-business-expense-deduction-for-previously-unreported-social-security-contributions-due-to-violation-of-periodicity-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2010/company-denied-retroactive-business-expense-deduction-for-previously-unreported-social-security-contributions-due-to-violation-of-periodicity-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2009/taxpayer-challenge-to-retroactive-vat-registration-and-estimated-turnover-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2009/taxpayer-challenge-to-retroactive-vat-registration-and-estimated-turnover-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2009/taxpayer-challenge-to-retroactive-vat-registration-and-estimated-turnover-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2009/taxpayer-challenge-to-retroactive-vat-registration-and-estimated-turnover-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2009/taxpayer-challenge-to-retroactive-vat-registration-and-estimated-turnover-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2009/taxpayer-challenge-to-retroactive-vat-registration-and-estimated-turnover-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2008/tax-administration-v-taxpayer-insurance-premium-and-savings-interest-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2008/tax-administration-v-taxpayer-insurance-premium-and-savings-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2008/tax-administration-v-taxpayer-insurance-premium-and-savings-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2008/tax-administration-v-taxpayer-insurance-premium-and-savings-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2008/tax-administration-v-taxpayer-insurance-premium-and-savings-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2008/tax-administration-v-taxpayer-insurance-premium-and-savings-interest-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_429-2007/medical-professional-s-late-appeal-regarding-continuing-education-title-admission-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2007/medical-professional-s-late-appeal-regarding-continuing-education-title-admission-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_429-2007/medical-professional-s-late-appeal-regarding-continuing-education-title-admission-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_429-2007/medical-professional-s-late-appeal-regarding-continuing-education-title-admission-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_429-2007/medical-professional-s-late-appeal-regarding-continuing-education-title-admission-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_429-2007/medical-professional-s-late-appeal-regarding-continuing-education-title-admission-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2024/egyptian-national-vs-switzerland-abuse-of-right-for-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2024/egyptian-national-vs-switzerland-abuse-of-right-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2024/egyptian-national-vs-switzerland-abuse-of-right-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2024/egyptian-national-vs-switzerland-abuse-of-right-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2024/egyptian-national-vs-switzerland-abuse-of-right-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2024/egyptian-national-vs-switzerland-abuse-of-right-for-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2023/detention-pending-expulsion-of-drug-trafficker-challenged-on-grounds-of-procedural-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2023/detention-pending-expulsion-of-drug-trafficker-challenged-on-grounds-of-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2023/detention-pending-expulsion-of-drug-trafficker-challenged-on-grounds-of-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2023/detention-pending-expulsion-of-drug-trafficker-challenged-on-grounds-of-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2023/detention-pending-expulsion-of-drug-trafficker-challenged-on-grounds-of-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2023/detention-pending-expulsion-of-drug-trafficker-challenged-on-grounds-of-procedural-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2022/federal-supreme-court-upholds-pension-price-reduction-for-ems-violation-of-cantonal-salary-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2022/federal-supreme-court-upholds-pension-price-reduction-for-ems-violation-of-cantonal-salary-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2022/federal-supreme-court-upholds-pension-price-reduction-for-ems-violation-of-cantonal-salary-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2022/federal-supreme-court-upholds-pension-price-reduction-for-ems-violation-of-cantonal-salary-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2022/federal-supreme-court-upholds-pension-price-reduction-for-ems-violation-of-cantonal-salary-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2022/federal-supreme-court-upholds-pension-price-reduction-for-ems-violation-of-cantonal-salary-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2021/indian-national-v-switzerland-residency-denial-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2021/indian-national-v-switzerland-residency-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2021/indian-national-v-switzerland-residency-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2021/indian-national-v-switzerland-residency-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2021/indian-national-v-switzerland-residency-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2021/indian-national-v-switzerland-residency-denial-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2020/zurich-canton-forfeits-tax-claim-due-to-undue-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2020/zurich-canton-forfeits-tax-claim-due-to-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2020/zurich-canton-forfeits-tax-claim-due-to-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2020/zurich-canton-forfeits-tax-claim-due-to-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2020/zurich-canton-forfeits-tax-claim-due-to-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2020/zurich-canton-forfeits-tax-claim-due-to-undue-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2019/gambian-national-denied-residence-permit-extension-post-divorce-due-to-poor-integration-and-insufficient-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2019/gambian-national-denied-residence-permit-extension-post-divorce-due-to-poor-integration-and-insufficient-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2019/gambian-national-denied-residence-permit-extension-post-divorce-due-to-poor-integration-and-insufficient-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2019/gambian-national-denied-residence-permit-extension-post-divorce-due-to-poor-integration-and-insufficient-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2019/gambian-national-denied-residence-permit-extension-post-divorce-due-to-poor-integration-and-insufficient-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2019/gambian-national-denied-residence-permit-extension-post-divorce-due-to-poor-integration-and-insufficient-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2018/colombian-national-s-residence-permit-denied-post-separation-despite-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2018/colombian-national-s-residence-permit-denied-post-separation-despite-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2018/colombian-national-s-residence-permit-denied-post-separation-despite-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2018/colombian-national-s-residence-permit-denied-post-separation-despite-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2018/colombian-national-s-residence-permit-denied-post-separation-despite-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2018/colombian-national-s-residence-permit-denied-post-separation-despite-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2017/former-employees-lack-standing-to-appeal-finma-ruling-on-unauthorized-securities-dealing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2017/former-employees-lack-standing-to-appeal-finma-ruling-on-unauthorized-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2017/former-employees-lack-standing-to-appeal-finma-ruling-on-unauthorized-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2017/former-employees-lack-standing-to-appeal-finma-ruling-on-unauthorized-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2017/former-employees-lack-standing-to-appeal-finma-ruling-on-unauthorized-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2017/former-employees-lack-standing-to-appeal-finma-ruling-on-unauthorized-securities-dealing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2016/federal-supreme-court-upholds-public-recruitment-for-judicial-police-inspectors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2016/federal-supreme-court-upholds-public-recruitment-for-judicial-police-inspectors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2016/federal-supreme-court-upholds-public-recruitment-for-judicial-police-inspectors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2016/federal-supreme-court-upholds-public-recruitment-for-judicial-police-inspectors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2016/federal-supreme-court-upholds-public-recruitment-for-judicial-police-inspectors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2016/federal-supreme-court-upholds-public-recruitment-for-judicial-police-inspectors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2015/student-repayment-of-financial-aid-for-abandoned-law-studies-after-childbirth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2015/student-repayment-of-financial-aid-for-abandoned-law-studies-after-childbirth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2015/student-repayment-of-financial-aid-for-abandoned-law-studies-after-childbirth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2015/student-repayment-of-financial-aid-for-abandoned-law-studies-after-childbirth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2015/student-repayment-of-financial-aid-for-abandoned-law-studies-after-childbirth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2015/student-repayment-of-financial-aid-for-abandoned-law-studies-after-childbirth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2013/moroccan-national-v-swiss-confederation-residence-permit-renewal-denial-due-to-substantively-dissolved-partnership-and-insufficient-persecution-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2013/moroccan-national-v-swiss-confederation-residence-permit-renewal-denial-due-to-substantively-dissolved-partnership-and-insufficient-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2013/moroccan-national-v-swiss-confederation-residence-permit-renewal-denial-due-to-substantively-dissolved-partnership-and-insufficient-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2013/moroccan-national-v-swiss-confederation-residence-permit-renewal-denial-due-to-substantively-dissolved-partnership-and-insufficient-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2013/moroccan-national-v-swiss-confederation-residence-permit-renewal-denial-due-to-substantively-dissolved-partnership-and-insufficient-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2013/moroccan-national-v-swiss-confederation-residence-permit-renewal-denial-due-to-substantively-dissolved-partnership-and-insufficient-persecution-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2012/ukrainian-national-residence-permit-revocation-upheld-despite-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2012/ukrainian-national-residence-permit-revocation-upheld-despite-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2012/ukrainian-national-residence-permit-revocation-upheld-despite-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2012/ukrainian-national-residence-permit-revocation-upheld-despite-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2012/ukrainian-national-residence-permit-revocation-upheld-despite-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2012/ukrainian-national-residence-permit-revocation-upheld-despite-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2011/tax-appeal-inadmissibility-for-non-payment-of-advance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2011/tax-appeal-inadmissibility-for-non-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2011/tax-appeal-inadmissibility-for-non-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2011/tax-appeal-inadmissibility-for-non-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2011/tax-appeal-inadmissibility-for-non-payment-of-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2011/tax-appeal-inadmissibility-for-non-payment-of-advance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2010/swiss-citizen-wife-v-state-residence-permit-for-adult-daughter-denied-due-to-adoption-recognition-dispute-and-res-judicata</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2010/swiss-citizen-wife-v-state-residence-permit-for-adult-daughter-denied-due-to-adoption-recognition-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2010/swiss-citizen-wife-v-state-residence-permit-for-adult-daughter-denied-due-to-adoption-recognition-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2010/swiss-citizen-wife-v-state-residence-permit-for-adult-daughter-denied-due-to-adoption-recognition-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2010/swiss-citizen-wife-v-state-residence-permit-for-adult-daughter-denied-due-to-adoption-recognition-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2010/swiss-citizen-wife-v-state-residence-permit-for-adult-daughter-denied-due-to-adoption-recognition-dispute-and-res-judicata"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2009/student-appeal-dismissed-for-failure-to-produce-prior-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2009/student-appeal-dismissed-for-failure-to-produce-prior-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2009/student-appeal-dismissed-for-failure-to-produce-prior-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2009/student-appeal-dismissed-for-failure-to-produce-prior-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2009/student-appeal-dismissed-for-failure-to-produce-prior-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2009/student-appeal-dismissed-for-failure-to-produce-prior-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2008/guinean-father-denied-family-reunification-for-adult-son-based-on-insufficient-proof-of-custody-necessity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2008/guinean-father-denied-family-reunification-for-adult-son-based-on-insufficient-proof-of-custody-necessity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2008/guinean-father-denied-family-reunification-for-adult-son-based-on-insufficient-proof-of-custody-necessity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2008/guinean-father-denied-family-reunification-for-adult-son-based-on-insufficient-proof-of-custody-necessity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2008/guinean-father-denied-family-reunification-for-adult-son-based-on-insufficient-proof-of-custody-necessity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2008/guinean-father-denied-family-reunification-for-adult-son-based-on-insufficient-proof-of-custody-necessity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_428-2007/student-elimination-from-specialisation-program-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2007/student-elimination-from-specialisation-program-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_428-2007/student-elimination-from-specialisation-program-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_428-2007/student-elimination-from-specialisation-program-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_428-2007/student-elimination-from-specialisation-program-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_428-2007/student-elimination-from-specialisation-program-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2025/federal-supreme-court-upholds-removal-of-jamaican-national-after-short-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2025/federal-supreme-court-upholds-removal-of-jamaican-national-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2025/federal-supreme-court-upholds-removal-of-jamaican-national-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2025/federal-supreme-court-upholds-removal-of-jamaican-national-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2025/federal-supreme-court-upholds-removal-of-jamaican-national-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2025/federal-supreme-court-upholds-removal-of-jamaican-national-after-short-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2024/milk-producer-s-subsidy-claim-not-lost-through-assignment-of-processor-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2024/milk-producer-s-subsidy-claim-not-lost-through-assignment-of-processor-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2024/milk-producer-s-subsidy-claim-not-lost-through-assignment-of-processor-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2024/milk-producer-s-subsidy-claim-not-lost-through-assignment-of-processor-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2024/milk-producer-s-subsidy-claim-not-lost-through-assignment-of-processor-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2024/milk-producer-s-subsidy-claim-not-lost-through-assignment-of-processor-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2022/foundation-vs-canton-of-geneva-pension-price-reduction-for-salary-overpayment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2022/foundation-vs-canton-of-geneva-pension-price-reduction-for-salary-overpayment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2022/foundation-vs-canton-of-geneva-pension-price-reduction-for-salary-overpayment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2022/foundation-vs-canton-of-geneva-pension-price-reduction-for-salary-overpayment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2022/foundation-vs-canton-of-geneva-pension-price-reduction-for-salary-overpayment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2022/foundation-vs-canton-of-geneva-pension-price-reduction-for-salary-overpayment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2020/cantonal-tax-administration-withdrawal-and-cost-allocation-in-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2020/cantonal-tax-administration-withdrawal-and-cost-allocation-in-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2020/cantonal-tax-administration-withdrawal-and-cost-allocation-in-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2020/cantonal-tax-administration-withdrawal-and-cost-allocation-in-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2020/cantonal-tax-administration-withdrawal-and-cost-allocation-in-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2020/cantonal-tax-administration-withdrawal-and-cost-allocation-in-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2019/tax-appeal-inadmissibility-upheld-due-to-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2019/tax-appeal-inadmissibility-upheld-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2019/tax-appeal-inadmissibility-upheld-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2019/tax-appeal-inadmissibility-upheld-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2019/tax-appeal-inadmissibility-upheld-due-to-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2019/tax-appeal-inadmissibility-upheld-due-to-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2018/student-appeal-against-late-filing-dismissal-upheld-by-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2018/student-appeal-against-late-filing-dismissal-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2018/student-appeal-against-late-filing-dismissal-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2018/student-appeal-against-late-filing-dismissal-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2018/student-appeal-against-late-filing-dismissal-upheld-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2018/student-appeal-against-late-filing-dismissal-upheld-by-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2017/owner-fails-to-compel-waiver-of-equine-microchipping-requirement-after-missing-passport-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2017/owner-fails-to-compel-waiver-of-equine-microchipping-requirement-after-missing-passport-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2017/owner-fails-to-compel-waiver-of-equine-microchipping-requirement-after-missing-passport-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2017/owner-fails-to-compel-waiver-of-equine-microchipping-requirement-after-missing-passport-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2017/owner-fails-to-compel-waiver-of-equine-microchipping-requirement-after-missing-passport-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2017/owner-fails-to-compel-waiver-of-equine-microchipping-requirement-after-missing-passport-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2016/appeal-against-procedural-deadlines-in-financial-regulator-liability-case-ruled-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2016/appeal-against-procedural-deadlines-in-financial-regulator-liability-case-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2016/appeal-against-procedural-deadlines-in-financial-regulator-liability-case-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2016/appeal-against-procedural-deadlines-in-financial-regulator-liability-case-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2016/appeal-against-procedural-deadlines-in-financial-regulator-liability-case-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2016/appeal-against-procedural-deadlines-in-financial-regulator-liability-case-ruled-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2015/refusal-to-renew-residence-permit-upheld-due-to-social-assistance-debt-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2015/refusal-to-renew-residence-permit-upheld-due-to-social-assistance-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2015/refusal-to-renew-residence-permit-upheld-due-to-social-assistance-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2015/refusal-to-renew-residence-permit-upheld-due-to-social-assistance-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2015/refusal-to-renew-residence-permit-upheld-due-to-social-assistance-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2015/refusal-to-renew-residence-permit-upheld-due-to-social-assistance-debt-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2014/taxpayer-challenge-to-limited-renovation-cost-deduction-in-co-owned-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2014/taxpayer-challenge-to-limited-renovation-cost-deduction-in-co-owned-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2014/taxpayer-challenge-to-limited-renovation-cost-deduction-in-co-owned-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2014/taxpayer-challenge-to-limited-renovation-cost-deduction-in-co-owned-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2014/taxpayer-challenge-to-limited-renovation-cost-deduction-in-co-owned-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2014/taxpayer-challenge-to-limited-renovation-cost-deduction-in-co-owned-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2013/appeal-dismissed-for-insufficient-justification-regarding-procedural-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2013/appeal-dismissed-for-insufficient-justification-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2013/appeal-dismissed-for-insufficient-justification-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2013/appeal-dismissed-for-insufficient-justification-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2013/appeal-dismissed-for-insufficient-justification-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2013/appeal-dismissed-for-insufficient-justification-regarding-procedural-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2011/togolese-national-v-federal-office-for-migration-integration-and-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2011/togolese-national-v-federal-office-for-migration-integration-and-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2011/togolese-national-v-federal-office-for-migration-integration-and-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2011/togolese-national-v-federal-office-for-migration-integration-and-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2011/togolese-national-v-federal-office-for-migration-integration-and-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2011/togolese-national-v-federal-office-for-migration-integration-and-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2010/taxpayer-s-late-revision-request-rejected-for-failure-to-address-independent-ground-in-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2010/taxpayer-s-late-revision-request-rejected-for-failure-to-address-independent-ground-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2010/taxpayer-s-late-revision-request-rejected-for-failure-to-address-independent-ground-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2010/taxpayer-s-late-revision-request-rejected-for-failure-to-address-independent-ground-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2010/taxpayer-s-late-revision-request-rejected-for-failure-to-address-independent-ground-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2010/taxpayer-s-late-revision-request-rejected-for-failure-to-address-independent-ground-in-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2009/attorney-notary-fined-for-dual-representation-conflict-of-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2009/attorney-notary-fined-for-dual-representation-conflict-of-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2009/attorney-notary-fined-for-dual-representation-conflict-of-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2009/attorney-notary-fined-for-dual-representation-conflict-of-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2009/attorney-notary-fined-for-dual-representation-conflict-of-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2009/attorney-notary-fined-for-dual-representation-conflict-of-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2008/serbian-national-v-switzerland-residency-permit-refusal-based-on-serious-criminal-record-and-deception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2008/serbian-national-v-switzerland-residency-permit-refusal-based-on-serious-criminal-record-and-deception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2008/serbian-national-v-switzerland-residency-permit-refusal-based-on-serious-criminal-record-and-deception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2008/serbian-national-v-switzerland-residency-permit-refusal-based-on-serious-criminal-record-and-deception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2008/serbian-national-v-switzerland-residency-permit-refusal-based-on-serious-criminal-record-and-deception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2008/serbian-national-v-switzerland-residency-permit-refusal-based-on-serious-criminal-record-and-deception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_427-2007/father-s-claim-for-family-reunification-of-children-residing-in-kosovo-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2007/father-s-claim-for-family-reunification-of-children-residing-in-kosovo-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_427-2007/father-s-claim-for-family-reunification-of-children-residing-in-kosovo-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_427-2007/father-s-claim-for-family-reunification-of-children-residing-in-kosovo-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_427-2007/father-s-claim-for-family-reunification-of-children-residing-in-kosovo-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_427-2007/father-s-claim-for-family-reunification-of-children-residing-in-kosovo-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2025/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-integration-deficits-and-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2025/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-integration-deficits-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2025/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-integration-deficits-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2025/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-integration-deficits-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2025/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-integration-deficits-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2025/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-integration-deficits-and-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2024/portuguese-national-v-cantonal-compulsory-measures-court-jurisdiction-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2024/portuguese-national-v-cantonal-compulsory-measures-court-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2024/portuguese-national-v-cantonal-compulsory-measures-court-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2024/portuguese-national-v-cantonal-compulsory-measures-court-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2024/portuguese-national-v-cantonal-compulsory-measures-court-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2024/portuguese-national-v-cantonal-compulsory-measures-court-jurisdiction-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2022/retirement-home-pension-price-reduction-upheld-due-to-excessive-director-salary</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2022/retirement-home-pension-price-reduction-upheld-due-to-excessive-director-salary"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2022/retirement-home-pension-price-reduction-upheld-due-to-excessive-director-salary"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2022/retirement-home-pension-price-reduction-upheld-due-to-excessive-director-salary"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2022/retirement-home-pension-price-reduction-upheld-due-to-excessive-director-salary"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2022/retirement-home-pension-price-reduction-upheld-due-to-excessive-director-salary"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2021/arms-confiscation-and-court-costs-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2021/arms-confiscation-and-court-costs-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2021/arms-confiscation-and-court-costs-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2021/arms-confiscation-and-court-costs-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2021/arms-confiscation-and-court-costs-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2021/arms-confiscation-and-court-costs-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2020/customs-duties-retroactively-imposed-following-failed-preferential-origin-verification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2020/customs-duties-retroactively-imposed-following-failed-preferential-origin-verification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2020/customs-duties-retroactively-imposed-following-failed-preferential-origin-verification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2020/customs-duties-retroactively-imposed-following-failed-preferential-origin-verification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2020/customs-duties-retroactively-imposed-following-failed-preferential-origin-verification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2020/customs-duties-retroactively-imposed-following-failed-preferential-origin-verification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2019/corporation-v-tax-authorities-forced-dissolution-of-property-provision-and-lapse-of-loss-carry-forward</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2019/corporation-v-tax-authorities-forced-dissolution-of-property-provision-and-lapse-of-loss-carry-forward"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2019/corporation-v-tax-authorities-forced-dissolution-of-property-provision-and-lapse-of-loss-carry-forward"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2019/corporation-v-tax-authorities-forced-dissolution-of-property-provision-and-lapse-of-loss-carry-forward"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2019/corporation-v-tax-authorities-forced-dissolution-of-property-provision-and-lapse-of-loss-carry-forward"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2019/corporation-v-tax-authorities-forced-dissolution-of-property-provision-and-lapse-of-loss-carry-forward"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2018/tax-commissioners-recusal-due-to-criminal-complaint-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2018/tax-commissioners-recusal-due-to-criminal-complaint-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2018/tax-commissioners-recusal-due-to-criminal-complaint-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2018/tax-commissioners-recusal-due-to-criminal-complaint-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2018/tax-commissioners-recusal-due-to-criminal-complaint-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2018/tax-commissioners-recusal-due-to-criminal-complaint-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2017/revocation-of-settlement-permit-based-on-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2017/revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2017/revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2017/revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2017/revocation-of-settlement-permit-based-on-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2017/revocation-of-settlement-permit-based-on-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2016/child-residence-permit-for-family-reunification-based-on-mother-s-status-and-stepfather-s-support</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2016/child-residence-permit-for-family-reunification-based-on-mother-s-status-and-stepfather-s-support"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2016/child-residence-permit-for-family-reunification-based-on-mother-s-status-and-stepfather-s-support"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2016/child-residence-permit-for-family-reunification-based-on-mother-s-status-and-stepfather-s-support"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2016/child-residence-permit-for-family-reunification-based-on-mother-s-status-and-stepfather-s-support"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2016/child-residence-permit-for-family-reunification-based-on-mother-s-status-and-stepfather-s-support"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2015/switzerland-v-long-term-resident-with-extensive-criminal-record-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2015/switzerland-v-long-term-resident-with-extensive-criminal-record-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2015/switzerland-v-long-term-resident-with-extensive-criminal-record-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2015/switzerland-v-long-term-resident-with-extensive-criminal-record-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2015/switzerland-v-long-term-resident-with-extensive-criminal-record-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2015/switzerland-v-long-term-resident-with-extensive-criminal-record-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2014/taxi-permit-revocation-upheld-due-to-financial-instability-and-regulatory-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2014/taxi-permit-revocation-upheld-due-to-financial-instability-and-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2014/taxi-permit-revocation-upheld-due-to-financial-instability-and-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2014/taxi-permit-revocation-upheld-due-to-financial-instability-and-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2014/taxi-permit-revocation-upheld-due-to-financial-instability-and-regulatory-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2014/taxi-permit-revocation-upheld-due-to-financial-instability-and-regulatory-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2013/restaurant-disco-operators-appeal-on-smoking-ban-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2013/restaurant-disco-operators-appeal-on-smoking-ban-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2013/restaurant-disco-operators-appeal-on-smoking-ban-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2013/restaurant-disco-operators-appeal-on-smoking-ban-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2013/restaurant-disco-operators-appeal-on-smoking-ban-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2013/restaurant-disco-operators-appeal-on-smoking-ban-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2012/taxpayer-appeal-regarding-late-tax-evasion-objections-upheld-despite-tax-authority-s-attempted-withdrawal-of-initial-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2012/taxpayer-appeal-regarding-late-tax-evasion-objections-upheld-despite-tax-authority-s-attempted-withdrawal-of-initial-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2012/taxpayer-appeal-regarding-late-tax-evasion-objections-upheld-despite-tax-authority-s-attempted-withdrawal-of-initial-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2012/taxpayer-appeal-regarding-late-tax-evasion-objections-upheld-despite-tax-authority-s-attempted-withdrawal-of-initial-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2012/taxpayer-appeal-regarding-late-tax-evasion-objections-upheld-despite-tax-authority-s-attempted-withdrawal-of-initial-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2012/taxpayer-appeal-regarding-late-tax-evasion-objections-upheld-despite-tax-authority-s-attempted-withdrawal-of-initial-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2011/spouse-s-residence-permit-extension-appeal-after-separation-based-on-successful-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2011/spouse-s-residence-permit-extension-appeal-after-separation-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2011/spouse-s-residence-permit-extension-appeal-after-separation-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2011/spouse-s-residence-permit-extension-appeal-after-separation-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2011/spouse-s-residence-permit-extension-appeal-after-separation-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2011/spouse-s-residence-permit-extension-appeal-after-separation-based-on-successful-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2010/state-v-father-on-residence-permit-non-renewal-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2010/state-v-father-on-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2010/state-v-father-on-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2010/state-v-father-on-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2010/state-v-father-on-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2010/state-v-father-on-residence-permit-non-renewal-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2009/notary-appeal-dismissed-for-lack-of-final-cantonal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2009/notary-appeal-dismissed-for-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2009/notary-appeal-dismissed-for-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2009/notary-appeal-dismissed-for-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2009/notary-appeal-dismissed-for-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2009/notary-appeal-dismissed-for-lack-of-final-cantonal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2008/swiss-federal-supreme-court-vat-liability-and-statute-of-limitations-for-erotic-establishment-operators-1996-2000</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2008/swiss-federal-supreme-court-vat-liability-and-statute-of-limitations-for-erotic-establishment-operators-1996-2000"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2008/swiss-federal-supreme-court-vat-liability-and-statute-of-limitations-for-erotic-establishment-operators-1996-2000"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2008/swiss-federal-supreme-court-vat-liability-and-statute-of-limitations-for-erotic-establishment-operators-1996-2000"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2008/swiss-federal-supreme-court-vat-liability-and-statute-of-limitations-for-erotic-establishment-operators-1996-2000"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2008/swiss-federal-supreme-court-vat-liability-and-statute-of-limitations-for-erotic-establishment-operators-1996-2000"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_426-2007/construction-companies-v-swiss-federal-tax-administration-estimated-vat-assessment-following-record-theft</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2007/construction-companies-v-swiss-federal-tax-administration-estimated-vat-assessment-following-record-theft"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_426-2007/construction-companies-v-swiss-federal-tax-administration-estimated-vat-assessment-following-record-theft"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_426-2007/construction-companies-v-swiss-federal-tax-administration-estimated-vat-assessment-following-record-theft"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_426-2007/construction-companies-v-swiss-federal-tax-administration-estimated-vat-assessment-following-record-theft"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_426-2007/construction-companies-v-swiss-federal-tax-administration-estimated-vat-assessment-following-record-theft"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2025/moroccan-national-expulsion-after-separation-lack-of-major-personal-reasons-for-waiving-three-year-marriage-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2025/moroccan-national-expulsion-after-separation-lack-of-major-personal-reasons-for-waiving-three-year-marriage-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2025/moroccan-national-expulsion-after-separation-lack-of-major-personal-reasons-for-waiving-three-year-marriage-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2025/moroccan-national-expulsion-after-separation-lack-of-major-personal-reasons-for-waiving-three-year-marriage-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2025/moroccan-national-expulsion-after-separation-lack-of-major-personal-reasons-for-waiving-three-year-marriage-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2025/moroccan-national-expulsion-after-separation-lack-of-major-personal-reasons-for-waiving-three-year-marriage-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2024/citizen-v-switzerland-removal-order-and-precautionary-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2024/citizen-v-switzerland-removal-order-and-precautionary-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2024/citizen-v-switzerland-removal-order-and-precautionary-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2024/citizen-v-switzerland-removal-order-and-precautionary-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2024/citizen-v-switzerland-removal-order-and-precautionary-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2024/citizen-v-switzerland-removal-order-and-precautionary-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2023/challenge-to-pharmacy-exam-exclusion-based-on-procedural-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2023/challenge-to-pharmacy-exam-exclusion-based-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2023/challenge-to-pharmacy-exam-exclusion-based-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2023/challenge-to-pharmacy-exam-exclusion-based-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2023/challenge-to-pharmacy-exam-exclusion-based-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2023/challenge-to-pharmacy-exam-exclusion-based-on-procedural-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2022/nursing-home-association-v-canton-on-salary-compliance-and-subsidy-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2022/nursing-home-association-v-canton-on-salary-compliance-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2022/nursing-home-association-v-canton-on-salary-compliance-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2022/nursing-home-association-v-canton-on-salary-compliance-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2022/nursing-home-association-v-canton-on-salary-compliance-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2022/nursing-home-association-v-canton-on-salary-compliance-and-subsidy-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2021/italian-national-expulsion-upheld-due-to-serious-criminal-record-and-public-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2021/italian-national-expulsion-upheld-due-to-serious-criminal-record-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2021/italian-national-expulsion-upheld-due-to-serious-criminal-record-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2021/italian-national-expulsion-upheld-due-to-serious-criminal-record-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2021/italian-national-expulsion-upheld-due-to-serious-criminal-record-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2021/italian-national-expulsion-upheld-due-to-serious-criminal-record-and-public-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2020/tax-authority-discretion-upheld-in-real-estate-capital-gains-assessment-due-to-lack-of-taxpayer-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2020/tax-authority-discretion-upheld-in-real-estate-capital-gains-assessment-due-to-lack-of-taxpayer-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2020/tax-authority-discretion-upheld-in-real-estate-capital-gains-assessment-due-to-lack-of-taxpayer-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2020/tax-authority-discretion-upheld-in-real-estate-capital-gains-assessment-due-to-lack-of-taxpayer-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2020/tax-authority-discretion-upheld-in-real-estate-capital-gains-assessment-due-to-lack-of-taxpayer-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2020/tax-authority-discretion-upheld-in-real-estate-capital-gains-assessment-due-to-lack-of-taxpayer-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2019/federal-supreme-court-upholds-denial-of-new-vine-plantation-based-on-cantonal-suitability-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2019/federal-supreme-court-upholds-denial-of-new-vine-plantation-based-on-cantonal-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2019/federal-supreme-court-upholds-denial-of-new-vine-plantation-based-on-cantonal-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2019/federal-supreme-court-upholds-denial-of-new-vine-plantation-based-on-cantonal-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2019/federal-supreme-court-upholds-denial-of-new-vine-plantation-based-on-cantonal-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2019/federal-supreme-court-upholds-denial-of-new-vine-plantation-based-on-cantonal-suitability-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2018/company-recusal-appeal-against-tax-commissioners</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2018/company-recusal-appeal-against-tax-commissioners"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2018/company-recusal-appeal-against-tax-commissioners"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2018/company-recusal-appeal-against-tax-commissioners"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2018/company-recusal-appeal-against-tax-commissioners"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2018/company-recusal-appeal-against-tax-commissioners"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2017/cantonal-surveying-contract-transfer-without-tender-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2017/cantonal-surveying-contract-transfer-without-tender-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2017/cantonal-surveying-contract-transfer-without-tender-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2017/cantonal-surveying-contract-transfer-without-tender-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2017/cantonal-surveying-contract-transfer-without-tender-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2017/cantonal-surveying-contract-transfer-without-tender-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2016/appellant-lacks-standing-to-challenge-regulatory-decision-against-former-employer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2016/appellant-lacks-standing-to-challenge-regulatory-decision-against-former-employer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2016/appellant-lacks-standing-to-challenge-regulatory-decision-against-former-employer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2016/appellant-lacks-standing-to-challenge-regulatory-decision-against-former-employer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2016/appellant-lacks-standing-to-challenge-regulatory-decision-against-former-employer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2016/appellant-lacks-standing-to-challenge-regulatory-decision-against-former-employer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2014/transport-company-liable-for-undersized-container-lsva-refunds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2014/transport-company-liable-for-undersized-container-lsva-refunds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2014/transport-company-liable-for-undersized-container-lsva-refunds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2014/transport-company-liable-for-undersized-container-lsva-refunds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2014/transport-company-liable-for-undersized-container-lsva-refunds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2014/transport-company-liable-for-undersized-container-lsva-refunds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2013/restaurant-operator-fined-for-smoking-ban-evasion-via-fuemoar-association</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2013/restaurant-operator-fined-for-smoking-ban-evasion-via-fuemoar-association"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2013/restaurant-operator-fined-for-smoking-ban-evasion-via-fuemoar-association"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2013/restaurant-operator-fined-for-smoking-ban-evasion-via-fuemoar-association"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2013/restaurant-operator-fined-for-smoking-ban-evasion-via-fuemoar-association"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2013/restaurant-operator-fined-for-smoking-ban-evasion-via-fuemoar-association"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2012/turkish-national-s-expulsion-pending-family-reunification-application-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2012/turkish-national-s-expulsion-pending-family-reunification-application-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2012/turkish-national-s-expulsion-pending-family-reunification-application-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2012/turkish-national-s-expulsion-pending-family-reunification-application-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2012/turkish-national-s-expulsion-pending-family-reunification-application-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2012/turkish-national-s-expulsion-pending-family-reunification-application-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2010/revocation-of-permanent-residence-and-expulsion-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2010/revocation-of-permanent-residence-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2010/revocation-of-permanent-residence-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2010/revocation-of-permanent-residence-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2010/revocation-of-permanent-residence-and-expulsion-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2010/revocation-of-permanent-residence-and-expulsion-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2009/dominican-national-drug-offender-s-immigration-appeal-denied-despite-swiss-daughter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2009/dominican-national-drug-offender-s-immigration-appeal-denied-despite-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2009/dominican-national-drug-offender-s-immigration-appeal-denied-despite-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2009/dominican-national-drug-offender-s-immigration-appeal-denied-despite-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2009/dominican-national-drug-offender-s-immigration-appeal-denied-despite-swiss-daughter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2009/dominican-national-drug-offender-s-immigration-appeal-denied-despite-swiss-daughter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2008/serbian-national-v-switzerland-residency-revocation-upheld-despite-spousal-link</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2008/serbian-national-v-switzerland-residency-revocation-upheld-despite-spousal-link"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2008/serbian-national-v-switzerland-residency-revocation-upheld-despite-spousal-link"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2008/serbian-national-v-switzerland-residency-revocation-upheld-despite-spousal-link"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2008/serbian-national-v-switzerland-residency-revocation-upheld-despite-spousal-link"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2008/serbian-national-v-switzerland-residency-revocation-upheld-despite-spousal-link"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_425-2007/kosovan-asylum-seeker-challenges-non-renewal-of-residence-permit-after-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2007/kosovan-asylum-seeker-challenges-non-renewal-of-residence-permit-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_425-2007/kosovan-asylum-seeker-challenges-non-renewal-of-residence-permit-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_425-2007/kosovan-asylum-seeker-challenges-non-renewal-of-residence-permit-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_425-2007/kosovan-asylum-seeker-challenges-non-renewal-of-residence-permit-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_425-2007/kosovan-asylum-seeker-challenges-non-renewal-of-residence-permit-after-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2025/federal-supreme-court-dismisses-appeal-on-party-status-in-administrative-assistance-due-to-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2025/federal-supreme-court-dismisses-appeal-on-party-status-in-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2025/federal-supreme-court-dismisses-appeal-on-party-status-in-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2025/federal-supreme-court-dismisses-appeal-on-party-status-in-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2025/federal-supreme-court-dismisses-appeal-on-party-status-in-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2025/federal-supreme-court-dismisses-appeal-on-party-status-in-administrative-assistance-due-to-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2024/appeal-regarding-inadmissibility-of-tender-challenge-due-to-failure-to-produce-document</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2024/appeal-regarding-inadmissibility-of-tender-challenge-due-to-failure-to-produce-document"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2024/appeal-regarding-inadmissibility-of-tender-challenge-due-to-failure-to-produce-document"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2024/appeal-regarding-inadmissibility-of-tender-challenge-due-to-failure-to-produce-document"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2024/appeal-regarding-inadmissibility-of-tender-challenge-due-to-failure-to-produce-document"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2024/appeal-regarding-inadmissibility-of-tender-challenge-due-to-failure-to-produce-document"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2022/ems-salary-increase-and-cantonal-price-reduction-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2022/ems-salary-increase-and-cantonal-price-reduction-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2022/ems-salary-increase-and-cantonal-price-reduction-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2022/ems-salary-increase-and-cantonal-price-reduction-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2022/ems-salary-increase-and-cantonal-price-reduction-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2022/ems-salary-increase-and-cantonal-price-reduction-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2021/taxation-of-attorney-s-success-fee-realization-in-2014-vs-2015</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2021/taxation-of-attorney-s-success-fee-realization-in-2014-vs-2015"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2021/taxation-of-attorney-s-success-fee-realization-in-2014-vs-2015"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2021/taxation-of-attorney-s-success-fee-realization-in-2014-vs-2015"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2021/taxation-of-attorney-s-success-fee-realization-in-2014-vs-2015"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2021/taxation-of-attorney-s-success-fee-realization-in-2014-vs-2015"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2020/lapse-of-permanent-residence-permit-due-to-shift-of-center-of-life-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2020/lapse-of-permanent-residence-permit-due-to-shift-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2020/lapse-of-permanent-residence-permit-due-to-shift-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2020/lapse-of-permanent-residence-permit-due-to-shift-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2020/lapse-of-permanent-residence-permit-due-to-shift-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2020/lapse-of-permanent-residence-permit-due-to-shift-of-center-of-life-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2019/spouses-appeal-against-referral-order-in-tax-reassessment-case-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2019/spouses-appeal-against-referral-order-in-tax-reassessment-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2019/spouses-appeal-against-referral-order-in-tax-reassessment-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2019/spouses-appeal-against-referral-order-in-tax-reassessment-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2019/spouses-appeal-against-referral-order-in-tax-reassessment-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2019/spouses-appeal-against-referral-order-in-tax-reassessment-case-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2018/clinic-v-swissmedic-organ-cell-extracts-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2018/clinic-v-swissmedic-organ-cell-extracts-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2018/clinic-v-swissmedic-organ-cell-extracts-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2018/clinic-v-swissmedic-organ-cell-extracts-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2018/clinic-v-swissmedic-organ-cell-extracts-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2018/clinic-v-swissmedic-organ-cell-extracts-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2017/turkish-national-residency-permit-appeal-timeliness-of-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2017/turkish-national-residency-permit-appeal-timeliness-of-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2017/turkish-national-residency-permit-appeal-timeliness-of-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2017/turkish-national-residency-permit-appeal-timeliness-of-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2017/turkish-national-residency-permit-appeal-timeliness-of-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2017/turkish-national-residency-permit-appeal-timeliness-of-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-dissolution-of-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-dissolution-of-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-dissolution-of-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-dissolution-of-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-dissolution-of-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-dissolution-of-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2015/cuban-national-denied-residence-permit-after-unlawful-stay-and-failed-attempt-to-return-to-cuba</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2015/cuban-national-denied-residence-permit-after-unlawful-stay-and-failed-attempt-to-return-to-cuba"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2015/cuban-national-denied-residence-permit-after-unlawful-stay-and-failed-attempt-to-return-to-cuba"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2015/cuban-national-denied-residence-permit-after-unlawful-stay-and-failed-attempt-to-return-to-cuba"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2015/cuban-national-denied-residence-permit-after-unlawful-stay-and-failed-attempt-to-return-to-cuba"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2015/cuban-national-denied-residence-permit-after-unlawful-stay-and-failed-attempt-to-return-to-cuba"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2014/transport-company-v-federal-customs-administration-lsva-container-length</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2014/transport-company-v-federal-customs-administration-lsva-container-length"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2014/transport-company-v-federal-customs-administration-lsva-container-length"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2014/transport-company-v-federal-customs-administration-lsva-container-length"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2014/transport-company-v-federal-customs-administration-lsva-container-length"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2014/transport-company-v-federal-customs-administration-lsva-container-length"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2013/discotheque-operator-s-appeal-against-smoking-ban-evasion-warning-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2013/discotheque-operator-s-appeal-against-smoking-ban-evasion-warning-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2013/discotheque-operator-s-appeal-against-smoking-ban-evasion-warning-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2013/discotheque-operator-s-appeal-against-smoking-ban-evasion-warning-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2013/discotheque-operator-s-appeal-against-smoking-ban-evasion-warning-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2013/discotheque-operator-s-appeal-against-smoking-ban-evasion-warning-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2012/ice-cream-vendors-v-city-of-lake-geneva-challenge-to-dual-rental-fee-and-public-domain-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2012/ice-cream-vendors-v-city-of-lake-geneva-challenge-to-dual-rental-fee-and-public-domain-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2012/ice-cream-vendors-v-city-of-lake-geneva-challenge-to-dual-rental-fee-and-public-domain-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2012/ice-cream-vendors-v-city-of-lake-geneva-challenge-to-dual-rental-fee-and-public-domain-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2012/ice-cream-vendors-v-city-of-lake-geneva-challenge-to-dual-rental-fee-and-public-domain-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2012/ice-cream-vendors-v-city-of-lake-geneva-challenge-to-dual-rental-fee-and-public-domain-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2011/taxpayer-appeal-on-property-maintenance-expense-deductions-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2011/taxpayer-appeal-on-property-maintenance-expense-deductions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2011/taxpayer-appeal-on-property-maintenance-expense-deductions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2011/taxpayer-appeal-on-property-maintenance-expense-deductions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2011/taxpayer-appeal-on-property-maintenance-expense-deductions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2011/taxpayer-appeal-on-property-maintenance-expense-deductions-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2010/taxpayer-v-canton-on-late-cost-advance-payment-and-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2010/taxpayer-v-canton-on-late-cost-advance-payment-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2010/taxpayer-v-canton-on-late-cost-advance-payment-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2010/taxpayer-v-canton-on-late-cost-advance-payment-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2010/taxpayer-v-canton-on-late-cost-advance-payment-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2010/taxpayer-v-canton-on-late-cost-advance-payment-and-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2009/swiss-v-moroccan-citizen-revocation-of-residence-permit-due-to-end-of-spousal-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2009/swiss-v-moroccan-citizen-revocation-of-residence-permit-due-to-end-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2009/swiss-v-moroccan-citizen-revocation-of-residence-permit-due-to-end-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2009/swiss-v-moroccan-citizen-revocation-of-residence-permit-due-to-end-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2009/swiss-v-moroccan-citizen-revocation-of-residence-permit-due-to-end-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2009/swiss-v-moroccan-citizen-revocation-of-residence-permit-due-to-end-of-spousal-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2008/property-owners-v-municipality-road-cost-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2008/property-owners-v-municipality-road-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2008/property-owners-v-municipality-road-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2008/property-owners-v-municipality-road-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2008/property-owners-v-municipality-road-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2008/property-owners-v-municipality-road-cost-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_424-2007/nigerian-national-v-switzerland-expulsion-detention-extension-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2007/nigerian-national-v-switzerland-expulsion-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_424-2007/nigerian-national-v-switzerland-expulsion-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_424-2007/nigerian-national-v-switzerland-expulsion-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_424-2007/nigerian-national-v-switzerland-expulsion-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_424-2007/nigerian-national-v-switzerland-expulsion-detention-extension-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2024/llc-s-challenge-to-municipal-authorization-for-sports-company-use-of-public-space-rejected-due-to-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2024/llc-s-challenge-to-municipal-authorization-for-sports-company-use-of-public-space-rejected-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2024/llc-s-challenge-to-municipal-authorization-for-sports-company-use-of-public-space-rejected-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2024/llc-s-challenge-to-municipal-authorization-for-sports-company-use-of-public-space-rejected-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2024/llc-s-challenge-to-municipal-authorization-for-sports-company-use-of-public-space-rejected-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2024/llc-s-challenge-to-municipal-authorization-for-sports-company-use-of-public-space-rejected-due-to-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2023/professional-association-v-cantonal-government-taxi-regulation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2023/professional-association-v-cantonal-government-taxi-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2023/professional-association-v-cantonal-government-taxi-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2023/professional-association-v-cantonal-government-taxi-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2023/professional-association-v-cantonal-government-taxi-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2023/professional-association-v-cantonal-government-taxi-regulation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2022/geneva-ems-salary-scale-violation-and-price-reduction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2022/geneva-ems-salary-scale-violation-and-price-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2022/geneva-ems-salary-scale-violation-and-price-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2022/geneva-ems-salary-scale-violation-and-price-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2022/geneva-ems-salary-scale-violation-and-price-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2022/geneva-ems-salary-scale-violation-and-price-reduction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2021/federal-court-upholds-cantonal-cost-assessment-in-partial-weapons-confiscation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2021/federal-court-upholds-cantonal-cost-assessment-in-partial-weapons-confiscation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2021/federal-court-upholds-cantonal-cost-assessment-in-partial-weapons-confiscation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2021/federal-court-upholds-cantonal-cost-assessment-in-partial-weapons-confiscation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2021/federal-court-upholds-cantonal-cost-assessment-in-partial-weapons-confiscation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2021/federal-court-upholds-cantonal-cost-assessment-in-partial-weapons-confiscation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2020/residence-permit-extension-for-victim-of-spouse-violence-despite-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2020/residence-permit-extension-for-victim-of-spouse-violence-despite-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2020/residence-permit-extension-for-victim-of-spouse-violence-despite-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2020/residence-permit-extension-for-victim-of-spouse-violence-despite-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2020/residence-permit-extension-for-victim-of-spouse-violence-despite-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2020/residence-permit-extension-for-victim-of-spouse-violence-despite-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2019/taxation-of-sarl-shares-transfer-from-sole-proprietorship-to-private-wealth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2019/taxation-of-sarl-shares-transfer-from-sole-proprietorship-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2019/taxation-of-sarl-shares-transfer-from-sole-proprietorship-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2019/taxation-of-sarl-shares-transfer-from-sole-proprietorship-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2019/taxation-of-sarl-shares-transfer-from-sole-proprietorship-to-private-wealth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2019/taxation-of-sarl-shares-transfer-from-sole-proprietorship-to-private-wealth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2018/lebanese-national-perm-non-renewal-over-family-life-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2018/lebanese-national-perm-non-renewal-over-family-life-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2018/lebanese-national-perm-non-renewal-over-family-life-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2018/lebanese-national-perm-non-renewal-over-family-life-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2018/lebanese-national-perm-non-renewal-over-family-life-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2018/lebanese-national-perm-non-renewal-over-family-life-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2016/serbian-national-denied-residence-permit-due-to-criminal-record-despite-paternity-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2016/serbian-national-denied-residence-permit-due-to-criminal-record-despite-paternity-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2016/serbian-national-denied-residence-permit-due-to-criminal-record-despite-paternity-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2016/serbian-national-denied-residence-permit-due-to-criminal-record-despite-paternity-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2016/serbian-national-denied-residence-permit-due-to-criminal-record-despite-paternity-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2016/serbian-national-denied-residence-permit-due-to-criminal-record-despite-paternity-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2014/communal-association-v-federal-customs-administration-on-lsva-refund-for-combined-transport</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2014/communal-association-v-federal-customs-administration-on-lsva-refund-for-combined-transport"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2014/communal-association-v-federal-customs-administration-on-lsva-refund-for-combined-transport"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2014/communal-association-v-federal-customs-administration-on-lsva-refund-for-combined-transport"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2014/communal-association-v-federal-customs-administration-on-lsva-refund-for-combined-transport"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2014/communal-association-v-federal-customs-administration-on-lsva-refund-for-combined-transport"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2013/cantonal-tax-appeal-substantiation-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2013/cantonal-tax-appeal-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2013/cantonal-tax-appeal-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2013/cantonal-tax-appeal-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2013/cantonal-tax-appeal-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2013/cantonal-tax-appeal-substantiation-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2012/container-reconditioning-company-v-customs-authority-origin-information-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2012/container-reconditioning-company-v-customs-authority-origin-information-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2012/container-reconditioning-company-v-customs-authority-origin-information-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2012/container-reconditioning-company-v-customs-authority-origin-information-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2012/container-reconditioning-company-v-customs-authority-origin-information-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2012/container-reconditioning-company-v-customs-authority-origin-information-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2011/company-shareholder-s-real-estate-acquisition-challenge-barred-by-existing-alienation-prohibition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2011/company-shareholder-s-real-estate-acquisition-challenge-barred-by-existing-alienation-prohibition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2011/company-shareholder-s-real-estate-acquisition-challenge-barred-by-existing-alienation-prohibition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2011/company-shareholder-s-real-estate-acquisition-challenge-barred-by-existing-alienation-prohibition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2011/company-shareholder-s-real-estate-acquisition-challenge-barred-by-existing-alienation-prohibition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2011/company-shareholder-s-real-estate-acquisition-challenge-barred-by-existing-alienation-prohibition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2010/federal-supreme-court-terminates-appeal-over-unenacted-bern-cantonal-energy-act-levy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2010/federal-supreme-court-terminates-appeal-over-unenacted-bern-cantonal-energy-act-levy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2010/federal-supreme-court-terminates-appeal-over-unenacted-bern-cantonal-energy-act-levy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2010/federal-supreme-court-terminates-appeal-over-unenacted-bern-cantonal-energy-act-levy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2010/federal-supreme-court-terminates-appeal-over-unenacted-bern-cantonal-energy-act-levy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2010/federal-supreme-court-terminates-appeal-over-unenacted-bern-cantonal-energy-act-levy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2009/taxpayer-failure-to-provide-documentation-failure-to-articulate-legal-basis-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2009/taxpayer-failure-to-provide-documentation-failure-to-articulate-legal-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2009/taxpayer-failure-to-provide-documentation-failure-to-articulate-legal-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2009/taxpayer-failure-to-provide-documentation-failure-to-articulate-legal-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2009/taxpayer-failure-to-provide-documentation-failure-to-articulate-legal-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2009/taxpayer-failure-to-provide-documentation-failure-to-articulate-legal-basis-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2008/kenyan-asylum-seeker-detention-upheld-due-to-contradictory-statements-regarding-identity-and-evasion-of-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2008/kenyan-asylum-seeker-detention-upheld-due-to-contradictory-statements-regarding-identity-and-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2008/kenyan-asylum-seeker-detention-upheld-due-to-contradictory-statements-regarding-identity-and-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2008/kenyan-asylum-seeker-detention-upheld-due-to-contradictory-statements-regarding-identity-and-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2008/kenyan-asylum-seeker-detention-upheld-due-to-contradictory-statements-regarding-identity-and-evasion-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2008/kenyan-asylum-seeker-detention-upheld-due-to-contradictory-statements-regarding-identity-and-evasion-of-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_423-2007/appeal-against-deportation-detention-rendered-moot-by-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2007/appeal-against-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_423-2007/appeal-against-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_423-2007/appeal-against-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_423-2007/appeal-against-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_423-2007/appeal-against-deportation-detention-rendered-moot-by-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2024/deportation-order-revision-appeal-dismissed-for-untimely-filing-due-to-interim-measure-exclusion-from-judicial-vacation-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2024/deportation-order-revision-appeal-dismissed-for-untimely-filing-due-to-interim-measure-exclusion-from-judicial-vacation-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2024/deportation-order-revision-appeal-dismissed-for-untimely-filing-due-to-interim-measure-exclusion-from-judicial-vacation-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2024/deportation-order-revision-appeal-dismissed-for-untimely-filing-due-to-interim-measure-exclusion-from-judicial-vacation-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2024/deportation-order-revision-appeal-dismissed-for-untimely-filing-due-to-interim-measure-exclusion-from-judicial-vacation-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2024/deportation-order-revision-appeal-dismissed-for-untimely-filing-due-to-interim-measure-exclusion-from-judicial-vacation-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2023/firearm-storage-inspection-authority-under-swiss-weapons-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2023/firearm-storage-inspection-authority-under-swiss-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2023/firearm-storage-inspection-authority-under-swiss-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2023/firearm-storage-inspection-authority-under-swiss-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2023/firearm-storage-inspection-authority-under-swiss-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2023/firearm-storage-inspection-authority-under-swiss-weapons-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2022/pharmacist-s-practice-license-denial-for-lack-of-continuing-education-upheld-against-free-movement-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2022/pharmacist-s-practice-license-denial-for-lack-of-continuing-education-upheld-against-free-movement-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2022/pharmacist-s-practice-license-denial-for-lack-of-continuing-education-upheld-against-free-movement-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2022/pharmacist-s-practice-license-denial-for-lack-of-continuing-education-upheld-against-free-movement-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2022/pharmacist-s-practice-license-denial-for-lack-of-continuing-education-upheld-against-free-movement-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2022/pharmacist-s-practice-license-denial-for-lack-of-continuing-education-upheld-against-free-movement-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2021/pet-owner-challenge-to-cost-advance-for-dog-legislation-appeal-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2021/pet-owner-challenge-to-cost-advance-for-dog-legislation-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2021/pet-owner-challenge-to-cost-advance-for-dog-legislation-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2021/pet-owner-challenge-to-cost-advance-for-dog-legislation-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2021/pet-owner-challenge-to-cost-advance-for-dog-legislation-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2021/pet-owner-challenge-to-cost-advance-for-dog-legislation-appeal-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2020/osteopath-diploma-recognition-appeal-experience-vs-supervised-training-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2020/osteopath-diploma-recognition-appeal-experience-vs-supervised-training-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2020/osteopath-diploma-recognition-appeal-experience-vs-supervised-training-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2020/osteopath-diploma-recognition-appeal-experience-vs-supervised-training-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2020/osteopath-diploma-recognition-appeal-experience-vs-supervised-training-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2020/osteopath-diploma-recognition-appeal-experience-vs-supervised-training-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2019/appellants-appeal-inadmissible-due-to-unpaid-procedural-costs-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2019/appellants-appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2019/appellants-appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2019/appellants-appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2019/appellants-appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2019/appellants-appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2018/finma-v-bank-calculation-of-confiscable-profit-for-money-laundering-breaches</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2018/finma-v-bank-calculation-of-confiscable-profit-for-money-laundering-breaches"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2018/finma-v-bank-calculation-of-confiscable-profit-for-money-laundering-breaches"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2018/finma-v-bank-calculation-of-confiscable-profit-for-money-laundering-breaches"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2018/finma-v-bank-calculation-of-confiscable-profit-for-money-laundering-breaches"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2018/finma-v-bank-calculation-of-confiscable-profit-for-money-laundering-breaches"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2017/cantonal-court-legal-aid-refusal-upheld-after-limited-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2017/cantonal-court-legal-aid-refusal-upheld-after-limited-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2017/cantonal-court-legal-aid-refusal-upheld-after-limited-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2017/cantonal-court-legal-aid-refusal-upheld-after-limited-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2017/cantonal-court-legal-aid-refusal-upheld-after-limited-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2017/cantonal-court-legal-aid-refusal-upheld-after-limited-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2016/tax-authority-practice-on-wealth-tax-basis-for-ongoing-renovations-ruled-illegal-lack-of-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2016/tax-authority-practice-on-wealth-tax-basis-for-ongoing-renovations-ruled-illegal-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2016/tax-authority-practice-on-wealth-tax-basis-for-ongoing-renovations-ruled-illegal-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2016/tax-authority-practice-on-wealth-tax-basis-for-ongoing-renovations-ruled-illegal-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2016/tax-authority-practice-on-wealth-tax-basis-for-ongoing-renovations-ruled-illegal-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2016/tax-authority-practice-on-wealth-tax-basis-for-ongoing-renovations-ruled-illegal-lack-of-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2015/federal-supreme-court-upholds-tax-domicile-in-lugano-for-business-consultant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2015/federal-supreme-court-upholds-tax-domicile-in-lugano-for-business-consultant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2015/federal-supreme-court-upholds-tax-domicile-in-lugano-for-business-consultant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2015/federal-supreme-court-upholds-tax-domicile-in-lugano-for-business-consultant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2015/federal-supreme-court-upholds-tax-domicile-in-lugano-for-business-consultant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2015/federal-supreme-court-upholds-tax-domicile-in-lugano-for-business-consultant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2014/federal-customs-administration-v-municipal-transport-entity-lsva-heavy-vehicle-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2014/federal-customs-administration-v-municipal-transport-entity-lsva-heavy-vehicle-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2014/federal-customs-administration-v-municipal-transport-entity-lsva-heavy-vehicle-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2014/federal-customs-administration-v-municipal-transport-entity-lsva-heavy-vehicle-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2014/federal-customs-administration-v-municipal-transport-entity-lsva-heavy-vehicle-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2014/federal-customs-administration-v-municipal-transport-entity-lsva-heavy-vehicle-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2013/student-exmatriculation-for-unexcused-exam-absence-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2013/student-exmatriculation-for-unexcused-exam-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2013/student-exmatriculation-for-unexcused-exam-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2013/student-exmatriculation-for-unexcused-exam-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2013/student-exmatriculation-for-unexcused-exam-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2013/student-exmatriculation-for-unexcused-exam-absence-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2012/guinea-national-permit-renewal-denial-based-on-insufficient-marital-cohabitation-and-lack-of-exceptional-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2012/guinea-national-permit-renewal-denial-based-on-insufficient-marital-cohabitation-and-lack-of-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2012/guinea-national-permit-renewal-denial-based-on-insufficient-marital-cohabitation-and-lack-of-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2012/guinea-national-permit-renewal-denial-based-on-insufficient-marital-cohabitation-and-lack-of-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2012/guinea-national-permit-renewal-denial-based-on-insufficient-marital-cohabitation-and-lack-of-exceptional-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2012/guinea-national-permit-renewal-denial-based-on-insufficient-marital-cohabitation-and-lack-of-exceptional-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2011/challenge-to-legal-fee-award-following-exclusion-from-joint-liability-for-livestock-levy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2011/challenge-to-legal-fee-award-following-exclusion-from-joint-liability-for-livestock-levy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2011/challenge-to-legal-fee-award-following-exclusion-from-joint-liability-for-livestock-levy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2011/challenge-to-legal-fee-award-following-exclusion-from-joint-liability-for-livestock-levy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2011/challenge-to-legal-fee-award-following-exclusion-from-joint-liability-for-livestock-levy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2011/challenge-to-legal-fee-award-following-exclusion-from-joint-liability-for-livestock-levy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2010/cameroonian-national-v-switzerland-drug-offenses-and-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2010/cameroonian-national-v-switzerland-drug-offenses-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2010/cameroonian-national-v-switzerland-drug-offenses-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2010/cameroonian-national-v-switzerland-drug-offenses-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2010/cameroonian-national-v-switzerland-drug-offenses-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2010/cameroonian-national-v-switzerland-drug-offenses-and-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2009/taxpayer-real-estate-ownership-bars-free-legal-aid-in-remission-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2009/taxpayer-real-estate-ownership-bars-free-legal-aid-in-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2009/taxpayer-real-estate-ownership-bars-free-legal-aid-in-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2009/taxpayer-real-estate-ownership-bars-free-legal-aid-in-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2009/taxpayer-real-estate-ownership-bars-free-legal-aid-in-remission-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2009/taxpayer-real-estate-ownership-bars-free-legal-aid-in-remission-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2008/federal-supreme-court-upholds-denial-of-invasive-neuroscience-research-permit-over-animal-suffering-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2008/federal-supreme-court-upholds-denial-of-invasive-neuroscience-research-permit-over-animal-suffering-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2008/federal-supreme-court-upholds-denial-of-invasive-neuroscience-research-permit-over-animal-suffering-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2008/federal-supreme-court-upholds-denial-of-invasive-neuroscience-research-permit-over-animal-suffering-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2008/federal-supreme-court-upholds-denial-of-invasive-neuroscience-research-permit-over-animal-suffering-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2008/federal-supreme-court-upholds-denial-of-invasive-neuroscience-research-permit-over-animal-suffering-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_422-2007/farmer-v-compensation-reduction-for-boar-damage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2007/farmer-v-compensation-reduction-for-boar-damage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_422-2007/farmer-v-compensation-reduction-for-boar-damage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_422-2007/farmer-v-compensation-reduction-for-boar-damage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_422-2007/farmer-v-compensation-reduction-for-boar-damage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_422-2007/farmer-v-compensation-reduction-for-boar-damage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2025/greek-national-detention-pending-removal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2025/greek-national-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2025/greek-national-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2025/greek-national-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2025/greek-national-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2025/greek-national-detention-pending-removal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2024/kosovan-national-expulsion-upheld-after-divorce-and-failed-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2024/kosovan-national-expulsion-upheld-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2024/kosovan-national-expulsion-upheld-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2024/kosovan-national-expulsion-upheld-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2024/kosovan-national-expulsion-upheld-after-divorce-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2024/kosovan-national-expulsion-upheld-after-divorce-and-failed-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2023/tunisian-national-v-switzerland-rejection-of-residence-permit-appeal-based-on-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2023/tunisian-national-v-switzerland-rejection-of-residence-permit-appeal-based-on-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2023/tunisian-national-v-switzerland-rejection-of-residence-permit-appeal-based-on-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2023/tunisian-national-v-switzerland-rejection-of-residence-permit-appeal-based-on-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2023/tunisian-national-v-switzerland-rejection-of-residence-permit-appeal-based-on-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2023/tunisian-national-v-switzerland-rejection-of-residence-permit-appeal-based-on-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2022/afghan-asylum-seeker-s-detention-upheld-during-dublin-transfer-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2022/afghan-asylum-seeker-s-detention-upheld-during-dublin-transfer-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2022/afghan-asylum-seeker-s-detention-upheld-during-dublin-transfer-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2022/afghan-asylum-seeker-s-detention-upheld-during-dublin-transfer-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2022/afghan-asylum-seeker-s-detention-upheld-during-dublin-transfer-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2022/afghan-asylum-seeker-s-detention-upheld-during-dublin-transfer-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2021/tax-assessment-appeal-timeliness-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2021/tax-assessment-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2021/tax-assessment-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2021/tax-assessment-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2021/tax-assessment-appeal-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2021/tax-assessment-appeal-timeliness-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2020/revocation-of-residence-permit-based-on-serious-domestic-violence-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2020/revocation-of-residence-permit-based-on-serious-domestic-violence-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2020/revocation-of-residence-permit-based-on-serious-domestic-violence-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2020/revocation-of-residence-permit-based-on-serious-domestic-violence-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2020/revocation-of-residence-permit-based-on-serious-domestic-violence-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2020/revocation-of-residence-permit-based-on-serious-domestic-violence-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2019/police-transport-costs-in-involuntary-psychiatric-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2019/police-transport-costs-in-involuntary-psychiatric-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2019/police-transport-costs-in-involuntary-psychiatric-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2019/police-transport-costs-in-involuntary-psychiatric-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2019/police-transport-costs-in-involuntary-psychiatric-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2019/police-transport-costs-in-involuntary-psychiatric-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2018/zurich-property-gains-tax-vs-vaud-tax-allocation-on-intercantonal-property-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2018/zurich-property-gains-tax-vs-vaud-tax-allocation-on-intercantonal-property-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2018/zurich-property-gains-tax-vs-vaud-tax-allocation-on-intercantonal-property-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2018/zurich-property-gains-tax-vs-vaud-tax-allocation-on-intercantonal-property-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2018/zurich-property-gains-tax-vs-vaud-tax-allocation-on-intercantonal-property-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2018/zurich-property-gains-tax-vs-vaud-tax-allocation-on-intercantonal-property-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2017/appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2017/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2017/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2017/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2017/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2017/appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2016/daughter-denied-residence-permit-after-reaching-adulthood</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2016/daughter-denied-residence-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2016/daughter-denied-residence-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2016/daughter-denied-residence-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2016/daughter-denied-residence-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2016/daughter-denied-residence-permit-after-reaching-adulthood"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2015/brazilian-mother-denied-deferred-family-reunification-for-daughter-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2015/brazilian-mother-denied-deferred-family-reunification-for-daughter-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2015/brazilian-mother-denied-deferred-family-reunification-for-daughter-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2015/brazilian-mother-denied-deferred-family-reunification-for-daughter-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2015/brazilian-mother-denied-deferred-family-reunification-for-daughter-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2015/brazilian-mother-denied-deferred-family-reunification-for-daughter-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2014/undeclared-self-employed-work-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2014/undeclared-self-employed-work-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2014/undeclared-self-employed-work-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2014/undeclared-self-employed-work-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2014/undeclared-self-employed-work-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2014/undeclared-self-employed-work-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2013/university-refusal-to-recognize-all-male-student-association</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2013/university-refusal-to-recognize-all-male-student-association"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2013/university-refusal-to-recognize-all-male-student-association"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2013/university-refusal-to-recognize-all-male-student-association"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2013/university-refusal-to-recognize-all-male-student-association"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2013/university-refusal-to-recognize-all-male-student-association"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2012/revocation-of-residence-permit-based-on-attempted-murder-conviction-and-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2012/revocation-of-residence-permit-based-on-attempted-murder-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2012/revocation-of-residence-permit-based-on-attempted-murder-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2012/revocation-of-residence-permit-based-on-attempted-murder-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2012/revocation-of-residence-permit-based-on-attempted-murder-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2012/revocation-of-residence-permit-based-on-attempted-murder-conviction-and-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2011/agricultural-companies-levy-for-exceeded-livestock-limits-due-to-lack-of-independence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2011/agricultural-companies-levy-for-exceeded-livestock-limits-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2011/agricultural-companies-levy-for-exceeded-livestock-limits-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2011/agricultural-companies-levy-for-exceeded-livestock-limits-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2011/agricultural-companies-levy-for-exceeded-livestock-limits-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2011/agricultural-companies-levy-for-exceeded-livestock-limits-due-to-lack-of-independence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2010/taxpayer-deductions-for-stepchildren-residing-domestically-and-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2010/taxpayer-deductions-for-stepchildren-residing-domestically-and-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2010/taxpayer-deductions-for-stepchildren-residing-domestically-and-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2010/taxpayer-deductions-for-stepchildren-residing-domestically-and-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2010/taxpayer-deductions-for-stepchildren-residing-domestically-and-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2010/taxpayer-deductions-for-stepchildren-residing-domestically-and-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2009/shareholder-director-salary-excessive-hidden-profit-distribution-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2009/shareholder-director-salary-excessive-hidden-profit-distribution-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2009/shareholder-director-salary-excessive-hidden-profit-distribution-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2009/shareholder-director-salary-excessive-hidden-profit-distribution-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2009/shareholder-director-salary-excessive-hidden-profit-distribution-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2009/shareholder-director-salary-excessive-hidden-profit-distribution-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2008/swiss-federal-supreme-court-upholds-denial-of-rhesus-monkey-experiment-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2008/swiss-federal-supreme-court-upholds-denial-of-rhesus-monkey-experiment-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2008/swiss-federal-supreme-court-upholds-denial-of-rhesus-monkey-experiment-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2008/swiss-federal-supreme-court-upholds-denial-of-rhesus-monkey-experiment-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2008/swiss-federal-supreme-court-upholds-denial-of-rhesus-monkey-experiment-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2008/swiss-federal-supreme-court-upholds-denial-of-rhesus-monkey-experiment-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_421-2007/company-appeals-denial-of-retroactive-aircraft-export-certification-due-to-stricter-time-limit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2007/company-appeals-denial-of-retroactive-aircraft-export-certification-due-to-stricter-time-limit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_421-2007/company-appeals-denial-of-retroactive-aircraft-export-certification-due-to-stricter-time-limit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_421-2007/company-appeals-denial-of-retroactive-aircraft-export-certification-due-to-stricter-time-limit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_421-2007/company-appeals-denial-of-retroactive-aircraft-export-certification-due-to-stricter-time-limit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_421-2007/company-appeals-denial-of-retroactive-aircraft-export-certification-due-to-stricter-time-limit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2024/lawyer-sanctioned-for-disrespectful-communications-with-authorities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2024/lawyer-sanctioned-for-disrespectful-communications-with-authorities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2024/lawyer-sanctioned-for-disrespectful-communications-with-authorities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2024/lawyer-sanctioned-for-disrespectful-communications-with-authorities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2024/lawyer-sanctioned-for-disrespectful-communications-with-authorities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2024/lawyer-sanctioned-for-disrespectful-communications-with-authorities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2023/municipal-administration-v-cantonal-court-public-works-contract-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2023/municipal-administration-v-cantonal-court-public-works-contract-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2023/municipal-administration-v-cantonal-court-public-works-contract-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2023/municipal-administration-v-cantonal-court-public-works-contract-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2023/municipal-administration-v-cantonal-court-public-works-contract-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2023/municipal-administration-v-cantonal-court-public-works-contract-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2022/msi-salary-overrun-and-cantonal-pension-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2022/msi-salary-overrun-and-cantonal-pension-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2022/msi-salary-overrun-and-cantonal-pension-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2022/msi-salary-overrun-and-cantonal-pension-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2022/msi-salary-overrun-and-cantonal-pension-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2022/msi-salary-overrun-and-cantonal-pension-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2021/swiss-federal-tribunal-upholds-expulsion-of-haitian-national-based-on-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2021/swiss-federal-tribunal-upholds-expulsion-of-haitian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2021/swiss-federal-tribunal-upholds-expulsion-of-haitian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2021/swiss-federal-tribunal-upholds-expulsion-of-haitian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2021/swiss-federal-tribunal-upholds-expulsion-of-haitian-national-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2021/swiss-federal-tribunal-upholds-expulsion-of-haitian-national-based-on-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2020/tax-appeal-regarding-property-sale-taxation-and-vehicle-expense-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2020/tax-appeal-regarding-property-sale-taxation-and-vehicle-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2020/tax-appeal-regarding-property-sale-taxation-and-vehicle-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2020/tax-appeal-regarding-property-sale-taxation-and-vehicle-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2020/tax-appeal-regarding-property-sale-taxation-and-vehicle-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2020/tax-appeal-regarding-property-sale-taxation-and-vehicle-expense-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2019/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2019/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2019/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2019/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2019/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2019/revocation-of-residence-permit-upheld-due-to-serious-sexual-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2018/revocation-of-residence-permit-based-on-fraudulent-acquisition-and-use-of-false-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2018/revocation-of-residence-permit-based-on-fraudulent-acquisition-and-use-of-false-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2018/revocation-of-residence-permit-based-on-fraudulent-acquisition-and-use-of-false-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2018/revocation-of-residence-permit-based-on-fraudulent-acquisition-and-use-of-false-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2018/revocation-of-residence-permit-based-on-fraudulent-acquisition-and-use-of-false-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2018/revocation-of-residence-permit-based-on-fraudulent-acquisition-and-use-of-false-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2017/appeal-regarding-non-eu-efta-residence-permit-refusal-inadmissible-due-to-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2017/appeal-regarding-non-eu-efta-residence-permit-refusal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2017/appeal-regarding-non-eu-efta-residence-permit-refusal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2017/appeal-regarding-non-eu-efta-residence-permit-refusal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2017/appeal-regarding-non-eu-efta-residence-permit-refusal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2017/appeal-regarding-non-eu-efta-residence-permit-refusal-inadmissible-due-to-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2016/expulsion-detention-appeal-jurisdiction-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2016/expulsion-detention-appeal-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2016/expulsion-detention-appeal-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2016/expulsion-detention-appeal-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2016/expulsion-detention-appeal-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2016/expulsion-detention-appeal-jurisdiction-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2015/cameroonian-national-residence-permit-refusal-upheld-due-to-debt-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2015/cameroonian-national-residence-permit-refusal-upheld-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2015/cameroonian-national-residence-permit-refusal-upheld-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2015/cameroonian-national-residence-permit-refusal-upheld-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2015/cameroonian-national-residence-permit-refusal-upheld-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2015/cameroonian-national-residence-permit-refusal-upheld-due-to-debt-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2014/landowner-s-appeal-rights-regarding-standard-working-unit-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2014/landowner-s-appeal-rights-regarding-standard-working-unit-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2014/landowner-s-appeal-rights-regarding-standard-working-unit-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2014/landowner-s-appeal-rights-regarding-standard-working-unit-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2014/landowner-s-appeal-rights-regarding-standard-working-unit-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2014/landowner-s-appeal-rights-regarding-standard-working-unit-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2013/liability-of-former-managing-director-for-unpaid-import-vat-on-under-valued-vehicles</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2013/liability-of-former-managing-director-for-unpaid-import-vat-on-under-valued-vehicles"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2013/liability-of-former-managing-director-for-unpaid-import-vat-on-under-valued-vehicles"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2013/liability-of-former-managing-director-for-unpaid-import-vat-on-under-valued-vehicles"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2013/liability-of-former-managing-director-for-unpaid-import-vat-on-under-valued-vehicles"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2013/liability-of-former-managing-director-for-unpaid-import-vat-on-under-valued-vehicles"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2011/detention-pending-deportation-of-foreign-national-based-on-risk-of-absconding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2011/detention-pending-deportation-of-foreign-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2011/detention-pending-deportation-of-foreign-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2011/detention-pending-deportation-of-foreign-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2011/detention-pending-deportation-of-foreign-national-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2011/detention-pending-deportation-of-foreign-national-based-on-risk-of-absconding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2010/cantonal-tax-assessment-on-real-estate-gains-upheld-against-economic-alienation-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2010/cantonal-tax-assessment-on-real-estate-gains-upheld-against-economic-alienation-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2010/cantonal-tax-assessment-on-real-estate-gains-upheld-against-economic-alienation-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2010/cantonal-tax-assessment-on-real-estate-gains-upheld-against-economic-alienation-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2010/cantonal-tax-assessment-on-real-estate-gains-upheld-against-economic-alienation-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2010/cantonal-tax-assessment-on-real-estate-gains-upheld-against-economic-alienation-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2009/auxiliary-company-tax-loss-compensation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2009/auxiliary-company-tax-loss-compensation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2009/auxiliary-company-tax-loss-compensation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2009/auxiliary-company-tax-loss-compensation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2009/auxiliary-company-tax-loss-compensation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2009/auxiliary-company-tax-loss-compensation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2008/federal-supreme-court-declines-appeal-on-tax-assessment-methodology-before-final-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2008/federal-supreme-court-declines-appeal-on-tax-assessment-methodology-before-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2008/federal-supreme-court-declines-appeal-on-tax-assessment-methodology-before-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2008/federal-supreme-court-declines-appeal-on-tax-assessment-methodology-before-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2008/federal-supreme-court-declines-appeal-on-tax-assessment-methodology-before-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2008/federal-supreme-court-declines-appeal-on-tax-assessment-methodology-before-final-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_420-2007/algerian-national-detention-extension-affirmed-despite-diligence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2007/algerian-national-detention-extension-affirmed-despite-diligence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_420-2007/algerian-national-detention-extension-affirmed-despite-diligence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_420-2007/algerian-national-detention-extension-affirmed-despite-diligence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_420-2007/algerian-national-detention-extension-affirmed-despite-diligence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_420-2007/algerian-national-detention-extension-affirmed-despite-diligence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2025/swiss-federal-supreme-court-affirms-dismissal-of-appeal-against-administrative-assistance-to-france-regarding-bank-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2025/swiss-federal-supreme-court-affirms-dismissal-of-appeal-against-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2025/swiss-federal-supreme-court-affirms-dismissal-of-appeal-against-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2025/swiss-federal-supreme-court-affirms-dismissal-of-appeal-against-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2025/swiss-federal-supreme-court-affirms-dismissal-of-appeal-against-administrative-assistance-to-france-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2025/swiss-federal-supreme-court-affirms-dismissal-of-appeal-against-administrative-assistance-to-france-regarding-bank-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2024/citizen-v-switzerland-family-life-and-immigration-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2024/citizen-v-switzerland-family-life-and-immigration-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2024/citizen-v-switzerland-family-life-and-immigration-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2024/citizen-v-switzerland-family-life-and-immigration-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2024/citizen-v-switzerland-family-life-and-immigration-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2024/citizen-v-switzerland-family-life-and-immigration-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2023/swiss-federal-court-upholds-permit-revocation-due-to-unjustified-absence-exceeding-six-months</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2023/swiss-federal-court-upholds-permit-revocation-due-to-unjustified-absence-exceeding-six-months"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2023/swiss-federal-court-upholds-permit-revocation-due-to-unjustified-absence-exceeding-six-months"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2023/swiss-federal-court-upholds-permit-revocation-due-to-unjustified-absence-exceeding-six-months"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2023/swiss-federal-court-upholds-permit-revocation-due-to-unjustified-absence-exceeding-six-months"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2023/swiss-federal-court-upholds-permit-revocation-due-to-unjustified-absence-exceeding-six-months"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2022/confiscation-of-horses-and-right-to-oral-hearing-in-animal-welfare-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2022/confiscation-of-horses-and-right-to-oral-hearing-in-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2022/confiscation-of-horses-and-right-to-oral-hearing-in-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2022/confiscation-of-horses-and-right-to-oral-hearing-in-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2022/confiscation-of-horses-and-right-to-oral-hearing-in-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2022/confiscation-of-horses-and-right-to-oral-hearing-in-animal-welfare-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2021/iraqi-national-v-state-secretariat-for-migration-undue-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2021/iraqi-national-v-state-secretariat-for-migration-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2021/iraqi-national-v-state-secretariat-for-migration-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2021/iraqi-national-v-state-secretariat-for-migration-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2021/iraqi-national-v-state-secretariat-for-migration-undue-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2021/iraqi-national-v-state-secretariat-for-migration-undue-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2020/public-procurement-challenge-suitability-criteria-and-duty-of-investigation-in-biogenic-waste-contract-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2020/public-procurement-challenge-suitability-criteria-and-duty-of-investigation-in-biogenic-waste-contract-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2020/public-procurement-challenge-suitability-criteria-and-duty-of-investigation-in-biogenic-waste-contract-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2020/public-procurement-challenge-suitability-criteria-and-duty-of-investigation-in-biogenic-waste-contract-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2020/public-procurement-challenge-suitability-criteria-and-duty-of-investigation-in-biogenic-waste-contract-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2020/public-procurement-challenge-suitability-criteria-and-duty-of-investigation-in-biogenic-waste-contract-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2019/appellant-v-switzerland-detention-pending-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2019/appellant-v-switzerland-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2019/appellant-v-switzerland-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2019/appellant-v-switzerland-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2019/appellant-v-switzerland-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2019/appellant-v-switzerland-detention-pending-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2017/taxpayer-appeal-against-estimated-assessment-upheld-due-to-insufficient-challenge-of-manifest-incorrectness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2017/taxpayer-appeal-against-estimated-assessment-upheld-due-to-insufficient-challenge-of-manifest-incorrectness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2017/taxpayer-appeal-against-estimated-assessment-upheld-due-to-insufficient-challenge-of-manifest-incorrectness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2017/taxpayer-appeal-against-estimated-assessment-upheld-due-to-insufficient-challenge-of-manifest-incorrectness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2017/taxpayer-appeal-against-estimated-assessment-upheld-due-to-insufficient-challenge-of-manifest-incorrectness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2017/taxpayer-appeal-against-estimated-assessment-upheld-due-to-insufficient-challenge-of-manifest-incorrectness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2015/tax-classification-of-partnership-acquired-property-private-vs-business-assets-and-maintenance-cost-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2015/tax-classification-of-partnership-acquired-property-private-vs-business-assets-and-maintenance-cost-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2015/tax-classification-of-partnership-acquired-property-private-vs-business-assets-and-maintenance-cost-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2015/tax-classification-of-partnership-acquired-property-private-vs-business-assets-and-maintenance-cost-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2015/tax-classification-of-partnership-acquired-property-private-vs-business-assets-and-maintenance-cost-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2015/tax-classification-of-partnership-acquired-property-private-vs-business-assets-and-maintenance-cost-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2014/couple-liable-for-withholding-tax-refund-on-lottery-winnings-claimed-under-false-pretenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2014/couple-liable-for-withholding-tax-refund-on-lottery-winnings-claimed-under-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2014/couple-liable-for-withholding-tax-refund-on-lottery-winnings-claimed-under-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2014/couple-liable-for-withholding-tax-refund-on-lottery-winnings-claimed-under-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2014/couple-liable-for-withholding-tax-refund-on-lottery-winnings-claimed-under-false-pretenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2014/couple-liable-for-withholding-tax-refund-on-lottery-winnings-claimed-under-false-pretenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2013/death-of-appellant-renders-residence-permit-revocation-appeal-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2013/death-of-appellant-renders-residence-permit-revocation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2013/death-of-appellant-renders-residence-permit-revocation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2013/death-of-appellant-renders-residence-permit-revocation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2013/death-of-appellant-renders-residence-permit-revocation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2013/death-of-appellant-renders-residence-permit-revocation-appeal-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2012/bosnian-national-residence-permit-revocation-after-divorce-amidst-visitation-rights-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2012/bosnian-national-residence-permit-revocation-after-divorce-amidst-visitation-rights-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2012/bosnian-national-residence-permit-revocation-after-divorce-amidst-visitation-rights-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2012/bosnian-national-residence-permit-revocation-after-divorce-amidst-visitation-rights-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2012/bosnian-national-residence-permit-revocation-after-divorce-amidst-visitation-rights-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2012/bosnian-national-residence-permit-revocation-after-divorce-amidst-visitation-rights-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2011/expatriate-residence-permit-renewal-and-settlement-denial-based-on-financial-misconduct-federal-court-remands-for-reassessment-due-to-incomplete-factual-findings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2011/expatriate-residence-permit-renewal-and-settlement-denial-based-on-financial-misconduct-federal-court-remands-for-reassessment-due-to-incomplete-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2011/expatriate-residence-permit-renewal-and-settlement-denial-based-on-financial-misconduct-federal-court-remands-for-reassessment-due-to-incomplete-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2011/expatriate-residence-permit-renewal-and-settlement-denial-based-on-financial-misconduct-federal-court-remands-for-reassessment-due-to-incomplete-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2011/expatriate-residence-permit-renewal-and-settlement-denial-based-on-financial-misconduct-federal-court-remands-for-reassessment-due-to-incomplete-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2011/expatriate-residence-permit-renewal-and-settlement-denial-based-on-financial-misconduct-federal-court-remands-for-reassessment-due-to-incomplete-factual-findings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2010/attorney-s-right-to-fee-claim-vs-client-confidentiality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2010/attorney-s-right-to-fee-claim-vs-client-confidentiality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2010/attorney-s-right-to-fee-claim-vs-client-confidentiality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2010/attorney-s-right-to-fee-claim-vs-client-confidentiality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2010/attorney-s-right-to-fee-claim-vs-client-confidentiality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2010/attorney-s-right-to-fee-claim-vs-client-confidentiality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2009/license-withdrawal-upheld-due-to-persistent-public-order-disturbances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2009/license-withdrawal-upheld-due-to-persistent-public-order-disturbances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2009/license-withdrawal-upheld-due-to-persistent-public-order-disturbances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2009/license-withdrawal-upheld-due-to-persistent-public-order-disturbances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2009/license-withdrawal-upheld-due-to-persistent-public-order-disturbances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2009/license-withdrawal-upheld-due-to-persistent-public-order-disturbances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2008/casino-operator-vat-exemption-for-gaming-machines-vs-boules-game</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2008/casino-operator-vat-exemption-for-gaming-machines-vs-boules-game"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2008/casino-operator-vat-exemption-for-gaming-machines-vs-boules-game"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2008/casino-operator-vat-exemption-for-gaming-machines-vs-boules-game"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2008/casino-operator-vat-exemption-for-gaming-machines-vs-boules-game"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2008/casino-operator-vat-exemption-for-gaming-machines-vs-boules-game"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_42-2007/libyan-national-v-switzerland-family-reunification-under-afmp-denied-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2007/libyan-national-v-switzerland-family-reunification-under-afmp-denied-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_42-2007/libyan-national-v-switzerland-family-reunification-under-afmp-denied-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_42-2007/libyan-national-v-switzerland-family-reunification-under-afmp-denied-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_42-2007/libyan-national-v-switzerland-family-reunification-under-afmp-denied-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_42-2007/libyan-national-v-switzerland-family-reunification-under-afmp-denied-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2024/husband-s-appeal-on-real-estate-acquisition-permit-dismissed-for-lack-of-current-interest-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2024/husband-s-appeal-on-real-estate-acquisition-permit-dismissed-for-lack-of-current-interest-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2024/husband-s-appeal-on-real-estate-acquisition-permit-dismissed-for-lack-of-current-interest-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2024/husband-s-appeal-on-real-estate-acquisition-permit-dismissed-for-lack-of-current-interest-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2024/husband-s-appeal-on-real-estate-acquisition-permit-dismissed-for-lack-of-current-interest-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2024/husband-s-appeal-on-real-estate-acquisition-permit-dismissed-for-lack-of-current-interest-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2023/kosovar-national-v-cantonal-court-on-residence-permit-extension-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2023/kosovar-national-v-cantonal-court-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2023/kosovar-national-v-cantonal-court-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2023/kosovar-national-v-cantonal-court-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2023/kosovar-national-v-cantonal-court-on-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2023/kosovar-national-v-cantonal-court-on-residence-permit-extension-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2022/italian-national-v-federal-administrative-court-entry-ban-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2022/italian-national-v-federal-administrative-court-entry-ban-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2022/italian-national-v-federal-administrative-court-entry-ban-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2022/italian-national-v-federal-administrative-court-entry-ban-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2022/italian-national-v-federal-administrative-court-entry-ban-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2022/italian-national-v-federal-administrative-court-entry-ban-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2021/appeal-admissibility-against-procedural-decision-on-tax-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2021/appeal-admissibility-against-procedural-decision-on-tax-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2021/appeal-admissibility-against-procedural-decision-on-tax-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2021/appeal-admissibility-against-procedural-decision-on-tax-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2021/appeal-admissibility-against-procedural-decision-on-tax-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2021/appeal-admissibility-against-procedural-decision-on-tax-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2020/taxation-of-real-estate-sale-profits-as-professional-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2020/taxation-of-real-estate-sale-profits-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2020/taxation-of-real-estate-sale-profits-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2020/taxation-of-real-estate-sale-profits-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2020/taxation-of-real-estate-sale-profits-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2020/taxation-of-real-estate-sale-profits-as-professional-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2019/claimant-v-swiss-confederation-suspension-of-damage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2019/claimant-v-swiss-confederation-suspension-of-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2019/claimant-v-swiss-confederation-suspension-of-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2019/claimant-v-swiss-confederation-suspension-of-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2019/claimant-v-swiss-confederation-suspension-of-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2019/claimant-v-swiss-confederation-suspension-of-damage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2017/swiss-federal-supreme-court-upholds-fine-for-misclassified-real-estate-sale-expense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2017/swiss-federal-supreme-court-upholds-fine-for-misclassified-real-estate-sale-expense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2017/swiss-federal-supreme-court-upholds-fine-for-misclassified-real-estate-sale-expense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2017/swiss-federal-supreme-court-upholds-fine-for-misclassified-real-estate-sale-expense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2017/swiss-federal-supreme-court-upholds-fine-for-misclassified-real-estate-sale-expense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2017/swiss-federal-supreme-court-upholds-fine-for-misclassified-real-estate-sale-expense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2016/architect-s-withdrawn-contract-appeal-lacks-standing-due-to-partnership-non-joinder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2016/architect-s-withdrawn-contract-appeal-lacks-standing-due-to-partnership-non-joinder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2016/architect-s-withdrawn-contract-appeal-lacks-standing-due-to-partnership-non-joinder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2016/architect-s-withdrawn-contract-appeal-lacks-standing-due-to-partnership-non-joinder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2016/architect-s-withdrawn-contract-appeal-lacks-standing-due-to-partnership-non-joinder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2016/architect-s-withdrawn-contract-appeal-lacks-standing-due-to-partnership-non-joinder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2015/company-v-tax-authority-hidden-equity-determination-for-real-estate-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2015/company-v-tax-authority-hidden-equity-determination-for-real-estate-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2015/company-v-tax-authority-hidden-equity-determination-for-real-estate-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2015/company-v-tax-authority-hidden-equity-determination-for-real-estate-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2015/company-v-tax-authority-hidden-equity-determination-for-real-estate-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2015/company-v-tax-authority-hidden-equity-determination-for-real-estate-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2014/revocation-of-settlement-permit-for-sexual-coercion-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2014/revocation-of-settlement-permit-for-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2014/revocation-of-settlement-permit-for-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2014/revocation-of-settlement-permit-for-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2014/revocation-of-settlement-permit-for-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2014/revocation-of-settlement-permit-for-sexual-coercion-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2012/taxation-of-partnership-asset-sale-business-vs-private-property-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2012/taxation-of-partnership-asset-sale-business-vs-private-property-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2012/taxation-of-partnership-asset-sale-business-vs-private-property-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2012/taxation-of-partnership-asset-sale-business-vs-private-property-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2012/taxation-of-partnership-asset-sale-business-vs-private-property-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2012/taxation-of-partnership-asset-sale-business-vs-private-property-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2011/divorced-brazilian-national-s-hardship-residence-permit-appeal-dismissed-for-lack-of-legal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2011/divorced-brazilian-national-s-hardship-residence-permit-appeal-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2011/divorced-brazilian-national-s-hardship-residence-permit-appeal-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2011/divorced-brazilian-national-s-hardship-residence-permit-appeal-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2011/divorced-brazilian-national-s-hardship-residence-permit-appeal-dismissed-for-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2011/divorced-brazilian-national-s-hardship-residence-permit-appeal-dismissed-for-lack-of-legal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2010/dentist-s-restaurant-loss-disallowance-upheld-due-to-inadequate-accounting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2010/dentist-s-restaurant-loss-disallowance-upheld-due-to-inadequate-accounting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2010/dentist-s-restaurant-loss-disallowance-upheld-due-to-inadequate-accounting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2010/dentist-s-restaurant-loss-disallowance-upheld-due-to-inadequate-accounting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2010/dentist-s-restaurant-loss-disallowance-upheld-due-to-inadequate-accounting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2010/dentist-s-restaurant-loss-disallowance-upheld-due-to-inadequate-accounting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2009/withdrawal-of-appeal-concerning-agricultural-parcel-acquisition-costs-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2009/withdrawal-of-appeal-concerning-agricultural-parcel-acquisition-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2009/withdrawal-of-appeal-concerning-agricultural-parcel-acquisition-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2009/withdrawal-of-appeal-concerning-agricultural-parcel-acquisition-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2009/withdrawal-of-appeal-concerning-agricultural-parcel-acquisition-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2009/withdrawal-of-appeal-concerning-agricultural-parcel-acquisition-costs-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2008/cantonal-flood-insurance-coverage-dispute-over-structural-damage-causation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2008/cantonal-flood-insurance-coverage-dispute-over-structural-damage-causation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2008/cantonal-flood-insurance-coverage-dispute-over-structural-damage-causation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2008/cantonal-flood-insurance-coverage-dispute-over-structural-damage-causation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2008/cantonal-flood-insurance-coverage-dispute-over-structural-damage-causation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2008/cantonal-flood-insurance-coverage-dispute-over-structural-damage-causation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_419-2007/appellant-challenges-administrative-tax-assessment-decisions-cost-payments-and-legal-aid-denial-federal-supreme-court-dismisses-appeal-for-failure-to-meet-procedural-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2007/appellant-challenges-administrative-tax-assessment-decisions-cost-payments-and-legal-aid-denial-federal-supreme-court-dismisses-appeal-for-failure-to-meet-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_419-2007/appellant-challenges-administrative-tax-assessment-decisions-cost-payments-and-legal-aid-denial-federal-supreme-court-dismisses-appeal-for-failure-to-meet-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_419-2007/appellant-challenges-administrative-tax-assessment-decisions-cost-payments-and-legal-aid-denial-federal-supreme-court-dismisses-appeal-for-failure-to-meet-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_419-2007/appellant-challenges-administrative-tax-assessment-decisions-cost-payments-and-legal-aid-denial-federal-supreme-court-dismisses-appeal-for-failure-to-meet-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_419-2007/appellant-challenges-administrative-tax-assessment-decisions-cost-payments-and-legal-aid-denial-federal-supreme-court-dismisses-appeal-for-failure-to-meet-procedural-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2025/filipino-national-v-switzerland-dismissal-of-appeal-regarding-suspensive-effect-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2025/filipino-national-v-switzerland-dismissal-of-appeal-regarding-suspensive-effect-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2025/filipino-national-v-switzerland-dismissal-of-appeal-regarding-suspensive-effect-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2025/filipino-national-v-switzerland-dismissal-of-appeal-regarding-suspensive-effect-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2025/filipino-national-v-switzerland-dismissal-of-appeal-regarding-suspensive-effect-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2025/filipino-national-v-switzerland-dismissal-of-appeal-regarding-suspensive-effect-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2024/lawyer-challenges-finma-ordinance-on-fatf-high-risk-list-due-to-lack-of-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2024/lawyer-challenges-finma-ordinance-on-fatf-high-risk-list-due-to-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2024/lawyer-challenges-finma-ordinance-on-fatf-high-risk-list-due-to-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2024/lawyer-challenges-finma-ordinance-on-fatf-high-risk-list-due-to-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2024/lawyer-challenges-finma-ordinance-on-fatf-high-risk-list-due-to-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2024/lawyer-challenges-finma-ordinance-on-fatf-high-risk-list-due-to-lack-of-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2023/condominium-owner-dispute-over-mandatory-fire-safety-installations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2023/condominium-owner-dispute-over-mandatory-fire-safety-installations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2023/condominium-owner-dispute-over-mandatory-fire-safety-installations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2023/condominium-owner-dispute-over-mandatory-fire-safety-installations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2023/condominium-owner-dispute-over-mandatory-fire-safety-installations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2023/condominium-owner-dispute-over-mandatory-fire-safety-installations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2022/foundation-challenging-reduction-in-ems-boarding-price-due-to-unauthorized-director-salary-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2022/foundation-challenging-reduction-in-ems-boarding-price-due-to-unauthorized-director-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2022/foundation-challenging-reduction-in-ems-boarding-price-due-to-unauthorized-director-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2022/foundation-challenging-reduction-in-ems-boarding-price-due-to-unauthorized-director-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2022/foundation-challenging-reduction-in-ems-boarding-price-due-to-unauthorized-director-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2022/foundation-challenging-reduction-in-ems-boarding-price-due-to-unauthorized-director-salary-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2021/denial-of-legal-aid-and-revision-request-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2021/denial-of-legal-aid-and-revision-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2021/denial-of-legal-aid-and-revision-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2021/denial-of-legal-aid-and-revision-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2021/denial-of-legal-aid-and-revision-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2021/denial-of-legal-aid-and-revision-request-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2020/canton-of-bern-property-revaluation-for-wealth-tax-invalidated</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2020/canton-of-bern-property-revaluation-for-wealth-tax-invalidated"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2020/canton-of-bern-property-revaluation-for-wealth-tax-invalidated"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2020/canton-of-bern-property-revaluation-for-wealth-tax-invalidated"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2020/canton-of-bern-property-revaluation-for-wealth-tax-invalidated"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2020/canton-of-bern-property-revaluation-for-wealth-tax-invalidated"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2019/shareholders-withholding-tax-refund-forfeiture-and-retroactive-application-of-art-23-2-vstg</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2019/shareholders-withholding-tax-refund-forfeiture-and-retroactive-application-of-art-23-2-vstg"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2019/shareholders-withholding-tax-refund-forfeiture-and-retroactive-application-of-art-23-2-vstg"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2019/shareholders-withholding-tax-refund-forfeiture-and-retroactive-application-of-art-23-2-vstg"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2019/shareholders-withholding-tax-refund-forfeiture-and-retroactive-application-of-art-23-2-vstg"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2019/shareholders-withholding-tax-refund-forfeiture-and-retroactive-application-of-art-23-2-vstg"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2018/taxpayer-s-appeal-for-real-estate-capital-gains-deferral-rejected-due-to-excessive-delay-in-principal-residence-replacement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2018/taxpayer-s-appeal-for-real-estate-capital-gains-deferral-rejected-due-to-excessive-delay-in-principal-residence-replacement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2018/taxpayer-s-appeal-for-real-estate-capital-gains-deferral-rejected-due-to-excessive-delay-in-principal-residence-replacement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2018/taxpayer-s-appeal-for-real-estate-capital-gains-deferral-rejected-due-to-excessive-delay-in-principal-residence-replacement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2018/taxpayer-s-appeal-for-real-estate-capital-gains-deferral-rejected-due-to-excessive-delay-in-principal-residence-replacement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2018/taxpayer-s-appeal-for-real-estate-capital-gains-deferral-rejected-due-to-excessive-delay-in-principal-residence-replacement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2017/brazilian-national-s-appeal-against-refusal-of-residence-permit-prolongation-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2017/brazilian-national-s-appeal-against-refusal-of-residence-permit-prolongation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2017/brazilian-national-s-appeal-against-refusal-of-residence-permit-prolongation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2017/brazilian-national-s-appeal-against-refusal-of-residence-permit-prolongation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2017/brazilian-national-s-appeal-against-refusal-of-residence-permit-prolongation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2017/brazilian-national-s-appeal-against-refusal-of-residence-permit-prolongation-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2015/federal-supreme-court-upholds-revocation-of-residence-permit-for-serious-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2015/federal-supreme-court-upholds-revocation-of-residence-permit-for-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2015/federal-supreme-court-upholds-revocation-of-residence-permit-for-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2015/federal-supreme-court-upholds-revocation-of-residence-permit-for-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2015/federal-supreme-court-upholds-revocation-of-residence-permit-for-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2015/federal-supreme-court-upholds-revocation-of-residence-permit-for-serious-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2014/canton-of-geneva-v-public-tender-exclusion-for-missing-tax-attestation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2014/canton-of-geneva-v-public-tender-exclusion-for-missing-tax-attestation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2014/canton-of-geneva-v-public-tender-exclusion-for-missing-tax-attestation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2014/canton-of-geneva-v-public-tender-exclusion-for-missing-tax-attestation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2014/canton-of-geneva-v-public-tender-exclusion-for-missing-tax-attestation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2014/canton-of-geneva-v-public-tender-exclusion-for-missing-tax-attestation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2013/turkish-national-family-reunification-permit-renewal-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2013/turkish-national-family-reunification-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2013/turkish-national-family-reunification-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2013/turkish-national-family-reunification-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2013/turkish-national-family-reunification-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2013/turkish-national-family-reunification-permit-renewal-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2011/father-fined-for-unexcused-school-absence-and-improper-court-filings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2011/father-fined-for-unexcused-school-absence-and-improper-court-filings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2011/father-fined-for-unexcused-school-absence-and-improper-court-filings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2011/father-fined-for-unexcused-school-absence-and-improper-court-filings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2011/father-fined-for-unexcused-school-absence-and-improper-court-filings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2011/father-fined-for-unexcused-school-absence-and-improper-court-filings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2010/owner-v-swiss-federal-supreme-court-euthanasia-rehoming-of-aggressive-sled-dogs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2010/owner-v-swiss-federal-supreme-court-euthanasia-rehoming-of-aggressive-sled-dogs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2010/owner-v-swiss-federal-supreme-court-euthanasia-rehoming-of-aggressive-sled-dogs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2010/owner-v-swiss-federal-supreme-court-euthanasia-rehoming-of-aggressive-sled-dogs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2010/owner-v-swiss-federal-supreme-court-euthanasia-rehoming-of-aggressive-sled-dogs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2010/owner-v-swiss-federal-supreme-court-euthanasia-rehoming-of-aggressive-sled-dogs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2009/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2009/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2009/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2009/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2009/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2009/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-based-on-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2008/federal-supreme-court-ruling-on-timeliness-of-appeal-against-customs-duties-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2008/federal-supreme-court-ruling-on-timeliness-of-appeal-against-customs-duties-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2008/federal-supreme-court-ruling-on-timeliness-of-appeal-against-customs-duties-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2008/federal-supreme-court-ruling-on-timeliness-of-appeal-against-customs-duties-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2008/federal-supreme-court-ruling-on-timeliness-of-appeal-against-customs-duties-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2008/federal-supreme-court-ruling-on-timeliness-of-appeal-against-customs-duties-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_418-2007/brazilian-national-v-residence-permit-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2007/brazilian-national-v-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_418-2007/brazilian-national-v-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_418-2007/brazilian-national-v-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_418-2007/brazilian-national-v-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_418-2007/brazilian-national-v-residence-permit-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2023/energy-supply-interruption-dispute-denial-of-legal-aid-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2023/energy-supply-interruption-dispute-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2023/energy-supply-interruption-dispute-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2023/energy-supply-interruption-dispute-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2023/energy-supply-interruption-dispute-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2023/energy-supply-interruption-dispute-denial-of-legal-aid-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2022/medical-institution-salary-overpayment-and-boarding-price-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2022/medical-institution-salary-overpayment-and-boarding-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2022/medical-institution-salary-overpayment-and-boarding-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2022/medical-institution-salary-overpayment-and-boarding-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2022/medical-institution-salary-overpayment-and-boarding-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2022/medical-institution-salary-overpayment-and-boarding-price-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2021/swiss-federal-supreme-court-on-residency-permit-revocation-after-separation-cohabitation-period-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2021/swiss-federal-supreme-court-on-residency-permit-revocation-after-separation-cohabitation-period-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2021/swiss-federal-supreme-court-on-residency-permit-revocation-after-separation-cohabitation-period-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2021/swiss-federal-supreme-court-on-residency-permit-revocation-after-separation-cohabitation-period-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2021/swiss-federal-supreme-court-on-residency-permit-revocation-after-separation-cohabitation-period-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2021/swiss-federal-supreme-court-on-residency-permit-revocation-after-separation-cohabitation-period-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2020/taxpayer-cost-recovery-against-tax-authority-in-appeal-procedures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2020/taxpayer-cost-recovery-against-tax-authority-in-appeal-procedures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2020/taxpayer-cost-recovery-against-tax-authority-in-appeal-procedures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2020/taxpayer-cost-recovery-against-tax-authority-in-appeal-procedures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2020/taxpayer-cost-recovery-against-tax-authority-in-appeal-procedures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2020/taxpayer-cost-recovery-against-tax-authority-in-appeal-procedures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2019/federal-tax-administration-v-financial-institutions-party-status-in-international-tax-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2019/federal-tax-administration-v-financial-institutions-party-status-in-international-tax-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2019/federal-tax-administration-v-financial-institutions-party-status-in-international-tax-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2019/federal-tax-administration-v-financial-institutions-party-status-in-international-tax-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2019/federal-tax-administration-v-financial-institutions-party-status-in-international-tax-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2019/federal-tax-administration-v-financial-institutions-party-status-in-international-tax-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2018/iranian-national-s-residence-permit-revocation-upheld-due-to-serious-criminal-convictions-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2018/iranian-national-s-residence-permit-revocation-upheld-due-to-serious-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2018/iranian-national-s-residence-permit-revocation-upheld-due-to-serious-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2018/iranian-national-s-residence-permit-revocation-upheld-due-to-serious-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2018/iranian-national-s-residence-permit-revocation-upheld-due-to-serious-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2018/iranian-national-s-residence-permit-revocation-upheld-due-to-serious-criminal-convictions-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2017/hotel-business-v-municipality-regarding-tourism-taxes-and-promotions-tax-2013-2014</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2017/hotel-business-v-municipality-regarding-tourism-taxes-and-promotions-tax-2013-2014"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2017/hotel-business-v-municipality-regarding-tourism-taxes-and-promotions-tax-2013-2014"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2017/hotel-business-v-municipality-regarding-tourism-taxes-and-promotions-tax-2013-2014"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2017/hotel-business-v-municipality-regarding-tourism-taxes-and-promotions-tax-2013-2014"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2017/hotel-business-v-municipality-regarding-tourism-taxes-and-promotions-tax-2013-2014"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2015/appeal-moot-due-to-subsequent-permit-issuance-after-remarriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2015/appeal-moot-due-to-subsequent-permit-issuance-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2015/appeal-moot-due-to-subsequent-permit-issuance-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2015/appeal-moot-due-to-subsequent-permit-issuance-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2015/appeal-moot-due-to-subsequent-permit-issuance-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2015/appeal-moot-due-to-subsequent-permit-issuance-after-remarriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2014/chinese-national-v-canton-of-unnamed-canton-cantonal-court-residence-denial-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2014/chinese-national-v-canton-of-unnamed-canton-cantonal-court-residence-denial-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2014/chinese-national-v-canton-of-unnamed-canton-cantonal-court-residence-denial-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2014/chinese-national-v-canton-of-unnamed-canton-cantonal-court-residence-denial-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2014/chinese-national-v-canton-of-unnamed-canton-cantonal-court-residence-denial-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2014/chinese-national-v-canton-of-unnamed-canton-cantonal-court-residence-denial-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2012/tax-appeal-regarding-partnership-asset-classification-and-capital-gains-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2012/tax-appeal-regarding-partnership-asset-classification-and-capital-gains-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2012/tax-appeal-regarding-partnership-asset-classification-and-capital-gains-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2012/tax-appeal-regarding-partnership-asset-classification-and-capital-gains-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2012/tax-appeal-regarding-partnership-asset-classification-and-capital-gains-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2012/tax-appeal-regarding-partnership-asset-classification-and-capital-gains-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2011/recognition-of-yugoslav-medical-sister-diploma-vs-current-swiss-nursing-standards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2011/recognition-of-yugoslav-medical-sister-diploma-vs-current-swiss-nursing-standards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2011/recognition-of-yugoslav-medical-sister-diploma-vs-current-swiss-nursing-standards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2011/recognition-of-yugoslav-medical-sister-diploma-vs-current-swiss-nursing-standards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2011/recognition-of-yugoslav-medical-sister-diploma-vs-current-swiss-nursing-standards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2011/recognition-of-yugoslav-medical-sister-diploma-vs-current-swiss-nursing-standards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2010/inadmissibility-due-to-failure-to-exhaust-cantonal-remedies-regarding-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2010/inadmissibility-due-to-failure-to-exhaust-cantonal-remedies-regarding-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2010/inadmissibility-due-to-failure-to-exhaust-cantonal-remedies-regarding-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2010/inadmissibility-due-to-failure-to-exhaust-cantonal-remedies-regarding-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2010/inadmissibility-due-to-failure-to-exhaust-cantonal-remedies-regarding-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2010/inadmissibility-due-to-failure-to-exhaust-cantonal-remedies-regarding-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2009/heirs-withdraw-public-law-appeal-against-inheritance-tax-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2009/heirs-withdraw-public-law-appeal-against-inheritance-tax-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2009/heirs-withdraw-public-law-appeal-against-inheritance-tax-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2009/heirs-withdraw-public-law-appeal-against-inheritance-tax-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2009/heirs-withdraw-public-law-appeal-against-inheritance-tax-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2009/heirs-withdraw-public-law-appeal-against-inheritance-tax-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2008/abuse-of-right-in-marital-residence-permit-fraud-post-spouse-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2008/abuse-of-right-in-marital-residence-permit-fraud-post-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2008/abuse-of-right-in-marital-residence-permit-fraud-post-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2008/abuse-of-right-in-marital-residence-permit-fraud-post-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2008/abuse-of-right-in-marital-residence-permit-fraud-post-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2008/abuse-of-right-in-marital-residence-permit-fraud-post-spouse-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_417-2007/property-owner-vs-canton-water-consumption-tax-and-equivalence-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2007/property-owner-vs-canton-water-consumption-tax-and-equivalence-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_417-2007/property-owner-vs-canton-water-consumption-tax-and-equivalence-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_417-2007/property-owner-vs-canton-water-consumption-tax-and-equivalence-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_417-2007/property-owner-vs-canton-water-consumption-tax-and-equivalence-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_417-2007/property-owner-vs-canton-water-consumption-tax-and-equivalence-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2024/asylum-seeker-death-state-liability-vs-private-operator-responsibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2024/asylum-seeker-death-state-liability-vs-private-operator-responsibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2024/asylum-seeker-death-state-liability-vs-private-operator-responsibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2024/asylum-seeker-death-state-liability-vs-private-operator-responsibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2024/asylum-seeker-death-state-liability-vs-private-operator-responsibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2024/asylum-seeker-death-state-liability-vs-private-operator-responsibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2023/ethiopian-national-denied-settlement-permit-due-to-insufficient-economic-integration-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2023/ethiopian-national-denied-settlement-permit-due-to-insufficient-economic-integration-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2023/ethiopian-national-denied-settlement-permit-due-to-insufficient-economic-integration-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2023/ethiopian-national-denied-settlement-permit-due-to-insufficient-economic-integration-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2023/ethiopian-national-denied-settlement-permit-due-to-insufficient-economic-integration-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2023/ethiopian-national-denied-settlement-permit-due-to-insufficient-economic-integration-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2022/ems-geneva-v-canton-of-geneva-salary-limit-compliance-and-price-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2022/ems-geneva-v-canton-of-geneva-salary-limit-compliance-and-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2022/ems-geneva-v-canton-of-geneva-salary-limit-compliance-and-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2022/ems-geneva-v-canton-of-geneva-salary-limit-compliance-and-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2022/ems-geneva-v-canton-of-geneva-salary-limit-compliance-and-price-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2022/ems-geneva-v-canton-of-geneva-salary-limit-compliance-and-price-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2021/appeal-concerning-dismissed-revision-request-for-unpaid-advance-diverging-from-original-subject-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2021/appeal-concerning-dismissed-revision-request-for-unpaid-advance-diverging-from-original-subject-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2021/appeal-concerning-dismissed-revision-request-for-unpaid-advance-diverging-from-original-subject-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2021/appeal-concerning-dismissed-revision-request-for-unpaid-advance-diverging-from-original-subject-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2021/appeal-concerning-dismissed-revision-request-for-unpaid-advance-diverging-from-original-subject-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2021/appeal-concerning-dismissed-revision-request-for-unpaid-advance-diverging-from-original-subject-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2020/cat-sanctuary-operator-v-administrative-order-on-animal-welfare-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2020/cat-sanctuary-operator-v-administrative-order-on-animal-welfare-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2020/cat-sanctuary-operator-v-administrative-order-on-animal-welfare-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2020/cat-sanctuary-operator-v-administrative-order-on-animal-welfare-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2020/cat-sanctuary-operator-v-administrative-order-on-animal-welfare-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2020/cat-sanctuary-operator-v-administrative-order-on-animal-welfare-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2019/swiss-federal-supreme-court-upholds-tax-domicile-determination-against-uae-residence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2019/swiss-federal-supreme-court-upholds-tax-domicile-determination-against-uae-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2019/swiss-federal-supreme-court-upholds-tax-domicile-determination-against-uae-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2019/swiss-federal-supreme-court-upholds-tax-domicile-determination-against-uae-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2019/swiss-federal-supreme-court-upholds-tax-domicile-determination-against-uae-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2019/swiss-federal-supreme-court-upholds-tax-domicile-determination-against-uae-residence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2018/appeal-regarding-denial-of-free-legal-aid-rendered-moot-by-final-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2018/appeal-regarding-denial-of-free-legal-aid-rendered-moot-by-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2018/appeal-regarding-denial-of-free-legal-aid-rendered-moot-by-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2018/appeal-regarding-denial-of-free-legal-aid-rendered-moot-by-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2018/appeal-regarding-denial-of-free-legal-aid-rendered-moot-by-final-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2018/appeal-regarding-denial-of-free-legal-aid-rendered-moot-by-final-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2017/state-secretariat-for-migration-v-family-of-spanish-citizen-adequate-housing-for-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2017/state-secretariat-for-migration-v-family-of-spanish-citizen-adequate-housing-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2017/state-secretariat-for-migration-v-family-of-spanish-citizen-adequate-housing-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2017/state-secretariat-for-migration-v-family-of-spanish-citizen-adequate-housing-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2017/state-secretariat-for-migration-v-family-of-spanish-citizen-adequate-housing-for-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2017/state-secretariat-for-migration-v-family-of-spanish-citizen-adequate-housing-for-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2014/asylum-seeker-s-residence-permit-appeal-mooted-by-subsequent-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2014/asylum-seeker-s-residence-permit-appeal-mooted-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2014/asylum-seeker-s-residence-permit-appeal-mooted-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2014/asylum-seeker-s-residence-permit-appeal-mooted-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2014/asylum-seeker-s-residence-permit-appeal-mooted-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2014/asylum-seeker-s-residence-permit-appeal-mooted-by-subsequent-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2013/tax-evasion-reassessments-and-right-to-be-heard-concerning-trust-and-share-disclosures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2013/tax-evasion-reassessments-and-right-to-be-heard-concerning-trust-and-share-disclosures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2013/tax-evasion-reassessments-and-right-to-be-heard-concerning-trust-and-share-disclosures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2013/tax-evasion-reassessments-and-right-to-be-heard-concerning-trust-and-share-disclosures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2013/tax-evasion-reassessments-and-right-to-be-heard-concerning-trust-and-share-disclosures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2013/tax-evasion-reassessments-and-right-to-be-heard-concerning-trust-and-share-disclosures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2011/nigerian-national-v-switzerland-revocation-of-permanent-residence-due-to-severe-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2011/nigerian-national-v-switzerland-revocation-of-permanent-residence-due-to-severe-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2011/nigerian-national-v-switzerland-revocation-of-permanent-residence-due-to-severe-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2011/nigerian-national-v-switzerland-revocation-of-permanent-residence-due-to-severe-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2011/nigerian-national-v-switzerland-revocation-of-permanent-residence-due-to-severe-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2011/nigerian-national-v-switzerland-revocation-of-permanent-residence-due-to-severe-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2010/bangladeshi-national-v-switzerland-abuse-of-conjugal-rights-for-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2010/bangladeshi-national-v-switzerland-abuse-of-conjugal-rights-for-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2010/bangladeshi-national-v-switzerland-abuse-of-conjugal-rights-for-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2010/bangladeshi-national-v-switzerland-abuse-of-conjugal-rights-for-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2010/bangladeshi-national-v-switzerland-abuse-of-conjugal-rights-for-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2010/bangladeshi-national-v-switzerland-abuse-of-conjugal-rights-for-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2009/vietnamese-national-v-switzerland-refusal-to-extend-residence-permit-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2009/vietnamese-national-v-switzerland-refusal-to-extend-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2009/vietnamese-national-v-switzerland-refusal-to-extend-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2009/vietnamese-national-v-switzerland-refusal-to-extend-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2009/vietnamese-national-v-switzerland-refusal-to-extend-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2009/vietnamese-national-v-switzerland-refusal-to-extend-residence-permit-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2008/application-for-recognition-of-professional-qualifications-denial-of-justice-via-suspension-of-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2008/application-for-recognition-of-professional-qualifications-denial-of-justice-via-suspension-of-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2008/application-for-recognition-of-professional-qualifications-denial-of-justice-via-suspension-of-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2008/application-for-recognition-of-professional-qualifications-denial-of-justice-via-suspension-of-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2008/application-for-recognition-of-professional-qualifications-denial-of-justice-via-suspension-of-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2008/application-for-recognition-of-professional-qualifications-denial-of-justice-via-suspension-of-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_416-2007/taxpayer-challenge-to-personal-tax-liability-based-on-health-claims-and-smoking-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2007/taxpayer-challenge-to-personal-tax-liability-based-on-health-claims-and-smoking-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_416-2007/taxpayer-challenge-to-personal-tax-liability-based-on-health-claims-and-smoking-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_416-2007/taxpayer-challenge-to-personal-tax-liability-based-on-health-claims-and-smoking-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_416-2007/taxpayer-challenge-to-personal-tax-liability-based-on-health-claims-and-smoking-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_416-2007/taxpayer-challenge-to-personal-tax-liability-based-on-health-claims-and-smoking-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2024/student-exclusion-from-commercial-education-course-private-law-vs-administrative-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2024/student-exclusion-from-commercial-education-course-private-law-vs-administrative-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2024/student-exclusion-from-commercial-education-course-private-law-vs-administrative-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2024/student-exclusion-from-commercial-education-course-private-law-vs-administrative-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2024/student-exclusion-from-commercial-education-course-private-law-vs-administrative-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2024/student-exclusion-from-commercial-education-course-private-law-vs-administrative-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2023/kosovan-national-expulsion-and-drug-offenses-appeal-on-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2023/kosovan-national-expulsion-and-drug-offenses-appeal-on-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2023/kosovan-national-expulsion-and-drug-offenses-appeal-on-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2023/kosovan-national-expulsion-and-drug-offenses-appeal-on-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2023/kosovan-national-expulsion-and-drug-offenses-appeal-on-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2023/kosovan-national-expulsion-and-drug-offenses-appeal-on-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2022/foundation-challenging-reduction-in-subsidized-boarding-price-due-to-unauthorized-salary-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2022/foundation-challenging-reduction-in-subsidized-boarding-price-due-to-unauthorized-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2022/foundation-challenging-reduction-in-subsidized-boarding-price-due-to-unauthorized-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2022/foundation-challenging-reduction-in-subsidized-boarding-price-due-to-unauthorized-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2022/foundation-challenging-reduction-in-subsidized-boarding-price-due-to-unauthorized-salary-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2022/foundation-challenging-reduction-in-subsidized-boarding-price-due-to-unauthorized-salary-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2021/student-challenge-to-school-mask-mandate-regulation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2021/student-challenge-to-school-mask-mandate-regulation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2021/student-challenge-to-school-mask-mandate-regulation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2021/student-challenge-to-school-mask-mandate-regulation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2021/student-challenge-to-school-mask-mandate-regulation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2021/student-challenge-to-school-mask-mandate-regulation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2020/kurdish-ajanib-v-switzerland-on-de-jure-statelessness-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2020/kurdish-ajanib-v-switzerland-on-de-jure-statelessness-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2020/kurdish-ajanib-v-switzerland-on-de-jure-statelessness-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2020/kurdish-ajanib-v-switzerland-on-de-jure-statelessness-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2020/kurdish-ajanib-v-switzerland-on-de-jure-statelessness-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2020/kurdish-ajanib-v-switzerland-on-de-jure-statelessness-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2019/tax-domicile-determination-and-procedural-rights-in-tax-assessment-limitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2019/tax-domicile-determination-and-procedural-rights-in-tax-assessment-limitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2019/tax-domicile-determination-and-procedural-rights-in-tax-assessment-limitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2019/tax-domicile-determination-and-procedural-rights-in-tax-assessment-limitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2019/tax-domicile-determination-and-procedural-rights-in-tax-assessment-limitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2019/tax-domicile-determination-and-procedural-rights-in-tax-assessment-limitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2018/german-national-s-residence-permit-revocation-upheld-due-to-lack-of-self-employment-and-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2018/german-national-s-residence-permit-revocation-upheld-due-to-lack-of-self-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2018/german-national-s-residence-permit-revocation-upheld-due-to-lack-of-self-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2018/german-national-s-residence-permit-revocation-upheld-due-to-lack-of-self-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2018/german-national-s-residence-permit-revocation-upheld-due-to-lack-of-self-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2018/german-national-s-residence-permit-revocation-upheld-due-to-lack-of-self-employment-and-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2017/federal-supreme-court-on-inter-cantonal-inheritance-tax-allocation-situs-canton-vs-domicile-canton</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2017/federal-supreme-court-on-inter-cantonal-inheritance-tax-allocation-situs-canton-vs-domicile-canton"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2017/federal-supreme-court-on-inter-cantonal-inheritance-tax-allocation-situs-canton-vs-domicile-canton"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2017/federal-supreme-court-on-inter-cantonal-inheritance-tax-allocation-situs-canton-vs-domicile-canton"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2017/federal-supreme-court-on-inter-cantonal-inheritance-tax-allocation-situs-canton-vs-domicile-canton"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2017/federal-supreme-court-on-inter-cantonal-inheritance-tax-allocation-situs-canton-vs-domicile-canton"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2015/taxation-of-interest-on-lump-sum-disability-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2015/taxation-of-interest-on-lump-sum-disability-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2015/taxation-of-interest-on-lump-sum-disability-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2015/taxation-of-interest-on-lump-sum-disability-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2015/taxation-of-interest-on-lump-sum-disability-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2015/taxation-of-interest-on-lump-sum-disability-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2014/cantonal-tax-objection-timeliness-appeal-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2014/cantonal-tax-objection-timeliness-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2014/cantonal-tax-objection-timeliness-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2014/cantonal-tax-objection-timeliness-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2014/cantonal-tax-objection-timeliness-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2014/cantonal-tax-objection-timeliness-appeal-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2013/director-held-liable-for-unpaid-import-vat-from-under-declared-vehicle-valuations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2013/director-held-liable-for-unpaid-import-vat-from-under-declared-vehicle-valuations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2013/director-held-liable-for-unpaid-import-vat-from-under-declared-vehicle-valuations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2013/director-held-liable-for-unpaid-import-vat-from-under-declared-vehicle-valuations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2013/director-held-liable-for-unpaid-import-vat-from-under-declared-vehicle-valuations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2013/director-held-liable-for-unpaid-import-vat-from-under-declared-vehicle-valuations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2012/taxpayer-v-federal-tax-administration-classification-of-partnership-share-assets-for-direct-tax-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2012/taxpayer-v-federal-tax-administration-classification-of-partnership-share-assets-for-direct-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2012/taxpayer-v-federal-tax-administration-classification-of-partnership-share-assets-for-direct-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2012/taxpayer-v-federal-tax-administration-classification-of-partnership-share-assets-for-direct-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2012/taxpayer-v-federal-tax-administration-classification-of-partnership-share-assets-for-direct-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2012/taxpayer-v-federal-tax-administration-classification-of-partnership-share-assets-for-direct-tax-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2011/railway-company-advertising-ban-on-political-poster</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2011/railway-company-advertising-ban-on-political-poster"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2011/railway-company-advertising-ban-on-political-poster"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2011/railway-company-advertising-ban-on-political-poster"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2011/railway-company-advertising-ban-on-political-poster"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2011/railway-company-advertising-ban-on-political-poster"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2010/algerian-national-permit-v-public-order-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2010/algerian-national-permit-v-public-order-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2010/algerian-national-permit-v-public-order-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2010/algerian-national-permit-v-public-order-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2010/algerian-national-permit-v-public-order-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2010/algerian-national-permit-v-public-order-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2009/property-owner-challenge-to-flat-rate-municipal-waste-fee-on-unoccupied-apartments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2009/property-owner-challenge-to-flat-rate-municipal-waste-fee-on-unoccupied-apartments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2009/property-owner-challenge-to-flat-rate-municipal-waste-fee-on-unoccupied-apartments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2009/property-owner-challenge-to-flat-rate-municipal-waste-fee-on-unoccupied-apartments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2009/property-owner-challenge-to-flat-rate-municipal-waste-fee-on-unoccupied-apartments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2009/property-owner-challenge-to-flat-rate-municipal-waste-fee-on-unoccupied-apartments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2008/ivorian-national-s-appeal-for-family-reunification-denied-due-to-separation-and-lack-of-registered-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2008/ivorian-national-s-appeal-for-family-reunification-denied-due-to-separation-and-lack-of-registered-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2008/ivorian-national-s-appeal-for-family-reunification-denied-due-to-separation-and-lack-of-registered-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2008/ivorian-national-s-appeal-for-family-reunification-denied-due-to-separation-and-lack-of-registered-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2008/ivorian-national-s-appeal-for-family-reunification-denied-due-to-separation-and-lack-of-registered-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2008/ivorian-national-s-appeal-for-family-reunification-denied-due-to-separation-and-lack-of-registered-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_415-2007/complainant-lacks-standing-to-appeal-decision-not-to-open-disciplinary-proceedings-against-attorney</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2007/complainant-lacks-standing-to-appeal-decision-not-to-open-disciplinary-proceedings-against-attorney"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_415-2007/complainant-lacks-standing-to-appeal-decision-not-to-open-disciplinary-proceedings-against-attorney"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_415-2007/complainant-lacks-standing-to-appeal-decision-not-to-open-disciplinary-proceedings-against-attorney"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_415-2007/complainant-lacks-standing-to-appeal-decision-not-to-open-disciplinary-proceedings-against-attorney"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_415-2007/complainant-lacks-standing-to-appeal-decision-not-to-open-disciplinary-proceedings-against-attorney"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2024/swiss-federal-tax-administration-v-taxpayer-regarding-information-transfer-to-us-irs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2024/swiss-federal-tax-administration-v-taxpayer-regarding-information-transfer-to-us-irs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2024/swiss-federal-tax-administration-v-taxpayer-regarding-information-transfer-to-us-irs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2024/swiss-federal-tax-administration-v-taxpayer-regarding-information-transfer-to-us-irs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2024/swiss-federal-tax-administration-v-taxpayer-regarding-information-transfer-to-us-irs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2024/swiss-federal-tax-administration-v-taxpayer-regarding-information-transfer-to-us-irs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2023/swiss-federal-supreme-court-dismisses-appeal-for-residence-permit-denial-due-to-insufficient-judicial-review-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2023/swiss-federal-supreme-court-dismisses-appeal-for-residence-permit-denial-due-to-insufficient-judicial-review-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2023/swiss-federal-supreme-court-dismisses-appeal-for-residence-permit-denial-due-to-insufficient-judicial-review-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2023/swiss-federal-supreme-court-dismisses-appeal-for-residence-permit-denial-due-to-insufficient-judicial-review-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2023/swiss-federal-supreme-court-dismisses-appeal-for-residence-permit-denial-due-to-insufficient-judicial-review-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2023/swiss-federal-supreme-court-dismisses-appeal-for-residence-permit-denial-due-to-insufficient-judicial-review-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2022/subsidized-institution-salary-increase-versus-cantonal-cost-control</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2022/subsidized-institution-salary-increase-versus-cantonal-cost-control"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2022/subsidized-institution-salary-increase-versus-cantonal-cost-control"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2022/subsidized-institution-salary-increase-versus-cantonal-cost-control"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2022/subsidized-institution-salary-increase-versus-cantonal-cost-control"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2022/subsidized-institution-salary-increase-versus-cantonal-cost-control"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2021/sole-proprietorship-vat-revision-denied-based-on-subsequent-income-tax-decision-lacking-new-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2021/sole-proprietorship-vat-revision-denied-based-on-subsequent-income-tax-decision-lacking-new-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2021/sole-proprietorship-vat-revision-denied-based-on-subsequent-income-tax-decision-lacking-new-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2021/sole-proprietorship-vat-revision-denied-based-on-subsequent-income-tax-decision-lacking-new-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2021/sole-proprietorship-vat-revision-denied-based-on-subsequent-income-tax-decision-lacking-new-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2021/sole-proprietorship-vat-revision-denied-based-on-subsequent-income-tax-decision-lacking-new-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2020/release-from-detention-due-to-indefinite-deportation-impossibility-during-pandemic</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2020/release-from-detention-due-to-indefinite-deportation-impossibility-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2020/release-from-detention-due-to-indefinite-deportation-impossibility-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2020/release-from-detention-due-to-indefinite-deportation-impossibility-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2020/release-from-detention-due-to-indefinite-deportation-impossibility-during-pandemic"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2020/release-from-detention-due-to-indefinite-deportation-impossibility-during-pandemic"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2019/medical-specialist-s-deductibility-of-services-from-related-llc-upheld-against-tax-authority-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2019/medical-specialist-s-deductibility-of-services-from-related-llc-upheld-against-tax-authority-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2019/medical-specialist-s-deductibility-of-services-from-related-llc-upheld-against-tax-authority-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2019/medical-specialist-s-deductibility-of-services-from-related-llc-upheld-against-tax-authority-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2019/medical-specialist-s-deductibility-of-services-from-related-llc-upheld-against-tax-authority-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2019/medical-specialist-s-deductibility-of-services-from-related-llc-upheld-against-tax-authority-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2017/tunisian-national-residence-permit-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2017/tunisian-national-residence-permit-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2017/tunisian-national-residence-permit-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2017/tunisian-national-residence-permit-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2017/tunisian-national-residence-permit-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2017/tunisian-national-residence-permit-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2015/municipality-obligation-to-cover-costs-for-out-of-district-school-due-to-unreasonable-school-path-safety-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2015/municipality-obligation-to-cover-costs-for-out-of-district-school-due-to-unreasonable-school-path-safety-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2015/municipality-obligation-to-cover-costs-for-out-of-district-school-due-to-unreasonable-school-path-safety-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2015/municipality-obligation-to-cover-costs-for-out-of-district-school-due-to-unreasonable-school-path-safety-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2015/municipality-obligation-to-cover-costs-for-out-of-district-school-due-to-unreasonable-school-path-safety-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2015/municipality-obligation-to-cover-costs-for-out-of-district-school-due-to-unreasonable-school-path-safety-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2014/mother-of-child-with-settlement-permit-denied-residence-permit-renewal-based-on-procedural-error-regarding-relationship-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2014/mother-of-child-with-settlement-permit-denied-residence-permit-renewal-based-on-procedural-error-regarding-relationship-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2014/mother-of-child-with-settlement-permit-denied-residence-permit-renewal-based-on-procedural-error-regarding-relationship-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2014/mother-of-child-with-settlement-permit-denied-residence-permit-renewal-based-on-procedural-error-regarding-relationship-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2014/mother-of-child-with-settlement-permit-denied-residence-permit-renewal-based-on-procedural-error-regarding-relationship-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2014/mother-of-child-with-settlement-permit-denied-residence-permit-renewal-based-on-procedural-error-regarding-relationship-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2013/joint-liability-for-underpaid-import-taxes-based-on-arranging-transport</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2013/joint-liability-for-underpaid-import-taxes-based-on-arranging-transport"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2013/joint-liability-for-underpaid-import-taxes-based-on-arranging-transport"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2013/joint-liability-for-underpaid-import-taxes-based-on-arranging-transport"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2013/joint-liability-for-underpaid-import-taxes-based-on-arranging-transport"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2013/joint-liability-for-underpaid-import-taxes-based-on-arranging-transport"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2012/tax-assessment-constructive-dividend-due-to-failure-to-offset-claim-against-related-party-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2012/tax-assessment-constructive-dividend-due-to-failure-to-offset-claim-against-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2012/tax-assessment-constructive-dividend-due-to-failure-to-offset-claim-against-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2012/tax-assessment-constructive-dividend-due-to-failure-to-offset-claim-against-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2012/tax-assessment-constructive-dividend-due-to-failure-to-offset-claim-against-related-party-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2012/tax-assessment-constructive-dividend-due-to-failure-to-offset-claim-against-related-party-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2011/inadmissibility-of-appeal-due-to-failure-to-submit-challenged-judgment-and-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2011/inadmissibility-of-appeal-due-to-failure-to-submit-challenged-judgment-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2011/inadmissibility-of-appeal-due-to-failure-to-submit-challenged-judgment-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2011/inadmissibility-of-appeal-due-to-failure-to-submit-challenged-judgment-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2011/inadmissibility-of-appeal-due-to-failure-to-submit-challenged-judgment-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2011/inadmissibility-of-appeal-due-to-failure-to-submit-challenged-judgment-and-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2010/south-african-citizen-v-cantonal-administrative-court-legal-aid-denial-in-immigration-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2010/south-african-citizen-v-cantonal-administrative-court-legal-aid-denial-in-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2010/south-african-citizen-v-cantonal-administrative-court-legal-aid-denial-in-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2010/south-african-citizen-v-cantonal-administrative-court-legal-aid-denial-in-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2010/south-african-citizen-v-cantonal-administrative-court-legal-aid-denial-in-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2010/south-african-citizen-v-cantonal-administrative-court-legal-aid-denial-in-immigration-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2009/swiss-supreme-court-upholds-refusal-of-residence-permit-renewal-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2009/swiss-supreme-court-upholds-refusal-of-residence-permit-renewal-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2009/swiss-supreme-court-upholds-refusal-of-residence-permit-renewal-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2009/swiss-supreme-court-upholds-refusal-of-residence-permit-renewal-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2009/swiss-supreme-court-upholds-refusal-of-residence-permit-renewal-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2009/swiss-supreme-court-upholds-refusal-of-residence-permit-renewal-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2008/businessman-challenges-swiss-tax-security-demand-after-incarceration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2008/businessman-challenges-swiss-tax-security-demand-after-incarceration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2008/businessman-challenges-swiss-tax-security-demand-after-incarceration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2008/businessman-challenges-swiss-tax-security-demand-after-incarceration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2008/businessman-challenges-swiss-tax-security-demand-after-incarceration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2008/businessman-challenges-swiss-tax-security-demand-after-incarceration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_414-2007/kosovan-national-deportation-detention-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2007/kosovan-national-deportation-detention-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_414-2007/kosovan-national-deportation-detention-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_414-2007/kosovan-national-deportation-detention-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_414-2007/kosovan-national-deportation-detention-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_414-2007/kosovan-national-deportation-detention-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2025/federal-supreme-court-dismisses-appeal-over-dismissal-of-broad-most-urgent-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2025/federal-supreme-court-dismisses-appeal-over-dismissal-of-broad-most-urgent-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2025/federal-supreme-court-dismisses-appeal-over-dismissal-of-broad-most-urgent-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2025/federal-supreme-court-dismisses-appeal-over-dismissal-of-broad-most-urgent-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2025/federal-supreme-court-dismisses-appeal-over-dismissal-of-broad-most-urgent-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2025/federal-supreme-court-dismisses-appeal-over-dismissal-of-broad-most-urgent-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2024/cantonal-refusal-of-stay-permit-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2024/cantonal-refusal-of-stay-permit-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2024/cantonal-refusal-of-stay-permit-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2024/cantonal-refusal-of-stay-permit-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2024/cantonal-refusal-of-stay-permit-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2024/cantonal-refusal-of-stay-permit-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2023/ghanaian-national-v-swiss-immigration-authorities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2023/ghanaian-national-v-swiss-immigration-authorities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2023/ghanaian-national-v-swiss-immigration-authorities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2023/ghanaian-national-v-swiss-immigration-authorities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2023/ghanaian-national-v-swiss-immigration-authorities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2023/ghanaian-national-v-swiss-immigration-authorities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2022/petitioner-v-cantonal-authorities-on-deportation-order-and-appeal-deadline-non-admission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2022/petitioner-v-cantonal-authorities-on-deportation-order-and-appeal-deadline-non-admission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2022/petitioner-v-cantonal-authorities-on-deportation-order-and-appeal-deadline-non-admission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2022/petitioner-v-cantonal-authorities-on-deportation-order-and-appeal-deadline-non-admission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2022/petitioner-v-cantonal-authorities-on-deportation-order-and-appeal-deadline-non-admission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2022/petitioner-v-cantonal-authorities-on-deportation-order-and-appeal-deadline-non-admission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2021/administrative-oversight-complaint-against-education-directorate-and-appeal-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2021/administrative-oversight-complaint-against-education-directorate-and-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2021/administrative-oversight-complaint-against-education-directorate-and-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2021/administrative-oversight-complaint-against-education-directorate-and-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2021/administrative-oversight-complaint-against-education-directorate-and-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2021/administrative-oversight-complaint-against-education-directorate-and-appeal-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2020/revocation-of-residence-permit-due-to-social-welfare-dependence-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2020/revocation-of-residence-permit-due-to-social-welfare-dependence-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2020/revocation-of-residence-permit-due-to-social-welfare-dependence-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2020/revocation-of-residence-permit-due-to-social-welfare-dependence-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2020/revocation-of-residence-permit-due-to-social-welfare-dependence-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2020/revocation-of-residence-permit-due-to-social-welfare-dependence-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2019/refugee-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2019/refugee-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2019/refugee-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2019/refugee-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2019/refugee-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2019/refugee-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2018/refusal-of-official-counsel-in-residence-change-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2018/refusal-of-official-counsel-in-residence-change-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2018/refusal-of-official-counsel-in-residence-change-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2018/refusal-of-official-counsel-in-residence-change-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2018/refusal-of-official-counsel-in-residence-change-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2018/refusal-of-official-counsel-in-residence-change-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2017/brazilian-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2017/brazilian-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2017/brazilian-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2017/brazilian-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2017/brazilian-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2017/brazilian-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2015/distributor-v-consumer-protection-office-misleading-medicinal-toothpaste-labeling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2015/distributor-v-consumer-protection-office-misleading-medicinal-toothpaste-labeling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2015/distributor-v-consumer-protection-office-misleading-medicinal-toothpaste-labeling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2015/distributor-v-consumer-protection-office-misleading-medicinal-toothpaste-labeling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2015/distributor-v-consumer-protection-office-misleading-medicinal-toothpaste-labeling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2015/distributor-v-consumer-protection-office-misleading-medicinal-toothpaste-labeling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2014/swiss-federal-supreme-court-upholds-detention-for-deportation-of-criminal-asylum-seeker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2014/swiss-federal-supreme-court-upholds-detention-for-deportation-of-criminal-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2014/swiss-federal-supreme-court-upholds-detention-for-deportation-of-criminal-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2014/swiss-federal-supreme-court-upholds-detention-for-deportation-of-criminal-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2014/swiss-federal-supreme-court-upholds-detention-for-deportation-of-criminal-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2014/swiss-federal-supreme-court-upholds-detention-for-deportation-of-criminal-asylum-seeker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2013/serbian-national-v-switzerland-denial-of-residence-permit-post-divorce-due-to-lack-of-integration-and-failure-to-meet-cohabitation-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2013/serbian-national-v-switzerland-denial-of-residence-permit-post-divorce-due-to-lack-of-integration-and-failure-to-meet-cohabitation-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2013/serbian-national-v-switzerland-denial-of-residence-permit-post-divorce-due-to-lack-of-integration-and-failure-to-meet-cohabitation-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2013/serbian-national-v-switzerland-denial-of-residence-permit-post-divorce-due-to-lack-of-integration-and-failure-to-meet-cohabitation-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2013/serbian-national-v-switzerland-denial-of-residence-permit-post-divorce-due-to-lack-of-integration-and-failure-to-meet-cohabitation-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2013/serbian-national-v-switzerland-denial-of-residence-permit-post-divorce-due-to-lack-of-integration-and-failure-to-meet-cohabitation-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2012/senegalese-national-s-unlawful-administrative-detention-pending-dublin-repatriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2012/senegalese-national-s-unlawful-administrative-detention-pending-dublin-repatriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2012/senegalese-national-s-unlawful-administrative-detention-pending-dublin-repatriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2012/senegalese-national-s-unlawful-administrative-detention-pending-dublin-repatriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2012/senegalese-national-s-unlawful-administrative-detention-pending-dublin-repatriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2012/senegalese-national-s-unlawful-administrative-detention-pending-dublin-repatriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2011/case-concerning-the-determination-of-the-main-place-of-residence-commune-of-establishment-for-a-married-person-under-federal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2011/case-concerning-the-determination-of-the-main-place-of-residence-commune-of-establishment-for-a-married-person-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2011/case-concerning-the-determination-of-the-main-place-of-residence-commune-of-establishment-for-a-married-person-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2011/case-concerning-the-determination-of-the-main-place-of-residence-commune-of-establishment-for-a-married-person-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2011/case-concerning-the-determination-of-the-main-place-of-residence-commune-of-establishment-for-a-married-person-under-federal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2011/case-concerning-the-determination-of-the-main-place-of-residence-commune-of-establishment-for-a-married-person-under-federal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2010/foreign-national-v-cantonal-administrative-court-residence-permit-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2010/foreign-national-v-cantonal-administrative-court-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2010/foreign-national-v-cantonal-administrative-court-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2010/foreign-national-v-cantonal-administrative-court-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2010/foreign-national-v-cantonal-administrative-court-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2010/foreign-national-v-cantonal-administrative-court-residence-permit-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2009/withdrawal-of-public-law-appeal-and-constitutional-complaint-regarding-inert-material-deposit-tariffs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2009/withdrawal-of-public-law-appeal-and-constitutional-complaint-regarding-inert-material-deposit-tariffs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2009/withdrawal-of-public-law-appeal-and-constitutional-complaint-regarding-inert-material-deposit-tariffs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2009/withdrawal-of-public-law-appeal-and-constitutional-complaint-regarding-inert-material-deposit-tariffs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2009/withdrawal-of-public-law-appeal-and-constitutional-complaint-regarding-inert-material-deposit-tariffs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2009/withdrawal-of-public-law-appeal-and-constitutional-complaint-regarding-inert-material-deposit-tariffs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2008/nigerian-national-v-prolongation-of-enforcement-detention-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2008/nigerian-national-v-prolongation-of-enforcement-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2008/nigerian-national-v-prolongation-of-enforcement-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2008/nigerian-national-v-prolongation-of-enforcement-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2008/nigerian-national-v-prolongation-of-enforcement-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2008/nigerian-national-v-prolongation-of-enforcement-detention-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_413-2007/moroccan-national-v-cantonal-administrative-court-residency-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2007/moroccan-national-v-cantonal-administrative-court-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_413-2007/moroccan-national-v-cantonal-administrative-court-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_413-2007/moroccan-national-v-cantonal-administrative-court-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_413-2007/moroccan-national-v-cantonal-administrative-court-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_413-2007/moroccan-national-v-cantonal-administrative-court-residency-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2024/company-appeal-inadmissible-due-to-lack-of-standing-and-failure-to-post-security</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2024/company-appeal-inadmissible-due-to-lack-of-standing-and-failure-to-post-security"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2024/company-appeal-inadmissible-due-to-lack-of-standing-and-failure-to-post-security"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2024/company-appeal-inadmissible-due-to-lack-of-standing-and-failure-to-post-security"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2024/company-appeal-inadmissible-due-to-lack-of-standing-and-failure-to-post-security"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2024/company-appeal-inadmissible-due-to-lack-of-standing-and-failure-to-post-security"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2023/refusal-of-legal-aid-upheld-for-portuguese-national-challenging-permit-revocation-due-to-financial-surplus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2023/refusal-of-legal-aid-upheld-for-portuguese-national-challenging-permit-revocation-due-to-financial-surplus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2023/refusal-of-legal-aid-upheld-for-portuguese-national-challenging-permit-revocation-due-to-financial-surplus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2023/refusal-of-legal-aid-upheld-for-portuguese-national-challenging-permit-revocation-due-to-financial-surplus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2023/refusal-of-legal-aid-upheld-for-portuguese-national-challenging-permit-revocation-due-to-financial-surplus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2023/refusal-of-legal-aid-upheld-for-portuguese-national-challenging-permit-revocation-due-to-financial-surplus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2022/repayment-of-legal-aid-costs-in-divorce-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2022/repayment-of-legal-aid-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2022/repayment-of-legal-aid-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2022/repayment-of-legal-aid-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2022/repayment-of-legal-aid-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2022/repayment-of-legal-aid-costs-in-divorce-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2021/dominican-national-expulsion-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2021/dominican-national-expulsion-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2021/dominican-national-expulsion-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2021/dominican-national-expulsion-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2021/dominican-national-expulsion-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2021/dominican-national-expulsion-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2020/revocation-of-residence-permit-and-expulsion-for-commercial-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2020/revocation-of-residence-permit-and-expulsion-for-commercial-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2020/revocation-of-residence-permit-and-expulsion-for-commercial-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2020/revocation-of-residence-permit-and-expulsion-for-commercial-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2020/revocation-of-residence-permit-and-expulsion-for-commercial-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2020/revocation-of-residence-permit-and-expulsion-for-commercial-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2019/procurement-dispute-timeliness-of-bid-submission-and-court-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2019/procurement-dispute-timeliness-of-bid-submission-and-court-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2019/procurement-dispute-timeliness-of-bid-submission-and-court-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2019/procurement-dispute-timeliness-of-bid-submission-and-court-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2019/procurement-dispute-timeliness-of-bid-submission-and-court-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2019/procurement-dispute-timeliness-of-bid-submission-and-court-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2018/finma-v-federal-administrative-court-unauthorized-issuing-house-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2018/finma-v-federal-administrative-court-unauthorized-issuing-house-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2018/finma-v-federal-administrative-court-unauthorized-issuing-house-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2018/finma-v-federal-administrative-court-unauthorized-issuing-house-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2018/finma-v-federal-administrative-court-unauthorized-issuing-house-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2018/finma-v-federal-administrative-court-unauthorized-issuing-house-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2017/withdrawal-of-appeal-in-detention-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2017/withdrawal-of-appeal-in-detention-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2017/withdrawal-of-appeal-in-detention-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2017/withdrawal-of-appeal-in-detention-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2017/withdrawal-of-appeal-in-detention-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2017/withdrawal-of-appeal-in-detention-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2015/revocation-of-settlement-permit-due-to-severe-recidivism-and-public-safety-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2015/revocation-of-settlement-permit-due-to-severe-recidivism-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2015/revocation-of-settlement-permit-due-to-severe-recidivism-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2015/revocation-of-settlement-permit-due-to-severe-recidivism-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2015/revocation-of-settlement-permit-due-to-severe-recidivism-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2015/revocation-of-settlement-permit-due-to-severe-recidivism-and-public-safety-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2014/italian-family-s-residence-permit-refusal-upheld-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2014/italian-family-s-residence-permit-refusal-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2014/italian-family-s-residence-permit-refusal-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2014/italian-family-s-residence-permit-refusal-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2014/italian-family-s-residence-permit-refusal-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2014/italian-family-s-residence-permit-refusal-upheld-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2012/power-plant-operator-v-elcom-system-service-costs-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2012/power-plant-operator-v-elcom-system-service-costs-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2012/power-plant-operator-v-elcom-system-service-costs-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2012/power-plant-operator-v-elcom-system-service-costs-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2012/power-plant-operator-v-elcom-system-service-costs-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2012/power-plant-operator-v-elcom-system-service-costs-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2011/stateless-person-s-appeal-on-travel-document-refusal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2011/stateless-person-s-appeal-on-travel-document-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2011/stateless-person-s-appeal-on-travel-document-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2011/stateless-person-s-appeal-on-travel-document-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2011/stateless-person-s-appeal-on-travel-document-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2011/stateless-person-s-appeal-on-travel-document-refusal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2010/moroccan-national-v-federal-administrative-tribunal-legal-aid-for-entry-ban-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2010/moroccan-national-v-federal-administrative-tribunal-legal-aid-for-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2010/moroccan-national-v-federal-administrative-tribunal-legal-aid-for-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2010/moroccan-national-v-federal-administrative-tribunal-legal-aid-for-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2010/moroccan-national-v-federal-administrative-tribunal-legal-aid-for-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2010/moroccan-national-v-federal-administrative-tribunal-legal-aid-for-entry-ban-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2009/italian-citizen-v-switzerland-revocation-of-residency-permit-following-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2009/italian-citizen-v-switzerland-revocation-of-residency-permit-following-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2009/italian-citizen-v-switzerland-revocation-of-residency-permit-following-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2009/italian-citizen-v-switzerland-revocation-of-residency-permit-following-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2009/italian-citizen-v-switzerland-revocation-of-residency-permit-following-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2009/italian-citizen-v-switzerland-revocation-of-residency-permit-following-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2008/mother-s-late-family-reunification-denial-for-child-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2008/mother-s-late-family-reunification-denial-for-child-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2008/mother-s-late-family-reunification-denial-for-child-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2008/mother-s-late-family-reunification-denial-for-child-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2008/mother-s-late-family-reunification-denial-for-child-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2008/mother-s-late-family-reunification-denial-for-child-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_412-2007/cantonal-court-decision-affirmed-in-agricultural-data-procurement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2007/cantonal-court-decision-affirmed-in-agricultural-data-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_412-2007/cantonal-court-decision-affirmed-in-agricultural-data-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_412-2007/cantonal-court-decision-affirmed-in-agricultural-data-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_412-2007/cantonal-court-decision-affirmed-in-agricultural-data-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_412-2007/cantonal-court-decision-affirmed-in-agricultural-data-procurement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2024/egyptian-father-denied-residency-for-inverse-family-reunification-with-daughter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2024/egyptian-father-denied-residency-for-inverse-family-reunification-with-daughter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2024/egyptian-father-denied-residency-for-inverse-family-reunification-with-daughter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2024/egyptian-father-denied-residency-for-inverse-family-reunification-with-daughter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2024/egyptian-father-denied-residency-for-inverse-family-reunification-with-daughter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2024/egyptian-father-denied-residency-for-inverse-family-reunification-with-daughter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2023/cuban-national-s-residence-permit-denial-upheld-despite-claim-of-private-life-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2023/cuban-national-s-residence-permit-denial-upheld-despite-claim-of-private-life-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2023/cuban-national-s-residence-permit-denial-upheld-despite-claim-of-private-life-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2023/cuban-national-s-residence-permit-denial-upheld-despite-claim-of-private-life-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2023/cuban-national-s-residence-permit-denial-upheld-despite-claim-of-private-life-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2023/cuban-national-s-residence-permit-denial-upheld-despite-claim-of-private-life-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2022/north-macedonian-national-residency-permit-extension-refusal-upheld-due-to-insufficient-family-ties-and-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2022/north-macedonian-national-residency-permit-extension-refusal-upheld-due-to-insufficient-family-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2022/north-macedonian-national-residency-permit-extension-refusal-upheld-due-to-insufficient-family-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2022/north-macedonian-national-residency-permit-extension-refusal-upheld-due-to-insufficient-family-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2022/north-macedonian-national-residency-permit-extension-refusal-upheld-due-to-insufficient-family-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2022/north-macedonian-national-residency-permit-extension-refusal-upheld-due-to-insufficient-family-ties-and-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2021/macedonian-nationals-residence-permit-appeal-inadmissible-due-to-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2021/macedonian-nationals-residence-permit-appeal-inadmissible-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2021/macedonian-nationals-residence-permit-appeal-inadmissible-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2021/macedonian-nationals-residence-permit-appeal-inadmissible-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2021/macedonian-nationals-residence-permit-appeal-inadmissible-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2021/macedonian-nationals-residence-permit-appeal-inadmissible-due-to-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2020/guinean-national-s-appeal-for-residence-permit-dismissed-due-to-insufficient-integration-and-lack-of-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2020/guinean-national-s-appeal-for-residence-permit-dismissed-due-to-insufficient-integration-and-lack-of-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2020/guinean-national-s-appeal-for-residence-permit-dismissed-due-to-insufficient-integration-and-lack-of-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2020/guinean-national-s-appeal-for-residence-permit-dismissed-due-to-insufficient-integration-and-lack-of-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2020/guinean-national-s-appeal-for-residence-permit-dismissed-due-to-insufficient-integration-and-lack-of-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2020/guinean-national-s-appeal-for-residence-permit-dismissed-due-to-insufficient-integration-and-lack-of-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2019/canton-of-aargau-v-xyz-ag-canal-connection-fee-obligation-and-contractual-waivers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2019/canton-of-aargau-v-xyz-ag-canal-connection-fee-obligation-and-contractual-waivers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2019/canton-of-aargau-v-xyz-ag-canal-connection-fee-obligation-and-contractual-waivers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2019/canton-of-aargau-v-xyz-ag-canal-connection-fee-obligation-and-contractual-waivers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2019/canton-of-aargau-v-xyz-ag-canal-connection-fee-obligation-and-contractual-waivers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2019/canton-of-aargau-v-xyz-ag-canal-connection-fee-obligation-and-contractual-waivers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2018/foreigner-law-appeal-inadmissibility-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2018/foreigner-law-appeal-inadmissibility-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2018/foreigner-law-appeal-inadmissibility-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2018/foreigner-law-appeal-inadmissibility-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2018/foreigner-law-appeal-inadmissibility-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2018/foreigner-law-appeal-inadmissibility-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2017/taxpayer-lump-sum-payout-dispute-and-interlocutory-appeal-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2017/taxpayer-lump-sum-payout-dispute-and-interlocutory-appeal-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2017/taxpayer-lump-sum-payout-dispute-and-interlocutory-appeal-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2017/taxpayer-lump-sum-payout-dispute-and-interlocutory-appeal-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2017/taxpayer-lump-sum-payout-dispute-and-interlocutory-appeal-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2017/taxpayer-lump-sum-payout-dispute-and-interlocutory-appeal-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2016/switzerland-v-france-transfer-pricing-information-exchange-under-dba-2010-2011</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2016/switzerland-v-france-transfer-pricing-information-exchange-under-dba-2010-2011"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2016/switzerland-v-france-transfer-pricing-information-exchange-under-dba-2010-2011"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2016/switzerland-v-france-transfer-pricing-information-exchange-under-dba-2010-2011"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2016/switzerland-v-france-transfer-pricing-information-exchange-under-dba-2010-2011"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2016/switzerland-v-france-transfer-pricing-information-exchange-under-dba-2010-2011"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2015/tunisian-national-v-switzerland-expulsion-following-short-term-marriage-and-insufficient-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2015/tunisian-national-v-switzerland-expulsion-following-short-term-marriage-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2015/tunisian-national-v-switzerland-expulsion-following-short-term-marriage-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2015/tunisian-national-v-switzerland-expulsion-following-short-term-marriage-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2015/tunisian-national-v-switzerland-expulsion-following-short-term-marriage-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2015/tunisian-national-v-switzerland-expulsion-following-short-term-marriage-and-insufficient-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2014/taxpayer-burden-of-proof-for-vat-over-invoicing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2014/taxpayer-burden-of-proof-for-vat-over-invoicing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2014/taxpayer-burden-of-proof-for-vat-over-invoicing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2014/taxpayer-burden-of-proof-for-vat-over-invoicing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2014/taxpayer-burden-of-proof-for-vat-over-invoicing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2014/taxpayer-burden-of-proof-for-vat-over-invoicing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2013/taxpayer-appeal-regarding-income-deductions-dismissed-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2013/taxpayer-appeal-regarding-income-deductions-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2013/taxpayer-appeal-regarding-income-deductions-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2013/taxpayer-appeal-regarding-income-deductions-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2013/taxpayer-appeal-regarding-income-deductions-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2013/taxpayer-appeal-regarding-income-deductions-dismissed-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2012/taxpayer-property-gains-tax-assessment-deductibility-of-conservatory-costs-without-sufficient-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2012/taxpayer-property-gains-tax-assessment-deductibility-of-conservatory-costs-without-sufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2012/taxpayer-property-gains-tax-assessment-deductibility-of-conservatory-costs-without-sufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2012/taxpayer-property-gains-tax-assessment-deductibility-of-conservatory-costs-without-sufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2012/taxpayer-property-gains-tax-assessment-deductibility-of-conservatory-costs-without-sufficient-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2012/taxpayer-property-gains-tax-assessment-deductibility-of-conservatory-costs-without-sufficient-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2011/destruction-order-appeal-suspension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2011/destruction-order-appeal-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2011/destruction-order-appeal-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2011/destruction-order-appeal-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2011/destruction-order-appeal-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2011/destruction-order-appeal-suspension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2010/spouse-of-swiss-citizen-denied-residence-extension-after-wife-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2010/spouse-of-swiss-citizen-denied-residence-extension-after-wife-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2010/spouse-of-swiss-citizen-denied-residence-extension-after-wife-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2010/spouse-of-swiss-citizen-denied-residence-extension-after-wife-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2010/spouse-of-swiss-citizen-denied-residence-extension-after-wife-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2010/spouse-of-swiss-citizen-denied-residence-extension-after-wife-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2009/nigerian-asylum-seeker-s-prolonged-detention-upheld-due-to-non-cooperation-for-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2009/nigerian-asylum-seeker-s-prolonged-detention-upheld-due-to-non-cooperation-for-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2009/nigerian-asylum-seeker-s-prolonged-detention-upheld-due-to-non-cooperation-for-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2009/nigerian-asylum-seeker-s-prolonged-detention-upheld-due-to-non-cooperation-for-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2009/nigerian-asylum-seeker-s-prolonged-detention-upheld-due-to-non-cooperation-for-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2009/nigerian-asylum-seeker-s-prolonged-detention-upheld-due-to-non-cooperation-for-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2008/federal-supreme-court-ruling-on-credit-interest-for-foreign-vat-refund-bermuda-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2008/federal-supreme-court-ruling-on-credit-interest-for-foreign-vat-refund-bermuda-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2008/federal-supreme-court-ruling-on-credit-interest-for-foreign-vat-refund-bermuda-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2008/federal-supreme-court-ruling-on-credit-interest-for-foreign-vat-refund-bermuda-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2008/federal-supreme-court-ruling-on-credit-interest-for-foreign-vat-refund-bermuda-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2008/federal-supreme-court-ruling-on-credit-interest-for-foreign-vat-refund-bermuda-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_411-2007/federal-department-of-migration-v-indian-national-enforcement-detention-for-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2007/federal-department-of-migration-v-indian-national-enforcement-detention-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_411-2007/federal-department-of-migration-v-indian-national-enforcement-detention-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_411-2007/federal-department-of-migration-v-indian-national-enforcement-detention-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_411-2007/federal-department-of-migration-v-indian-national-enforcement-detention-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_411-2007/federal-department-of-migration-v-indian-national-enforcement-detention-for-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2024/swiss-federal-supreme-court-upholds-revocation-of-macedonian-citizen-s-residence-permit-due-to-prolonged-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2024/swiss-federal-supreme-court-upholds-revocation-of-macedonian-citizen-s-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2024/swiss-federal-supreme-court-upholds-revocation-of-macedonian-citizen-s-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2024/swiss-federal-supreme-court-upholds-revocation-of-macedonian-citizen-s-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2024/swiss-federal-supreme-court-upholds-revocation-of-macedonian-citizen-s-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2024/swiss-federal-supreme-court-upholds-revocation-of-macedonian-citizen-s-residence-permit-due-to-prolonged-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2023/applicant-v-university-of-zurich-official-omissions-and-denial-of-justice-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2023/applicant-v-university-of-zurich-official-omissions-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2023/applicant-v-university-of-zurich-official-omissions-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2023/applicant-v-university-of-zurich-official-omissions-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2023/applicant-v-university-of-zurich-official-omissions-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2023/applicant-v-university-of-zurich-official-omissions-and-denial-of-justice-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2022/taxpayer-s-appeal-against-unlimited-tax-liability-dismissed-for-insufficient-substantiation-of-cantonal-residency-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2022/taxpayer-s-appeal-against-unlimited-tax-liability-dismissed-for-insufficient-substantiation-of-cantonal-residency-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2022/taxpayer-s-appeal-against-unlimited-tax-liability-dismissed-for-insufficient-substantiation-of-cantonal-residency-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2022/taxpayer-s-appeal-against-unlimited-tax-liability-dismissed-for-insufficient-substantiation-of-cantonal-residency-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2022/taxpayer-s-appeal-against-unlimited-tax-liability-dismissed-for-insufficient-substantiation-of-cantonal-residency-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2022/taxpayer-s-appeal-against-unlimited-tax-liability-dismissed-for-insufficient-substantiation-of-cantonal-residency-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2021/federal-court-upholds-non-renewal-of-residency-permit-due-to-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2021/federal-court-upholds-non-renewal-of-residency-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2021/federal-court-upholds-non-renewal-of-residency-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2021/federal-court-upholds-non-renewal-of-residency-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2021/federal-court-upholds-non-renewal-of-residency-permit-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2021/federal-court-upholds-non-renewal-of-residency-permit-due-to-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2020/hospital-fees-and-right-to-oral-hearing-on-private-law-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2020/hospital-fees-and-right-to-oral-hearing-on-private-law-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2020/hospital-fees-and-right-to-oral-hearing-on-private-law-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2020/hospital-fees-and-right-to-oral-hearing-on-private-law-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2020/hospital-fees-and-right-to-oral-hearing-on-private-law-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2020/hospital-fees-and-right-to-oral-hearing-on-private-law-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2019/appeal-against-cantonal-tax-decision-dismissed-as-unappealable-interim-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2019/appeal-against-cantonal-tax-decision-dismissed-as-unappealable-interim-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2019/appeal-against-cantonal-tax-decision-dismissed-as-unappealable-interim-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2019/appeal-against-cantonal-tax-decision-dismissed-as-unappealable-interim-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2019/appeal-against-cantonal-tax-decision-dismissed-as-unappealable-interim-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2019/appeal-against-cantonal-tax-decision-dismissed-as-unappealable-interim-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2018/revocation-of-permanent-residency-for-serious-sexual-offense-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2018/revocation-of-permanent-residency-for-serious-sexual-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2018/revocation-of-permanent-residency-for-serious-sexual-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2018/revocation-of-permanent-residency-for-serious-sexual-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2018/revocation-of-permanent-residency-for-serious-sexual-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2018/revocation-of-permanent-residency-for-serious-sexual-offense-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2017/bosnian-national-s-appeal-on-post-marital-hardship-permit-rejected-for-insufficient-contestation-of-factual-findings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2017/bosnian-national-s-appeal-on-post-marital-hardship-permit-rejected-for-insufficient-contestation-of-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2017/bosnian-national-s-appeal-on-post-marital-hardship-permit-rejected-for-insufficient-contestation-of-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2017/bosnian-national-s-appeal-on-post-marital-hardship-permit-rejected-for-insufficient-contestation-of-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2017/bosnian-national-s-appeal-on-post-marital-hardship-permit-rejected-for-insufficient-contestation-of-factual-findings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2017/bosnian-national-s-appeal-on-post-marital-hardship-permit-rejected-for-insufficient-contestation-of-factual-findings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2016/italian-citizen-v-switzerland-on-entry-ban-following-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2016/italian-citizen-v-switzerland-on-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2016/italian-citizen-v-switzerland-on-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2016/italian-citizen-v-switzerland-on-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2016/italian-citizen-v-switzerland-on-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2016/italian-citizen-v-switzerland-on-entry-ban-following-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2015/belgian-national-s-residence-permit-refused-due-to-serious-criminal-history-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2015/belgian-national-s-residence-permit-refused-due-to-serious-criminal-history-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2015/belgian-national-s-residence-permit-refused-due-to-serious-criminal-history-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2015/belgian-national-s-residence-permit-refused-due-to-serious-criminal-history-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2015/belgian-national-s-residence-permit-refused-due-to-serious-criminal-history-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2015/belgian-national-s-residence-permit-refused-due-to-serious-criminal-history-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2014/physician-sanctioned-for-improper-capacity-assessment-in-assisted-suicide-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2014/physician-sanctioned-for-improper-capacity-assessment-in-assisted-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2014/physician-sanctioned-for-improper-capacity-assessment-in-assisted-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2014/physician-sanctioned-for-improper-capacity-assessment-in-assisted-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2014/physician-sanctioned-for-improper-capacity-assessment-in-assisted-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2014/physician-sanctioned-for-improper-capacity-assessment-in-assisted-suicide-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2013/father-and-son-v-cantonal-court-of-justice-communication-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2013/father-and-son-v-cantonal-court-of-justice-communication-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2013/father-and-son-v-cantonal-court-of-justice-communication-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2013/father-and-son-v-cantonal-court-of-justice-communication-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2013/father-and-son-v-cantonal-court-of-justice-communication-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2013/father-and-son-v-cantonal-court-of-justice-communication-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2012/appeal-regarding-denial-of-legal-aid-in-deportation-revocation-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2012/appeal-regarding-denial-of-legal-aid-in-deportation-revocation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2012/appeal-regarding-denial-of-legal-aid-in-deportation-revocation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2012/appeal-regarding-denial-of-legal-aid-in-deportation-revocation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2012/appeal-regarding-denial-of-legal-aid-in-deportation-revocation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2012/appeal-regarding-denial-of-legal-aid-in-deportation-revocation-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2011/taxpayer-appeal-on-real-estate-valuation-dismissed-for-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2011/taxpayer-appeal-on-real-estate-valuation-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2011/taxpayer-appeal-on-real-estate-valuation-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2011/taxpayer-appeal-on-real-estate-valuation-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2011/taxpayer-appeal-on-real-estate-valuation-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2011/taxpayer-appeal-on-real-estate-valuation-dismissed-for-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2010/financial-market-authority-v-guarantee-arranger-insurance-business-classification-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2010/financial-market-authority-v-guarantee-arranger-insurance-business-classification-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2010/financial-market-authority-v-guarantee-arranger-insurance-business-classification-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2010/financial-market-authority-v-guarantee-arranger-insurance-business-classification-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2010/financial-market-authority-v-guarantee-arranger-insurance-business-classification-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2010/financial-market-authority-v-guarantee-arranger-insurance-business-classification-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2009/taxi-operator-challenges-lane-restriction-on-private-service-vehicles</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2009/taxi-operator-challenges-lane-restriction-on-private-service-vehicles"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2009/taxi-operator-challenges-lane-restriction-on-private-service-vehicles"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2009/taxi-operator-challenges-lane-restriction-on-private-service-vehicles"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2009/taxi-operator-challenges-lane-restriction-on-private-service-vehicles"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2009/taxi-operator-challenges-lane-restriction-on-private-service-vehicles"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2008/federal-tax-administration-v-bermuda-company-vat-refund-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2008/federal-tax-administration-v-bermuda-company-vat-refund-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2008/federal-tax-administration-v-bermuda-company-vat-refund-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2008/federal-tax-administration-v-bermuda-company-vat-refund-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2008/federal-tax-administration-v-bermuda-company-vat-refund-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2008/federal-tax-administration-v-bermuda-company-vat-refund-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_410-2007/tunisian-national-deportation-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2007/tunisian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_410-2007/tunisian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_410-2007/tunisian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_410-2007/tunisian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_410-2007/tunisian-national-deportation-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2025/french-tax-assistance-request-and-alleged-link-to-stolen-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2025/french-tax-assistance-request-and-alleged-link-to-stolen-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2025/french-tax-assistance-request-and-alleged-link-to-stolen-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2025/french-tax-assistance-request-and-alleged-link-to-stolen-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2025/french-tax-assistance-request-and-alleged-link-to-stolen-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2025/french-tax-assistance-request-and-alleged-link-to-stolen-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2023/swiss-federal-supreme-court-upholds-deportation-of-convicted-kosovar-national-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2023/swiss-federal-supreme-court-upholds-deportation-of-convicted-kosovar-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2023/swiss-federal-supreme-court-upholds-deportation-of-convicted-kosovar-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2023/swiss-federal-supreme-court-upholds-deportation-of-convicted-kosovar-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2023/swiss-federal-supreme-court-upholds-deportation-of-convicted-kosovar-national-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2023/swiss-federal-supreme-court-upholds-deportation-of-convicted-kosovar-national-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2021/tax-domicile-determination-based-on-objective-center-of-vital-interests-despite-registration-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2021/tax-domicile-determination-based-on-objective-center-of-vital-interests-despite-registration-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2021/tax-domicile-determination-based-on-objective-center-of-vital-interests-despite-registration-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2021/tax-domicile-determination-based-on-objective-center-of-vital-interests-despite-registration-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2021/tax-domicile-determination-based-on-objective-center-of-vital-interests-despite-registration-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2021/tax-domicile-determination-based-on-objective-center-of-vital-interests-despite-registration-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2020/tax-reassessment-for-undeclared-foreign-assets-and-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2020/tax-reassessment-for-undeclared-foreign-assets-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2020/tax-reassessment-for-undeclared-foreign-assets-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2020/tax-reassessment-for-undeclared-foreign-assets-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2020/tax-reassessment-for-undeclared-foreign-assets-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2020/tax-reassessment-for-undeclared-foreign-assets-and-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2019/revocation-of-settlement-permit-and-expulsion-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2019/revocation-of-settlement-permit-and-expulsion-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2019/revocation-of-settlement-permit-and-expulsion-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2019/revocation-of-settlement-permit-and-expulsion-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2019/revocation-of-settlement-permit-and-expulsion-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2019/revocation-of-settlement-permit-and-expulsion-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2018/mother-and-daughter-v-cantonal-veterinary-service-animal-keeping-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2018/mother-and-daughter-v-cantonal-veterinary-service-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2018/mother-and-daughter-v-cantonal-veterinary-service-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2018/mother-and-daughter-v-cantonal-veterinary-service-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2018/mother-and-daughter-v-cantonal-veterinary-service-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2018/mother-and-daughter-v-cantonal-veterinary-service-animal-keeping-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2016/limited-partner-s-contribution-of-debt-claims-to-partnership-assets-vs-tax-authority-reclassification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2016/limited-partner-s-contribution-of-debt-claims-to-partnership-assets-vs-tax-authority-reclassification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2016/limited-partner-s-contribution-of-debt-claims-to-partnership-assets-vs-tax-authority-reclassification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2016/limited-partner-s-contribution-of-debt-claims-to-partnership-assets-vs-tax-authority-reclassification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2016/limited-partner-s-contribution-of-debt-claims-to-partnership-assets-vs-tax-authority-reclassification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2016/limited-partner-s-contribution-of-debt-claims-to-partnership-assets-vs-tax-authority-reclassification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2015/dominican-national-residency-permit-renewal-denied-post-separation-to-swiss-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2015/dominican-national-residency-permit-renewal-denied-post-separation-to-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2015/dominican-national-residency-permit-renewal-denied-post-separation-to-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2015/dominican-national-residency-permit-renewal-denied-post-separation-to-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2015/dominican-national-residency-permit-renewal-denied-post-separation-to-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2015/dominican-national-residency-permit-renewal-denied-post-separation-to-swiss-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2014/nigerian-national-residence-permit-refusal-upheld-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2014/nigerian-national-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2014/nigerian-national-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2014/nigerian-national-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2014/nigerian-national-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2014/nigerian-national-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2013/federal-supreme-court-upholds-estimated-vat-assessment-due-to-unreliable-accounting-records</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2013/federal-supreme-court-upholds-estimated-vat-assessment-due-to-unreliable-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2013/federal-supreme-court-upholds-estimated-vat-assessment-due-to-unreliable-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2013/federal-supreme-court-upholds-estimated-vat-assessment-due-to-unreliable-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2013/federal-supreme-court-upholds-estimated-vat-assessment-due-to-unreliable-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2013/federal-supreme-court-upholds-estimated-vat-assessment-due-to-unreliable-accounting-records"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2012/taxation-of-sub-leasing-income-based-on-economic-equivalence-to-real-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2012/taxation-of-sub-leasing-income-based-on-economic-equivalence-to-real-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2012/taxation-of-sub-leasing-income-based-on-economic-equivalence-to-real-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2012/taxation-of-sub-leasing-income-based-on-economic-equivalence-to-real-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2012/taxation-of-sub-leasing-income-based-on-economic-equivalence-to-real-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2012/taxation-of-sub-leasing-income-based-on-economic-equivalence-to-real-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2011/revocation-of-settlement-permit-for-repeated-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2011/revocation-of-settlement-permit-for-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2011/revocation-of-settlement-permit-for-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2011/revocation-of-settlement-permit-for-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2011/revocation-of-settlement-permit-for-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2011/revocation-of-settlement-permit-for-repeated-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2010/gardener-seeking-architect-license-denied-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2010/gardener-seeking-architect-license-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2010/gardener-seeking-architect-license-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2010/gardener-seeking-architect-license-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2010/gardener-seeking-architect-license-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2010/gardener-seeking-architect-license-denied-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2008/foreign-national-s-appeal-for-legal-aid-denied-in-residence-permit-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2008/foreign-national-s-appeal-for-legal-aid-denied-in-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2008/foreign-national-s-appeal-for-legal-aid-denied-in-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2008/foreign-national-s-appeal-for-legal-aid-denied-in-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2008/foreign-national-s-appeal-for-legal-aid-denied-in-residence-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2008/foreign-national-s-appeal-for-legal-aid-denied-in-residence-permit-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_41-2007/detention-pending-deportation-of-asylum-rejectee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2007/detention-pending-deportation-of-asylum-rejectee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_41-2007/detention-pending-deportation-of-asylum-rejectee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_41-2007/detention-pending-deportation-of-asylum-rejectee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_41-2007/detention-pending-deportation-of-asylum-rejectee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_41-2007/detention-pending-deportation-of-asylum-rejectee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2025/dominican-national-v-zurich-cantonal-administrative-court-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2025/dominican-national-v-zurich-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2025/dominican-national-v-zurich-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2025/dominican-national-v-zurich-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2025/dominican-national-v-zurich-cantonal-administrative-court-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2025/dominican-national-v-zurich-cantonal-administrative-court-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2024/disabled-student-placement-dispute-special-school-upheld-over-inclusive-setting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2024/disabled-student-placement-dispute-special-school-upheld-over-inclusive-setting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2024/disabled-student-placement-dispute-special-school-upheld-over-inclusive-setting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2024/disabled-student-placement-dispute-special-school-upheld-over-inclusive-setting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2024/disabled-student-placement-dispute-special-school-upheld-over-inclusive-setting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2024/disabled-student-placement-dispute-special-school-upheld-over-inclusive-setting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2023/federal-supreme-court-dismisses-appeal-against-cbd-marketing-deposit-order-due-to-insufficient-showing-of-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2023/federal-supreme-court-dismisses-appeal-against-cbd-marketing-deposit-order-due-to-insufficient-showing-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2023/federal-supreme-court-dismisses-appeal-against-cbd-marketing-deposit-order-due-to-insufficient-showing-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2023/federal-supreme-court-dismisses-appeal-against-cbd-marketing-deposit-order-due-to-insufficient-showing-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2023/federal-supreme-court-dismisses-appeal-against-cbd-marketing-deposit-order-due-to-insufficient-showing-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2023/federal-supreme-court-dismisses-appeal-against-cbd-marketing-deposit-order-due-to-insufficient-showing-of-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2022/minor-s-residence-permit-appeal-on-grounds-of-grandmother-s-custody-and-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2022/minor-s-residence-permit-appeal-on-grounds-of-grandmother-s-custody-and-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2022/minor-s-residence-permit-appeal-on-grounds-of-grandmother-s-custody-and-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2022/minor-s-residence-permit-appeal-on-grounds-of-grandmother-s-custody-and-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2022/minor-s-residence-permit-appeal-on-grounds-of-grandmother-s-custody-and-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2022/minor-s-residence-permit-appeal-on-grounds-of-grandmother-s-custody-and-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2021/applicant-v-cantonal-court-legal-aid-denial-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2021/applicant-v-cantonal-court-legal-aid-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2021/applicant-v-cantonal-court-legal-aid-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2021/applicant-v-cantonal-court-legal-aid-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2021/applicant-v-cantonal-court-legal-aid-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2021/applicant-v-cantonal-court-legal-aid-denial-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2020/power-company-investment-contribution-for-dam-repair-viability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2020/power-company-investment-contribution-for-dam-repair-viability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2020/power-company-investment-contribution-for-dam-repair-viability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2020/power-company-investment-contribution-for-dam-repair-viability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2020/power-company-investment-contribution-for-dam-repair-viability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2020/power-company-investment-contribution-for-dam-repair-viability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2019/portuguese-national-s-residence-permit-refusal-upheld-due-to-concealed-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2019/portuguese-national-s-residence-permit-refusal-upheld-due-to-concealed-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2019/portuguese-national-s-residence-permit-refusal-upheld-due-to-concealed-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2019/portuguese-national-s-residence-permit-refusal-upheld-due-to-concealed-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2019/portuguese-national-s-residence-permit-refusal-upheld-due-to-concealed-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2019/portuguese-national-s-residence-permit-refusal-upheld-due-to-concealed-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2018/refugee-family-reunification-timeliness-of-lei-application-following-lasi-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2018/refugee-family-reunification-timeliness-of-lei-application-following-lasi-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2018/refugee-family-reunification-timeliness-of-lei-application-following-lasi-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2018/refugee-family-reunification-timeliness-of-lei-application-following-lasi-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2018/refugee-family-reunification-timeliness-of-lei-application-following-lasi-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2018/refugee-family-reunification-timeliness-of-lei-application-following-lasi-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2017/foreign-national-s-residence-permit-denial-based-on-criminal-record-vs-family-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2017/foreign-national-s-residence-permit-denial-based-on-criminal-record-vs-family-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2017/foreign-national-s-residence-permit-denial-based-on-criminal-record-vs-family-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2017/foreign-national-s-residence-permit-denial-based-on-criminal-record-vs-family-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2017/foreign-national-s-residence-permit-denial-based-on-criminal-record-vs-family-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2017/foreign-national-s-residence-permit-denial-based-on-criminal-record-vs-family-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2015/public-entity-v-service-provider-independence-criterion-in-electricity-procurement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2015/public-entity-v-service-provider-independence-criterion-in-electricity-procurement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2015/public-entity-v-service-provider-independence-criterion-in-electricity-procurement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2015/public-entity-v-service-provider-independence-criterion-in-electricity-procurement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2015/public-entity-v-service-provider-independence-criterion-in-electricity-procurement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2015/public-entity-v-service-provider-independence-criterion-in-electricity-procurement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2014/taxpayer-appeal-dismissed-for-failure-to-substantiate-claim-against-federal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2014/taxpayer-appeal-dismissed-for-failure-to-substantiate-claim-against-federal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2014/taxpayer-appeal-dismissed-for-failure-to-substantiate-claim-against-federal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2014/taxpayer-appeal-dismissed-for-failure-to-substantiate-claim-against-federal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2014/taxpayer-appeal-dismissed-for-failure-to-substantiate-claim-against-federal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2014/taxpayer-appeal-dismissed-for-failure-to-substantiate-claim-against-federal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2013/swiss-institute-of-comparative-law-v-denial-of-justice-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2013/swiss-institute-of-comparative-law-v-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2013/swiss-institute-of-comparative-law-v-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2013/swiss-institute-of-comparative-law-v-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2013/swiss-institute-of-comparative-law-v-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2013/swiss-institute-of-comparative-law-v-denial-of-justice-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2012/pilot-s-flight-instructor-course-deduction-and-principle-of-equality-in-illegality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2012/pilot-s-flight-instructor-course-deduction-and-principle-of-equality-in-illegality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2012/pilot-s-flight-instructor-course-deduction-and-principle-of-equality-in-illegality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2012/pilot-s-flight-instructor-course-deduction-and-principle-of-equality-in-illegality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2012/pilot-s-flight-instructor-course-deduction-and-principle-of-equality-in-illegality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2012/pilot-s-flight-instructor-course-deduction-and-principle-of-equality-in-illegality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2011/withdrawal-of-appeal-regarding-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2011/withdrawal-of-appeal-regarding-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2011/withdrawal-of-appeal-regarding-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2011/withdrawal-of-appeal-regarding-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2011/withdrawal-of-appeal-regarding-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2011/withdrawal-of-appeal-regarding-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2010/brazilian-national-deportation-after-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2010/brazilian-national-deportation-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2010/brazilian-national-deportation-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2010/brazilian-national-deportation-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2010/brazilian-national-deportation-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2010/brazilian-national-deportation-after-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2009/swiss-nationals-transfer-of-co-ownership-share-to-us-trust-and-lex-koller-applicability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2009/swiss-nationals-transfer-of-co-ownership-share-to-us-trust-and-lex-koller-applicability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2009/swiss-nationals-transfer-of-co-ownership-share-to-us-trust-and-lex-koller-applicability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2009/swiss-nationals-transfer-of-co-ownership-share-to-us-trust-and-lex-koller-applicability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2009/swiss-nationals-transfer-of-co-ownership-share-to-us-trust-and-lex-koller-applicability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2009/swiss-nationals-transfer-of-co-ownership-share-to-us-trust-and-lex-koller-applicability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2008/deportation-of-nigerian-national-for-fraud-and-money-laundering-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2008/deportation-of-nigerian-national-for-fraud-and-money-laundering-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2008/deportation-of-nigerian-national-for-fraud-and-money-laundering-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2008/deportation-of-nigerian-national-for-fraud-and-money-laundering-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2008/deportation-of-nigerian-national-for-fraud-and-money-laundering-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2008/deportation-of-nigerian-national-for-fraud-and-money-laundering-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_409-2007/appeal-on-refusal-of-residence-permit-for-family-reunification-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2007/appeal-on-refusal-of-residence-permit-for-family-reunification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_409-2007/appeal-on-refusal-of-residence-permit-for-family-reunification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_409-2007/appeal-on-refusal-of-residence-permit-for-family-reunification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_409-2007/appeal-on-refusal-of-residence-permit-for-family-reunification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_409-2007/appeal-on-refusal-of-residence-permit-for-family-reunification-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2024/human-trafficking-victim-denied-residence-due-to-lack-of-fmpa-worker-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2024/human-trafficking-victim-denied-residence-due-to-lack-of-fmpa-worker-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2024/human-trafficking-victim-denied-residence-due-to-lack-of-fmpa-worker-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2024/human-trafficking-victim-denied-residence-due-to-lack-of-fmpa-worker-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2024/human-trafficking-victim-denied-residence-due-to-lack-of-fmpa-worker-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2024/human-trafficking-victim-denied-residence-due-to-lack-of-fmpa-worker-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2023/revocation-of-eu-efta-permit-and-admissibility-of-appeal-due-to-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2023/revocation-of-eu-efta-permit-and-admissibility-of-appeal-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2023/revocation-of-eu-efta-permit-and-admissibility-of-appeal-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2023/revocation-of-eu-efta-permit-and-admissibility-of-appeal-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2023/revocation-of-eu-efta-permit-and-admissibility-of-appeal-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2023/revocation-of-eu-efta-permit-and-admissibility-of-appeal-due-to-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2022/real-estate-gains-tax-substantiation-of-construction-and-improvement-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2022/real-estate-gains-tax-substantiation-of-construction-and-improvement-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2022/real-estate-gains-tax-substantiation-of-construction-and-improvement-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2022/real-estate-gains-tax-substantiation-of-construction-and-improvement-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2022/real-estate-gains-tax-substantiation-of-construction-and-improvement-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2022/real-estate-gains-tax-substantiation-of-construction-and-improvement-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2021/physician-license-withdrawal-appeal-rendered-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2021/physician-license-withdrawal-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2021/physician-license-withdrawal-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2021/physician-license-withdrawal-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2021/physician-license-withdrawal-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2021/physician-license-withdrawal-appeal-rendered-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2020/supreme-court-upholds-challenge-to-prolonged-detention-pending-deportation-due-to-covid-19-obstacles</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2020/supreme-court-upholds-challenge-to-prolonged-detention-pending-deportation-due-to-covid-19-obstacles"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2020/supreme-court-upholds-challenge-to-prolonged-detention-pending-deportation-due-to-covid-19-obstacles"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2020/supreme-court-upholds-challenge-to-prolonged-detention-pending-deportation-due-to-covid-19-obstacles"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2020/supreme-court-upholds-challenge-to-prolonged-detention-pending-deportation-due-to-covid-19-obstacles"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2020/supreme-court-upholds-challenge-to-prolonged-detention-pending-deportation-due-to-covid-19-obstacles"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2019/kosovo-citizen-settlement-permit-revocation-overturned-due-to-stale-criminal-record-and-unqualified-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2019/kosovo-citizen-settlement-permit-revocation-overturned-due-to-stale-criminal-record-and-unqualified-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2019/kosovo-citizen-settlement-permit-revocation-overturned-due-to-stale-criminal-record-and-unqualified-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2019/kosovo-citizen-settlement-permit-revocation-overturned-due-to-stale-criminal-record-and-unqualified-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2019/kosovo-citizen-settlement-permit-revocation-overturned-due-to-stale-criminal-record-and-unqualified-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2019/kosovo-citizen-settlement-permit-revocation-overturned-due-to-stale-criminal-record-and-unqualified-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2018/withdrawal-of-appeal-regarding-lump-sum-tax-credit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2018/withdrawal-of-appeal-regarding-lump-sum-tax-credit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2018/withdrawal-of-appeal-regarding-lump-sum-tax-credit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2018/withdrawal-of-appeal-regarding-lump-sum-tax-credit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2018/withdrawal-of-appeal-regarding-lump-sum-tax-credit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2018/withdrawal-of-appeal-regarding-lump-sum-tax-credit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2017/federal-supreme-court-upholds-revocation-of-resident-permit-due-to-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2017/federal-supreme-court-upholds-revocation-of-resident-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2017/federal-supreme-court-upholds-revocation-of-resident-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2017/federal-supreme-court-upholds-revocation-of-resident-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2017/federal-supreme-court-upholds-revocation-of-resident-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2017/federal-supreme-court-upholds-revocation-of-resident-permit-due-to-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2016/taxpayer-s-claim-of-non-delivery-of-tax-notice-rejected-as-abuse-of-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2016/taxpayer-s-claim-of-non-delivery-of-tax-notice-rejected-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2016/taxpayer-s-claim-of-non-delivery-of-tax-notice-rejected-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2016/taxpayer-s-claim-of-non-delivery-of-tax-notice-rejected-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2016/taxpayer-s-claim-of-non-delivery-of-tax-notice-rejected-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2016/taxpayer-s-claim-of-non-delivery-of-tax-notice-rejected-as-abuse-of-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2014/turkish-national-residence-permit-extension-appeal-mooted-by-cantonal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2014/turkish-national-residence-permit-extension-appeal-mooted-by-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2014/turkish-national-residence-permit-extension-appeal-mooted-by-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2014/turkish-national-residence-permit-extension-appeal-mooted-by-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2014/turkish-national-residence-permit-extension-appeal-mooted-by-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2014/turkish-national-residence-permit-extension-appeal-mooted-by-cantonal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2013/revocation-of-settlement-permit-for-severe-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2013/revocation-of-settlement-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2013/revocation-of-settlement-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2013/revocation-of-settlement-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2013/revocation-of-settlement-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2013/revocation-of-settlement-permit-for-severe-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2012/federal-tax-administration-v-real-estate-company-liquidator-regarding-withholding-tax-on-liquidation-surplus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2012/federal-tax-administration-v-real-estate-company-liquidator-regarding-withholding-tax-on-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2012/federal-tax-administration-v-real-estate-company-liquidator-regarding-withholding-tax-on-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2012/federal-tax-administration-v-real-estate-company-liquidator-regarding-withholding-tax-on-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2012/federal-tax-administration-v-real-estate-company-liquidator-regarding-withholding-tax-on-liquidation-surplus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2012/federal-tax-administration-v-real-estate-company-liquidator-regarding-withholding-tax-on-liquidation-surplus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2011/animal-rights-association-v-swiss-broadcaster-and-ubi-program-access-discrimination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2011/animal-rights-association-v-swiss-broadcaster-and-ubi-program-access-discrimination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2011/animal-rights-association-v-swiss-broadcaster-and-ubi-program-access-discrimination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2011/animal-rights-association-v-swiss-broadcaster-and-ubi-program-access-discrimination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2011/animal-rights-association-v-swiss-broadcaster-and-ubi-program-access-discrimination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2011/animal-rights-association-v-swiss-broadcaster-and-ubi-program-access-discrimination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2010/revocation-of-swiss-settlement-permit-due-to-center-of-life-in-italy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2010/revocation-of-swiss-settlement-permit-due-to-center-of-life-in-italy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2010/revocation-of-swiss-settlement-permit-due-to-center-of-life-in-italy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2010/revocation-of-swiss-settlement-permit-due-to-center-of-life-in-italy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2010/revocation-of-swiss-settlement-permit-due-to-center-of-life-in-italy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2010/revocation-of-swiss-settlement-permit-due-to-center-of-life-in-italy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2009/student-v-university-examination-failure-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2009/student-v-university-examination-failure-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2009/student-v-university-examination-failure-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2009/student-v-university-examination-failure-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2009/student-v-university-examination-failure-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2009/student-v-university-examination-failure-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2008/swiss-federal-supreme-court-upholds-permit-refusal-for-bangladeshi-national-due-to-abuse-of-rights-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2008/swiss-federal-supreme-court-upholds-permit-refusal-for-bangladeshi-national-due-to-abuse-of-rights-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2008/swiss-federal-supreme-court-upholds-permit-refusal-for-bangladeshi-national-due-to-abuse-of-rights-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2008/swiss-federal-supreme-court-upholds-permit-refusal-for-bangladeshi-national-due-to-abuse-of-rights-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2008/swiss-federal-supreme-court-upholds-permit-refusal-for-bangladeshi-national-due-to-abuse-of-rights-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2008/swiss-federal-supreme-court-upholds-permit-refusal-for-bangladeshi-national-due-to-abuse-of-rights-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_408-2007/dual-national-denied-residence-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2007/dual-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_408-2007/dual-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_408-2007/dual-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_408-2007/dual-national-denied-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_408-2007/dual-national-denied-residence-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2025/bidder-appeal-against-conditional-stay-of-public-contract-proceedings-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2025/bidder-appeal-against-conditional-stay-of-public-contract-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2025/bidder-appeal-against-conditional-stay-of-public-contract-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2025/bidder-appeal-against-conditional-stay-of-public-contract-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2025/bidder-appeal-against-conditional-stay-of-public-contract-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2025/bidder-appeal-against-conditional-stay-of-public-contract-proceedings-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2024/company-challenge-to-denial-of-free-emission-allowances-for-non-energy-related-text-co-2-emissions-from-waste-incineration-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2024/company-challenge-to-denial-of-free-emission-allowances-for-non-energy-related-text-co-2-emissions-from-waste-incineration-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2024/company-challenge-to-denial-of-free-emission-allowances-for-non-energy-related-text-co-2-emissions-from-waste-incineration-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2024/company-challenge-to-denial-of-free-emission-allowances-for-non-energy-related-text-co-2-emissions-from-waste-incineration-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2024/company-challenge-to-denial-of-free-emission-allowances-for-non-energy-related-text-co-2-emissions-from-waste-incineration-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2024/company-challenge-to-denial-of-free-emission-allowances-for-non-energy-related-text-co-2-emissions-from-waste-incineration-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2023/swiss-supreme-court-upholds-revocation-of-residence-permits-due-to-fictitious-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2023/swiss-supreme-court-upholds-revocation-of-residence-permits-due-to-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2023/swiss-supreme-court-upholds-revocation-of-residence-permits-due-to-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2023/swiss-supreme-court-upholds-revocation-of-residence-permits-due-to-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2023/swiss-supreme-court-upholds-revocation-of-residence-permits-due-to-fictitious-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2023/swiss-supreme-court-upholds-revocation-of-residence-permits-due-to-fictitious-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2021/commune-de-champagne-v-vaud-cantonal-constitutional-court-annulment-of-wine-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2021/commune-de-champagne-v-vaud-cantonal-constitutional-court-annulment-of-wine-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2021/commune-de-champagne-v-vaud-cantonal-constitutional-court-annulment-of-wine-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2021/commune-de-champagne-v-vaud-cantonal-constitutional-court-annulment-of-wine-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2021/commune-de-champagne-v-vaud-cantonal-constitutional-court-annulment-of-wine-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2021/commune-de-champagne-v-vaud-cantonal-constitutional-court-annulment-of-wine-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2020/sham-marriage-as-basis-for-residence-permit-revocation-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2020/sham-marriage-as-basis-for-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2020/sham-marriage-as-basis-for-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2020/sham-marriage-as-basis-for-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2020/sham-marriage-as-basis-for-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2020/sham-marriage-as-basis-for-residence-permit-revocation-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2019/kosovan-national-s-appeal-on-hardship-residency-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2019/kosovan-national-s-appeal-on-hardship-residency-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2019/kosovan-national-s-appeal-on-hardship-residency-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2019/kosovan-national-s-appeal-on-hardship-residency-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2019/kosovan-national-s-appeal-on-hardship-residency-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2019/kosovan-national-s-appeal-on-hardship-residency-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2018/student-appeal-on-promotion-denial-due-to-insufficient-legal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2018/student-appeal-on-promotion-denial-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2018/student-appeal-on-promotion-denial-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2018/student-appeal-on-promotion-denial-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2018/student-appeal-on-promotion-denial-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2018/student-appeal-on-promotion-denial-due-to-insufficient-legal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2017/turkish-national-s-residence-permit-extension-denied-despite-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2017/turkish-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2017/turkish-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2017/turkish-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2017/turkish-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2017/turkish-national-s-residence-permit-extension-denied-despite-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2016/finma-provisional-measures-review-dismissed-due-to-final-administrative-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2016/finma-provisional-measures-review-dismissed-due-to-final-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2016/finma-provisional-measures-review-dismissed-due-to-final-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2016/finma-provisional-measures-review-dismissed-due-to-final-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2016/finma-provisional-measures-review-dismissed-due-to-final-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2016/finma-provisional-measures-review-dismissed-due-to-final-administrative-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2015/senegalese-national-loses-residence-permit-after-divorce-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2015/senegalese-national-loses-residence-permit-after-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2015/senegalese-national-loses-residence-permit-after-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2015/senegalese-national-loses-residence-permit-after-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2015/senegalese-national-loses-residence-permit-after-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2015/senegalese-national-loses-residence-permit-after-divorce-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2014/turkish-nationals-v-cantonal-court-on-timeliness-of-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2014/turkish-nationals-v-cantonal-court-on-timeliness-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2014/turkish-nationals-v-cantonal-court-on-timeliness-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2014/turkish-nationals-v-cantonal-court-on-timeliness-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2014/turkish-nationals-v-cantonal-court-on-timeliness-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2014/turkish-nationals-v-cantonal-court-on-timeliness-of-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2013/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-for-severe-heroin-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2013/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-for-severe-heroin-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2013/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-for-severe-heroin-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2013/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-for-severe-heroin-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2013/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-for-severe-heroin-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2013/swiss-supreme-court-upholds-revocation-of-long-term-resident-permit-for-severe-heroin-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2012/taxpayer-misses-appeal-deadline-due-to-reliance-on-outdated-online-law-regarding-court-holidays</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2012/taxpayer-misses-appeal-deadline-due-to-reliance-on-outdated-online-law-regarding-court-holidays"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2012/taxpayer-misses-appeal-deadline-due-to-reliance-on-outdated-online-law-regarding-court-holidays"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2012/taxpayer-misses-appeal-deadline-due-to-reliance-on-outdated-online-law-regarding-court-holidays"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2012/taxpayer-misses-appeal-deadline-due-to-reliance-on-outdated-online-law-regarding-court-holidays"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2012/taxpayer-misses-appeal-deadline-due-to-reliance-on-outdated-online-law-regarding-court-holidays"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2011/collective-management-organizations-v-federal-administrative-court-suspensive-effect-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2011/collective-management-organizations-v-federal-administrative-court-suspensive-effect-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2011/collective-management-organizations-v-federal-administrative-court-suspensive-effect-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2011/collective-management-organizations-v-federal-administrative-court-suspensive-effect-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2011/collective-management-organizations-v-federal-administrative-court-suspensive-effect-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2011/collective-management-organizations-v-federal-administrative-court-suspensive-effect-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2010/property-owners-v-city-on-procedural-cost-calculation-in-development-plan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2010/property-owners-v-city-on-procedural-cost-calculation-in-development-plan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2010/property-owners-v-city-on-procedural-cost-calculation-in-development-plan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2010/property-owners-v-city-on-procedural-cost-calculation-in-development-plan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2010/property-owners-v-city-on-procedural-cost-calculation-in-development-plan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2010/property-owners-v-city-on-procedural-cost-calculation-in-development-plan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2009/pharmaceutical-company-v-swissmedic-ibuprofen-comparative-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2009/pharmaceutical-company-v-swissmedic-ibuprofen-comparative-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2009/pharmaceutical-company-v-swissmedic-ibuprofen-comparative-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2009/pharmaceutical-company-v-swissmedic-ibuprofen-comparative-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2009/pharmaceutical-company-v-swissmedic-ibuprofen-comparative-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2009/pharmaceutical-company-v-swissmedic-ibuprofen-comparative-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_407-2008/lawyer-notary-conflict-of-interest-in-matrimonial-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2008/lawyer-notary-conflict-of-interest-in-matrimonial-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_407-2008/lawyer-notary-conflict-of-interest-in-matrimonial-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_407-2008/lawyer-notary-conflict-of-interest-in-matrimonial-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_407-2008/lawyer-notary-conflict-of-interest-in-matrimonial-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_407-2008/lawyer-notary-conflict-of-interest-in-matrimonial-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2025/administrative-detention-appeal-inadmissible-due-to-lack-of-contested-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2025/administrative-detention-appeal-inadmissible-due-to-lack-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2025/administrative-detention-appeal-inadmissible-due-to-lack-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2025/administrative-detention-appeal-inadmissible-due-to-lack-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2025/administrative-detention-appeal-inadmissible-due-to-lack-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2025/administrative-detention-appeal-inadmissible-due-to-lack-of-contested-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2024/brazilian-national-residence-permit-extension-denial-upheld-after-dissolution-of-partnership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2024/brazilian-national-residence-permit-extension-denial-upheld-after-dissolution-of-partnership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2024/brazilian-national-residence-permit-extension-denial-upheld-after-dissolution-of-partnership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2024/brazilian-national-residence-permit-extension-denial-upheld-after-dissolution-of-partnership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2024/brazilian-national-residence-permit-extension-denial-upheld-after-dissolution-of-partnership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2024/brazilian-national-residence-permit-extension-denial-upheld-after-dissolution-of-partnership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2023/canadian-son-s-residence-permit-denial-upheld-based-on-lack-of-severe-familial-dependency-on-father</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2023/canadian-son-s-residence-permit-denial-upheld-based-on-lack-of-severe-familial-dependency-on-father"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2023/canadian-son-s-residence-permit-denial-upheld-based-on-lack-of-severe-familial-dependency-on-father"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2023/canadian-son-s-residence-permit-denial-upheld-based-on-lack-of-severe-familial-dependency-on-father"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2023/canadian-son-s-residence-permit-denial-upheld-based-on-lack-of-severe-familial-dependency-on-father"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2023/canadian-son-s-residence-permit-denial-upheld-based-on-lack-of-severe-familial-dependency-on-father"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2021/taxpayer-buy-in-deduction-disallowed-following-pension-payout-and-job-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2021/taxpayer-buy-in-deduction-disallowed-following-pension-payout-and-job-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2021/taxpayer-buy-in-deduction-disallowed-following-pension-payout-and-job-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2021/taxpayer-buy-in-deduction-disallowed-following-pension-payout-and-job-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2021/taxpayer-buy-in-deduction-disallowed-following-pension-payout-and-job-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2021/taxpayer-buy-in-deduction-disallowed-following-pension-payout-and-job-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2020/pension-capital-withdrawal-taxation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2020/pension-capital-withdrawal-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2020/pension-capital-withdrawal-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2020/pension-capital-withdrawal-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2020/pension-capital-withdrawal-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2020/pension-capital-withdrawal-taxation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2019/holiday-apartment-owner-vs-swiss-municipality-on-accommodation-fee-use-and-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2019/holiday-apartment-owner-vs-swiss-municipality-on-accommodation-fee-use-and-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2019/holiday-apartment-owner-vs-swiss-municipality-on-accommodation-fee-use-and-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2019/holiday-apartment-owner-vs-swiss-municipality-on-accommodation-fee-use-and-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2019/holiday-apartment-owner-vs-swiss-municipality-on-accommodation-fee-use-and-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2019/holiday-apartment-owner-vs-swiss-municipality-on-accommodation-fee-use-and-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2018/company-v-state-incidental-decision-on-admissibility-and-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2018/company-v-state-incidental-decision-on-admissibility-and-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2018/company-v-state-incidental-decision-on-admissibility-and-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2018/company-v-state-incidental-decision-on-admissibility-and-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2018/company-v-state-incidental-decision-on-admissibility-and-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2018/company-v-state-incidental-decision-on-admissibility-and-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2017/public-broadcaster-s-investigative-report-on-private-acquisition-upheld-against-statutory-reporting-violation-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2017/public-broadcaster-s-investigative-report-on-private-acquisition-upheld-against-statutory-reporting-violation-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2017/public-broadcaster-s-investigative-report-on-private-acquisition-upheld-against-statutory-reporting-violation-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2017/public-broadcaster-s-investigative-report-on-private-acquisition-upheld-against-statutory-reporting-violation-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2017/public-broadcaster-s-investigative-report-on-private-acquisition-upheld-against-statutory-reporting-violation-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2017/public-broadcaster-s-investigative-report-on-private-acquisition-upheld-against-statutory-reporting-violation-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2016/eritrean-national-detention-challenge-moot-due-to-prior-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2016/eritrean-national-detention-challenge-moot-due-to-prior-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2016/eritrean-national-detention-challenge-moot-due-to-prior-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2016/eritrean-national-detention-challenge-moot-due-to-prior-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2016/eritrean-national-detention-challenge-moot-due-to-prior-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2016/eritrean-national-detention-challenge-moot-due-to-prior-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2015/student-expulsion-challenge-following-hidden-camera-installation-in-residence-shower</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2015/student-expulsion-challenge-following-hidden-camera-installation-in-residence-shower"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2015/student-expulsion-challenge-following-hidden-camera-installation-in-residence-shower"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2015/student-expulsion-challenge-following-hidden-camera-installation-in-residence-shower"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2015/student-expulsion-challenge-following-hidden-camera-installation-in-residence-shower"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2015/student-expulsion-challenge-following-hidden-camera-installation-in-residence-shower"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2014/eu-citizen-residence-permit-revocation-overturned-despite-homicide-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2014/eu-citizen-residence-permit-revocation-overturned-despite-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2014/eu-citizen-residence-permit-revocation-overturned-despite-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2014/eu-citizen-residence-permit-revocation-overturned-despite-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2014/eu-citizen-residence-permit-revocation-overturned-despite-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2014/eu-citizen-residence-permit-revocation-overturned-despite-homicide-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2013/expulsion-of-convicted-expatriate-despite-naturalization-of-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2013/expulsion-of-convicted-expatriate-despite-naturalization-of-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2013/expulsion-of-convicted-expatriate-despite-naturalization-of-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2013/expulsion-of-convicted-expatriate-despite-naturalization-of-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2013/expulsion-of-convicted-expatriate-despite-naturalization-of-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2013/expulsion-of-convicted-expatriate-despite-naturalization-of-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2012/drc-national-residence-permit-denial-upheld-despite-child-and-health-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2012/drc-national-residence-permit-denial-upheld-despite-child-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2012/drc-national-residence-permit-denial-upheld-despite-child-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2012/drc-national-residence-permit-denial-upheld-despite-child-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2012/drc-national-residence-permit-denial-upheld-despite-child-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2012/drc-national-residence-permit-denial-upheld-despite-child-and-health-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2011/luzern-church-withdrawal-validity-and-confessional-independence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2011/luzern-church-withdrawal-validity-and-confessional-independence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2011/luzern-church-withdrawal-validity-and-confessional-independence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2011/luzern-church-withdrawal-validity-and-confessional-independence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2011/luzern-church-withdrawal-validity-and-confessional-independence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2011/luzern-church-withdrawal-validity-and-confessional-independence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2009/appeal-on-refusal-of-residence-permit-in-thurgau-rendered-moot-by-zurich-permit-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2009/appeal-on-refusal-of-residence-permit-in-thurgau-rendered-moot-by-zurich-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2009/appeal-on-refusal-of-residence-permit-in-thurgau-rendered-moot-by-zurich-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2009/appeal-on-refusal-of-residence-permit-in-thurgau-rendered-moot-by-zurich-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2009/appeal-on-refusal-of-residence-permit-in-thurgau-rendered-moot-by-zurich-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2009/appeal-on-refusal-of-residence-permit-in-thurgau-rendered-moot-by-zurich-permit-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2008/federal-supreme-court-upholds-extension-of-deportation-detention-for-non-cooperating-alien</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2008/federal-supreme-court-upholds-extension-of-deportation-detention-for-non-cooperating-alien"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2008/federal-supreme-court-upholds-extension-of-deportation-detention-for-non-cooperating-alien"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2008/federal-supreme-court-upholds-extension-of-deportation-detention-for-non-cooperating-alien"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2008/federal-supreme-court-upholds-extension-of-deportation-detention-for-non-cooperating-alien"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2008/federal-supreme-court-upholds-extension-of-deportation-detention-for-non-cooperating-alien"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_406-2007/taxpayer-tax-refund-claim-barred-by-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2007/taxpayer-tax-refund-claim-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_406-2007/taxpayer-tax-refund-claim-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_406-2007/taxpayer-tax-refund-claim-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_406-2007/taxpayer-tax-refund-claim-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_406-2007/taxpayer-tax-refund-claim-barred-by-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2025/cameroonian-asylum-seeker-s-appeal-against-fee-waiver-denial-dismissed-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2025/cameroonian-asylum-seeker-s-appeal-against-fee-waiver-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2025/cameroonian-asylum-seeker-s-appeal-against-fee-waiver-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2025/cameroonian-asylum-seeker-s-appeal-against-fee-waiver-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2025/cameroonian-asylum-seeker-s-appeal-against-fee-waiver-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2025/cameroonian-asylum-seeker-s-appeal-against-fee-waiver-denial-dismissed-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2024/senegalese-national-s-appeal-on-residency-permit-extension-rejected-by-swiss-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2024/senegalese-national-s-appeal-on-residency-permit-extension-rejected-by-swiss-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2024/senegalese-national-s-appeal-on-residency-permit-extension-rejected-by-swiss-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2024/senegalese-national-s-appeal-on-residency-permit-extension-rejected-by-swiss-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2024/senegalese-national-s-appeal-on-residency-permit-extension-rejected-by-swiss-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2024/senegalese-national-s-appeal-on-residency-permit-extension-rejected-by-swiss-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2023/iranian-national-v-cantonal-office-for-population-and-migration-undue-delay-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2023/iranian-national-v-cantonal-office-for-population-and-migration-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2023/iranian-national-v-cantonal-office-for-population-and-migration-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2023/iranian-national-v-cantonal-office-for-population-and-migration-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2023/iranian-national-v-cantonal-office-for-population-and-migration-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2023/iranian-national-v-cantonal-office-for-population-and-migration-undue-delay-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2022/religious-neutrality-and-gender-equality-in-public-school-subcontracting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2022/religious-neutrality-and-gender-equality-in-public-school-subcontracting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2022/religious-neutrality-and-gender-equality-in-public-school-subcontracting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2022/religious-neutrality-and-gender-equality-in-public-school-subcontracting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2022/religious-neutrality-and-gender-equality-in-public-school-subcontracting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2022/religious-neutrality-and-gender-equality-in-public-school-subcontracting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2021/aerial-tramway-owner-v-regional-authority-on-safety-mandates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2021/aerial-tramway-owner-v-regional-authority-on-safety-mandates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2021/aerial-tramway-owner-v-regional-authority-on-safety-mandates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2021/aerial-tramway-owner-v-regional-authority-on-safety-mandates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2021/aerial-tramway-owner-v-regional-authority-on-safety-mandates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2021/aerial-tramway-owner-v-regional-authority-on-safety-mandates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2019/tax-information-exchange-appeal-inadmissible-for-failing-admissibility-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2019/tax-information-exchange-appeal-inadmissible-for-failing-admissibility-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2019/tax-information-exchange-appeal-inadmissible-for-failing-admissibility-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2019/tax-information-exchange-appeal-inadmissible-for-failing-admissibility-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2019/tax-information-exchange-appeal-inadmissible-for-failing-admissibility-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2019/tax-information-exchange-appeal-inadmissible-for-failing-admissibility-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-violent-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-violent-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-violent-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-violent-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-violent-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-violent-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2017/withdrawal-of-appeal-regarding-auditing-license-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2017/withdrawal-of-appeal-regarding-auditing-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2017/withdrawal-of-appeal-regarding-auditing-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2017/withdrawal-of-appeal-regarding-auditing-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2017/withdrawal-of-appeal-regarding-auditing-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2017/withdrawal-of-appeal-regarding-auditing-license-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2016/parents-claim-for-reimbursement-of-private-special-education-costs-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2016/parents-claim-for-reimbursement-of-private-special-education-costs-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2016/parents-claim-for-reimbursement-of-private-special-education-costs-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2016/parents-claim-for-reimbursement-of-private-special-education-costs-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2016/parents-claim-for-reimbursement-of-private-special-education-costs-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2016/parents-claim-for-reimbursement-of-private-special-education-costs-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2015/extinguishment-of-settlement-permit-due-to-prolonged-absence-and-shift-of-center-of-vital-interests-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2015/extinguishment-of-settlement-permit-due-to-prolonged-absence-and-shift-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2015/extinguishment-of-settlement-permit-due-to-prolonged-absence-and-shift-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2015/extinguishment-of-settlement-permit-due-to-prolonged-absence-and-shift-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2015/extinguishment-of-settlement-permit-due-to-prolonged-absence-and-shift-of-center-of-vital-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2015/extinguishment-of-settlement-permit-due-to-prolonged-absence-and-shift-of-center-of-vital-interests-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2014/swiss-supreme-court-upholds-denial-of-settlement-permit-to-senegalese-national-lacking-proof-of-five-year-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2014/swiss-supreme-court-upholds-denial-of-settlement-permit-to-senegalese-national-lacking-proof-of-five-year-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2014/swiss-supreme-court-upholds-denial-of-settlement-permit-to-senegalese-national-lacking-proof-of-five-year-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2014/swiss-supreme-court-upholds-denial-of-settlement-permit-to-senegalese-national-lacking-proof-of-five-year-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2014/swiss-supreme-court-upholds-denial-of-settlement-permit-to-senegalese-national-lacking-proof-of-five-year-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2014/swiss-supreme-court-upholds-denial-of-settlement-permit-to-senegalese-national-lacking-proof-of-five-year-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2013/egyptian-national-residence-permit-revocation-after-second-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2013/egyptian-national-residence-permit-revocation-after-second-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2013/egyptian-national-residence-permit-revocation-after-second-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2013/egyptian-national-residence-permit-revocation-after-second-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2013/egyptian-national-residence-permit-revocation-after-second-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2013/egyptian-national-residence-permit-revocation-after-second-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2012/kosovan-national-v-switzerland-appeal-of-expulsion-order-and-residence-permit-non-renewal-following-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2012/kosovan-national-v-switzerland-appeal-of-expulsion-order-and-residence-permit-non-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2012/kosovan-national-v-switzerland-appeal-of-expulsion-order-and-residence-permit-non-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2012/kosovan-national-v-switzerland-appeal-of-expulsion-order-and-residence-permit-non-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2012/kosovan-national-v-switzerland-appeal-of-expulsion-order-and-residence-permit-non-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2012/kosovan-national-v-switzerland-appeal-of-expulsion-order-and-residence-permit-non-renewal-following-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2011/cantonal-service-refusal-of-operating-license-and-inadmissibility-of-appeal-due-to-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2011/cantonal-service-refusal-of-operating-license-and-inadmissibility-of-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2011/cantonal-service-refusal-of-operating-license-and-inadmissibility-of-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2011/cantonal-service-refusal-of-operating-license-and-inadmissibility-of-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2011/cantonal-service-refusal-of-operating-license-and-inadmissibility-of-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2011/cantonal-service-refusal-of-operating-license-and-inadmissibility-of-appeal-due-to-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2009/kosovan-national-permit-revocation-appeal-dismissed-due-to-mootness-and-lack-of-merits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2009/kosovan-national-permit-revocation-appeal-dismissed-due-to-mootness-and-lack-of-merits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2009/kosovan-national-permit-revocation-appeal-dismissed-due-to-mootness-and-lack-of-merits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2009/kosovan-national-permit-revocation-appeal-dismissed-due-to-mootness-and-lack-of-merits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2009/kosovan-national-permit-revocation-appeal-dismissed-due-to-mootness-and-lack-of-merits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2009/kosovan-national-permit-revocation-appeal-dismissed-due-to-mootness-and-lack-of-merits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2008/asylum-application-submitted-solely-to-prevent-removal-and-subsequent-detention-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2008/asylum-application-submitted-solely-to-prevent-removal-and-subsequent-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2008/asylum-application-submitted-solely-to-prevent-removal-and-subsequent-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2008/asylum-application-submitted-solely-to-prevent-removal-and-subsequent-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2008/asylum-application-submitted-solely-to-prevent-removal-and-subsequent-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2008/asylum-application-submitted-solely-to-prevent-removal-and-subsequent-detention-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_405-2007/client-fee-dispute-and-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2007/client-fee-dispute-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_405-2007/client-fee-dispute-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_405-2007/client-fee-dispute-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_405-2007/client-fee-dispute-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_405-2007/client-fee-dispute-and-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2025/appeal-dismissed-for-insufficient-substantiation-regarding-electricity-billing-and-power-cut-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2025/appeal-dismissed-for-insufficient-substantiation-regarding-electricity-billing-and-power-cut-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2025/appeal-dismissed-for-insufficient-substantiation-regarding-electricity-billing-and-power-cut-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2025/appeal-dismissed-for-insufficient-substantiation-regarding-electricity-billing-and-power-cut-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2025/appeal-dismissed-for-insufficient-substantiation-regarding-electricity-billing-and-power-cut-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2025/appeal-dismissed-for-insufficient-substantiation-regarding-electricity-billing-and-power-cut-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2022/tunisian-national-s-expulsion-upheld-despite-minor-daughter-s-presence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2022/tunisian-national-s-expulsion-upheld-despite-minor-daughter-s-presence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2022/tunisian-national-s-expulsion-upheld-despite-minor-daughter-s-presence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2022/tunisian-national-s-expulsion-upheld-despite-minor-daughter-s-presence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2022/tunisian-national-s-expulsion-upheld-despite-minor-daughter-s-presence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2022/tunisian-national-s-expulsion-upheld-despite-minor-daughter-s-presence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2021/federal-department-of-finance-v-family-head-regarding-legal-aid-for-asylum-seeker-s-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2021/federal-department-of-finance-v-family-head-regarding-legal-aid-for-asylum-seeker-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2021/federal-department-of-finance-v-family-head-regarding-legal-aid-for-asylum-seeker-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2021/federal-department-of-finance-v-family-head-regarding-legal-aid-for-asylum-seeker-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2021/federal-department-of-finance-v-family-head-regarding-legal-aid-for-asylum-seeker-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2021/federal-department-of-finance-v-family-head-regarding-legal-aid-for-asylum-seeker-s-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2020/taxpayer-deduction-for-non-reimbursed-medically-necessary-treatment-costs-in-private-clinic</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2020/taxpayer-deduction-for-non-reimbursed-medically-necessary-treatment-costs-in-private-clinic"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2020/taxpayer-deduction-for-non-reimbursed-medically-necessary-treatment-costs-in-private-clinic"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2020/taxpayer-deduction-for-non-reimbursed-medically-necessary-treatment-costs-in-private-clinic"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2020/taxpayer-deduction-for-non-reimbursed-medically-necessary-treatment-costs-in-private-clinic"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2020/taxpayer-deduction-for-non-reimbursed-medically-necessary-treatment-costs-in-private-clinic"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2019/taxpayer-appeal-regarding-discretionary-assessment-following-late-filing-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2019/taxpayer-appeal-regarding-discretionary-assessment-following-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2019/taxpayer-appeal-regarding-discretionary-assessment-following-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2019/taxpayer-appeal-regarding-discretionary-assessment-following-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2019/taxpayer-appeal-regarding-discretionary-assessment-following-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2019/taxpayer-appeal-regarding-discretionary-assessment-following-late-filing-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2018/kosovan-national-expulsion-upheld-due-to-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2018/kosovan-national-expulsion-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2018/kosovan-national-expulsion-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2018/kosovan-national-expulsion-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2018/kosovan-national-expulsion-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2018/kosovan-national-expulsion-upheld-due-to-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2017/swiss-federal-supreme-court-upholds-denial-of-foreign-real-estate-loss-deduction-2014</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2017/swiss-federal-supreme-court-upholds-denial-of-foreign-real-estate-loss-deduction-2014"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2017/swiss-federal-supreme-court-upholds-denial-of-foreign-real-estate-loss-deduction-2014"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2017/swiss-federal-supreme-court-upholds-denial-of-foreign-real-estate-loss-deduction-2014"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2017/swiss-federal-supreme-court-upholds-denial-of-foreign-real-estate-loss-deduction-2014"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2017/swiss-federal-supreme-court-upholds-denial-of-foreign-real-estate-loss-deduction-2014"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2016/corporation-v-swiss-federal-tax-administration-withholding-tax-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2016/corporation-v-swiss-federal-tax-administration-withholding-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2016/corporation-v-swiss-federal-tax-administration-withholding-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2016/corporation-v-swiss-federal-tax-administration-withholding-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2016/corporation-v-swiss-federal-tax-administration-withholding-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2016/corporation-v-swiss-federal-tax-administration-withholding-tax-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2015/swiss-pension-foundation-v-federal-tax-administration-withholding-tax-refund-on-ccf-held-shares</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2015/swiss-pension-foundation-v-federal-tax-administration-withholding-tax-refund-on-ccf-held-shares"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2015/swiss-pension-foundation-v-federal-tax-administration-withholding-tax-refund-on-ccf-held-shares"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2015/swiss-pension-foundation-v-federal-tax-administration-withholding-tax-refund-on-ccf-held-shares"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2015/swiss-pension-foundation-v-federal-tax-administration-withholding-tax-refund-on-ccf-held-shares"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2015/swiss-pension-foundation-v-federal-tax-administration-withholding-tax-refund-on-ccf-held-shares"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2014/swiss-couple-v-circumvention-of-immigration-law-via-adoption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2014/swiss-couple-v-circumvention-of-immigration-law-via-adoption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2014/swiss-couple-v-circumvention-of-immigration-law-via-adoption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2014/swiss-couple-v-circumvention-of-immigration-law-via-adoption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2014/swiss-couple-v-circumvention-of-immigration-law-via-adoption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2014/swiss-couple-v-circumvention-of-immigration-law-via-adoption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2013/intercantonal-double-taxation-of-real-estate-transactions-realization-date-consistency-for-tax-offsetting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2013/intercantonal-double-taxation-of-real-estate-transactions-realization-date-consistency-for-tax-offsetting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2013/intercantonal-double-taxation-of-real-estate-transactions-realization-date-consistency-for-tax-offsetting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2013/intercantonal-double-taxation-of-real-estate-transactions-realization-date-consistency-for-tax-offsetting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2013/intercantonal-double-taxation-of-real-estate-transactions-realization-date-consistency-for-tax-offsetting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2013/intercantonal-double-taxation-of-real-estate-transactions-realization-date-consistency-for-tax-offsetting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2012/poaching-damages-claim-nature-and-prescription</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2012/poaching-damages-claim-nature-and-prescription"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2012/poaching-damages-claim-nature-and-prescription"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2012/poaching-damages-claim-nature-and-prescription"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2012/poaching-damages-claim-nature-and-prescription"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2012/poaching-damages-claim-nature-and-prescription"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2011/cantonal-court-decision-upheld-regarding-inadmissible-debt-release-action-due-to-contradictory-postmarks-and-untimely-signature-verification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2011/cantonal-court-decision-upheld-regarding-inadmissible-debt-release-action-due-to-contradictory-postmarks-and-untimely-signature-verification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2011/cantonal-court-decision-upheld-regarding-inadmissible-debt-release-action-due-to-contradictory-postmarks-and-untimely-signature-verification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2011/cantonal-court-decision-upheld-regarding-inadmissible-debt-release-action-due-to-contradictory-postmarks-and-untimely-signature-verification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2011/cantonal-court-decision-upheld-regarding-inadmissible-debt-release-action-due-to-contradictory-postmarks-and-untimely-signature-verification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2011/cantonal-court-decision-upheld-regarding-inadmissible-debt-release-action-due-to-contradictory-postmarks-and-untimely-signature-verification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2010/water-connection-fee-exceeding-cost-covering-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2010/water-connection-fee-exceeding-cost-covering-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2010/water-connection-fee-exceeding-cost-covering-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2010/water-connection-fee-exceeding-cost-covering-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2010/water-connection-fee-exceeding-cost-covering-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2010/water-connection-fee-exceeding-cost-covering-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2008/residence-permit-revocation-appeal-dismissed-as-time-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2008/residence-permit-revocation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2008/residence-permit-revocation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2008/residence-permit-revocation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2008/residence-permit-revocation-appeal-dismissed-as-time-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2008/residence-permit-revocation-appeal-dismissed-as-time-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_404-2007/moroccan-student-s-study-permit-cancellation-upheld-after-academic-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2007/moroccan-student-s-study-permit-cancellation-upheld-after-academic-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_404-2007/moroccan-student-s-study-permit-cancellation-upheld-after-academic-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_404-2007/moroccan-student-s-study-permit-cancellation-upheld-after-academic-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_404-2007/moroccan-student-s-study-permit-cancellation-upheld-after-academic-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_404-2007/moroccan-student-s-study-permit-cancellation-upheld-after-academic-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2025/statelessness-applicant-s-appeals-against-administrative-court-dismissed-on-procedural-and-substantive-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2025/statelessness-applicant-s-appeals-against-administrative-court-dismissed-on-procedural-and-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2025/statelessness-applicant-s-appeals-against-administrative-court-dismissed-on-procedural-and-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2025/statelessness-applicant-s-appeals-against-administrative-court-dismissed-on-procedural-and-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2025/statelessness-applicant-s-appeals-against-administrative-court-dismissed-on-procedural-and-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2025/statelessness-applicant-s-appeals-against-administrative-court-dismissed-on-procedural-and-substantive-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2023/cantonal-appeal-inadmissibility-due-to-unpaid-court-costs-upheld-in-federal-supreme-court-dismissal-for-lack-of-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2023/cantonal-appeal-inadmissibility-due-to-unpaid-court-costs-upheld-in-federal-supreme-court-dismissal-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2023/cantonal-appeal-inadmissibility-due-to-unpaid-court-costs-upheld-in-federal-supreme-court-dismissal-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2023/cantonal-appeal-inadmissibility-due-to-unpaid-court-costs-upheld-in-federal-supreme-court-dismissal-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2023/cantonal-appeal-inadmissibility-due-to-unpaid-court-costs-upheld-in-federal-supreme-court-dismissal-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2023/cantonal-appeal-inadmissibility-due-to-unpaid-court-costs-upheld-in-federal-supreme-court-dismissal-for-lack-of-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2022/swiss-federal-tax-administration-v-company-owning-collector-vehicles-private-use-vat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2022/swiss-federal-tax-administration-v-company-owning-collector-vehicles-private-use-vat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2022/swiss-federal-tax-administration-v-company-owning-collector-vehicles-private-use-vat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2022/swiss-federal-tax-administration-v-company-owning-collector-vehicles-private-use-vat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2022/swiss-federal-tax-administration-v-company-owning-collector-vehicles-private-use-vat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2022/swiss-federal-tax-administration-v-company-owning-collector-vehicles-private-use-vat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2021/organization-v-state-secretariat-for-education-regarding-vocational-examination-subsidies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2021/organization-v-state-secretariat-for-education-regarding-vocational-examination-subsidies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2021/organization-v-state-secretariat-for-education-regarding-vocational-examination-subsidies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2021/organization-v-state-secretariat-for-education-regarding-vocational-examination-subsidies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2021/organization-v-state-secretariat-for-education-regarding-vocational-examination-subsidies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2021/organization-v-state-secretariat-for-education-regarding-vocational-examination-subsidies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2020/asylum-seeker-s-appeal-on-residence-permit-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2020/asylum-seeker-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2020/asylum-seeker-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2020/asylum-seeker-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2020/asylum-seeker-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2020/asylum-seeker-s-appeal-on-residence-permit-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2019/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-willful-indebtedness-and-deceptive-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2019/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-willful-indebtedness-and-deceptive-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2019/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-willful-indebtedness-and-deceptive-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2019/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-willful-indebtedness-and-deceptive-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2019/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-willful-indebtedness-and-deceptive-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2019/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-willful-indebtedness-and-deceptive-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2018/revocation-of-settlement-permit-due-to-sham-marriage-for-immigration-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2018/revocation-of-settlement-permit-due-to-sham-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2018/revocation-of-settlement-permit-due-to-sham-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2018/revocation-of-settlement-permit-due-to-sham-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2018/revocation-of-settlement-permit-due-to-sham-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2018/revocation-of-settlement-permit-due-to-sham-marriage-for-immigration-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2017/milk-producers-v-federal-office-for-agriculture-subsidy-payment-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2017/milk-producers-v-federal-office-for-agriculture-subsidy-payment-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2017/milk-producers-v-federal-office-for-agriculture-subsidy-payment-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2017/milk-producers-v-federal-office-for-agriculture-subsidy-payment-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2017/milk-producers-v-federal-office-for-agriculture-subsidy-payment-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2017/milk-producers-v-federal-office-for-agriculture-subsidy-payment-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2016/swiss-federal-court-upholds-revocation-of-c-permit-due-to-severe-narcotics-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2016/swiss-federal-court-upholds-revocation-of-c-permit-due-to-severe-narcotics-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2016/swiss-federal-court-upholds-revocation-of-c-permit-due-to-severe-narcotics-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2016/swiss-federal-court-upholds-revocation-of-c-permit-due-to-severe-narcotics-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2016/swiss-federal-court-upholds-revocation-of-c-permit-due-to-severe-narcotics-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2016/swiss-federal-court-upholds-revocation-of-c-permit-due-to-severe-narcotics-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2015/tax-domicile-determination-workplace-vs-marital-home</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2015/tax-domicile-determination-workplace-vs-marital-home"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2015/tax-domicile-determination-workplace-vs-marital-home"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2015/tax-domicile-determination-workplace-vs-marital-home"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2015/tax-domicile-determination-workplace-vs-marital-home"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2015/tax-domicile-determination-workplace-vs-marital-home"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2014/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2014/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2014/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2014/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2014/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2014/swiss-federal-supreme-court-upholds-revocation-of-long-term-residence-permit-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2013/swiss-family-reunification-denial-upheld-for-alleged-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2013/swiss-family-reunification-denial-upheld-for-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2013/swiss-family-reunification-denial-upheld-for-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2013/swiss-family-reunification-denial-upheld-for-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2013/swiss-family-reunification-denial-upheld-for-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2013/swiss-family-reunification-denial-upheld-for-alleged-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2012/taxpayer-set-off-of-overpayments-against-old-tax-debts-secured-by-loss-certificates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2012/taxpayer-set-off-of-overpayments-against-old-tax-debts-secured-by-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2012/taxpayer-set-off-of-overpayments-against-old-tax-debts-secured-by-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2012/taxpayer-set-off-of-overpayments-against-old-tax-debts-secured-by-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2012/taxpayer-set-off-of-overpayments-against-old-tax-debts-secured-by-loss-certificates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2012/taxpayer-set-off-of-overpayments-against-old-tax-debts-secured-by-loss-certificates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2011/foreign-national-permit-revocation-over-concealed-children-balancing-duty-to-disclose-and-state-duty-to-investigate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2011/foreign-national-permit-revocation-over-concealed-children-balancing-duty-to-disclose-and-state-duty-to-investigate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2011/foreign-national-permit-revocation-over-concealed-children-balancing-duty-to-disclose-and-state-duty-to-investigate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2011/foreign-national-permit-revocation-over-concealed-children-balancing-duty-to-disclose-and-state-duty-to-investigate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2011/foreign-national-permit-revocation-over-concealed-children-balancing-duty-to-disclose-and-state-duty-to-investigate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2011/foreign-national-permit-revocation-over-concealed-children-balancing-duty-to-disclose-and-state-duty-to-investigate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2010/farmer-appeal-dismissed-for-insufficient-legal-justification-in-livestock-ban-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2010/farmer-appeal-dismissed-for-insufficient-legal-justification-in-livestock-ban-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2010/farmer-appeal-dismissed-for-insufficient-legal-justification-in-livestock-ban-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2010/farmer-appeal-dismissed-for-insufficient-legal-justification-in-livestock-ban-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2010/farmer-appeal-dismissed-for-insufficient-legal-justification-in-livestock-ban-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2010/farmer-appeal-dismissed-for-insufficient-legal-justification-in-livestock-ban-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2009/taxpayer-gains-from-sale-of-co-ownership-interests-capital-gain-vs-taxable-income-from-real-estate-trading</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2009/taxpayer-gains-from-sale-of-co-ownership-interests-capital-gain-vs-taxable-income-from-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2009/taxpayer-gains-from-sale-of-co-ownership-interests-capital-gain-vs-taxable-income-from-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2009/taxpayer-gains-from-sale-of-co-ownership-interests-capital-gain-vs-taxable-income-from-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2009/taxpayer-gains-from-sale-of-co-ownership-interests-capital-gain-vs-taxable-income-from-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2009/taxpayer-gains-from-sale-of-co-ownership-interests-capital-gain-vs-taxable-income-from-real-estate-trading"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2008/turkish-national-detention-pending-expulsion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2008/turkish-national-detention-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2008/turkish-national-detention-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2008/turkish-national-detention-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2008/turkish-national-detention-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2008/turkish-national-detention-pending-expulsion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_403-2007/residence-permit-denial-due-to-insufficient-financial-means-inadmissible-appeal-deemed-vexatious</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2007/residence-permit-denial-due-to-insufficient-financial-means-inadmissible-appeal-deemed-vexatious"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_403-2007/residence-permit-denial-due-to-insufficient-financial-means-inadmissible-appeal-deemed-vexatious"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_403-2007/residence-permit-denial-due-to-insufficient-financial-means-inadmissible-appeal-deemed-vexatious"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_403-2007/residence-permit-denial-due-to-insufficient-financial-means-inadmissible-appeal-deemed-vexatious"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_403-2007/residence-permit-denial-due-to-insufficient-financial-means-inadmissible-appeal-deemed-vexatious"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2024/pharmacist-s-provisional-practice-prohibition-upheld-during-drug-act-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2024/pharmacist-s-provisional-practice-prohibition-upheld-during-drug-act-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2024/pharmacist-s-provisional-practice-prohibition-upheld-during-drug-act-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2024/pharmacist-s-provisional-practice-prohibition-upheld-during-drug-act-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2024/pharmacist-s-provisional-practice-prohibition-upheld-during-drug-act-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2024/pharmacist-s-provisional-practice-prohibition-upheld-during-drug-act-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2023/kosovan-national-s-appeal-dismissed-by-federal-supreme-court-for-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2023/kosovan-national-s-appeal-dismissed-by-federal-supreme-court-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2023/kosovan-national-s-appeal-dismissed-by-federal-supreme-court-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2023/kosovan-national-s-appeal-dismissed-by-federal-supreme-court-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2023/kosovan-national-s-appeal-dismissed-by-federal-supreme-court-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2023/kosovan-national-s-appeal-dismissed-by-federal-supreme-court-for-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2022/thurgau-early-language-support-fees-and-transport-compulsory</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2022/thurgau-early-language-support-fees-and-transport-compulsory"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2022/thurgau-early-language-support-fees-and-transport-compulsory"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2022/thurgau-early-language-support-fees-and-transport-compulsory"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2022/thurgau-early-language-support-fees-and-transport-compulsory"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2022/thurgau-early-language-support-fees-and-transport-compulsory"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2021/law-firm-vat-assessment-upheld-due-to-failure-to-prove-foreign-domicile-of-beneficial-owners</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2021/law-firm-vat-assessment-upheld-due-to-failure-to-prove-foreign-domicile-of-beneficial-owners"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2021/law-firm-vat-assessment-upheld-due-to-failure-to-prove-foreign-domicile-of-beneficial-owners"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2021/law-firm-vat-assessment-upheld-due-to-failure-to-prove-foreign-domicile-of-beneficial-owners"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2021/law-firm-vat-assessment-upheld-due-to-failure-to-prove-foreign-domicile-of-beneficial-owners"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2021/law-firm-vat-assessment-upheld-due-to-failure-to-prove-foreign-domicile-of-beneficial-owners"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2020/attorney-readmission-after-convictions-and-prolonged-record-keeping</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2020/attorney-readmission-after-convictions-and-prolonged-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2020/attorney-readmission-after-convictions-and-prolonged-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2020/attorney-readmission-after-convictions-and-prolonged-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2020/attorney-readmission-after-convictions-and-prolonged-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2020/attorney-readmission-after-convictions-and-prolonged-record-keeping"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2019/cannabis-flowers-tax-classification-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2019/cannabis-flowers-tax-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2019/cannabis-flowers-tax-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2019/cannabis-flowers-tax-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2019/cannabis-flowers-tax-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2019/cannabis-flowers-tax-classification-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2018/foreign-national-parent-s-residence-permit-non-renewal-decision-overturned-for-failure-to-assess-compensatory-caregiving</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2018/foreign-national-parent-s-residence-permit-non-renewal-decision-overturned-for-failure-to-assess-compensatory-caregiving"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2018/foreign-national-parent-s-residence-permit-non-renewal-decision-overturned-for-failure-to-assess-compensatory-caregiving"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2018/foreign-national-parent-s-residence-permit-non-renewal-decision-overturned-for-failure-to-assess-compensatory-caregiving"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2018/foreign-national-parent-s-residence-permit-non-renewal-decision-overturned-for-failure-to-assess-compensatory-caregiving"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2018/foreign-national-parent-s-residence-permit-non-renewal-decision-overturned-for-failure-to-assess-compensatory-caregiving"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2017/student-grade-calculation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2017/student-grade-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2017/student-grade-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2017/student-grade-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2017/student-grade-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2017/student-grade-calculation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2016/kosovan-national-expulsion-appeal-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2016/kosovan-national-expulsion-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2016/kosovan-national-expulsion-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2016/kosovan-national-expulsion-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2016/kosovan-national-expulsion-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2016/kosovan-national-expulsion-appeal-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2015/mother-s-residence-permit-refusal-upheld-despite-child-s-swiss-connection-due-to-poor-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2015/mother-s-residence-permit-refusal-upheld-despite-child-s-swiss-connection-due-to-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2015/mother-s-residence-permit-refusal-upheld-despite-child-s-swiss-connection-due-to-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2015/mother-s-residence-permit-refusal-upheld-despite-child-s-swiss-connection-due-to-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2015/mother-s-residence-permit-refusal-upheld-despite-child-s-swiss-connection-due-to-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2015/mother-s-residence-permit-refusal-upheld-despite-child-s-swiss-connection-due-to-poor-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2014/nigerian-citizen-s-residence-permit-renewal-denial-upheld-on-change-of-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2014/nigerian-citizen-s-residence-permit-renewal-denial-upheld-on-change-of-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2014/nigerian-citizen-s-residence-permit-renewal-denial-upheld-on-change-of-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2014/nigerian-citizen-s-residence-permit-renewal-denial-upheld-on-change-of-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2014/nigerian-citizen-s-residence-permit-renewal-denial-upheld-on-change-of-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2014/nigerian-citizen-s-residence-permit-renewal-denial-upheld-on-change-of-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2013/company-v-broadcaster-untimely-lrtv-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2013/company-v-broadcaster-untimely-lrtv-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2013/company-v-broadcaster-untimely-lrtv-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2013/company-v-broadcaster-untimely-lrtv-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2013/company-v-broadcaster-untimely-lrtv-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2013/company-v-broadcaster-untimely-lrtv-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2012/taxpayer-fails-to-appeal-security-order-for-back-taxes-and-fines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2012/taxpayer-fails-to-appeal-security-order-for-back-taxes-and-fines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2012/taxpayer-fails-to-appeal-security-order-for-back-taxes-and-fines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2012/taxpayer-fails-to-appeal-security-order-for-back-taxes-and-fines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2012/taxpayer-fails-to-appeal-security-order-for-back-taxes-and-fines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2012/taxpayer-fails-to-appeal-security-order-for-back-taxes-and-fines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2011/foreign-national-s-appeal-against-denial-of-provisional-stay-pending-residence-status-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2011/foreign-national-s-appeal-against-denial-of-provisional-stay-pending-residence-status-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2011/foreign-national-s-appeal-against-denial-of-provisional-stay-pending-residence-status-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2011/foreign-national-s-appeal-against-denial-of-provisional-stay-pending-residence-status-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2011/foreign-national-s-appeal-against-denial-of-provisional-stay-pending-residence-status-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2011/foreign-national-s-appeal-against-denial-of-provisional-stay-pending-residence-status-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2010/asylum-seeker-s-removal-detention-appeal-moot-due-to-successful-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2010/asylum-seeker-s-removal-detention-appeal-moot-due-to-successful-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2010/asylum-seeker-s-removal-detention-appeal-moot-due-to-successful-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2010/asylum-seeker-s-removal-detention-appeal-moot-due-to-successful-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2010/asylum-seeker-s-removal-detention-appeal-moot-due-to-successful-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2010/asylum-seeker-s-removal-detention-appeal-moot-due-to-successful-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2009/state-liability-claim-inadmissible-due-to-insufficient-pecuniary-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2009/state-liability-claim-inadmissible-due-to-insufficient-pecuniary-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2009/state-liability-claim-inadmissible-due-to-insufficient-pecuniary-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2009/state-liability-claim-inadmissible-due-to-insufficient-pecuniary-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2009/state-liability-claim-inadmissible-due-to-insufficient-pecuniary-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2009/state-liability-claim-inadmissible-due-to-insufficient-pecuniary-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2008/extension-of-detention-pending-deportation-upheld-due-to-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2008/extension-of-detention-pending-deportation-upheld-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2008/extension-of-detention-pending-deportation-upheld-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2008/extension-of-detention-pending-deportation-upheld-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2008/extension-of-detention-pending-deportation-upheld-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2008/extension-of-detention-pending-deportation-upheld-due-to-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_402-2007/lebanese-national-s-deportation-detention-extension-upheld-due-to-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2007/lebanese-national-s-deportation-detention-extension-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_402-2007/lebanese-national-s-deportation-detention-extension-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_402-2007/lebanese-national-s-deportation-detention-extension-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_402-2007/lebanese-national-s-deportation-detention-extension-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_402-2007/lebanese-national-s-deportation-detention-extension-upheld-due-to-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2025/federal-court-upholds-transfer-of-unredacted-bank-employee-data-to-irs-under-us-swiss-treaty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2025/federal-court-upholds-transfer-of-unredacted-bank-employee-data-to-irs-under-us-swiss-treaty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2025/federal-court-upholds-transfer-of-unredacted-bank-employee-data-to-irs-under-us-swiss-treaty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2025/federal-court-upholds-transfer-of-unredacted-bank-employee-data-to-irs-under-us-swiss-treaty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2025/federal-court-upholds-transfer-of-unredacted-bank-employee-data-to-irs-under-us-swiss-treaty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2025/federal-court-upholds-transfer-of-unredacted-bank-employee-data-to-irs-under-us-swiss-treaty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2024/algerian-dentist-diploma-recognition-and-fmpa-non-discrimination-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2024/algerian-dentist-diploma-recognition-and-fmpa-non-discrimination-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2024/algerian-dentist-diploma-recognition-and-fmpa-non-discrimination-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2024/algerian-dentist-diploma-recognition-and-fmpa-non-discrimination-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2024/algerian-dentist-diploma-recognition-and-fmpa-non-discrimination-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2024/algerian-dentist-diploma-recognition-and-fmpa-non-discrimination-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2023/asylum-appeal-inadmissibility-due-to-unpaid-deposit-federal-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2023/asylum-appeal-inadmissibility-due-to-unpaid-deposit-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2023/asylum-appeal-inadmissibility-due-to-unpaid-deposit-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2023/asylum-appeal-inadmissibility-due-to-unpaid-deposit-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2023/asylum-appeal-inadmissibility-due-to-unpaid-deposit-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2023/asylum-appeal-inadmissibility-due-to-unpaid-deposit-federal-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2022/catering-company-fails-to-secure-covid-19-hardship-support-due-to-pre-existing-over-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2022/catering-company-fails-to-secure-covid-19-hardship-support-due-to-pre-existing-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2022/catering-company-fails-to-secure-covid-19-hardship-support-due-to-pre-existing-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2022/catering-company-fails-to-secure-covid-19-hardship-support-due-to-pre-existing-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2022/catering-company-fails-to-secure-covid-19-hardship-support-due-to-pre-existing-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2022/catering-company-fails-to-secure-covid-19-hardship-support-due-to-pre-existing-over-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2021/teak-tree-investment-contracts-not-subject-to-vat-status-of-financial-transaction-confirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2021/teak-tree-investment-contracts-not-subject-to-vat-status-of-financial-transaction-confirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2021/teak-tree-investment-contracts-not-subject-to-vat-status-of-financial-transaction-confirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2021/teak-tree-investment-contracts-not-subject-to-vat-status-of-financial-transaction-confirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2021/teak-tree-investment-contracts-not-subject-to-vat-status-of-financial-transaction-confirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2021/teak-tree-investment-contracts-not-subject-to-vat-status-of-financial-transaction-confirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2020/association-property-holdings-v-canton-of-st-gallen-intercantonal-double-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2020/association-property-holdings-v-canton-of-st-gallen-intercantonal-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2020/association-property-holdings-v-canton-of-st-gallen-intercantonal-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2020/association-property-holdings-v-canton-of-st-gallen-intercantonal-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2020/association-property-holdings-v-canton-of-st-gallen-intercantonal-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2020/association-property-holdings-v-canton-of-st-gallen-intercantonal-double-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2019/tax-cost-advance-procedural-requirement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2019/tax-cost-advance-procedural-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2019/tax-cost-advance-procedural-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2019/tax-cost-advance-procedural-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2019/tax-cost-advance-procedural-requirement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2019/tax-cost-advance-procedural-requirement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2018/moroccan-national-residency-refusal-upheld-despite-abuse-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2018/moroccan-national-residency-refusal-upheld-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2018/moroccan-national-residency-refusal-upheld-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2018/moroccan-national-residency-refusal-upheld-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2018/moroccan-national-residency-refusal-upheld-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2018/moroccan-national-residency-refusal-upheld-despite-abuse-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2017/swiss-federal-supreme-court-upholds-expulsion-of-convicted-austrian-national-due-to-criminal-history-and-public-interest-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2017/swiss-federal-supreme-court-upholds-expulsion-of-convicted-austrian-national-due-to-criminal-history-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2017/swiss-federal-supreme-court-upholds-expulsion-of-convicted-austrian-national-due-to-criminal-history-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2017/swiss-federal-supreme-court-upholds-expulsion-of-convicted-austrian-national-due-to-criminal-history-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2017/swiss-federal-supreme-court-upholds-expulsion-of-convicted-austrian-national-due-to-criminal-history-and-public-interest-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2017/swiss-federal-supreme-court-upholds-expulsion-of-convicted-austrian-national-due-to-criminal-history-and-public-interest-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2016/sham-marriage-and-extinguishment-of-residence-rights-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2016/sham-marriage-and-extinguishment-of-residence-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2016/sham-marriage-and-extinguishment-of-residence-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2016/sham-marriage-and-extinguishment-of-residence-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2016/sham-marriage-and-extinguishment-of-residence-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2016/sham-marriage-and-extinguishment-of-residence-rights-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2015/dominican-widow-s-residence-permit-appeal-after-husband-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2015/dominican-widow-s-residence-permit-appeal-after-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2015/dominican-widow-s-residence-permit-appeal-after-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2015/dominican-widow-s-residence-permit-appeal-after-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2015/dominican-widow-s-residence-permit-appeal-after-husband-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2015/dominican-widow-s-residence-permit-appeal-after-husband-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2014/insurance-indemnity-dispute-based-on-timing-of-possession-transfer-after-annulled-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2014/insurance-indemnity-dispute-based-on-timing-of-possession-transfer-after-annulled-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2014/insurance-indemnity-dispute-based-on-timing-of-possession-transfer-after-annulled-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2014/insurance-indemnity-dispute-based-on-timing-of-possession-transfer-after-annulled-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2014/insurance-indemnity-dispute-based-on-timing-of-possession-transfer-after-annulled-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2014/insurance-indemnity-dispute-based-on-timing-of-possession-transfer-after-annulled-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2013/eritrean-national-v-residence-permit-refusal-partial-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2013/eritrean-national-v-residence-permit-refusal-partial-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2013/eritrean-national-v-residence-permit-refusal-partial-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2013/eritrean-national-v-residence-permit-refusal-partial-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2013/eritrean-national-v-residence-permit-refusal-partial-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2013/eritrean-national-v-residence-permit-refusal-partial-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2012/federal-migration-office-v-portuguese-national-revocation-of-settlement-permit-for-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2012/federal-migration-office-v-portuguese-national-revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2012/federal-migration-office-v-portuguese-national-revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2012/federal-migration-office-v-portuguese-national-revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2012/federal-migration-office-v-portuguese-national-revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2012/federal-migration-office-v-portuguese-national-revocation-of-settlement-permit-for-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2010/municipality-v-gas-supplier-ownership-and-right-of-use-of-gas-infrastructure-following-contract-termination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2010/municipality-v-gas-supplier-ownership-and-right-of-use-of-gas-infrastructure-following-contract-termination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2010/municipality-v-gas-supplier-ownership-and-right-of-use-of-gas-infrastructure-following-contract-termination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2010/municipality-v-gas-supplier-ownership-and-right-of-use-of-gas-infrastructure-following-contract-termination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2010/municipality-v-gas-supplier-ownership-and-right-of-use-of-gas-infrastructure-following-contract-termination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2010/municipality-v-gas-supplier-ownership-and-right-of-use-of-gas-infrastructure-following-contract-termination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2009/federal-supreme-court-upholds-extended-enforcement-detention-for-uncooperative-deportee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2009/federal-supreme-court-upholds-extended-enforcement-detention-for-uncooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2009/federal-supreme-court-upholds-extended-enforcement-detention-for-uncooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2009/federal-supreme-court-upholds-extended-enforcement-detention-for-uncooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2009/federal-supreme-court-upholds-extended-enforcement-detention-for-uncooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2009/federal-supreme-court-upholds-extended-enforcement-detention-for-uncooperative-deportee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2008/bosnian-national-s-appeal-on-residency-permit-renewal-denied-by-federal-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2008/bosnian-national-s-appeal-on-residency-permit-renewal-denied-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2008/bosnian-national-s-appeal-on-residency-permit-renewal-denied-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2008/bosnian-national-s-appeal-on-residency-permit-renewal-denied-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2008/bosnian-national-s-appeal-on-residency-permit-renewal-denied-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2008/bosnian-national-s-appeal-on-residency-permit-renewal-denied-by-federal-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_401-2007/taxpayer-penalty-and-missed-appeal-deadline-due-to-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2007/taxpayer-penalty-and-missed-appeal-deadline-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_401-2007/taxpayer-penalty-and-missed-appeal-deadline-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_401-2007/taxpayer-penalty-and-missed-appeal-deadline-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_401-2007/taxpayer-penalty-and-missed-appeal-deadline-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_401-2007/taxpayer-penalty-and-missed-appeal-deadline-due-to-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2025/bank-employee-disclosure-in-us-tax-assistance-appeal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2025/bank-employee-disclosure-in-us-tax-assistance-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2025/bank-employee-disclosure-in-us-tax-assistance-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2025/bank-employee-disclosure-in-us-tax-assistance-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2025/bank-employee-disclosure-in-us-tax-assistance-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2025/bank-employee-disclosure-in-us-tax-assistance-appeal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-genuine-employment-under-fmopa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-genuine-employment-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-genuine-employment-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-genuine-employment-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-genuine-employment-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-genuine-employment-under-fmopa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2023/petitioner-denied-appeal-on-party-status-in-tax-mutual-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2023/petitioner-denied-appeal-on-party-status-in-tax-mutual-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2023/petitioner-denied-appeal-on-party-status-in-tax-mutual-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2023/petitioner-denied-appeal-on-party-status-in-tax-mutual-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2023/petitioner-denied-appeal-on-party-status-in-tax-mutual-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2023/petitioner-denied-appeal-on-party-status-in-tax-mutual-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2022/moroccan-citizen-v-federal-supreme-court-on-residence-permit-non-renewal-dismissal-for-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2022/moroccan-citizen-v-federal-supreme-court-on-residence-permit-non-renewal-dismissal-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2022/moroccan-citizen-v-federal-supreme-court-on-residence-permit-non-renewal-dismissal-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2022/moroccan-citizen-v-federal-supreme-court-on-residence-permit-non-renewal-dismissal-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2022/moroccan-citizen-v-federal-supreme-court-on-residence-permit-non-renewal-dismissal-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2022/moroccan-citizen-v-federal-supreme-court-on-residence-permit-non-renewal-dismissal-for-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2021/taxi-driver-license-refusal-for-drunk-driving-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2021/taxi-driver-license-refusal-for-drunk-driving-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2021/taxi-driver-license-refusal-for-drunk-driving-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2021/taxi-driver-license-refusal-for-drunk-driving-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2021/taxi-driver-license-refusal-for-drunk-driving-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2021/taxi-driver-license-refusal-for-drunk-driving-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2020/shareholder-constructive-dividend-dispute-sponsorship-payment-and-current-account-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2020/shareholder-constructive-dividend-dispute-sponsorship-payment-and-current-account-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2020/shareholder-constructive-dividend-dispute-sponsorship-payment-and-current-account-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2020/shareholder-constructive-dividend-dispute-sponsorship-payment-and-current-account-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2020/shareholder-constructive-dividend-dispute-sponsorship-payment-and-current-account-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2020/shareholder-constructive-dividend-dispute-sponsorship-payment-and-current-account-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2019/ukrainian-national-v-switzerland-residence-permit-revocation-upheld-despite-abuse-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2019/ukrainian-national-v-switzerland-residence-permit-revocation-upheld-despite-abuse-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2019/ukrainian-national-v-switzerland-residence-permit-revocation-upheld-despite-abuse-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2019/ukrainian-national-v-switzerland-residence-permit-revocation-upheld-despite-abuse-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2019/ukrainian-national-v-switzerland-residence-permit-revocation-upheld-despite-abuse-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2019/ukrainian-national-v-switzerland-residence-permit-revocation-upheld-despite-abuse-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2018/withdrawal-of-appeal-against-expulsion-order-and-waiver-of-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2018/withdrawal-of-appeal-against-expulsion-order-and-waiver-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2018/withdrawal-of-appeal-against-expulsion-order-and-waiver-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2018/withdrawal-of-appeal-against-expulsion-order-and-waiver-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2018/withdrawal-of-appeal-against-expulsion-order-and-waiver-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2018/withdrawal-of-appeal-against-expulsion-order-and-waiver-of-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2017/egyptian-national-deportation-detention-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2017/egyptian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2017/egyptian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2017/egyptian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2017/egyptian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2017/egyptian-national-deportation-detention-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2016/french-national-v-switzerland-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2016/french-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2016/french-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2016/french-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2016/french-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2016/french-national-v-switzerland-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2015/german-national-s-c-permit-lapse-due-to-center-of-life-in-germany</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2015/german-national-s-c-permit-lapse-due-to-center-of-life-in-germany"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2015/german-national-s-c-permit-lapse-due-to-center-of-life-in-germany"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2015/german-national-s-c-permit-lapse-due-to-center-of-life-in-germany"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2015/german-national-s-c-permit-lapse-due-to-center-of-life-in-germany"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2015/german-national-s-c-permit-lapse-due-to-center-of-life-in-germany"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2014/taxpayer-v-cantonal-tax-office-supervisory-complaint-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2014/taxpayer-v-cantonal-tax-office-supervisory-complaint-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2014/taxpayer-v-cantonal-tax-office-supervisory-complaint-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2014/taxpayer-v-cantonal-tax-office-supervisory-complaint-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2014/taxpayer-v-cantonal-tax-office-supervisory-complaint-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2014/taxpayer-v-cantonal-tax-office-supervisory-complaint-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2013/german-national-s-residence-permit-appeal-dismissed-for-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2013/german-national-s-residence-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2013/german-national-s-residence-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2013/german-national-s-residence-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2013/german-national-s-residence-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2013/german-national-s-residence-permit-appeal-dismissed-for-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2012/appeal-inadmissible-due-to-failure-to-attach-impugned-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2012/appeal-inadmissible-due-to-failure-to-attach-impugned-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2012/appeal-inadmissible-due-to-failure-to-attach-impugned-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2012/appeal-inadmissible-due-to-failure-to-attach-impugned-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2012/appeal-inadmissible-due-to-failure-to-attach-impugned-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2012/appeal-inadmissible-due-to-failure-to-attach-impugned-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2011/federal-supreme-court-overturns-rejection-of-marriage-related-residence-permit-based-on-unfounded-sham-marriage-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2011/federal-supreme-court-overturns-rejection-of-marriage-related-residence-permit-based-on-unfounded-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2011/federal-supreme-court-overturns-rejection-of-marriage-related-residence-permit-based-on-unfounded-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2011/federal-supreme-court-overturns-rejection-of-marriage-related-residence-permit-based-on-unfounded-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2011/federal-supreme-court-overturns-rejection-of-marriage-related-residence-permit-based-on-unfounded-sham-marriage-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2011/federal-supreme-court-overturns-rejection-of-marriage-related-residence-permit-based-on-unfounded-sham-marriage-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2010/customs-assessment-reconsideration-denial-for-egyptian-broken-rice-tariff-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2010/customs-assessment-reconsideration-denial-for-egyptian-broken-rice-tariff-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2010/customs-assessment-reconsideration-denial-for-egyptian-broken-rice-tariff-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2010/customs-assessment-reconsideration-denial-for-egyptian-broken-rice-tariff-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2010/customs-assessment-reconsideration-denial-for-egyptian-broken-rice-tariff-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2010/customs-assessment-reconsideration-denial-for-egyptian-broken-rice-tariff-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2009/stateless-ivorian-national-detention-extension-appeal-inadmissible-due-to-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2009/stateless-ivorian-national-detention-extension-appeal-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2009/stateless-ivorian-national-detention-extension-appeal-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2009/stateless-ivorian-national-detention-extension-appeal-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2009/stateless-ivorian-national-detention-extension-appeal-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2009/stateless-ivorian-national-detention-extension-appeal-inadmissible-due-to-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2008/federal-supreme-court-dismisses-tax-complaint-for-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2008/federal-supreme-court-dismisses-tax-complaint-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2008/federal-supreme-court-dismisses-tax-complaint-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2008/federal-supreme-court-dismisses-tax-complaint-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2008/federal-supreme-court-dismisses-tax-complaint-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2008/federal-supreme-court-dismisses-tax-complaint-for-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_400-2007/federal-court-upholds-extended-pre-deportation-detention-due-to-detainee-s-non-cooperation-and-identity-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2007/federal-court-upholds-extended-pre-deportation-detention-due-to-detainee-s-non-cooperation-and-identity-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_400-2007/federal-court-upholds-extended-pre-deportation-detention-due-to-detainee-s-non-cooperation-and-identity-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_400-2007/federal-court-upholds-extended-pre-deportation-detention-due-to-detainee-s-non-cooperation-and-identity-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_400-2007/federal-court-upholds-extended-pre-deportation-detention-due-to-detainee-s-non-cooperation-and-identity-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_400-2007/federal-court-upholds-extended-pre-deportation-detention-due-to-detainee-s-non-cooperation-and-identity-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-social-welfare-dependence-and-poor-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-social-welfare-dependence-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-social-welfare-dependence-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-social-welfare-dependence-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-social-welfare-dependence-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-social-welfare-dependence-and-poor-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2022/gambian-national-s-permanent-residence-revoked-due-to-persistent-social-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2022/gambian-national-s-permanent-residence-revoked-due-to-persistent-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2022/gambian-national-s-permanent-residence-revoked-due-to-persistent-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2022/gambian-national-s-permanent-residence-revoked-due-to-persistent-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2022/gambian-national-s-permanent-residence-revoked-due-to-persistent-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2022/gambian-national-s-permanent-residence-revoked-due-to-persistent-social-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2021/student-scholarship-refusal-upheld-cantonal-wealth-calculation-confirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2021/student-scholarship-refusal-upheld-cantonal-wealth-calculation-confirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2021/student-scholarship-refusal-upheld-cantonal-wealth-calculation-confirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2021/student-scholarship-refusal-upheld-cantonal-wealth-calculation-confirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2021/student-scholarship-refusal-upheld-cantonal-wealth-calculation-confirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2021/student-scholarship-refusal-upheld-cantonal-wealth-calculation-confirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2020/construction-group-v-television-news-report-lrtv-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2020/construction-group-v-television-news-report-lrtv-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2020/construction-group-v-television-news-report-lrtv-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2020/construction-group-v-television-news-report-lrtv-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2020/construction-group-v-television-news-report-lrtv-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2020/construction-group-v-television-news-report-lrtv-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-to-cameroonian-national-post-divorce-due-to-insufficient-cohabitation-and-domestic-violence-lacking-requisite-intensity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-to-cameroonian-national-post-divorce-due-to-insufficient-cohabitation-and-domestic-violence-lacking-requisite-intensity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-to-cameroonian-national-post-divorce-due-to-insufficient-cohabitation-and-domestic-violence-lacking-requisite-intensity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-to-cameroonian-national-post-divorce-due-to-insufficient-cohabitation-and-domestic-violence-lacking-requisite-intensity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-to-cameroonian-national-post-divorce-due-to-insufficient-cohabitation-and-domestic-violence-lacking-requisite-intensity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-to-cameroonian-national-post-divorce-due-to-insufficient-cohabitation-and-domestic-violence-lacking-requisite-intensity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2018/taxpayer-appeal-dismissed-for-late-advance-fee-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2018/taxpayer-appeal-dismissed-for-late-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2018/taxpayer-appeal-dismissed-for-late-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2018/taxpayer-appeal-dismissed-for-late-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2018/taxpayer-appeal-dismissed-for-late-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2018/taxpayer-appeal-dismissed-for-late-advance-fee-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2017/taxpayer-cessation-of-practice-due-to-invalidity-and-reduced-taxation-of-liquidation-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2017/taxpayer-cessation-of-practice-due-to-invalidity-and-reduced-taxation-of-liquidation-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2017/taxpayer-cessation-of-practice-due-to-invalidity-and-reduced-taxation-of-liquidation-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2017/taxpayer-cessation-of-practice-due-to-invalidity-and-reduced-taxation-of-liquidation-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2017/taxpayer-cessation-of-practice-due-to-invalidity-and-reduced-taxation-of-liquidation-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2017/taxpayer-cessation-of-practice-due-to-invalidity-and-reduced-taxation-of-liquidation-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2013/detention-pending-repatriation-of-undocumented-resident-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2013/detention-pending-repatriation-of-undocumented-resident-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2013/detention-pending-repatriation-of-undocumented-resident-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2013/detention-pending-repatriation-of-undocumented-resident-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2013/detention-pending-repatriation-of-undocumented-resident-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2013/detention-pending-repatriation-of-undocumented-resident-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2012/togolese-national-denied-residence-permit-extension-despite-marriage-due-to-separate-domiciles-lacking-major-reason</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2012/togolese-national-denied-residence-permit-extension-despite-marriage-due-to-separate-domiciles-lacking-major-reason"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2012/togolese-national-denied-residence-permit-extension-despite-marriage-due-to-separate-domiciles-lacking-major-reason"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2012/togolese-national-denied-residence-permit-extension-despite-marriage-due-to-separate-domiciles-lacking-major-reason"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2012/togolese-national-denied-residence-permit-extension-despite-marriage-due-to-separate-domiciles-lacking-major-reason"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2012/togolese-national-denied-residence-permit-extension-despite-marriage-due-to-separate-domiciles-lacking-major-reason"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2011/macedonian-national-v-federal-supreme-court-revocation-of-residency-permit-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2011/macedonian-national-v-federal-supreme-court-revocation-of-residency-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2011/macedonian-national-v-federal-supreme-court-revocation-of-residency-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2011/macedonian-national-v-federal-supreme-court-revocation-of-residency-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2011/macedonian-national-v-federal-supreme-court-revocation-of-residency-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2011/macedonian-national-v-federal-supreme-court-revocation-of-residency-permit-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2010/federal-tribunal-upholds-exmatriculation-following-untimely-procedural-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2010/federal-tribunal-upholds-exmatriculation-following-untimely-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2010/federal-tribunal-upholds-exmatriculation-following-untimely-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2010/federal-tribunal-upholds-exmatriculation-following-untimely-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2010/federal-tribunal-upholds-exmatriculation-following-untimely-procedural-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2010/federal-tribunal-upholds-exmatriculation-following-untimely-procedural-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2009/company-v-federal-customs-administration-lsva-liability-and-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2009/company-v-federal-customs-administration-lsva-liability-and-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2009/company-v-federal-customs-administration-lsva-liability-and-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2009/company-v-federal-customs-administration-lsva-liability-and-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2009/company-v-federal-customs-administration-lsva-liability-and-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2009/company-v-federal-customs-administration-lsva-liability-and-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2008/taxpayer-fails-to-substantiate-cost-basis-for-real-estate-capital-gains-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2008/taxpayer-fails-to-substantiate-cost-basis-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2008/taxpayer-fails-to-substantiate-cost-basis-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2008/taxpayer-fails-to-substantiate-cost-basis-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2008/taxpayer-fails-to-substantiate-cost-basis-for-real-estate-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2008/taxpayer-fails-to-substantiate-cost-basis-for-real-estate-capital-gains-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_40-2007/revocation-of-residence-permits-based-on-fraudulent-marital-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2007/revocation-of-residence-permits-based-on-fraudulent-marital-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_40-2007/revocation-of-residence-permits-based-on-fraudulent-marital-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_40-2007/revocation-of-residence-permits-based-on-fraudulent-marital-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_40-2007/revocation-of-residence-permits-based-on-fraudulent-marital-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_40-2007/revocation-of-residence-permits-based-on-fraudulent-marital-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2025/ivorian-national-residence-permit-extension-rejection-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2025/ivorian-national-residence-permit-extension-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2025/ivorian-national-residence-permit-extension-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2025/ivorian-national-residence-permit-extension-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2025/ivorian-national-residence-permit-extension-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2025/ivorian-national-residence-permit-extension-rejection-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-extension-and-expulsion-order-against-kenyan-couple</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-extension-and-expulsion-order-against-kenyan-couple"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-extension-and-expulsion-order-against-kenyan-couple"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-extension-and-expulsion-order-against-kenyan-couple"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-extension-and-expulsion-order-against-kenyan-couple"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-extension-and-expulsion-order-against-kenyan-couple"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2023/parents-appeal-cantonal-decision-on-child-s-special-education-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2023/parents-appeal-cantonal-decision-on-child-s-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2023/parents-appeal-cantonal-decision-on-child-s-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2023/parents-appeal-cantonal-decision-on-child-s-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2023/parents-appeal-cantonal-decision-on-child-s-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2023/parents-appeal-cantonal-decision-on-child-s-special-education-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-based-on-drug-trafficking-conviction-and-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-based-on-drug-trafficking-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-based-on-drug-trafficking-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-based-on-drug-trafficking-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-based-on-drug-trafficking-conviction-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-based-on-drug-trafficking-conviction-and-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2021/appeal-against-student-loan-repayment-and-denial-of-legal-aid-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2021/appeal-against-student-loan-repayment-and-denial-of-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2021/appeal-against-student-loan-repayment-and-denial-of-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2021/appeal-against-student-loan-repayment-and-denial-of-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2021/appeal-against-student-loan-repayment-and-denial-of-legal-aid-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2021/appeal-against-student-loan-repayment-and-denial-of-legal-aid-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2020/algerian-national-v-switzerland-inadmissible-asylum-restriction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2020/algerian-national-v-switzerland-inadmissible-asylum-restriction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2020/algerian-national-v-switzerland-inadmissible-asylum-restriction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2020/algerian-national-v-switzerland-inadmissible-asylum-restriction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2020/algerian-national-v-switzerland-inadmissible-asylum-restriction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2020/algerian-national-v-switzerland-inadmissible-asylum-restriction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2019/federal-supreme-court-dismisses-residence-permit-appeal-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2019/federal-supreme-court-dismisses-residence-permit-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2019/federal-supreme-court-dismisses-residence-permit-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2019/federal-supreme-court-dismisses-residence-permit-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2019/federal-supreme-court-dismisses-residence-permit-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2019/federal-supreme-court-dismisses-residence-permit-appeal-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2018/federal-supreme-court-dismisses-appeal-due-to-non-payment-of-costs-and-deficient-legal-aid-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2018/federal-supreme-court-dismisses-appeal-due-to-non-payment-of-costs-and-deficient-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2018/federal-supreme-court-dismisses-appeal-due-to-non-payment-of-costs-and-deficient-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2018/federal-supreme-court-dismisses-appeal-due-to-non-payment-of-costs-and-deficient-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2018/federal-supreme-court-dismisses-appeal-due-to-non-payment-of-costs-and-deficient-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2018/federal-supreme-court-dismisses-appeal-due-to-non-payment-of-costs-and-deficient-legal-aid-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2017/taxpayer-appeal-dismissed-for-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2017/taxpayer-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2017/taxpayer-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2017/taxpayer-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2017/taxpayer-appeal-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2017/taxpayer-appeal-dismissed-for-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2016/company-v-tax-administration-vat-on-athlete-rights-and-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2016/company-v-tax-administration-vat-on-athlete-rights-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2016/company-v-tax-administration-vat-on-athlete-rights-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2016/company-v-tax-administration-vat-on-athlete-rights-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2016/company-v-tax-administration-vat-on-athlete-rights-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2016/company-v-tax-administration-vat-on-athlete-rights-and-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2015/restaurant-operator-v-canton-indoor-smoking-prohibition-and-public-accessibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2015/restaurant-operator-v-canton-indoor-smoking-prohibition-and-public-accessibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2015/restaurant-operator-v-canton-indoor-smoking-prohibition-and-public-accessibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2015/restaurant-operator-v-canton-indoor-smoking-prohibition-and-public-accessibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2015/restaurant-operator-v-canton-indoor-smoking-prohibition-and-public-accessibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2015/restaurant-operator-v-canton-indoor-smoking-prohibition-and-public-accessibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-based-on-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-based-on-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-based-on-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-based-on-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-based-on-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-based-on-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2013/foreign-national-s-appeal-dismissed-for-lack-of-federal-law-substantiation-regarding-procedural-decision-on-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2013/foreign-national-s-appeal-dismissed-for-lack-of-federal-law-substantiation-regarding-procedural-decision-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2013/foreign-national-s-appeal-dismissed-for-lack-of-federal-law-substantiation-regarding-procedural-decision-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2013/foreign-national-s-appeal-dismissed-for-lack-of-federal-law-substantiation-regarding-procedural-decision-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2013/foreign-national-s-appeal-dismissed-for-lack-of-federal-law-substantiation-regarding-procedural-decision-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2013/foreign-national-s-appeal-dismissed-for-lack-of-federal-law-substantiation-regarding-procedural-decision-on-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2012/taxi-driver-license-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2012/taxi-driver-license-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2012/taxi-driver-license-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2012/taxi-driver-license-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2012/taxi-driver-license-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2012/taxi-driver-license-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2011/federal-supreme-court-upholds-expulsion-of-dual-national-for-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2011/federal-supreme-court-upholds-expulsion-of-dual-national-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2011/federal-supreme-court-upholds-expulsion-of-dual-national-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2011/federal-supreme-court-upholds-expulsion-of-dual-national-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2011/federal-supreme-court-upholds-expulsion-of-dual-national-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2011/federal-supreme-court-upholds-expulsion-of-dual-national-for-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2010/taxpayer-appeal-regarding-2007-direct-taxes-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2010/taxpayer-appeal-regarding-2007-direct-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2010/taxpayer-appeal-regarding-2007-direct-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2010/taxpayer-appeal-regarding-2007-direct-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2010/taxpayer-appeal-regarding-2007-direct-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2010/taxpayer-appeal-regarding-2007-direct-taxes-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2009/drug-authorization-applicant-access-to-file-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2009/drug-authorization-applicant-access-to-file-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2009/drug-authorization-applicant-access-to-file-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2009/drug-authorization-applicant-access-to-file-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2009/drug-authorization-applicant-access-to-file-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2009/drug-authorization-applicant-access-to-file-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2008/animal-protection-organization-vs-broadcast-content-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2008/animal-protection-organization-vs-broadcast-content-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2008/animal-protection-organization-vs-broadcast-content-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2008/animal-protection-organization-vs-broadcast-content-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2008/animal-protection-organization-vs-broadcast-content-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2008/animal-protection-organization-vs-broadcast-content-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_4-2007/algerian-national-s-detention-upheld-despite-past-delay-in-identity-disclosure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2007/algerian-national-s-detention-upheld-despite-past-delay-in-identity-disclosure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_4-2007/algerian-national-s-detention-upheld-despite-past-delay-in-identity-disclosure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_4-2007/algerian-national-s-detention-upheld-despite-past-delay-in-identity-disclosure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_4-2007/algerian-national-s-detention-upheld-despite-past-delay-in-identity-disclosure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_4-2007/algerian-national-s-detention-upheld-despite-past-delay-in-identity-disclosure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2025/bank-employee-s-attempt-to-anonymize-data-in-us-tax-evasion-assistance-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2025/bank-employee-s-attempt-to-anonymize-data-in-us-tax-evasion-assistance-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2025/bank-employee-s-attempt-to-anonymize-data-in-us-tax-evasion-assistance-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2025/bank-employee-s-attempt-to-anonymize-data-in-us-tax-evasion-assistance-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2025/bank-employee-s-attempt-to-anonymize-data-in-us-tax-evasion-assistance-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2025/bank-employee-s-attempt-to-anonymize-data-in-us-tax-evasion-assistance-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2023/animal-seizure-and-care-ban-upheld-due-to-untimely-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2023/animal-seizure-and-care-ban-upheld-due-to-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2023/animal-seizure-and-care-ban-upheld-due-to-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2023/animal-seizure-and-care-ban-upheld-due-to-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2023/animal-seizure-and-care-ban-upheld-due-to-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2023/animal-seizure-and-care-ban-upheld-due-to-untimely-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2021/public-procurement-challenge-coordination-in-tunnel-renewal-contract-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2021/public-procurement-challenge-coordination-in-tunnel-renewal-contract-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2021/public-procurement-challenge-coordination-in-tunnel-renewal-contract-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2021/public-procurement-challenge-coordination-in-tunnel-renewal-contract-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2021/public-procurement-challenge-coordination-in-tunnel-renewal-contract-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2021/public-procurement-challenge-coordination-in-tunnel-renewal-contract-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2020/finma-external-auditor-appointment-upheld-despite-independence-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2020/finma-external-auditor-appointment-upheld-despite-independence-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2020/finma-external-auditor-appointment-upheld-despite-independence-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2020/finma-external-auditor-appointment-upheld-despite-independence-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2020/finma-external-auditor-appointment-upheld-despite-independence-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2020/finma-external-auditor-appointment-upheld-despite-independence-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2019/kosovan-national-s-appeal-against-residence-permit-refusal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2019/kosovan-national-s-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2019/kosovan-national-s-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2019/kosovan-national-s-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2019/kosovan-national-s-appeal-against-residence-permit-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2019/kosovan-national-s-appeal-against-residence-permit-refusal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2018/swiss-supreme-court-on-msc-osteopathy-degree-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2018/swiss-supreme-court-on-msc-osteopathy-degree-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2018/swiss-supreme-court-on-msc-osteopathy-degree-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2018/swiss-supreme-court-on-msc-osteopathy-degree-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2018/swiss-supreme-court-on-msc-osteopathy-degree-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2018/swiss-supreme-court-on-msc-osteopathy-degree-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2017/utility-concession-fee-recovery-and-equivalence-principle-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2017/utility-concession-fee-recovery-and-equivalence-principle-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2017/utility-concession-fee-recovery-and-equivalence-principle-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2017/utility-concession-fee-recovery-and-equivalence-principle-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2017/utility-concession-fee-recovery-and-equivalence-principle-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2017/utility-concession-fee-recovery-and-equivalence-principle-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2016/mother-and-son-residence-permit-non-renewal-and-expulsion-appeal-dismissed-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2016/mother-and-son-residence-permit-non-renewal-and-expulsion-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2016/mother-and-son-residence-permit-non-renewal-and-expulsion-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2016/mother-and-son-residence-permit-non-renewal-and-expulsion-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2016/mother-and-son-residence-permit-non-renewal-and-expulsion-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2016/mother-and-son-residence-permit-non-renewal-and-expulsion-appeal-dismissed-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2015/revocation-of-c-permit-for-repeated-serious-criminal-offenses-upheld-over-long-term-residency-and-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2015/revocation-of-c-permit-for-repeated-serious-criminal-offenses-upheld-over-long-term-residency-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2015/revocation-of-c-permit-for-repeated-serious-criminal-offenses-upheld-over-long-term-residency-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2015/revocation-of-c-permit-for-repeated-serious-criminal-offenses-upheld-over-long-term-residency-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2015/revocation-of-c-permit-for-repeated-serious-criminal-offenses-upheld-over-long-term-residency-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2015/revocation-of-c-permit-for-repeated-serious-criminal-offenses-upheld-over-long-term-residency-and-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2014/revocation-of-settlement-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2014/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2014/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2014/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2014/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2014/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2013/appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2013/appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2012/hospital-company-v-cantonal-government-hospital-list-review-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2012/hospital-company-v-cantonal-government-hospital-list-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2012/hospital-company-v-cantonal-government-hospital-list-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2012/hospital-company-v-cantonal-government-hospital-list-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2012/hospital-company-v-cantonal-government-hospital-list-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2012/hospital-company-v-cantonal-government-hospital-list-review-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2011/federal-tax-administration-v-taxpayer-vat-liability-on-art-sales</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2011/federal-tax-administration-v-taxpayer-vat-liability-on-art-sales"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2011/federal-tax-administration-v-taxpayer-vat-liability-on-art-sales"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2011/federal-tax-administration-v-taxpayer-vat-liability-on-art-sales"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2011/federal-tax-administration-v-taxpayer-vat-liability-on-art-sales"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2011/federal-tax-administration-v-taxpayer-vat-liability-on-art-sales"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2010/restaurant-operator-challenges-exclusion-after-failing-certification-exam</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2010/restaurant-operator-challenges-exclusion-after-failing-certification-exam"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2010/restaurant-operator-challenges-exclusion-after-failing-certification-exam"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2010/restaurant-operator-challenges-exclusion-after-failing-certification-exam"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2010/restaurant-operator-challenges-exclusion-after-failing-certification-exam"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2010/restaurant-operator-challenges-exclusion-after-failing-certification-exam"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2009/taxpayer-appeal-regarding-2003-2005-tax-assessments-dismissed-for-procedural-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2009/taxpayer-appeal-regarding-2003-2005-tax-assessments-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2009/taxpayer-appeal-regarding-2003-2005-tax-assessments-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2009/taxpayer-appeal-regarding-2003-2005-tax-assessments-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2009/taxpayer-appeal-regarding-2003-2005-tax-assessments-dismissed-for-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2009/taxpayer-appeal-regarding-2003-2005-tax-assessments-dismissed-for-procedural-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2008/detention-of-asylum-seeker-pending-deportation-despite-judicial-review-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2008/detention-of-asylum-seeker-pending-deportation-despite-judicial-review-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2008/detention-of-asylum-seeker-pending-deportation-despite-judicial-review-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2008/detention-of-asylum-seeker-pending-deportation-despite-judicial-review-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2008/detention-of-asylum-seeker-pending-deportation-despite-judicial-review-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2008/detention-of-asylum-seeker-pending-deportation-despite-judicial-review-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_399-2007/asylum-seeker-detention-challenge-procedural-error-leading-to-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2007/asylum-seeker-detention-challenge-procedural-error-leading-to-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_399-2007/asylum-seeker-detention-challenge-procedural-error-leading-to-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_399-2007/asylum-seeker-detention-challenge-procedural-error-leading-to-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_399-2007/asylum-seeker-detention-challenge-procedural-error-leading-to-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_399-2007/asylum-seeker-detention-challenge-procedural-error-leading-to-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2025/bank-employee-redaction-request-in-us-tax-assistance-case-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2025/bank-employee-redaction-request-in-us-tax-assistance-case-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2025/bank-employee-redaction-request-in-us-tax-assistance-case-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2025/bank-employee-redaction-request-in-us-tax-assistance-case-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2025/bank-employee-redaction-request-in-us-tax-assistance-case-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2025/bank-employee-redaction-request-in-us-tax-assistance-case-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2024/complainant-v-federal-administrative-court-entry-ban-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2024/complainant-v-federal-administrative-court-entry-ban-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2024/complainant-v-federal-administrative-court-entry-ban-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2024/complainant-v-federal-administrative-court-entry-ban-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2024/complainant-v-federal-administrative-court-entry-ban-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2024/complainant-v-federal-administrative-court-entry-ban-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2023/a-v-federal-administrative-court-and-federal-tax-administration-international-tax-assistance-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2023/a-v-federal-administrative-court-and-federal-tax-administration-international-tax-assistance-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2023/a-v-federal-administrative-court-and-federal-tax-administration-international-tax-assistance-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2023/a-v-federal-administrative-court-and-federal-tax-administration-international-tax-assistance-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2023/a-v-federal-administrative-court-and-federal-tax-administration-international-tax-assistance-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2023/a-v-federal-administrative-court-and-federal-tax-administration-international-tax-assistance-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2022/subsidized-old-age-home-director-salary-dispute-and-subsidy-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2022/subsidized-old-age-home-director-salary-dispute-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2022/subsidized-old-age-home-director-salary-dispute-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2022/subsidized-old-age-home-director-salary-dispute-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2022/subsidized-old-age-home-director-salary-dispute-and-subsidy-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2022/subsidized-old-age-home-director-salary-dispute-and-subsidy-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2021/taxpayer-v-lucerne-cantonal-court-tax-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2021/taxpayer-v-lucerne-cantonal-court-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2021/taxpayer-v-lucerne-cantonal-court-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2021/taxpayer-v-lucerne-cantonal-court-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2021/taxpayer-v-lucerne-cantonal-court-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2021/taxpayer-v-lucerne-cantonal-court-tax-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2020/taxpayer-versus-canton-of-vaud-over-inter-cantonal-tax-assessments-and-time-barred-revision-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2020/taxpayer-versus-canton-of-vaud-over-inter-cantonal-tax-assessments-and-time-barred-revision-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2020/taxpayer-versus-canton-of-vaud-over-inter-cantonal-tax-assessments-and-time-barred-revision-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2020/taxpayer-versus-canton-of-vaud-over-inter-cantonal-tax-assessments-and-time-barred-revision-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2020/taxpayer-versus-canton-of-vaud-over-inter-cantonal-tax-assessments-and-time-barred-revision-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2020/taxpayer-versus-canton-of-vaud-over-inter-cantonal-tax-assessments-and-time-barred-revision-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2019/residence-permit-extension-appeal-based-on-article-8-echr-inadmissible-due-to-insufficient-legal-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2019/residence-permit-extension-appeal-based-on-article-8-echr-inadmissible-due-to-insufficient-legal-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2019/residence-permit-extension-appeal-based-on-article-8-echr-inadmissible-due-to-insufficient-legal-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2019/residence-permit-extension-appeal-based-on-article-8-echr-inadmissible-due-to-insufficient-legal-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2019/residence-permit-extension-appeal-based-on-article-8-echr-inadmissible-due-to-insufficient-legal-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2019/residence-permit-extension-appeal-based-on-article-8-echr-inadmissible-due-to-insufficient-legal-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2017/serial-asylum-seeker-detention-proportionality-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2017/serial-asylum-seeker-detention-proportionality-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2017/serial-asylum-seeker-detention-proportionality-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2017/serial-asylum-seeker-detention-proportionality-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2017/serial-asylum-seeker-detention-proportionality-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2017/serial-asylum-seeker-detention-proportionality-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2016/serbian-national-v-cantonal-council-of-state-regarding-residence-permit-revocation-and-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2016/serbian-national-v-cantonal-council-of-state-regarding-residence-permit-revocation-and-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2016/serbian-national-v-cantonal-council-of-state-regarding-residence-permit-revocation-and-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2016/serbian-national-v-cantonal-council-of-state-regarding-residence-permit-revocation-and-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2016/serbian-national-v-cantonal-council-of-state-regarding-residence-permit-revocation-and-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2016/serbian-national-v-cantonal-council-of-state-regarding-residence-permit-revocation-and-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2015/italian-national-s-failed-appeal-regarding-residence-permit-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2015/italian-national-s-failed-appeal-regarding-residence-permit-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2015/italian-national-s-failed-appeal-regarding-residence-permit-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2015/italian-national-s-failed-appeal-regarding-residence-permit-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2015/italian-national-s-failed-appeal-regarding-residence-permit-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2015/italian-national-s-failed-appeal-regarding-residence-permit-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2014/kosovan-citizen-s-derived-residence-permit-revocation-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2014/kosovan-citizen-s-derived-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2014/kosovan-citizen-s-derived-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2014/kosovan-citizen-s-derived-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2014/kosovan-citizen-s-derived-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2014/kosovan-citizen-s-derived-residence-permit-revocation-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2013/federal-tax-administration-assistance-to-irs-regarding-beneficial-owner-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2013/federal-tax-administration-assistance-to-irs-regarding-beneficial-owner-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2013/federal-tax-administration-assistance-to-irs-regarding-beneficial-owner-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2013/federal-tax-administration-assistance-to-irs-regarding-beneficial-owner-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2013/federal-tax-administration-assistance-to-irs-regarding-beneficial-owner-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2013/federal-tax-administration-assistance-to-irs-regarding-beneficial-owner-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2012/detainee-s-appeal-of-untimely-motion-dismissed-for-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2012/detainee-s-appeal-of-untimely-motion-dismissed-for-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2012/detainee-s-appeal-of-untimely-motion-dismissed-for-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2012/detainee-s-appeal-of-untimely-motion-dismissed-for-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2012/detainee-s-appeal-of-untimely-motion-dismissed-for-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2012/detainee-s-appeal-of-untimely-motion-dismissed-for-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2011/brazilian-national-v-switzerland-denial-of-residence-permit-renewal-based-on-insufficient-paternal-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2011/brazilian-national-v-switzerland-denial-of-residence-permit-renewal-based-on-insufficient-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2011/brazilian-national-v-switzerland-denial-of-residence-permit-renewal-based-on-insufficient-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2011/brazilian-national-v-switzerland-denial-of-residence-permit-renewal-based-on-insufficient-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2011/brazilian-national-v-switzerland-denial-of-residence-permit-renewal-based-on-insufficient-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2011/brazilian-national-v-switzerland-denial-of-residence-permit-renewal-based-on-insufficient-paternal-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2010/federal-office-for-migration-v-detention-order-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2010/federal-office-for-migration-v-detention-order-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2010/federal-office-for-migration-v-detention-order-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2010/federal-office-for-migration-v-detention-order-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2010/federal-office-for-migration-v-detention-order-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2010/federal-office-for-migration-v-detention-order-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2009/property-gain-tax-on-single-transaction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2009/property-gain-tax-on-single-transaction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2009/property-gain-tax-on-single-transaction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2009/property-gain-tax-on-single-transaction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2009/property-gain-tax-on-single-transaction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2009/property-gain-tax-on-single-transaction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2008/detention-of-chinese-national-pending-removal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2008/detention-of-chinese-national-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2008/detention-of-chinese-national-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2008/detention-of-chinese-national-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2008/detention-of-chinese-national-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2008/detention-of-chinese-national-pending-removal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_398-2007/federal-supreme-court-upholds-extended-pre-deportation-detention-for-non-cooperative-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2007/federal-supreme-court-upholds-extended-pre-deportation-detention-for-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_398-2007/federal-supreme-court-upholds-extended-pre-deportation-detention-for-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_398-2007/federal-supreme-court-upholds-extended-pre-deportation-detention-for-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_398-2007/federal-supreme-court-upholds-extended-pre-deportation-detention-for-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_398-2007/federal-supreme-court-upholds-extended-pre-deportation-detention-for-non-cooperative-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2025/residence-permit-appeal-dismissed-for-insufficient-motivation-of-procedural-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2025/residence-permit-appeal-dismissed-for-insufficient-motivation-of-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2025/residence-permit-appeal-dismissed-for-insufficient-motivation-of-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2025/residence-permit-appeal-dismissed-for-insufficient-motivation-of-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2025/residence-permit-appeal-dismissed-for-insufficient-motivation-of-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2025/residence-permit-appeal-dismissed-for-insufficient-motivation-of-procedural-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2024/kosovan-national-denied-residency-renewal-after-expulsion-for-serious-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2024/kosovan-national-denied-residency-renewal-after-expulsion-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2024/kosovan-national-denied-residency-renewal-after-expulsion-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2024/kosovan-national-denied-residency-renewal-after-expulsion-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2024/kosovan-national-denied-residency-renewal-after-expulsion-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2024/kosovan-national-denied-residency-renewal-after-expulsion-for-serious-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2023/llc-v-canton-laser-tag-permit-in-forest-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2023/llc-v-canton-laser-tag-permit-in-forest-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2023/llc-v-canton-laser-tag-permit-in-forest-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2023/llc-v-canton-laser-tag-permit-in-forest-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2023/llc-v-canton-laser-tag-permit-in-forest-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2023/llc-v-canton-laser-tag-permit-in-forest-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2022/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2021/milk-producer-v-national-milk-cooperative-marketing-contribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2021/milk-producer-v-national-milk-cooperative-marketing-contribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2021/milk-producer-v-national-milk-cooperative-marketing-contribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2021/milk-producer-v-national-milk-cooperative-marketing-contribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2021/milk-producer-v-national-milk-cooperative-marketing-contribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2021/milk-producer-v-national-milk-cooperative-marketing-contribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2020/federal-court-upholds-non-renewal-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2020/federal-court-upholds-non-renewal-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2020/federal-court-upholds-non-renewal-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2020/federal-court-upholds-non-renewal-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2020/federal-court-upholds-non-renewal-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2020/federal-court-upholds-non-renewal-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2019/federal-supreme-court-upholds-denial-of-firearms-license-due-to-aggressive-behavior-and-prior-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2019/federal-supreme-court-upholds-denial-of-firearms-license-due-to-aggressive-behavior-and-prior-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2019/federal-supreme-court-upholds-denial-of-firearms-license-due-to-aggressive-behavior-and-prior-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2019/federal-supreme-court-upholds-denial-of-firearms-license-due-to-aggressive-behavior-and-prior-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2019/federal-supreme-court-upholds-denial-of-firearms-license-due-to-aggressive-behavior-and-prior-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2019/federal-supreme-court-upholds-denial-of-firearms-license-due-to-aggressive-behavior-and-prior-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2018/swiss-federal-supreme-court-upholds-lapse-of-residence-permit-due-to-detention-abroad-but-remands-on-family-life-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2018/swiss-federal-supreme-court-upholds-lapse-of-residence-permit-due-to-detention-abroad-but-remands-on-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2018/swiss-federal-supreme-court-upholds-lapse-of-residence-permit-due-to-detention-abroad-but-remands-on-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2018/swiss-federal-supreme-court-upholds-lapse-of-residence-permit-due-to-detention-abroad-but-remands-on-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2018/swiss-federal-supreme-court-upholds-lapse-of-residence-permit-due-to-detention-abroad-but-remands-on-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2018/swiss-federal-supreme-court-upholds-lapse-of-residence-permit-due-to-detention-abroad-but-remands-on-family-life-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2017/taxpayer-forfeits-withholding-tax-refund-due-to-untimely-declaration-of-deemed-liquidation-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2017/taxpayer-forfeits-withholding-tax-refund-due-to-untimely-declaration-of-deemed-liquidation-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2017/taxpayer-forfeits-withholding-tax-refund-due-to-untimely-declaration-of-deemed-liquidation-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2017/taxpayer-forfeits-withholding-tax-refund-due-to-untimely-declaration-of-deemed-liquidation-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2017/taxpayer-forfeits-withholding-tax-refund-due-to-untimely-declaration-of-deemed-liquidation-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2017/taxpayer-forfeits-withholding-tax-refund-due-to-untimely-declaration-of-deemed-liquidation-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2015/taxation-of-employee-stock-options-and-retrospective-vesting-clause-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2015/taxation-of-employee-stock-options-and-retrospective-vesting-clause-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2015/taxation-of-employee-stock-options-and-retrospective-vesting-clause-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2015/taxation-of-employee-stock-options-and-retrospective-vesting-clause-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2015/taxation-of-employee-stock-options-and-retrospective-vesting-clause-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2015/taxation-of-employee-stock-options-and-retrospective-vesting-clause-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2014/cameroonian-national-s-settlement-permit-revoked-due-to-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2014/cameroonian-national-s-settlement-permit-revoked-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2014/cameroonian-national-s-settlement-permit-revoked-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2014/cameroonian-national-s-settlement-permit-revoked-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2014/cameroonian-national-s-settlement-permit-revoked-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2014/cameroonian-national-s-settlement-permit-revoked-due-to-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2013/physician-appeal-on-specialist-examination-eligibility-deemed-inadmissible-due-to-mootness-and-expanded-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2013/physician-appeal-on-specialist-examination-eligibility-deemed-inadmissible-due-to-mootness-and-expanded-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2013/physician-appeal-on-specialist-examination-eligibility-deemed-inadmissible-due-to-mootness-and-expanded-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2013/physician-appeal-on-specialist-examination-eligibility-deemed-inadmissible-due-to-mootness-and-expanded-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2013/physician-appeal-on-specialist-examination-eligibility-deemed-inadmissible-due-to-mootness-and-expanded-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2013/physician-appeal-on-specialist-examination-eligibility-deemed-inadmissible-due-to-mootness-and-expanded-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2012/swiss-confederation-v-dual-national-regarding-unlawful-detention-pending-extradition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2012/swiss-confederation-v-dual-national-regarding-unlawful-detention-pending-extradition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2012/swiss-confederation-v-dual-national-regarding-unlawful-detention-pending-extradition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2012/swiss-confederation-v-dual-national-regarding-unlawful-detention-pending-extradition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2012/swiss-confederation-v-dual-national-regarding-unlawful-detention-pending-extradition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2012/swiss-confederation-v-dual-national-regarding-unlawful-detention-pending-extradition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2011/residence-permit-lapse-due-to-prolonged-absence-and-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2011/residence-permit-lapse-due-to-prolonged-absence-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2011/residence-permit-lapse-due-to-prolonged-absence-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2011/residence-permit-lapse-due-to-prolonged-absence-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2011/residence-permit-lapse-due-to-prolonged-absence-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2011/residence-permit-lapse-due-to-prolonged-absence-and-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2010/tax-domicile-dispute-center-of-life-interests-over-workplace-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2010/tax-domicile-dispute-center-of-life-interests-over-workplace-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2010/tax-domicile-dispute-center-of-life-interests-over-workplace-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2010/tax-domicile-dispute-center-of-life-interests-over-workplace-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2010/tax-domicile-dispute-center-of-life-interests-over-workplace-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2010/tax-domicile-dispute-center-of-life-interests-over-workplace-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2009/indian-national-v-federal-office-for-migration-abuse-of-rights-in-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2009/indian-national-v-federal-office-for-migration-abuse-of-rights-in-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2009/indian-national-v-federal-office-for-migration-abuse-of-rights-in-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2009/indian-national-v-federal-office-for-migration-abuse-of-rights-in-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2009/indian-national-v-federal-office-for-migration-abuse-of-rights-in-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2009/indian-national-v-federal-office-for-migration-abuse-of-rights-in-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2008/refusal-of-residence-permit-upheld-despite-marriage-to-citizen-due-to-serious-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2008/refusal-of-residence-permit-upheld-despite-marriage-to-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2008/refusal-of-residence-permit-upheld-despite-marriage-to-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2008/refusal-of-residence-permit-upheld-despite-marriage-to-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2008/refusal-of-residence-permit-upheld-despite-marriage-to-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2008/refusal-of-residence-permit-upheld-despite-marriage-to-citizen-due-to-serious-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_397-2007/single-taxpayer-vs-canton-regarding-tax-disparity-with-married-couples</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2007/single-taxpayer-vs-canton-regarding-tax-disparity-with-married-couples"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_397-2007/single-taxpayer-vs-canton-regarding-tax-disparity-with-married-couples"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_397-2007/single-taxpayer-vs-canton-regarding-tax-disparity-with-married-couples"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_397-2007/single-taxpayer-vs-canton-regarding-tax-disparity-with-married-couples"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_397-2007/single-taxpayer-vs-canton-regarding-tax-disparity-with-married-couples"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2025/switzerland-v-us-tax-assistance-request-for-unredacted-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2025/switzerland-v-us-tax-assistance-request-for-unredacted-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2025/switzerland-v-us-tax-assistance-request-for-unredacted-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2025/switzerland-v-us-tax-assistance-request-for-unredacted-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2025/switzerland-v-us-tax-assistance-request-for-unredacted-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2025/switzerland-v-us-tax-assistance-request-for-unredacted-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2024/appeal-on-provisional-measures-for-electricity-supply-to-foreclosed-property-dismissed-for-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2024/appeal-on-provisional-measures-for-electricity-supply-to-foreclosed-property-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2024/appeal-on-provisional-measures-for-electricity-supply-to-foreclosed-property-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2024/appeal-on-provisional-measures-for-electricity-supply-to-foreclosed-property-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2024/appeal-on-provisional-measures-for-electricity-supply-to-foreclosed-property-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2024/appeal-on-provisional-measures-for-electricity-supply-to-foreclosed-property-dismissed-for-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2023/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-integration-deficits-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2023/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-integration-deficits-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2023/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-integration-deficits-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2023/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-integration-deficits-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2023/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-integration-deficits-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2023/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-integration-deficits-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2022/notary-tax-reassessment-and-fines-for-undisclosed-provision-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2022/notary-tax-reassessment-and-fines-for-undisclosed-provision-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2022/notary-tax-reassessment-and-fines-for-undisclosed-provision-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2022/notary-tax-reassessment-and-fines-for-undisclosed-provision-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2022/notary-tax-reassessment-and-fines-for-undisclosed-provision-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2022/notary-tax-reassessment-and-fines-for-undisclosed-provision-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2021/swiss-supreme-court-rejects-elderly-parent-s-reunion-based-on-post-arrival-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2021/swiss-supreme-court-rejects-elderly-parent-s-reunion-based-on-post-arrival-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2021/swiss-supreme-court-rejects-elderly-parent-s-reunion-based-on-post-arrival-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2021/swiss-supreme-court-rejects-elderly-parent-s-reunion-based-on-post-arrival-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2021/swiss-supreme-court-rejects-elderly-parent-s-reunion-based-on-post-arrival-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2021/swiss-supreme-court-rejects-elderly-parent-s-reunion-based-on-post-arrival-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2020/taxpayer-late-objection-deadline-appeal-inadmissible-due-to-insufficient-challenge-to-cantonal-court-reasoning-on-restitutio-in-integrum</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2020/taxpayer-late-objection-deadline-appeal-inadmissible-due-to-insufficient-challenge-to-cantonal-court-reasoning-on-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2020/taxpayer-late-objection-deadline-appeal-inadmissible-due-to-insufficient-challenge-to-cantonal-court-reasoning-on-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2020/taxpayer-late-objection-deadline-appeal-inadmissible-due-to-insufficient-challenge-to-cantonal-court-reasoning-on-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2020/taxpayer-late-objection-deadline-appeal-inadmissible-due-to-insufficient-challenge-to-cantonal-court-reasoning-on-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2020/taxpayer-late-objection-deadline-appeal-inadmissible-due-to-insufficient-challenge-to-cantonal-court-reasoning-on-restitutio-in-integrum"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2019/chinese-national-v-cantonal-court-residence-permit-refusal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2019/chinese-national-v-cantonal-court-residence-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2019/chinese-national-v-cantonal-court-residence-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2019/chinese-national-v-cantonal-court-residence-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2019/chinese-national-v-cantonal-court-residence-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2019/chinese-national-v-cantonal-court-residence-permit-refusal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2018/swiss-federal-supreme-court-upholds-municipal-tourism-tax-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2018/swiss-federal-supreme-court-upholds-municipal-tourism-tax-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2018/swiss-federal-supreme-court-upholds-municipal-tourism-tax-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2018/swiss-federal-supreme-court-upholds-municipal-tourism-tax-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2018/swiss-federal-supreme-court-upholds-municipal-tourism-tax-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2018/swiss-federal-supreme-court-upholds-municipal-tourism-tax-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2017/revocation-of-establishment-permit-and-expulsion-on-public-order-grounds-proportionality-assessment-and-country-of-origin-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2017/revocation-of-establishment-permit-and-expulsion-on-public-order-grounds-proportionality-assessment-and-country-of-origin-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2017/revocation-of-establishment-permit-and-expulsion-on-public-order-grounds-proportionality-assessment-and-country-of-origin-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2017/revocation-of-establishment-permit-and-expulsion-on-public-order-grounds-proportionality-assessment-and-country-of-origin-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2017/revocation-of-establishment-permit-and-expulsion-on-public-order-grounds-proportionality-assessment-and-country-of-origin-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2017/revocation-of-establishment-permit-and-expulsion-on-public-order-grounds-proportionality-assessment-and-country-of-origin-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2016/taxpayer-income-tax-assessment-challenge-2001-2009</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2016/taxpayer-income-tax-assessment-challenge-2001-2009"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2016/taxpayer-income-tax-assessment-challenge-2001-2009"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2016/taxpayer-income-tax-assessment-challenge-2001-2009"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2016/taxpayer-income-tax-assessment-challenge-2001-2009"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2016/taxpayer-income-tax-assessment-challenge-2001-2009"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2015/husband-s-appeal-against-ex-wife-s-attorney-representation-rejected-due-to-improper-remedy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2015/husband-s-appeal-against-ex-wife-s-attorney-representation-rejected-due-to-improper-remedy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2015/husband-s-appeal-against-ex-wife-s-attorney-representation-rejected-due-to-improper-remedy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2015/husband-s-appeal-against-ex-wife-s-attorney-representation-rejected-due-to-improper-remedy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2015/husband-s-appeal-against-ex-wife-s-attorney-representation-rejected-due-to-improper-remedy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2015/husband-s-appeal-against-ex-wife-s-attorney-representation-rejected-due-to-improper-remedy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2014/revocation-of-settlement-permit-due-to-extensive-criminal-record-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2014/revocation-of-settlement-permit-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2014/revocation-of-settlement-permit-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2014/revocation-of-settlement-permit-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2014/revocation-of-settlement-permit-due-to-extensive-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2014/revocation-of-settlement-permit-due-to-extensive-criminal-record-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-polygamy-and-providing-false-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-polygamy-and-providing-false-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-polygamy-and-providing-false-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-polygamy-and-providing-false-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-polygamy-and-providing-false-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-polygamy-and-providing-false-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2012/exemption-tax-against-infit-for-service-equality-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2012/exemption-tax-against-infit-for-service-equality-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2012/exemption-tax-against-infit-for-service-equality-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2012/exemption-tax-against-infit-for-service-equality-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2012/exemption-tax-against-infit-for-service-equality-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2012/exemption-tax-against-infit-for-service-equality-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2011/physician-residency-double-taxation-and-forfeiture-of-tax-domicile-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2011/physician-residency-double-taxation-and-forfeiture-of-tax-domicile-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2011/physician-residency-double-taxation-and-forfeiture-of-tax-domicile-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2011/physician-residency-double-taxation-and-forfeiture-of-tax-domicile-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2011/physician-residency-double-taxation-and-forfeiture-of-tax-domicile-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2011/physician-residency-double-taxation-and-forfeiture-of-tax-domicile-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2010/tax-assessment-objection-timeliness-and-procedural-requirements-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2010/tax-assessment-objection-timeliness-and-procedural-requirements-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2010/tax-assessment-objection-timeliness-and-procedural-requirements-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2010/tax-assessment-objection-timeliness-and-procedural-requirements-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2010/tax-assessment-objection-timeliness-and-procedural-requirements-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2010/tax-assessment-objection-timeliness-and-procedural-requirements-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2009/swiss-federal-court-upholds-revocation-of-c-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2009/swiss-federal-court-upholds-revocation-of-c-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2009/swiss-federal-court-upholds-revocation-of-c-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2009/swiss-federal-court-upholds-revocation-of-c-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2009/swiss-federal-court-upholds-revocation-of-c-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2009/swiss-federal-court-upholds-revocation-of-c-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_396-2008/french-national-denied-residence-permit-due-to-religious-group-leadership-threatening-public-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2008/french-national-denied-residence-permit-due-to-religious-group-leadership-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_396-2008/french-national-denied-residence-permit-due-to-religious-group-leadership-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_396-2008/french-national-denied-residence-permit-due-to-religious-group-leadership-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_396-2008/french-national-denied-residence-permit-due-to-religious-group-leadership-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_396-2008/french-national-denied-residence-permit-due-to-religious-group-leadership-threatening-public-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2025/switzerland-us-tax-assistance-employee-data-redaction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2025/switzerland-us-tax-assistance-employee-data-redaction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2025/switzerland-us-tax-assistance-employee-data-redaction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2025/switzerland-us-tax-assistance-employee-data-redaction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2025/switzerland-us-tax-assistance-employee-data-redaction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2025/switzerland-us-tax-assistance-employee-data-redaction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2024/swiss-supreme-court-upholds-extension-of-administrative-detention-pending-expulsion-of-drc-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2024/swiss-supreme-court-upholds-extension-of-administrative-detention-pending-expulsion-of-drc-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2024/swiss-supreme-court-upholds-extension-of-administrative-detention-pending-expulsion-of-drc-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2024/swiss-supreme-court-upholds-extension-of-administrative-detention-pending-expulsion-of-drc-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2024/swiss-supreme-court-upholds-extension-of-administrative-detention-pending-expulsion-of-drc-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2024/swiss-supreme-court-upholds-extension-of-administrative-detention-pending-expulsion-of-drc-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2023/portuguese-national-s-expulsion-upheld-due-to-failure-to-meet-afmp-residence-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2023/portuguese-national-s-expulsion-upheld-due-to-failure-to-meet-afmp-residence-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2023/portuguese-national-s-expulsion-upheld-due-to-failure-to-meet-afmp-residence-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2023/portuguese-national-s-expulsion-upheld-due-to-failure-to-meet-afmp-residence-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2023/portuguese-national-s-expulsion-upheld-due-to-failure-to-meet-afmp-residence-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2023/portuguese-national-s-expulsion-upheld-due-to-failure-to-meet-afmp-residence-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2022/import-tax-valuation-dispute-regarding-mercedes-benz-tractor</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2022/import-tax-valuation-dispute-regarding-mercedes-benz-tractor"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2022/import-tax-valuation-dispute-regarding-mercedes-benz-tractor"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2022/import-tax-valuation-dispute-regarding-mercedes-benz-tractor"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2022/import-tax-valuation-dispute-regarding-mercedes-benz-tractor"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2022/import-tax-valuation-dispute-regarding-mercedes-benz-tractor"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2021/abuse-of-dominance-via-exclusive-infrastructure-contracts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2021/abuse-of-dominance-via-exclusive-infrastructure-contracts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2021/abuse-of-dominance-via-exclusive-infrastructure-contracts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2021/abuse-of-dominance-via-exclusive-infrastructure-contracts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2021/abuse-of-dominance-via-exclusive-infrastructure-contracts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2021/abuse-of-dominance-via-exclusive-infrastructure-contracts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2020/illegal-immigrants-appeal-for-residence-permits-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2020/illegal-immigrants-appeal-for-residence-permits-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2020/illegal-immigrants-appeal-for-residence-permits-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2020/illegal-immigrants-appeal-for-residence-permits-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2020/illegal-immigrants-appeal-for-residence-permits-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2020/illegal-immigrants-appeal-for-residence-permits-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2019/student-exclusion-due-to-unvaccinated-status-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2019/student-exclusion-due-to-unvaccinated-status-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2019/student-exclusion-due-to-unvaccinated-status-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2019/student-exclusion-due-to-unvaccinated-status-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2019/student-exclusion-due-to-unvaccinated-status-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2019/student-exclusion-due-to-unvaccinated-status-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2018/network-operator-v-elcom-court-costs-and-party-compensation-in-electricity-tariff-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2018/network-operator-v-elcom-court-costs-and-party-compensation-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2018/network-operator-v-elcom-court-costs-and-party-compensation-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2018/network-operator-v-elcom-court-costs-and-party-compensation-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2018/network-operator-v-elcom-court-costs-and-party-compensation-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2018/network-operator-v-elcom-court-costs-and-party-compensation-in-electricity-tariff-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2017/swiss-federal-court-upholds-non-renewal-of-residency-permit-due-to-extensive-social-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2017/swiss-federal-court-upholds-non-renewal-of-residency-permit-due-to-extensive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2017/swiss-federal-court-upholds-non-renewal-of-residency-permit-due-to-extensive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2017/swiss-federal-court-upholds-non-renewal-of-residency-permit-due-to-extensive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2017/swiss-federal-court-upholds-non-renewal-of-residency-permit-due-to-extensive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2017/swiss-federal-court-upholds-non-renewal-of-residency-permit-due-to-extensive-social-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2016/deportee-denied-residence-extension-post-separation-due-to-insufficient-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2016/deportee-denied-residence-extension-post-separation-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2016/deportee-denied-residence-extension-post-separation-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2016/deportee-denied-residence-extension-post-separation-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2016/deportee-denied-residence-extension-post-separation-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2016/deportee-denied-residence-extension-post-separation-due-to-insufficient-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2015/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2015/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2015/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2015/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2015/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2015/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2014/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2014/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2014/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2014/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2014/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2014/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2012/senegalese-national-s-residency-permit-revoked-due-to-criminal-record-despite-family-ties-to-swiss-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2012/senegalese-national-s-residency-permit-revoked-due-to-criminal-record-despite-family-ties-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2012/senegalese-national-s-residency-permit-revoked-due-to-criminal-record-despite-family-ties-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2012/senegalese-national-s-residency-permit-revoked-due-to-criminal-record-despite-family-ties-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2012/senegalese-national-s-residency-permit-revoked-due-to-criminal-record-despite-family-ties-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2012/senegalese-national-s-residency-permit-revoked-due-to-criminal-record-despite-family-ties-to-swiss-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2011/tax-evasion-and-undisclosed-income-recovery-upheld-against-taxpayer-with-pretended-foreign-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2011/tax-evasion-and-undisclosed-income-recovery-upheld-against-taxpayer-with-pretended-foreign-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2011/tax-evasion-and-undisclosed-income-recovery-upheld-against-taxpayer-with-pretended-foreign-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2011/tax-evasion-and-undisclosed-income-recovery-upheld-against-taxpayer-with-pretended-foreign-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2011/tax-evasion-and-undisclosed-income-recovery-upheld-against-taxpayer-with-pretended-foreign-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2011/tax-evasion-and-undisclosed-income-recovery-upheld-against-taxpayer-with-pretended-foreign-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2010/federal-supreme-court-upholds-expulsion-of-convicted-tunisian-national-despite-prior-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2010/federal-supreme-court-upholds-expulsion-of-convicted-tunisian-national-despite-prior-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2010/federal-supreme-court-upholds-expulsion-of-convicted-tunisian-national-despite-prior-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2010/federal-supreme-court-upholds-expulsion-of-convicted-tunisian-national-despite-prior-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2010/federal-supreme-court-upholds-expulsion-of-convicted-tunisian-national-despite-prior-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2010/federal-supreme-court-upholds-expulsion-of-convicted-tunisian-national-despite-prior-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2009/federal-supreme-court-on-security-inspection-non-compliance-penalty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2009/federal-supreme-court-on-security-inspection-non-compliance-penalty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2009/federal-supreme-court-on-security-inspection-non-compliance-penalty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2009/federal-supreme-court-on-security-inspection-non-compliance-penalty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2009/federal-supreme-court-on-security-inspection-non-compliance-penalty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2009/federal-supreme-court-on-security-inspection-non-compliance-penalty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2008/federal-court-ruling-on-moot-appeal-regarding-enforcement-detention-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2008/federal-court-ruling-on-moot-appeal-regarding-enforcement-detention-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2008/federal-court-ruling-on-moot-appeal-regarding-enforcement-detention-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2008/federal-court-ruling-on-moot-appeal-regarding-enforcement-detention-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2008/federal-court-ruling-on-moot-appeal-regarding-enforcement-detention-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2008/federal-court-ruling-on-moot-appeal-regarding-enforcement-detention-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_395-2007/detention-pending-deportation-procedural-deadline-violation-balanced-against-removal-enforcement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2007/detention-pending-deportation-procedural-deadline-violation-balanced-against-removal-enforcement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_395-2007/detention-pending-deportation-procedural-deadline-violation-balanced-against-removal-enforcement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_395-2007/detention-pending-deportation-procedural-deadline-violation-balanced-against-removal-enforcement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_395-2007/detention-pending-deportation-procedural-deadline-violation-balanced-against-removal-enforcement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_395-2007/detention-pending-deportation-procedural-deadline-violation-balanced-against-removal-enforcement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2025/former-bank-employee-appeal-on-anonymizing-information-in-us-tax-authority-request-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2025/former-bank-employee-appeal-on-anonymizing-information-in-us-tax-authority-request-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2025/former-bank-employee-appeal-on-anonymizing-information-in-us-tax-authority-request-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2025/former-bank-employee-appeal-on-anonymizing-information-in-us-tax-authority-request-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2025/former-bank-employee-appeal-on-anonymizing-information-in-us-tax-authority-request-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2025/former-bank-employee-appeal-on-anonymizing-information-in-us-tax-authority-request-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2024/congolese-national-v-switzerland-residence-permit-suspension-pending-asylum-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2024/congolese-national-v-switzerland-residence-permit-suspension-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2024/congolese-national-v-switzerland-residence-permit-suspension-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2024/congolese-national-v-switzerland-residence-permit-suspension-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2024/congolese-national-v-switzerland-residence-permit-suspension-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2024/congolese-national-v-switzerland-residence-permit-suspension-pending-asylum-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2023/appeal-against-refusal-of-public-domain-use-authorization-deemed-manifestly-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2023/appeal-against-refusal-of-public-domain-use-authorization-deemed-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2023/appeal-against-refusal-of-public-domain-use-authorization-deemed-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2023/appeal-against-refusal-of-public-domain-use-authorization-deemed-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2023/appeal-against-refusal-of-public-domain-use-authorization-deemed-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2023/appeal-against-refusal-of-public-domain-use-authorization-deemed-manifestly-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2022/kosovar-citizen-deportation-upheld-over-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2022/kosovar-citizen-deportation-upheld-over-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2022/kosovar-citizen-deportation-upheld-over-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2022/kosovar-citizen-deportation-upheld-over-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2022/kosovar-citizen-deportation-upheld-over-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2022/kosovar-citizen-deportation-upheld-over-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2021/brazilian-national-and-children-v-switzerland-timeliness-of-appeal-against-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2021/brazilian-national-and-children-v-switzerland-timeliness-of-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2021/brazilian-national-and-children-v-switzerland-timeliness-of-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2021/brazilian-national-and-children-v-switzerland-timeliness-of-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2021/brazilian-national-and-children-v-switzerland-timeliness-of-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2021/brazilian-national-and-children-v-switzerland-timeliness-of-appeal-against-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2020/refusal-to-authorize-transfer-of-taxi-permits-after-transitional-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2020/refusal-to-authorize-transfer-of-taxi-permits-after-transitional-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2020/refusal-to-authorize-transfer-of-taxi-permits-after-transitional-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2020/refusal-to-authorize-transfer-of-taxi-permits-after-transitional-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2020/refusal-to-authorize-transfer-of-taxi-permits-after-transitional-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2020/refusal-to-authorize-transfer-of-taxi-permits-after-transitional-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2019/petitioner-v-independent-radio-and-television-appeals-authority-on-standing-and-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2019/petitioner-v-independent-radio-and-television-appeals-authority-on-standing-and-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2019/petitioner-v-independent-radio-and-television-appeals-authority-on-standing-and-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2019/petitioner-v-independent-radio-and-television-appeals-authority-on-standing-and-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2019/petitioner-v-independent-radio-and-television-appeals-authority-on-standing-and-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2019/petitioner-v-independent-radio-and-television-appeals-authority-on-standing-and-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2018/kosovar-national-v-switzerland-residence-permit-refusal-upheld-after-short-marriage-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2018/kosovar-national-v-switzerland-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2018/kosovar-national-v-switzerland-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2018/kosovar-national-v-switzerland-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2018/kosovar-national-v-switzerland-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2018/kosovar-national-v-switzerland-residence-permit-refusal-upheld-after-short-marriage-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2017/turkish-national-s-contested-non-renewal-of-residence-permit-following-serial-marriage-and-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2017/turkish-national-s-contested-non-renewal-of-residence-permit-following-serial-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2017/turkish-national-s-contested-non-renewal-of-residence-permit-following-serial-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2017/turkish-national-s-contested-non-renewal-of-residence-permit-following-serial-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2017/turkish-national-s-contested-non-renewal-of-residence-permit-following-serial-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2017/turkish-national-s-contested-non-renewal-of-residence-permit-following-serial-marriage-and-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-convicted-attempted-murderer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-convicted-attempted-murderer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-convicted-attempted-murderer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-convicted-attempted-murderer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-convicted-attempted-murderer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-convicted-attempted-murderer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2015/broadcaster-tariff-dispute-reviewability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2015/broadcaster-tariff-dispute-reviewability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2015/broadcaster-tariff-dispute-reviewability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2015/broadcaster-tariff-dispute-reviewability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2015/broadcaster-tariff-dispute-reviewability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2015/broadcaster-tariff-dispute-reviewability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2013/taxpayers-challenge-disallowed-deductions-for-undocumented-expenses-and-unjustified-provisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2013/taxpayers-challenge-disallowed-deductions-for-undocumented-expenses-and-unjustified-provisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2013/taxpayers-challenge-disallowed-deductions-for-undocumented-expenses-and-unjustified-provisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2013/taxpayers-challenge-disallowed-deductions-for-undocumented-expenses-and-unjustified-provisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2013/taxpayers-challenge-disallowed-deductions-for-undocumented-expenses-and-unjustified-provisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2013/taxpayers-challenge-disallowed-deductions-for-undocumented-expenses-and-unjustified-provisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2011/family-permit-refusal-upheld-due-to-social-welfare-reliance-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2011/family-permit-refusal-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2011/family-permit-refusal-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2011/family-permit-refusal-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2011/family-permit-refusal-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2011/family-permit-refusal-upheld-due-to-social-welfare-reliance-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2010/farmer-v-denial-of-direct-payments-for-remote-pasture-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2010/farmer-v-denial-of-direct-payments-for-remote-pasture-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2010/farmer-v-denial-of-direct-payments-for-remote-pasture-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2010/farmer-v-denial-of-direct-payments-for-remote-pasture-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2010/farmer-v-denial-of-direct-payments-for-remote-pasture-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2010/farmer-v-denial-of-direct-payments-for-remote-pasture-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2009/austrian-national-v-switzerland-denial-of-residence-permit-due-to-past-drug-trafficking-and-present-threat-to-public-security</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2009/austrian-national-v-switzerland-denial-of-residence-permit-due-to-past-drug-trafficking-and-present-threat-to-public-security"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2009/austrian-national-v-switzerland-denial-of-residence-permit-due-to-past-drug-trafficking-and-present-threat-to-public-security"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2009/austrian-national-v-switzerland-denial-of-residence-permit-due-to-past-drug-trafficking-and-present-threat-to-public-security"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2009/austrian-national-v-switzerland-denial-of-residence-permit-due-to-past-drug-trafficking-and-present-threat-to-public-security"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2009/austrian-national-v-switzerland-denial-of-residence-permit-due-to-past-drug-trafficking-and-present-threat-to-public-security"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2008/professor-s-appeal-on-research-subsidy-extension-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2008/professor-s-appeal-on-research-subsidy-extension-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2008/professor-s-appeal-on-research-subsidy-extension-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2008/professor-s-appeal-on-research-subsidy-extension-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2008/professor-s-appeal-on-research-subsidy-extension-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2008/professor-s-appeal-on-research-subsidy-extension-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_394-2007/algerian-national-s-detention-upheld-despite-outdated-deportation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2007/algerian-national-s-detention-upheld-despite-outdated-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_394-2007/algerian-national-s-detention-upheld-despite-outdated-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_394-2007/algerian-national-s-detention-upheld-despite-outdated-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_394-2007/algerian-national-s-detention-upheld-despite-outdated-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_394-2007/algerian-national-s-detention-upheld-despite-outdated-deportation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2025/swiss-bank-employee-name-disclosure-to-irs-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2025/swiss-bank-employee-name-disclosure-to-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2025/swiss-bank-employee-name-disclosure-to-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2025/swiss-bank-employee-name-disclosure-to-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2025/swiss-bank-employee-name-disclosure-to-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2025/swiss-bank-employee-name-disclosure-to-irs-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2024/couple-s-appeal-for-residence-permit-for-family-reunification-denied-due-to-temporary-admission-status-and-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2024/couple-s-appeal-for-residence-permit-for-family-reunification-denied-due-to-temporary-admission-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2024/couple-s-appeal-for-residence-permit-for-family-reunification-denied-due-to-temporary-admission-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2024/couple-s-appeal-for-residence-permit-for-family-reunification-denied-due-to-temporary-admission-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2024/couple-s-appeal-for-residence-permit-for-family-reunification-denied-due-to-temporary-admission-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2024/couple-s-appeal-for-residence-permit-for-family-reunification-denied-due-to-temporary-admission-status-and-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2023/swiss-federal-supreme-court-dismisses-appeal-regarding-party-status-in-india-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2023/swiss-federal-supreme-court-dismisses-appeal-regarding-party-status-in-india-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2023/swiss-federal-supreme-court-dismisses-appeal-regarding-party-status-in-india-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2023/swiss-federal-supreme-court-dismisses-appeal-regarding-party-status-in-india-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2023/swiss-federal-supreme-court-dismisses-appeal-regarding-party-status-in-india-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2023/swiss-federal-supreme-court-dismisses-appeal-regarding-party-status-in-india-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2022/federal-supreme-court-ruling-on-victim-status-under-coercive-welfare-act-despite-adoption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2022/federal-supreme-court-ruling-on-victim-status-under-coercive-welfare-act-despite-adoption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2022/federal-supreme-court-ruling-on-victim-status-under-coercive-welfare-act-despite-adoption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2022/federal-supreme-court-ruling-on-victim-status-under-coercive-welfare-act-despite-adoption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2022/federal-supreme-court-ruling-on-victim-status-under-coercive-welfare-act-despite-adoption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2022/federal-supreme-court-ruling-on-victim-status-under-coercive-welfare-act-despite-adoption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2021/refusal-of-residence-permit-extension-upheld-due-to-criminal-record-legal-aid-denial-overturned-for-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2021/refusal-of-residence-permit-extension-upheld-due-to-criminal-record-legal-aid-denial-overturned-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2021/refusal-of-residence-permit-extension-upheld-due-to-criminal-record-legal-aid-denial-overturned-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2021/refusal-of-residence-permit-extension-upheld-due-to-criminal-record-legal-aid-denial-overturned-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2021/refusal-of-residence-permit-extension-upheld-due-to-criminal-record-legal-aid-denial-overturned-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2021/refusal-of-residence-permit-extension-upheld-due-to-criminal-record-legal-aid-denial-overturned-for-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2020/federal-tribunal-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2020/federal-tribunal-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2020/federal-tribunal-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2020/federal-tribunal-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2020/federal-tribunal-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2020/federal-tribunal-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2019/applicant-v-switzerland-family-reunification-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2019/applicant-v-switzerland-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2019/applicant-v-switzerland-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2019/applicant-v-switzerland-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2019/applicant-v-switzerland-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2019/applicant-v-switzerland-family-reunification-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-foreign-national-with-serious-drug-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-foreign-national-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-foreign-national-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-foreign-national-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-foreign-national-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2018/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-foreign-national-with-serious-drug-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2017/revocation-of-permanent-residence-for-repeated-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2017/revocation-of-permanent-residence-for-repeated-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2017/revocation-of-permanent-residence-for-repeated-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2017/revocation-of-permanent-residence-for-repeated-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2017/revocation-of-permanent-residence-for-repeated-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2017/revocation-of-permanent-residence-for-repeated-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2016/lawyers-joint-stock-practice-appeal-regarding-preliminary-approval-and-stay-of-execution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2016/lawyers-joint-stock-practice-appeal-regarding-preliminary-approval-and-stay-of-execution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2016/lawyers-joint-stock-practice-appeal-regarding-preliminary-approval-and-stay-of-execution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2016/lawyers-joint-stock-practice-appeal-regarding-preliminary-approval-and-stay-of-execution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2016/lawyers-joint-stock-practice-appeal-regarding-preliminary-approval-and-stay-of-execution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2016/lawyers-joint-stock-practice-appeal-regarding-preliminary-approval-and-stay-of-execution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2015/taxpayer-s-opposition-scope-regarding-cantonal-vs-federal-tax-assessment-on-stock-options</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2015/taxpayer-s-opposition-scope-regarding-cantonal-vs-federal-tax-assessment-on-stock-options"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2015/taxpayer-s-opposition-scope-regarding-cantonal-vs-federal-tax-assessment-on-stock-options"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2015/taxpayer-s-opposition-scope-regarding-cantonal-vs-federal-tax-assessment-on-stock-options"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2015/taxpayer-s-opposition-scope-regarding-cantonal-vs-federal-tax-assessment-on-stock-options"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2015/taxpayer-s-opposition-scope-regarding-cantonal-vs-federal-tax-assessment-on-stock-options"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2012/gardening-expenses-as-deductible-property-maintenance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2012/gardening-expenses-as-deductible-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2012/gardening-expenses-as-deductible-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2012/gardening-expenses-as-deductible-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2012/gardening-expenses-as-deductible-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2012/gardening-expenses-as-deductible-property-maintenance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2011/kosovar-national-v-switzerland-residency-extension-denial-after-short-marriage-and-unsubstantiated-violence-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2011/kosovar-national-v-switzerland-residency-extension-denial-after-short-marriage-and-unsubstantiated-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2011/kosovar-national-v-switzerland-residency-extension-denial-after-short-marriage-and-unsubstantiated-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2011/kosovar-national-v-switzerland-residency-extension-denial-after-short-marriage-and-unsubstantiated-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2011/kosovar-national-v-switzerland-residency-extension-denial-after-short-marriage-and-unsubstantiated-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2011/kosovar-national-v-switzerland-residency-extension-denial-after-short-marriage-and-unsubstantiated-violence-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2010/llc-appeal-dismissal-for-unpaid-tax-appeal-costs-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2010/llc-appeal-dismissal-for-unpaid-tax-appeal-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2010/llc-appeal-dismissal-for-unpaid-tax-appeal-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2010/llc-appeal-dismissal-for-unpaid-tax-appeal-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2010/llc-appeal-dismissal-for-unpaid-tax-appeal-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2010/llc-appeal-dismissal-for-unpaid-tax-appeal-costs-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2009/extension-of-administrative-detention-pending-deportation-of-non-cooperative-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2009/extension-of-administrative-detention-pending-deportation-of-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2009/extension-of-administrative-detention-pending-deportation-of-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2009/extension-of-administrative-detention-pending-deportation-of-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2009/extension-of-administrative-detention-pending-deportation-of-non-cooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2009/extension-of-administrative-detention-pending-deportation-of-non-cooperative-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2008/tax-deduction-disallowed-for-disguised-gift-repayment-inter-cantonal-valuation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2008/tax-deduction-disallowed-for-disguised-gift-repayment-inter-cantonal-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2008/tax-deduction-disallowed-for-disguised-gift-repayment-inter-cantonal-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2008/tax-deduction-disallowed-for-disguised-gift-repayment-inter-cantonal-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2008/tax-deduction-disallowed-for-disguised-gift-repayment-inter-cantonal-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2008/tax-deduction-disallowed-for-disguised-gift-repayment-inter-cantonal-valuation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_393-2007/tax-appeal-regarding-tax-assessment-and-commuting-cost-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2007/tax-appeal-regarding-tax-assessment-and-commuting-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_393-2007/tax-appeal-regarding-tax-assessment-and-commuting-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_393-2007/tax-appeal-regarding-tax-assessment-and-commuting-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_393-2007/tax-appeal-regarding-tax-assessment-and-commuting-cost-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_393-2007/tax-appeal-regarding-tax-assessment-and-commuting-cost-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2025/bank-employee-challenge-to-data-transmission-to-irs-under-dba-ch-us-admissibility-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2025/bank-employee-challenge-to-data-transmission-to-irs-under-dba-ch-us-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2025/bank-employee-challenge-to-data-transmission-to-irs-under-dba-ch-us-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2025/bank-employee-challenge-to-data-transmission-to-irs-under-dba-ch-us-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2025/bank-employee-challenge-to-data-transmission-to-irs-under-dba-ch-us-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2025/bank-employee-challenge-to-data-transmission-to-irs-under-dba-ch-us-admissibility-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2024/appeal-against-refusal-to-accept-appeal-due-to-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2024/appeal-against-refusal-to-accept-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2024/appeal-against-refusal-to-accept-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2024/appeal-against-refusal-to-accept-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2024/appeal-against-refusal-to-accept-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2024/appeal-against-refusal-to-accept-appeal-due-to-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2023/afghan-national-s-residence-permit-revocation-and-proportionality-assessment-of-return-to-afghanistan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2023/afghan-national-s-residence-permit-revocation-and-proportionality-assessment-of-return-to-afghanistan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2023/afghan-national-s-residence-permit-revocation-and-proportionality-assessment-of-return-to-afghanistan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2023/afghan-national-s-residence-permit-revocation-and-proportionality-assessment-of-return-to-afghanistan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2023/afghan-national-s-residence-permit-revocation-and-proportionality-assessment-of-return-to-afghanistan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2023/afghan-national-s-residence-permit-revocation-and-proportionality-assessment-of-return-to-afghanistan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2022/partial-finality-of-estimated-vat-assessment-via-partial-payment-and-limitation-period-interruption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2022/partial-finality-of-estimated-vat-assessment-via-partial-payment-and-limitation-period-interruption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2022/partial-finality-of-estimated-vat-assessment-via-partial-payment-and-limitation-period-interruption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2022/partial-finality-of-estimated-vat-assessment-via-partial-payment-and-limitation-period-interruption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2022/partial-finality-of-estimated-vat-assessment-via-partial-payment-and-limitation-period-interruption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2022/partial-finality-of-estimated-vat-assessment-via-partial-payment-and-limitation-period-interruption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2021/appeal-inadmissibility-due-to-failure-to-pay-security-for-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2021/appeal-inadmissibility-due-to-failure-to-pay-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2021/appeal-inadmissibility-due-to-failure-to-pay-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2021/appeal-inadmissibility-due-to-failure-to-pay-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2021/appeal-inadmissibility-due-to-failure-to-pay-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2021/appeal-inadmissibility-due-to-failure-to-pay-security-for-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2020/couple-v-canton-aargau-tax-authority-asset-classification-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2020/couple-v-canton-aargau-tax-authority-asset-classification-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2020/couple-v-canton-aargau-tax-authority-asset-classification-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2020/couple-v-canton-aargau-tax-authority-asset-classification-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2020/couple-v-canton-aargau-tax-authority-asset-classification-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2020/couple-v-canton-aargau-tax-authority-asset-classification-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2019/bosnian-national-v-switzerland-residence-permit-revocation-after-separation-and-failure-to-meet-cohabitation-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2019/bosnian-national-v-switzerland-residence-permit-revocation-after-separation-and-failure-to-meet-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2019/bosnian-national-v-switzerland-residence-permit-revocation-after-separation-and-failure-to-meet-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2019/bosnian-national-v-switzerland-residence-permit-revocation-after-separation-and-failure-to-meet-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2019/bosnian-national-v-switzerland-residence-permit-revocation-after-separation-and-failure-to-meet-cohabitation-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2019/bosnian-national-v-switzerland-residence-permit-revocation-after-separation-and-failure-to-meet-cohabitation-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2018/kosovo-national-s-appeal-on-residency-permit-based-on-article-8-echr-and-hardship-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2018/kosovo-national-s-appeal-on-residency-permit-based-on-article-8-echr-and-hardship-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2018/kosovo-national-s-appeal-on-residency-permit-based-on-article-8-echr-and-hardship-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2018/kosovo-national-s-appeal-on-residency-permit-based-on-article-8-echr-and-hardship-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2018/kosovo-national-s-appeal-on-residency-permit-based-on-article-8-echr-and-hardship-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2018/kosovo-national-s-appeal-on-residency-permit-based-on-article-8-echr-and-hardship-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2017/taxpayer-appeal-untimely-due-to-agent-negligence-despite-flawed-assessment-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2017/taxpayer-appeal-untimely-due-to-agent-negligence-despite-flawed-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2017/taxpayer-appeal-untimely-due-to-agent-negligence-despite-flawed-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2017/taxpayer-appeal-untimely-due-to-agent-negligence-despite-flawed-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2017/taxpayer-appeal-untimely-due-to-agent-negligence-despite-flawed-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2017/taxpayer-appeal-untimely-due-to-agent-negligence-despite-flawed-assessment-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2016/residence-permit-extension-refusal-upheld-due-to-unpaid-fee-and-insufficient-appeal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2016/residence-permit-extension-refusal-upheld-due-to-unpaid-fee-and-insufficient-appeal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2016/residence-permit-extension-refusal-upheld-due-to-unpaid-fee-and-insufficient-appeal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2016/residence-permit-extension-refusal-upheld-due-to-unpaid-fee-and-insufficient-appeal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2016/residence-permit-extension-refusal-upheld-due-to-unpaid-fee-and-insufficient-appeal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2016/residence-permit-extension-refusal-upheld-due-to-unpaid-fee-and-insufficient-appeal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2015/nigerian-national-v-switzerland-drug-trafficking-conviction-justifies-residence-permit-refusal-over-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2015/nigerian-national-v-switzerland-drug-trafficking-conviction-justifies-residence-permit-refusal-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2015/nigerian-national-v-switzerland-drug-trafficking-conviction-justifies-residence-permit-refusal-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2015/nigerian-national-v-switzerland-drug-trafficking-conviction-justifies-residence-permit-refusal-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2015/nigerian-national-v-switzerland-drug-trafficking-conviction-justifies-residence-permit-refusal-over-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2015/nigerian-national-v-switzerland-drug-trafficking-conviction-justifies-residence-permit-refusal-over-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2014/manifestly-inadmissible-appeal-regarding-study-grant-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2014/manifestly-inadmissible-appeal-regarding-study-grant-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2014/manifestly-inadmissible-appeal-regarding-study-grant-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2014/manifestly-inadmissible-appeal-regarding-study-grant-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2014/manifestly-inadmissible-appeal-regarding-study-grant-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2014/manifestly-inadmissible-appeal-regarding-study-grant-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2013/tax-evasion-liability-based-on-undisclosed-supplemental-investment-agreement-knowledge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2013/tax-evasion-liability-based-on-undisclosed-supplemental-investment-agreement-knowledge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2013/tax-evasion-liability-based-on-undisclosed-supplemental-investment-agreement-knowledge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2013/tax-evasion-liability-based-on-undisclosed-supplemental-investment-agreement-knowledge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2013/tax-evasion-liability-based-on-undisclosed-supplemental-investment-agreement-knowledge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2013/tax-evasion-liability-based-on-undisclosed-supplemental-investment-agreement-knowledge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2012/university-of-basel-exam-attempts-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2012/university-of-basel-exam-attempts-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2012/university-of-basel-exam-attempts-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2012/university-of-basel-exam-attempts-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2012/university-of-basel-exam-attempts-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2012/university-of-basel-exam-attempts-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2011/taxpayer-appeal-dismissed-for-procedural-non-compliance-and-insufficient-substantiation-in-supreme-court-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2011/taxpayer-appeal-dismissed-for-procedural-non-compliance-and-insufficient-substantiation-in-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2011/taxpayer-appeal-dismissed-for-procedural-non-compliance-and-insufficient-substantiation-in-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2011/taxpayer-appeal-dismissed-for-procedural-non-compliance-and-insufficient-substantiation-in-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2011/taxpayer-appeal-dismissed-for-procedural-non-compliance-and-insufficient-substantiation-in-supreme-court-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2011/taxpayer-appeal-dismissed-for-procedural-non-compliance-and-insufficient-substantiation-in-supreme-court-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2010/us-citizen-s-residence-permit-denied-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2010/us-citizen-s-residence-permit-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2010/us-citizen-s-residence-permit-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2010/us-citizen-s-residence-permit-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2010/us-citizen-s-residence-permit-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2010/us-citizen-s-residence-permit-denied-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2009/federal-arms-company-tax-dissolution-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2009/federal-arms-company-tax-dissolution-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2009/federal-arms-company-tax-dissolution-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2009/federal-arms-company-tax-dissolution-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2009/federal-arms-company-tax-dissolution-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2009/federal-arms-company-tax-dissolution-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2008/vat-registration-revocation-and-input-tax-repayment-for-misclassified-foreign-lease</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2008/vat-registration-revocation-and-input-tax-repayment-for-misclassified-foreign-lease"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2008/vat-registration-revocation-and-input-tax-repayment-for-misclassified-foreign-lease"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2008/vat-registration-revocation-and-input-tax-repayment-for-misclassified-foreign-lease"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2008/vat-registration-revocation-and-input-tax-repayment-for-misclassified-foreign-lease"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2008/vat-registration-revocation-and-input-tax-repayment-for-misclassified-foreign-lease"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_392-2007/company-v-authority-regarding-real-estate-acquisition-authorization-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2007/company-v-authority-regarding-real-estate-acquisition-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_392-2007/company-v-authority-regarding-real-estate-acquisition-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_392-2007/company-v-authority-regarding-real-estate-acquisition-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_392-2007/company-v-authority-regarding-real-estate-acquisition-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_392-2007/company-v-authority-regarding-real-estate-acquisition-authorization-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2025/swiss-federal-supreme-court-admissibility-of-appeal-on-tax-information-exchange-dba-ch-es</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2025/swiss-federal-supreme-court-admissibility-of-appeal-on-tax-information-exchange-dba-ch-es"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2025/swiss-federal-supreme-court-admissibility-of-appeal-on-tax-information-exchange-dba-ch-es"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2025/swiss-federal-supreme-court-admissibility-of-appeal-on-tax-information-exchange-dba-ch-es"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2025/swiss-federal-supreme-court-admissibility-of-appeal-on-tax-information-exchange-dba-ch-es"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2025/swiss-federal-supreme-court-admissibility-of-appeal-on-tax-information-exchange-dba-ch-es"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2024/taxi-driver-license-lapse-upheld-despite-force-majeure-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2024/taxi-driver-license-lapse-upheld-despite-force-majeure-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2024/taxi-driver-license-lapse-upheld-despite-force-majeure-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2024/taxi-driver-license-lapse-upheld-despite-force-majeure-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2024/taxi-driver-license-lapse-upheld-despite-force-majeure-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2024/taxi-driver-license-lapse-upheld-despite-force-majeure-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2023/libyan-national-s-appeal-against-dublin-transfer-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2023/libyan-national-s-appeal-against-dublin-transfer-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2023/libyan-national-s-appeal-against-dublin-transfer-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2023/libyan-national-s-appeal-against-dublin-transfer-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2023/libyan-national-s-appeal-against-dublin-transfer-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2023/libyan-national-s-appeal-against-dublin-transfer-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2022/federal-office-for-agriculture-v-federal-administrative-court-on-jurisdiction-for-agricultural-land-fragmentation-exception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2022/federal-office-for-agriculture-v-federal-administrative-court-on-jurisdiction-for-agricultural-land-fragmentation-exception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2022/federal-office-for-agriculture-v-federal-administrative-court-on-jurisdiction-for-agricultural-land-fragmentation-exception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2022/federal-office-for-agriculture-v-federal-administrative-court-on-jurisdiction-for-agricultural-land-fragmentation-exception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2022/federal-office-for-agriculture-v-federal-administrative-court-on-jurisdiction-for-agricultural-land-fragmentation-exception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2022/federal-office-for-agriculture-v-federal-administrative-court-on-jurisdiction-for-agricultural-land-fragmentation-exception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2021/switzerland-v-dominican-national-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2021/switzerland-v-dominican-national-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2021/switzerland-v-dominican-national-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2021/switzerland-v-dominican-national-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2021/switzerland-v-dominican-national-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2021/switzerland-v-dominican-national-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2020/federal-supreme-court-upholds-differentiated-secondary-school-admission-criteria-for-public-and-private-school-students-in-zurich</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2020/federal-supreme-court-upholds-differentiated-secondary-school-admission-criteria-for-public-and-private-school-students-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2020/federal-supreme-court-upholds-differentiated-secondary-school-admission-criteria-for-public-and-private-school-students-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2020/federal-supreme-court-upholds-differentiated-secondary-school-admission-criteria-for-public-and-private-school-students-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2020/federal-supreme-court-upholds-differentiated-secondary-school-admission-criteria-for-public-and-private-school-students-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2020/federal-supreme-court-upholds-differentiated-secondary-school-admission-criteria-for-public-and-private-school-students-in-zurich"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-for-document-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-for-document-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-for-document-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-for-document-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-for-document-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-for-document-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2018/dismissal-of-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2018/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2018/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2018/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2018/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2018/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2017/swissmedic-v-sequential-patch-manufacturer-medical-device-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2017/swissmedic-v-sequential-patch-manufacturer-medical-device-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2017/swissmedic-v-sequential-patch-manufacturer-medical-device-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2017/swissmedic-v-sequential-patch-manufacturer-medical-device-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2017/swissmedic-v-sequential-patch-manufacturer-medical-device-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2017/swissmedic-v-sequential-patch-manufacturer-medical-device-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2015/turkish-national-residence-permit-refusal-due-to-sham-marriage-and-unusual-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2015/turkish-national-residence-permit-refusal-due-to-sham-marriage-and-unusual-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2015/turkish-national-residence-permit-refusal-due-to-sham-marriage-and-unusual-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2015/turkish-national-residence-permit-refusal-due-to-sham-marriage-and-unusual-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2015/turkish-national-residence-permit-refusal-due-to-sham-marriage-and-unusual-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2015/turkish-national-residence-permit-refusal-due-to-sham-marriage-and-unusual-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2014/tunisian-national-residency-renewal-denied-due-to-lack-of-integration-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2014/tunisian-national-residency-renewal-denied-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2014/tunisian-national-residency-renewal-denied-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2014/tunisian-national-residency-renewal-denied-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2014/tunisian-national-residency-renewal-denied-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2014/tunisian-national-residency-renewal-denied-due-to-lack-of-integration-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2013/association-v-federal-office-of-civil-aviation-aircraft-registration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2013/association-v-federal-office-of-civil-aviation-aircraft-registration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2013/association-v-federal-office-of-civil-aviation-aircraft-registration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2013/association-v-federal-office-of-civil-aviation-aircraft-registration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2013/association-v-federal-office-of-civil-aviation-aircraft-registration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2013/association-v-federal-office-of-civil-aviation-aircraft-registration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2010/liechtenstein-company-retroactive-vat-deregistration-and-2008-vat-liability-on-issued-invoices</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2010/liechtenstein-company-retroactive-vat-deregistration-and-2008-vat-liability-on-issued-invoices"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2010/liechtenstein-company-retroactive-vat-deregistration-and-2008-vat-liability-on-issued-invoices"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2010/liechtenstein-company-retroactive-vat-deregistration-and-2008-vat-liability-on-issued-invoices"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2010/liechtenstein-company-retroactive-vat-deregistration-and-2008-vat-liability-on-issued-invoices"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2010/liechtenstein-company-retroactive-vat-deregistration-and-2008-vat-liability-on-issued-invoices"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2008/hemp-seizure-damages-and-right-to-public-hearing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2008/hemp-seizure-damages-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2008/hemp-seizure-damages-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2008/hemp-seizure-damages-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2008/hemp-seizure-damages-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2008/hemp-seizure-damages-and-right-to-public-hearing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_391-2007/mootness-of-appeal-regarding-undue-delay-of-administrative-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2007/mootness-of-appeal-regarding-undue-delay-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_391-2007/mootness-of-appeal-regarding-undue-delay-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_391-2007/mootness-of-appeal-regarding-undue-delay-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_391-2007/mootness-of-appeal-regarding-undue-delay-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_391-2007/mootness-of-appeal-regarding-undue-delay-of-administrative-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2025/owner-appeals-dog-impoundment-following-injury-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2025/owner-appeals-dog-impoundment-following-injury-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2025/owner-appeals-dog-impoundment-following-injury-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2025/owner-appeals-dog-impoundment-following-injury-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2025/owner-appeals-dog-impoundment-following-injury-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2025/owner-appeals-dog-impoundment-following-injury-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2024/soya-drink-origin-misleading-packaging-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2024/soya-drink-origin-misleading-packaging-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2024/soya-drink-origin-misleading-packaging-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2024/soya-drink-origin-misleading-packaging-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2024/soya-drink-origin-misleading-packaging-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2024/soya-drink-origin-misleading-packaging-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2023/mother-and-son-residence-appeal-dismissed-for-lack-of-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2023/mother-and-son-residence-appeal-dismissed-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2023/mother-and-son-residence-appeal-dismissed-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2023/mother-and-son-residence-appeal-dismissed-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2023/mother-and-son-residence-appeal-dismissed-for-lack-of-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2023/mother-and-son-residence-appeal-dismissed-for-lack-of-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2021/residence-permit-refusal-based-on-debt-and-criminal-record-remanded-for-deeper-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2021/residence-permit-refusal-based-on-debt-and-criminal-record-remanded-for-deeper-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2021/residence-permit-refusal-based-on-debt-and-criminal-record-remanded-for-deeper-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2021/residence-permit-refusal-based-on-debt-and-criminal-record-remanded-for-deeper-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2021/residence-permit-refusal-based-on-debt-and-criminal-record-remanded-for-deeper-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2021/residence-permit-refusal-based-on-debt-and-criminal-record-remanded-for-deeper-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2020/taxpayer-v-state-timing-of-business-asset-liquidation-for-privileged-tax-rate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2020/taxpayer-v-state-timing-of-business-asset-liquidation-for-privileged-tax-rate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2020/taxpayer-v-state-timing-of-business-asset-liquidation-for-privileged-tax-rate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2020/taxpayer-v-state-timing-of-business-asset-liquidation-for-privileged-tax-rate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2020/taxpayer-v-state-timing-of-business-asset-liquidation-for-privileged-tax-rate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2020/taxpayer-v-state-timing-of-business-asset-liquidation-for-privileged-tax-rate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2019/family-v-cantonal-court-costs-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2019/family-v-cantonal-court-costs-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2019/family-v-cantonal-court-costs-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2019/family-v-cantonal-court-costs-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2019/family-v-cantonal-court-costs-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2019/family-v-cantonal-court-costs-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2018/taxpayer-indigence-and-legal-aid-denial-in-income-tax-assessment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2018/taxpayer-indigence-and-legal-aid-denial-in-income-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2018/taxpayer-indigence-and-legal-aid-denial-in-income-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2018/taxpayer-indigence-and-legal-aid-denial-in-income-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2018/taxpayer-indigence-and-legal-aid-denial-in-income-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2018/taxpayer-indigence-and-legal-aid-denial-in-income-tax-assessment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2017/expatriate-drug-trafficker-expulsion-upheld-against-family-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2017/expatriate-drug-trafficker-expulsion-upheld-against-family-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2017/expatriate-drug-trafficker-expulsion-upheld-against-family-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2017/expatriate-drug-trafficker-expulsion-upheld-against-family-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2017/expatriate-drug-trafficker-expulsion-upheld-against-family-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2017/expatriate-drug-trafficker-expulsion-upheld-against-family-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2016/swiss-hydropower-priority-access-for-cross-border-electricity-transfers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2016/swiss-hydropower-priority-access-for-cross-border-electricity-transfers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2016/swiss-hydropower-priority-access-for-cross-border-electricity-transfers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2016/swiss-hydropower-priority-access-for-cross-border-electricity-transfers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2016/swiss-hydropower-priority-access-for-cross-border-electricity-transfers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2016/swiss-hydropower-priority-access-for-cross-border-electricity-transfers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2015/tax-neutrality-of-asset-transfer-from-partnership-to-corporation-based-on-business-definition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2015/tax-neutrality-of-asset-transfer-from-partnership-to-corporation-based-on-business-definition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2015/tax-neutrality-of-asset-transfer-from-partnership-to-corporation-based-on-business-definition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2015/tax-neutrality-of-asset-transfer-from-partnership-to-corporation-based-on-business-definition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2015/tax-neutrality-of-asset-transfer-from-partnership-to-corporation-based-on-business-definition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2015/tax-neutrality-of-asset-transfer-from-partnership-to-corporation-based-on-business-definition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-of-ecuadorian-national-post-separation-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-of-ecuadorian-national-post-separation-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-of-ecuadorian-national-post-separation-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-of-ecuadorian-national-post-separation-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-of-ecuadorian-national-post-separation-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-and-expulsion-of-ecuadorian-national-post-separation-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2013/portuguese-national-s-residence-permit-revocation-upheld-due-to-loss-of-worker-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2013/portuguese-national-s-residence-permit-revocation-upheld-due-to-loss-of-worker-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2013/portuguese-national-s-residence-permit-revocation-upheld-due-to-loss-of-worker-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2013/portuguese-national-s-residence-permit-revocation-upheld-due-to-loss-of-worker-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2013/portuguese-national-s-residence-permit-revocation-upheld-due-to-loss-of-worker-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2013/portuguese-national-s-residence-permit-revocation-upheld-due-to-loss-of-worker-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2012/pensioner-s-robot-lawnmower-deduction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2012/pensioner-s-robot-lawnmower-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2012/pensioner-s-robot-lawnmower-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2012/pensioner-s-robot-lawnmower-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2012/pensioner-s-robot-lawnmower-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2012/pensioner-s-robot-lawnmower-deduction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2011/taxpayer-challenge-to-estimated-income-assessment-for-failure-to-provide-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2011/taxpayer-challenge-to-estimated-income-assessment-for-failure-to-provide-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2011/taxpayer-challenge-to-estimated-income-assessment-for-failure-to-provide-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2011/taxpayer-challenge-to-estimated-income-assessment-for-failure-to-provide-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2011/taxpayer-challenge-to-estimated-income-assessment-for-failure-to-provide-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2011/taxpayer-challenge-to-estimated-income-assessment-for-failure-to-provide-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2010/federal-court-declares-appeal-inadmissible-due-to-failure-to-pay-procedural-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2010/federal-court-declares-appeal-inadmissible-due-to-failure-to-pay-procedural-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2010/federal-court-declares-appeal-inadmissible-due-to-failure-to-pay-procedural-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2010/federal-court-declares-appeal-inadmissible-due-to-failure-to-pay-procedural-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2010/federal-court-declares-appeal-inadmissible-due-to-failure-to-pay-procedural-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2010/federal-court-declares-appeal-inadmissible-due-to-failure-to-pay-procedural-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2009/swiss-federal-supreme-court-on-the-definition-of-an-upper-court-in-cantonal-administrative-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2009/swiss-federal-supreme-court-on-the-definition-of-an-upper-court-in-cantonal-administrative-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2009/swiss-federal-supreme-court-on-the-definition-of-an-upper-court-in-cantonal-administrative-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2009/swiss-federal-supreme-court-on-the-definition-of-an-upper-court-in-cantonal-administrative-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2009/swiss-federal-supreme-court-on-the-definition-of-an-upper-court-in-cantonal-administrative-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2009/swiss-federal-supreme-court-on-the-definition-of-an-upper-court-in-cantonal-administrative-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2008/tax-deduction-refusal-and-denial-of-free-legal-aid-for-foreign-support</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2008/tax-deduction-refusal-and-denial-of-free-legal-aid-for-foreign-support"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2008/tax-deduction-refusal-and-denial-of-free-legal-aid-for-foreign-support"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2008/tax-deduction-refusal-and-denial-of-free-legal-aid-for-foreign-support"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2008/tax-deduction-refusal-and-denial-of-free-legal-aid-for-foreign-support"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2008/tax-deduction-refusal-and-denial-of-free-legal-aid-for-foreign-support"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_390-2007/detention-extension-for-non-cooperative-foreign-national-obstructing-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2007/detention-extension-for-non-cooperative-foreign-national-obstructing-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_390-2007/detention-extension-for-non-cooperative-foreign-national-obstructing-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_390-2007/detention-extension-for-non-cooperative-foreign-national-obstructing-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_390-2007/detention-extension-for-non-cooperative-foreign-national-obstructing-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_390-2007/detention-extension-for-non-cooperative-foreign-national-obstructing-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2025/sewage-companies-v-city-letter-as-appealable-administrative-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2025/sewage-companies-v-city-letter-as-appealable-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2025/sewage-companies-v-city-letter-as-appealable-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2025/sewage-companies-v-city-letter-as-appealable-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2025/sewage-companies-v-city-letter-as-appealable-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2025/sewage-companies-v-city-letter-as-appealable-administrative-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2024/kosovan-nationals-v-switzerland-residence-permit-renewal-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2024/kosovan-nationals-v-switzerland-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2024/kosovan-nationals-v-switzerland-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2024/kosovan-nationals-v-switzerland-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2024/kosovan-nationals-v-switzerland-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2024/kosovan-nationals-v-switzerland-residence-permit-renewal-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2023/restaurant-closure-for-non-compliance-with-covid-19-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2023/restaurant-closure-for-non-compliance-with-covid-19-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2023/restaurant-closure-for-non-compliance-with-covid-19-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2023/restaurant-closure-for-non-compliance-with-covid-19-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2023/restaurant-closure-for-non-compliance-with-covid-19-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2023/restaurant-closure-for-non-compliance-with-covid-19-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2022/switzerland-v-sweden-appeal-on-administrative-assistance-in-tax-matters-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2022/switzerland-v-sweden-appeal-on-administrative-assistance-in-tax-matters-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2022/switzerland-v-sweden-appeal-on-administrative-assistance-in-tax-matters-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2022/switzerland-v-sweden-appeal-on-administrative-assistance-in-tax-matters-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2022/switzerland-v-sweden-appeal-on-administrative-assistance-in-tax-matters-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2022/switzerland-v-sweden-appeal-on-administrative-assistance-in-tax-matters-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2021/federal-farm-land-rights-act-economic-viability-of-investment-and-exclusion-of-external-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2021/federal-farm-land-rights-act-economic-viability-of-investment-and-exclusion-of-external-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2021/federal-farm-land-rights-act-economic-viability-of-investment-and-exclusion-of-external-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2021/federal-farm-land-rights-act-economic-viability-of-investment-and-exclusion-of-external-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2021/federal-farm-land-rights-act-economic-viability-of-investment-and-exclusion-of-external-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2021/federal-farm-land-rights-act-economic-viability-of-investment-and-exclusion-of-external-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2020/competition-commission-fine-reduction-for-book-distributor-s-vertical-restraints</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2020/competition-commission-fine-reduction-for-book-distributor-s-vertical-restraints"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2020/competition-commission-fine-reduction-for-book-distributor-s-vertical-restraints"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2020/competition-commission-fine-reduction-for-book-distributor-s-vertical-restraints"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2020/competition-commission-fine-reduction-for-book-distributor-s-vertical-restraints"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2020/competition-commission-fine-reduction-for-book-distributor-s-vertical-restraints"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2019/swiss-refusal-to-renew-residence-permit-upheld-due-to-serious-sexual-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2019/swiss-refusal-to-renew-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2019/swiss-refusal-to-renew-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2019/swiss-refusal-to-renew-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2019/swiss-refusal-to-renew-residence-permit-upheld-due-to-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2019/swiss-refusal-to-renew-residence-permit-upheld-due-to-serious-sexual-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2018/fmh-v-physician-reproductive-medicine-focus-title-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2018/fmh-v-physician-reproductive-medicine-focus-title-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2018/fmh-v-physician-reproductive-medicine-focus-title-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2018/fmh-v-physician-reproductive-medicine-focus-title-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2018/fmh-v-physician-reproductive-medicine-focus-title-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2018/fmh-v-physician-reproductive-medicine-focus-title-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2017/franchise-fees-withholding-tax-appeal-procedural-classification-of-cantonal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2017/franchise-fees-withholding-tax-appeal-procedural-classification-of-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2017/franchise-fees-withholding-tax-appeal-procedural-classification-of-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2017/franchise-fees-withholding-tax-appeal-procedural-classification-of-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2017/franchise-fees-withholding-tax-appeal-procedural-classification-of-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2017/franchise-fees-withholding-tax-appeal-procedural-classification-of-cantonal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2016/revocation-of-permanent-residence-permit-for-repeated-criminal-acts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2016/revocation-of-permanent-residence-permit-for-repeated-criminal-acts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2016/revocation-of-permanent-residence-permit-for-repeated-criminal-acts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2016/revocation-of-permanent-residence-permit-for-repeated-criminal-acts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2016/revocation-of-permanent-residence-permit-for-repeated-criminal-acts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2016/revocation-of-permanent-residence-permit-for-repeated-criminal-acts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2014/couple-s-appeal-on-swiss-tax-residency-period-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2014/couple-s-appeal-on-swiss-tax-residency-period-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2014/couple-s-appeal-on-swiss-tax-residency-period-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2014/couple-s-appeal-on-swiss-tax-residency-period-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2014/couple-s-appeal-on-swiss-tax-residency-period-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2014/couple-s-appeal-on-swiss-tax-residency-period-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2013/quarrying-easements-and-farm-land-law-authorization-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2013/quarrying-easements-and-farm-land-law-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2013/quarrying-easements-and-farm-land-law-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2013/quarrying-easements-and-farm-land-law-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2013/quarrying-easements-and-farm-land-law-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2013/quarrying-easements-and-farm-land-law-authorization-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2012/asylum-hardship-permit-appeal-dismissed-on-discretionary-grounds-and-lack-of-emrk-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2012/asylum-hardship-permit-appeal-dismissed-on-discretionary-grounds-and-lack-of-emrk-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2012/asylum-hardship-permit-appeal-dismissed-on-discretionary-grounds-and-lack-of-emrk-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2012/asylum-hardship-permit-appeal-dismissed-on-discretionary-grounds-and-lack-of-emrk-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2012/asylum-hardship-permit-appeal-dismissed-on-discretionary-grounds-and-lack-of-emrk-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2012/asylum-hardship-permit-appeal-dismissed-on-discretionary-grounds-and-lack-of-emrk-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2011/complainant-lacks-standing-to-appeal-bar-commission-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2011/complainant-lacks-standing-to-appeal-bar-commission-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2011/complainant-lacks-standing-to-appeal-bar-commission-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2011/complainant-lacks-standing-to-appeal-bar-commission-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2011/complainant-lacks-standing-to-appeal-bar-commission-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2011/complainant-lacks-standing-to-appeal-bar-commission-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2010/togolese-national-v-swiss-authorities-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2010/togolese-national-v-swiss-authorities-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2010/togolese-national-v-swiss-authorities-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2010/togolese-national-v-swiss-authorities-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2010/togolese-national-v-swiss-authorities-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2010/togolese-national-v-swiss-authorities-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2009/spouse-of-swiss-national-residence-permit-renewal-refusal-due-to-abuse-of-right-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2009/spouse-of-swiss-national-residence-permit-renewal-refusal-due-to-abuse-of-right-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2009/spouse-of-swiss-national-residence-permit-renewal-refusal-due-to-abuse-of-right-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2009/spouse-of-swiss-national-residence-permit-renewal-refusal-due-to-abuse-of-right-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2009/spouse-of-swiss-national-residence-permit-renewal-refusal-due-to-abuse-of-right-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2009/spouse-of-swiss-national-residence-permit-renewal-refusal-due-to-abuse-of-right-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2008/claimant-s-appeal-dismissed-for-inadmissibility-following-failure-to-pay-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2008/claimant-s-appeal-dismissed-for-inadmissibility-following-failure-to-pay-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2008/claimant-s-appeal-dismissed-for-inadmissibility-following-failure-to-pay-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2008/claimant-s-appeal-dismissed-for-inadmissibility-following-failure-to-pay-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2008/claimant-s-appeal-dismissed-for-inadmissibility-following-failure-to-pay-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2008/claimant-s-appeal-dismissed-for-inadmissibility-following-failure-to-pay-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_39-2007/algerian-national-v-regional-court-appeal-non-admitted-for-failure-to-submit-challenged-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2007/algerian-national-v-regional-court-appeal-non-admitted-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_39-2007/algerian-national-v-regional-court-appeal-non-admitted-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_39-2007/algerian-national-v-regional-court-appeal-non-admitted-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_39-2007/algerian-national-v-regional-court-appeal-non-admitted-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_39-2007/algerian-national-v-regional-court-appeal-non-admitted-for-failure-to-submit-challenged-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2024/valais-v-sbb-rhone-power-plant-reversion-right-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2024/valais-v-sbb-rhone-power-plant-reversion-right-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2024/valais-v-sbb-rhone-power-plant-reversion-right-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2024/valais-v-sbb-rhone-power-plant-reversion-right-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2024/valais-v-sbb-rhone-power-plant-reversion-right-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2024/valais-v-sbb-rhone-power-plant-reversion-right-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2023/asylum-seeker-detention-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2023/asylum-seeker-detention-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2023/asylum-seeker-detention-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2023/asylum-seeker-detention-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2023/asylum-seeker-detention-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2023/asylum-seeker-detention-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-due-to-long-term-social-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-due-to-long-term-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-due-to-long-term-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-due-to-long-term-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-due-to-long-term-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-due-to-long-term-social-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2021/chilean-national-v-switzerland-residence-permit-non-renewal-due-to-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2021/chilean-national-v-switzerland-residence-permit-non-renewal-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2021/chilean-national-v-switzerland-residence-permit-non-renewal-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2021/chilean-national-v-switzerland-residence-permit-non-renewal-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2021/chilean-national-v-switzerland-residence-permit-non-renewal-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2021/chilean-national-v-switzerland-residence-permit-non-renewal-due-to-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2020/finma-enforcement-costs-allocation-upheld-against-individuals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2020/finma-enforcement-costs-allocation-upheld-against-individuals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2020/finma-enforcement-costs-allocation-upheld-against-individuals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2020/finma-enforcement-costs-allocation-upheld-against-individuals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2020/finma-enforcement-costs-allocation-upheld-against-individuals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2020/finma-enforcement-costs-allocation-upheld-against-individuals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2019/denial-of-family-reunification-and-procedural-non-suit-due-to-unpaid-advance-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2019/denial-of-family-reunification-and-procedural-non-suit-due-to-unpaid-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2019/denial-of-family-reunification-and-procedural-non-suit-due-to-unpaid-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2019/denial-of-family-reunification-and-procedural-non-suit-due-to-unpaid-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2019/denial-of-family-reunification-and-procedural-non-suit-due-to-unpaid-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2019/denial-of-family-reunification-and-procedural-non-suit-due-to-unpaid-advance-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2018/swiss-federal-supreme-court-upholds-denial-of-loss-deduction-for-securities-trading-lacking-profit-motive</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2018/swiss-federal-supreme-court-upholds-denial-of-loss-deduction-for-securities-trading-lacking-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2018/swiss-federal-supreme-court-upholds-denial-of-loss-deduction-for-securities-trading-lacking-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2018/swiss-federal-supreme-court-upholds-denial-of-loss-deduction-for-securities-trading-lacking-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2018/swiss-federal-supreme-court-upholds-denial-of-loss-deduction-for-securities-trading-lacking-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2018/swiss-federal-supreme-court-upholds-denial-of-loss-deduction-for-securities-trading-lacking-profit-motive"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2017/swiss-supreme-court-upholds-non-renewal-of-eu-permit-due-to-rape-conviction-threat-to-public-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2017/swiss-supreme-court-upholds-non-renewal-of-eu-permit-due-to-rape-conviction-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2017/swiss-supreme-court-upholds-non-renewal-of-eu-permit-due-to-rape-conviction-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2017/swiss-supreme-court-upholds-non-renewal-of-eu-permit-due-to-rape-conviction-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2017/swiss-supreme-court-upholds-non-renewal-of-eu-permit-due-to-rape-conviction-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2017/swiss-supreme-court-upholds-non-renewal-of-eu-permit-due-to-rape-conviction-threat-to-public-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2015/turkish-national-s-residence-permit-extension-denied-after-short-marriage-due-to-insufficient-integration-and-feasible-re-integration-in-turkey</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2015/turkish-national-s-residence-permit-extension-denied-after-short-marriage-due-to-insufficient-integration-and-feasible-re-integration-in-turkey"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2015/turkish-national-s-residence-permit-extension-denied-after-short-marriage-due-to-insufficient-integration-and-feasible-re-integration-in-turkey"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2015/turkish-national-s-residence-permit-extension-denied-after-short-marriage-due-to-insufficient-integration-and-feasible-re-integration-in-turkey"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2015/turkish-national-s-residence-permit-extension-denied-after-short-marriage-due-to-insufficient-integration-and-feasible-re-integration-in-turkey"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2015/turkish-national-s-residence-permit-extension-denied-after-short-marriage-due-to-insufficient-integration-and-feasible-re-integration-in-turkey"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2014/residence-permit-refusal-due-to-alleged-sham-marriage-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2014/residence-permit-refusal-due-to-alleged-sham-marriage-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2014/residence-permit-refusal-due-to-alleged-sham-marriage-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2014/residence-permit-refusal-due-to-alleged-sham-marriage-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2014/residence-permit-refusal-due-to-alleged-sham-marriage-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2014/residence-permit-refusal-due-to-alleged-sham-marriage-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2013/parents-v-tax-office-legal-aid-denial-over-estate-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2013/parents-v-tax-office-legal-aid-denial-over-estate-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2013/parents-v-tax-office-legal-aid-denial-over-estate-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2013/parents-v-tax-office-legal-aid-denial-over-estate-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2013/parents-v-tax-office-legal-aid-denial-over-estate-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2013/parents-v-tax-office-legal-aid-denial-over-estate-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2012/physician-license-withdrawal-upheld-due-to-untrustworthiness-and-psychological-unfitness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2012/physician-license-withdrawal-upheld-due-to-untrustworthiness-and-psychological-unfitness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2012/physician-license-withdrawal-upheld-due-to-untrustworthiness-and-psychological-unfitness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2012/physician-license-withdrawal-upheld-due-to-untrustworthiness-and-psychological-unfitness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2012/physician-license-withdrawal-upheld-due-to-untrustworthiness-and-psychological-unfitness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2012/physician-license-withdrawal-upheld-due-to-untrustworthiness-and-psychological-unfitness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2011/swiss-federal-court-upholds-revocation-of-settlement-permit-for-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2011/swiss-federal-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2011/swiss-federal-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2011/swiss-federal-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2011/swiss-federal-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2011/swiss-federal-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2009/taxpayer-reliance-on-erroneous-provisional-tax-assessment-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2009/taxpayer-reliance-on-erroneous-provisional-tax-assessment-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2009/taxpayer-reliance-on-erroneous-provisional-tax-assessment-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2009/taxpayer-reliance-on-erroneous-provisional-tax-assessment-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2009/taxpayer-reliance-on-erroneous-provisional-tax-assessment-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2009/taxpayer-reliance-on-erroneous-provisional-tax-assessment-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2008/federal-supreme-court-upholds-detention-pending-deportation-for-unidentified-individual</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2008/federal-supreme-court-upholds-detention-pending-deportation-for-unidentified-individual"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2008/federal-supreme-court-upholds-detention-pending-deportation-for-unidentified-individual"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2008/federal-supreme-court-upholds-detention-pending-deportation-for-unidentified-individual"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2008/federal-supreme-court-upholds-detention-pending-deportation-for-unidentified-individual"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2008/federal-supreme-court-upholds-detention-pending-deportation-for-unidentified-individual"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_389-2007/federal-supreme-court-upholds-removal-detention-for-asylum-evader</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2007/federal-supreme-court-upholds-removal-detention-for-asylum-evader"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_389-2007/federal-supreme-court-upholds-removal-detention-for-asylum-evader"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_389-2007/federal-supreme-court-upholds-removal-detention-for-asylum-evader"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_389-2007/federal-supreme-court-upholds-removal-detention-for-asylum-evader"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_389-2007/federal-supreme-court-upholds-removal-detention-for-asylum-evader"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2025/iranian-national-s-appeal-against-residence-non-renewal-and-expulsion-dismissed-due-to-late-filing-and-lack-of-substantive-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2025/iranian-national-s-appeal-against-residence-non-renewal-and-expulsion-dismissed-due-to-late-filing-and-lack-of-substantive-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2025/iranian-national-s-appeal-against-residence-non-renewal-and-expulsion-dismissed-due-to-late-filing-and-lack-of-substantive-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2025/iranian-national-s-appeal-against-residence-non-renewal-and-expulsion-dismissed-due-to-late-filing-and-lack-of-substantive-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2025/iranian-national-s-appeal-against-residence-non-renewal-and-expulsion-dismissed-due-to-late-filing-and-lack-of-substantive-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2025/iranian-national-s-appeal-against-residence-non-renewal-and-expulsion-dismissed-due-to-late-filing-and-lack-of-substantive-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2023/kosovan-family-s-hardship-appeal-for-residence-permit-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2023/kosovan-family-s-hardship-appeal-for-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2023/kosovan-family-s-hardship-appeal-for-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2023/kosovan-family-s-hardship-appeal-for-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2023/kosovan-family-s-hardship-appeal-for-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2023/kosovan-family-s-hardship-appeal-for-residence-permit-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2022/residence-permit-denial-for-non-eu-citizen-after-short-term-marriage-breakdown-due-to-insufficient-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2022/residence-permit-denial-for-non-eu-citizen-after-short-term-marriage-breakdown-due-to-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2022/residence-permit-denial-for-non-eu-citizen-after-short-term-marriage-breakdown-due-to-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2022/residence-permit-denial-for-non-eu-citizen-after-short-term-marriage-breakdown-due-to-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2022/residence-permit-denial-for-non-eu-citizen-after-short-term-marriage-breakdown-due-to-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2022/residence-permit-denial-for-non-eu-citizen-after-short-term-marriage-breakdown-due-to-insufficient-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2021/macedonian-national-v-cantonal-court-revocation-of-settlement-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2021/macedonian-national-v-cantonal-court-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2021/macedonian-national-v-cantonal-court-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2021/macedonian-national-v-cantonal-court-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2021/macedonian-national-v-cantonal-court-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2021/macedonian-national-v-cantonal-court-revocation-of-settlement-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2020/nuclear-plant-operator-v-stenfo-risk-budget-reduction-for-decommissioning-fund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2020/nuclear-plant-operator-v-stenfo-risk-budget-reduction-for-decommissioning-fund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2020/nuclear-plant-operator-v-stenfo-risk-budget-reduction-for-decommissioning-fund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2020/nuclear-plant-operator-v-stenfo-risk-budget-reduction-for-decommissioning-fund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2020/nuclear-plant-operator-v-stenfo-risk-budget-reduction-for-decommissioning-fund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2020/nuclear-plant-operator-v-stenfo-risk-budget-reduction-for-decommissioning-fund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2019/asylum-seeker-detention-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2019/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2019/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2019/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2019/asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2019/asylum-seeker-detention-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2018/tax-appeal-inadmissibility-due-to-lack-of-specific-legal-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2018/tax-appeal-inadmissibility-due-to-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2018/tax-appeal-inadmissibility-due-to-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2018/tax-appeal-inadmissibility-due-to-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2018/tax-appeal-inadmissibility-due-to-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2018/tax-appeal-inadmissibility-due-to-lack-of-specific-legal-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2017/denial-of-late-family-reunification-permit-to-adult-child-of-naturalized-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2017/denial-of-late-family-reunification-permit-to-adult-child-of-naturalized-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2017/denial-of-late-family-reunification-permit-to-adult-child-of-naturalized-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2017/denial-of-late-family-reunification-permit-to-adult-child-of-naturalized-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2017/denial-of-late-family-reunification-permit-to-adult-child-of-naturalized-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2017/denial-of-late-family-reunification-permit-to-adult-child-of-naturalized-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2016/taxation-of-debt-forgiveness-upon-sale-of-property-post-liquidation-agreement-expiry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2016/taxation-of-debt-forgiveness-upon-sale-of-property-post-liquidation-agreement-expiry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2016/taxation-of-debt-forgiveness-upon-sale-of-property-post-liquidation-agreement-expiry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2016/taxation-of-debt-forgiveness-upon-sale-of-property-post-liquidation-agreement-expiry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2016/taxation-of-debt-forgiveness-upon-sale-of-property-post-liquidation-agreement-expiry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2016/taxation-of-debt-forgiveness-upon-sale-of-property-post-liquidation-agreement-expiry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2015/revocation-of-residence-permit-for-repeated-serious-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2015/revocation-of-residence-permit-for-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2015/revocation-of-residence-permit-for-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2015/revocation-of-residence-permit-for-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2015/revocation-of-residence-permit-for-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2015/revocation-of-residence-permit-for-repeated-serious-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2014/taxpayer-v-cantonal-tax-authority-exhaustion-of-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2014/taxpayer-v-cantonal-tax-authority-exhaustion-of-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2014/taxpayer-v-cantonal-tax-authority-exhaustion-of-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2014/taxpayer-v-cantonal-tax-authority-exhaustion-of-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2014/taxpayer-v-cantonal-tax-authority-exhaustion-of-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2014/taxpayer-v-cantonal-tax-authority-exhaustion-of-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2013/brazilian-national-divorcee-residence-permit-refusal-upheld-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2013/brazilian-national-divorcee-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2013/brazilian-national-divorcee-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2013/brazilian-national-divorcee-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2013/brazilian-national-divorcee-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2013/brazilian-national-divorcee-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2012/laboratory-service-provider-challenge-to-hospital-group-s-termination-of-procurement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2012/laboratory-service-provider-challenge-to-hospital-group-s-termination-of-procurement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2012/laboratory-service-provider-challenge-to-hospital-group-s-termination-of-procurement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2012/laboratory-service-provider-challenge-to-hospital-group-s-termination-of-procurement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2012/laboratory-service-provider-challenge-to-hospital-group-s-termination-of-procurement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2012/laboratory-service-provider-challenge-to-hospital-group-s-termination-of-procurement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2011/refusal-of-residence-permit-and-deportation-of-adult-son-rejected-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2011/refusal-of-residence-permit-and-deportation-of-adult-son-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2011/refusal-of-residence-permit-and-deportation-of-adult-son-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2011/refusal-of-residence-permit-and-deportation-of-adult-son-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2011/refusal-of-residence-permit-and-deportation-of-adult-son-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2011/refusal-of-residence-permit-and-deportation-of-adult-son-rejected-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2010/sale-of-shares-followed-by-option-buy-back-indirect-partial-liquidation-tax-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2010/sale-of-shares-followed-by-option-buy-back-indirect-partial-liquidation-tax-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2010/sale-of-shares-followed-by-option-buy-back-indirect-partial-liquidation-tax-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2010/sale-of-shares-followed-by-option-buy-back-indirect-partial-liquidation-tax-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2010/sale-of-shares-followed-by-option-buy-back-indirect-partial-liquidation-tax-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2010/sale-of-shares-followed-by-option-buy-back-indirect-partial-liquidation-tax-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2009/pakistani-national-s-residence-permit-extension-denied-due-to-lack-of-genuine-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2009/pakistani-national-s-residence-permit-extension-denied-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2009/pakistani-national-s-residence-permit-extension-denied-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2009/pakistani-national-s-residence-permit-extension-denied-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2009/pakistani-national-s-residence-permit-extension-denied-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2009/pakistani-national-s-residence-permit-extension-denied-due-to-lack-of-genuine-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2008/farmer-v-authority-improper-withdrawal-of-farm-subsidies-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2008/farmer-v-authority-improper-withdrawal-of-farm-subsidies-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2008/farmer-v-authority-improper-withdrawal-of-farm-subsidies-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2008/farmer-v-authority-improper-withdrawal-of-farm-subsidies-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2008/farmer-v-authority-improper-withdrawal-of-farm-subsidies-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2008/farmer-v-authority-improper-withdrawal-of-farm-subsidies-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_388-2007/customs-certificate-rectification-refused-for-tomato-imports</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2007/customs-certificate-rectification-refused-for-tomato-imports"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_388-2007/customs-certificate-rectification-refused-for-tomato-imports"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_388-2007/customs-certificate-rectification-refused-for-tomato-imports"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_388-2007/customs-certificate-rectification-refused-for-tomato-imports"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_388-2007/customs-certificate-rectification-refused-for-tomato-imports"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2025/swiss-federal-supreme-court-dismisses-appeal-on-police-action-and-state-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2025/swiss-federal-supreme-court-dismisses-appeal-on-police-action-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2025/swiss-federal-supreme-court-dismisses-appeal-on-police-action-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2025/swiss-federal-supreme-court-dismisses-appeal-on-police-action-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2025/swiss-federal-supreme-court-dismisses-appeal-on-police-action-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2025/swiss-federal-supreme-court-dismisses-appeal-on-police-action-and-state-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2024/claimant-v-municipality-state-liability-for-permit-delays-and-abuse-of-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2024/claimant-v-municipality-state-liability-for-permit-delays-and-abuse-of-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2024/claimant-v-municipality-state-liability-for-permit-delays-and-abuse-of-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2024/claimant-v-municipality-state-liability-for-permit-delays-and-abuse-of-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2024/claimant-v-municipality-state-liability-for-permit-delays-and-abuse-of-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2024/claimant-v-municipality-state-liability-for-permit-delays-and-abuse-of-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2023/algerian-national-s-detention-upheld-pending-expulsion-despite-temporary-asylum-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2023/algerian-national-s-detention-upheld-pending-expulsion-despite-temporary-asylum-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2023/algerian-national-s-detention-upheld-pending-expulsion-despite-temporary-asylum-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2023/algerian-national-s-detention-upheld-pending-expulsion-despite-temporary-asylum-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2023/algerian-national-s-detention-upheld-pending-expulsion-despite-temporary-asylum-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2023/algerian-national-s-detention-upheld-pending-expulsion-despite-temporary-asylum-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2022/iraqi-asylum-seeker-s-appeal-blocked-by-procedural-defects-and-asylum-appeal-bar</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2022/iraqi-asylum-seeker-s-appeal-blocked-by-procedural-defects-and-asylum-appeal-bar"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2022/iraqi-asylum-seeker-s-appeal-blocked-by-procedural-defects-and-asylum-appeal-bar"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2022/iraqi-asylum-seeker-s-appeal-blocked-by-procedural-defects-and-asylum-appeal-bar"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2022/iraqi-asylum-seeker-s-appeal-blocked-by-procedural-defects-and-asylum-appeal-bar"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2022/iraqi-asylum-seeker-s-appeal-blocked-by-procedural-defects-and-asylum-appeal-bar"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2021/physician-loses-methadone-permit-over-drug-dispensing-and-record-keeping-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2021/physician-loses-methadone-permit-over-drug-dispensing-and-record-keeping-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2021/physician-loses-methadone-permit-over-drug-dispensing-and-record-keeping-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2021/physician-loses-methadone-permit-over-drug-dispensing-and-record-keeping-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2021/physician-loses-methadone-permit-over-drug-dispensing-and-record-keeping-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2021/physician-loses-methadone-permit-over-drug-dispensing-and-record-keeping-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2020/swiss-trading-company-vat-reassessment-challenge-on-acquisition-tax-for-foreign-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2020/swiss-trading-company-vat-reassessment-challenge-on-acquisition-tax-for-foreign-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2020/swiss-trading-company-vat-reassessment-challenge-on-acquisition-tax-for-foreign-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2020/swiss-trading-company-vat-reassessment-challenge-on-acquisition-tax-for-foreign-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2020/swiss-trading-company-vat-reassessment-challenge-on-acquisition-tax-for-foreign-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2020/swiss-trading-company-vat-reassessment-challenge-on-acquisition-tax-for-foreign-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2019/canadian-residents-v-schwyz-cantonal-tax-administration-late-objection-and-reinstatement-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2019/canadian-residents-v-schwyz-cantonal-tax-administration-late-objection-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2019/canadian-residents-v-schwyz-cantonal-tax-administration-late-objection-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2019/canadian-residents-v-schwyz-cantonal-tax-administration-late-objection-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2019/canadian-residents-v-schwyz-cantonal-tax-administration-late-objection-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2019/canadian-residents-v-schwyz-cantonal-tax-administration-late-objection-and-reinstatement-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2018/systemically-important-bank-v-finma-challenge-to-capital-requirement-order-on-interest-rate-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2018/systemically-important-bank-v-finma-challenge-to-capital-requirement-order-on-interest-rate-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2018/systemically-important-bank-v-finma-challenge-to-capital-requirement-order-on-interest-rate-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2018/systemically-important-bank-v-finma-challenge-to-capital-requirement-order-on-interest-rate-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2018/systemically-important-bank-v-finma-challenge-to-capital-requirement-order-on-interest-rate-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2018/systemically-important-bank-v-finma-challenge-to-capital-requirement-order-on-interest-rate-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2017/swiss-entry-ban-duration-for-criminal-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2017/swiss-entry-ban-duration-for-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2017/swiss-entry-ban-duration-for-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2017/swiss-entry-ban-duration-for-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2017/swiss-entry-ban-duration-for-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2017/swiss-entry-ban-duration-for-criminal-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2016/federal-tax-administration-v-double-taxation-agreement-assistance-switzerland-sweden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2016/federal-tax-administration-v-double-taxation-agreement-assistance-switzerland-sweden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2016/federal-tax-administration-v-double-taxation-agreement-assistance-switzerland-sweden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2016/federal-tax-administration-v-double-taxation-agreement-assistance-switzerland-sweden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2016/federal-tax-administration-v-double-taxation-agreement-assistance-switzerland-sweden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2016/federal-tax-administration-v-double-taxation-agreement-assistance-switzerland-sweden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2015/revocation-of-settlement-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2015/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2015/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2015/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2015/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2015/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2014/sri-lankan-national-s-residency-permit-revoked-due-to-serious-criminal-record-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2014/sri-lankan-national-s-residency-permit-revoked-due-to-serious-criminal-record-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2014/sri-lankan-national-s-residency-permit-revoked-due-to-serious-criminal-record-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2014/sri-lankan-national-s-residency-permit-revoked-due-to-serious-criminal-record-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2014/sri-lankan-national-s-residency-permit-revoked-due-to-serious-criminal-record-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2014/sri-lankan-national-s-residency-permit-revoked-due-to-serious-criminal-record-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2013/german-insurer-denied-access-to-finma-liquidation-files-based-on-res-judicata</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2013/german-insurer-denied-access-to-finma-liquidation-files-based-on-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2013/german-insurer-denied-access-to-finma-liquidation-files-based-on-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2013/german-insurer-denied-access-to-finma-liquidation-files-based-on-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2013/german-insurer-denied-access-to-finma-liquidation-files-based-on-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2013/german-insurer-denied-access-to-finma-liquidation-files-based-on-res-judicata"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-financial-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-financial-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-severe-financial-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2010/detainee-v-geneva-canton-on-medical-malpractice-and-treatment-cessation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2010/detainee-v-geneva-canton-on-medical-malpractice-and-treatment-cessation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2010/detainee-v-geneva-canton-on-medical-malpractice-and-treatment-cessation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2010/detainee-v-geneva-canton-on-medical-malpractice-and-treatment-cessation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2010/detainee-v-geneva-canton-on-medical-malpractice-and-treatment-cessation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2010/detainee-v-geneva-canton-on-medical-malpractice-and-treatment-cessation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2009/shareholder-bonuses-as-extraordinary-income-during-tax-system-transition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2009/shareholder-bonuses-as-extraordinary-income-during-tax-system-transition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2009/shareholder-bonuses-as-extraordinary-income-during-tax-system-transition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2009/shareholder-bonuses-as-extraordinary-income-during-tax-system-transition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2009/shareholder-bonuses-as-extraordinary-income-during-tax-system-transition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2009/shareholder-bonuses-as-extraordinary-income-during-tax-system-transition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2008/swiss-federal-court-ruling-on-expulsion-of-eu-efta-citizen-under-afmp-standards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2008/swiss-federal-court-ruling-on-expulsion-of-eu-efta-citizen-under-afmp-standards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2008/swiss-federal-court-ruling-on-expulsion-of-eu-efta-citizen-under-afmp-standards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2008/swiss-federal-court-ruling-on-expulsion-of-eu-efta-citizen-under-afmp-standards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2008/swiss-federal-court-ruling-on-expulsion-of-eu-efta-citizen-under-afmp-standards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2008/swiss-federal-court-ruling-on-expulsion-of-eu-efta-citizen-under-afmp-standards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_387-2007/taxation-of-liquidation-surplus-on-named-shareholder-despite-alleged-fiduciary-role</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2007/taxation-of-liquidation-surplus-on-named-shareholder-despite-alleged-fiduciary-role"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_387-2007/taxation-of-liquidation-surplus-on-named-shareholder-despite-alleged-fiduciary-role"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_387-2007/taxation-of-liquidation-surplus-on-named-shareholder-despite-alleged-fiduciary-role"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_387-2007/taxation-of-liquidation-surplus-on-named-shareholder-despite-alleged-fiduciary-role"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_387-2007/taxation-of-liquidation-surplus-on-named-shareholder-despite-alleged-fiduciary-role"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2025/appeal-dismissed-for-unsubstantiated-constitutional-complaints-regarding-state-liability-claim-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2025/appeal-dismissed-for-unsubstantiated-constitutional-complaints-regarding-state-liability-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2025/appeal-dismissed-for-unsubstantiated-constitutional-complaints-regarding-state-liability-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2025/appeal-dismissed-for-unsubstantiated-constitutional-complaints-regarding-state-liability-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2025/appeal-dismissed-for-unsubstantiated-constitutional-complaints-regarding-state-liability-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2025/appeal-dismissed-for-unsubstantiated-constitutional-complaints-regarding-state-liability-claim-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2024/angolan-national-s-residence-permit-revocation-appeal-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2024/angolan-national-s-residence-permit-revocation-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2024/angolan-national-s-residence-permit-revocation-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2024/angolan-national-s-residence-permit-revocation-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2024/angolan-national-s-residence-permit-revocation-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2024/angolan-national-s-residence-permit-revocation-appeal-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2023/service-station-concessionaire-v-canton-regarding-unamortized-reinvestment-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2023/service-station-concessionaire-v-canton-regarding-unamortized-reinvestment-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2023/service-station-concessionaire-v-canton-regarding-unamortized-reinvestment-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2023/service-station-concessionaire-v-canton-regarding-unamortized-reinvestment-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2023/service-station-concessionaire-v-canton-regarding-unamortized-reinvestment-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2023/service-station-concessionaire-v-canton-regarding-unamortized-reinvestment-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2022/taxpayer-failure-to-pay-advance-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2022/taxpayer-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2022/taxpayer-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2022/taxpayer-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2022/taxpayer-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2022/taxpayer-failure-to-pay-advance-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2021/federal-supreme-court-upholds-deportation-of-tunisian-national-after-divorce-due-to-insufficient-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2021/federal-supreme-court-upholds-deportation-of-tunisian-national-after-divorce-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2021/federal-supreme-court-upholds-deportation-of-tunisian-national-after-divorce-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2021/federal-supreme-court-upholds-deportation-of-tunisian-national-after-divorce-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2021/federal-supreme-court-upholds-deportation-of-tunisian-national-after-divorce-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2021/federal-supreme-court-upholds-deportation-of-tunisian-national-after-divorce-due-to-insufficient-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2020/somali-national-v-switzerland-extension-of-removal-detention-and-foreseeability-of-repatriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2020/somali-national-v-switzerland-extension-of-removal-detention-and-foreseeability-of-repatriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2020/somali-national-v-switzerland-extension-of-removal-detention-and-foreseeability-of-repatriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2020/somali-national-v-switzerland-extension-of-removal-detention-and-foreseeability-of-repatriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2020/somali-national-v-switzerland-extension-of-removal-detention-and-foreseeability-of-repatriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2020/somali-national-v-switzerland-extension-of-removal-detention-and-foreseeability-of-repatriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2019/swiss-supreme-court-upholds-revocation-of-residence-permit-after-grievous-bodily-harm-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2019/swiss-supreme-court-upholds-revocation-of-residence-permit-after-grievous-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2019/swiss-supreme-court-upholds-revocation-of-residence-permit-after-grievous-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2019/swiss-supreme-court-upholds-revocation-of-residence-permit-after-grievous-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2019/swiss-supreme-court-upholds-revocation-of-residence-permit-after-grievous-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2019/swiss-supreme-court-upholds-revocation-of-residence-permit-after-grievous-bodily-harm-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2018/residence-permit-denial-for-adult-adoption-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2018/residence-permit-denial-for-adult-adoption-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2018/residence-permit-denial-for-adult-adoption-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2018/residence-permit-denial-for-adult-adoption-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2018/residence-permit-denial-for-adult-adoption-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2018/residence-permit-denial-for-adult-adoption-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2016/federal-supreme-court-decision-on-delayed-family-reunification-based-on-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2016/federal-supreme-court-decision-on-delayed-family-reunification-based-on-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2016/federal-supreme-court-decision-on-delayed-family-reunification-based-on-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2016/federal-supreme-court-decision-on-delayed-family-reunification-based-on-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2016/federal-supreme-court-decision-on-delayed-family-reunification-based-on-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2016/federal-supreme-court-decision-on-delayed-family-reunification-based-on-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2015/federal-court-vs-ubi-factual-reporting-violation-in-radio-broadcast</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2015/federal-court-vs-ubi-factual-reporting-violation-in-radio-broadcast"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2015/federal-court-vs-ubi-factual-reporting-violation-in-radio-broadcast"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2015/federal-court-vs-ubi-factual-reporting-violation-in-radio-broadcast"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2015/federal-court-vs-ubi-factual-reporting-violation-in-radio-broadcast"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2015/federal-court-vs-ubi-factual-reporting-violation-in-radio-broadcast"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2014/casino-gambling-exclusion-private-act-versus-administrative-decree-and-jurisdictional-competence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2014/casino-gambling-exclusion-private-act-versus-administrative-decree-and-jurisdictional-competence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2014/casino-gambling-exclusion-private-act-versus-administrative-decree-and-jurisdictional-competence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2014/casino-gambling-exclusion-private-act-versus-administrative-decree-and-jurisdictional-competence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2014/casino-gambling-exclusion-private-act-versus-administrative-decree-and-jurisdictional-competence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2014/casino-gambling-exclusion-private-act-versus-administrative-decree-and-jurisdictional-competence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2013/kosovo-national-s-permit-transfer-refusal-based-on-social-assistance-overturned-for-lack-of-proportionality-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2013/kosovo-national-s-permit-transfer-refusal-based-on-social-assistance-overturned-for-lack-of-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2013/kosovo-national-s-permit-transfer-refusal-based-on-social-assistance-overturned-for-lack-of-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2013/kosovo-national-s-permit-transfer-refusal-based-on-social-assistance-overturned-for-lack-of-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2013/kosovo-national-s-permit-transfer-refusal-based-on-social-assistance-overturned-for-lack-of-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2013/kosovo-national-s-permit-transfer-refusal-based-on-social-assistance-overturned-for-lack-of-proportionality-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2012/corporation-tax-appeal-on-disallowed-depreciation-and-hidden-profit-distributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2012/corporation-tax-appeal-on-disallowed-depreciation-and-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2012/corporation-tax-appeal-on-disallowed-depreciation-and-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2012/corporation-tax-appeal-on-disallowed-depreciation-and-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2012/corporation-tax-appeal-on-disallowed-depreciation-and-hidden-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2012/corporation-tax-appeal-on-disallowed-depreciation-and-hidden-profit-distributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2010/asylum-seeker-detention-prolongation-feasibility-of-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2010/asylum-seeker-detention-prolongation-feasibility-of-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2010/asylum-seeker-detention-prolongation-feasibility-of-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2010/asylum-seeker-detention-prolongation-feasibility-of-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2010/asylum-seeker-detention-prolongation-feasibility-of-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2010/asylum-seeker-detention-prolongation-feasibility-of-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2009/consumer-protection-appeal-against-sequestration-order-denial-of-suspensive-effect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2009/consumer-protection-appeal-against-sequestration-order-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2009/consumer-protection-appeal-against-sequestration-order-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2009/consumer-protection-appeal-against-sequestration-order-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2009/consumer-protection-appeal-against-sequestration-order-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2009/consumer-protection-appeal-against-sequestration-order-denial-of-suspensive-effect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2008/seizure-and-euthanasia-of-dog-b-upheld-despite-owner-s-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2008/seizure-and-euthanasia-of-dog-b-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2008/seizure-and-euthanasia-of-dog-b-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2008/seizure-and-euthanasia-of-dog-b-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2008/seizure-and-euthanasia-of-dog-b-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2008/seizure-and-euthanasia-of-dog-b-upheld-despite-owner-s-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_386-2007/detention-pending-deportation-extension-upheld-despite-long-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2007/detention-pending-deportation-extension-upheld-despite-long-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_386-2007/detention-pending-deportation-extension-upheld-despite-long-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_386-2007/detention-pending-deportation-extension-upheld-despite-long-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_386-2007/detention-pending-deportation-extension-upheld-despite-long-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_386-2007/detention-pending-deportation-extension-upheld-despite-long-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2024/student-challenge-to-failing-examination-grade-and-procedural-due-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2024/student-challenge-to-failing-examination-grade-and-procedural-due-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2024/student-challenge-to-failing-examination-grade-and-procedural-due-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2024/student-challenge-to-failing-examination-grade-and-procedural-due-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2024/student-challenge-to-failing-examination-grade-and-procedural-due-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2024/student-challenge-to-failing-examination-grade-and-procedural-due-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2023/firearms-seizure-appeal-dismissed-for-procedural-inadmissibility-and-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2023/firearms-seizure-appeal-dismissed-for-procedural-inadmissibility-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2023/firearms-seizure-appeal-dismissed-for-procedural-inadmissibility-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2023/firearms-seizure-appeal-dismissed-for-procedural-inadmissibility-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2023/firearms-seizure-appeal-dismissed-for-procedural-inadmissibility-and-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2023/firearms-seizure-appeal-dismissed-for-procedural-inadmissibility-and-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2022/rejection-of-legal-aid-for-state-liability-claim-based-on-alleged-judicial-error-in-partnership-status-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2022/rejection-of-legal-aid-for-state-liability-claim-based-on-alleged-judicial-error-in-partnership-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2022/rejection-of-legal-aid-for-state-liability-claim-based-on-alleged-judicial-error-in-partnership-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2022/rejection-of-legal-aid-for-state-liability-claim-based-on-alleged-judicial-error-in-partnership-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2022/rejection-of-legal-aid-for-state-liability-claim-based-on-alleged-judicial-error-in-partnership-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2022/rejection-of-legal-aid-for-state-liability-claim-based-on-alleged-judicial-error-in-partnership-status-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2021/student-educational-placement-funding-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2021/student-educational-placement-funding-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2021/student-educational-placement-funding-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2021/student-educational-placement-funding-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2021/student-educational-placement-funding-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2021/student-educational-placement-funding-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2020/foundation-tax-exemption-denial-due-to-conflict-of-interest-in-asset-management</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2020/foundation-tax-exemption-denial-due-to-conflict-of-interest-in-asset-management"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2020/foundation-tax-exemption-denial-due-to-conflict-of-interest-in-asset-management"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2020/foundation-tax-exemption-denial-due-to-conflict-of-interest-in-asset-management"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2020/foundation-tax-exemption-denial-due-to-conflict-of-interest-in-asset-management"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2020/foundation-tax-exemption-denial-due-to-conflict-of-interest-in-asset-management"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2019/hungarian-citizen-v-st-gallen-cantonal-administrative-court-residence-permit-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2019/hungarian-citizen-v-st-gallen-cantonal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2019/hungarian-citizen-v-st-gallen-cantonal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2019/hungarian-citizen-v-st-gallen-cantonal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2019/hungarian-citizen-v-st-gallen-cantonal-administrative-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2019/hungarian-citizen-v-st-gallen-cantonal-administrative-court-residence-permit-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2018/federal-supreme-court-review-of-permit-revocation-based-on-past-violent-conviction-of-integrated-non-eu-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2018/federal-supreme-court-review-of-permit-revocation-based-on-past-violent-conviction-of-integrated-non-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2018/federal-supreme-court-review-of-permit-revocation-based-on-past-violent-conviction-of-integrated-non-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2018/federal-supreme-court-review-of-permit-revocation-based-on-past-violent-conviction-of-integrated-non-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2018/federal-supreme-court-review-of-permit-revocation-based-on-past-violent-conviction-of-integrated-non-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2018/federal-supreme-court-review-of-permit-revocation-based-on-past-violent-conviction-of-integrated-non-eu-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2017/tax-appeal-regarding-depreciation-of-non-qualifying-business-costs-and-non-business-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2017/tax-appeal-regarding-depreciation-of-non-qualifying-business-costs-and-non-business-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2017/tax-appeal-regarding-depreciation-of-non-qualifying-business-costs-and-non-business-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2017/tax-appeal-regarding-depreciation-of-non-qualifying-business-costs-and-non-business-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2017/tax-appeal-regarding-depreciation-of-non-qualifying-business-costs-and-non-business-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2017/tax-appeal-regarding-depreciation-of-non-qualifying-business-costs-and-non-business-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2016/kosovan-national-v-swiss-migration-secretariat-residency-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2016/kosovan-national-v-swiss-migration-secretariat-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2016/kosovan-national-v-swiss-migration-secretariat-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2016/kosovan-national-v-swiss-migration-secretariat-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2016/kosovan-national-v-swiss-migration-secretariat-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2016/kosovan-national-v-swiss-migration-secretariat-residency-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2014/federal-supreme-court-upholds-expulsion-of-turkish-national-due-to-lack-of-integration-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2014/federal-supreme-court-upholds-expulsion-of-turkish-national-due-to-lack-of-integration-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2014/federal-supreme-court-upholds-expulsion-of-turkish-national-due-to-lack-of-integration-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2014/federal-supreme-court-upholds-expulsion-of-turkish-national-due-to-lack-of-integration-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2014/federal-supreme-court-upholds-expulsion-of-turkish-national-due-to-lack-of-integration-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2014/federal-supreme-court-upholds-expulsion-of-turkish-national-due-to-lack-of-integration-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2012/institution-v-cantonal-court-communal-professional-tax-fine-jurisdiction-and-legality-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2012/institution-v-cantonal-court-communal-professional-tax-fine-jurisdiction-and-legality-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2012/institution-v-cantonal-court-communal-professional-tax-fine-jurisdiction-and-legality-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2012/institution-v-cantonal-court-communal-professional-tax-fine-jurisdiction-and-legality-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2012/institution-v-cantonal-court-communal-professional-tax-fine-jurisdiction-and-legality-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2012/institution-v-cantonal-court-communal-professional-tax-fine-jurisdiction-and-legality-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2011/taxability-of-capital-gain-from-share-sale-private-asset-management-vs-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2011/taxability-of-capital-gain-from-share-sale-private-asset-management-vs-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2011/taxability-of-capital-gain-from-share-sale-private-asset-management-vs-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2011/taxability-of-capital-gain-from-share-sale-private-asset-management-vs-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2011/taxability-of-capital-gain-from-share-sale-private-asset-management-vs-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2011/taxability-of-capital-gain-from-share-sale-private-asset-management-vs-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2010/complainant-lacks-standing-to-appeal-decision-not-to-discipline-lawyer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2010/complainant-lacks-standing-to-appeal-decision-not-to-discipline-lawyer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2010/complainant-lacks-standing-to-appeal-decision-not-to-discipline-lawyer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2010/complainant-lacks-standing-to-appeal-decision-not-to-discipline-lawyer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2010/complainant-lacks-standing-to-appeal-decision-not-to-discipline-lawyer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2010/complainant-lacks-standing-to-appeal-decision-not-to-discipline-lawyer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2009/publishing-company-v-swiss-post-on-periodical-mailing-rates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2009/publishing-company-v-swiss-post-on-periodical-mailing-rates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2009/publishing-company-v-swiss-post-on-periodical-mailing-rates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2009/publishing-company-v-swiss-post-on-periodical-mailing-rates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2009/publishing-company-v-swiss-post-on-periodical-mailing-rates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2009/publishing-company-v-swiss-post-on-periodical-mailing-rates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2008/foreign-national-expulsion-despite-marriage-to-swiss-citizen-due-to-serious-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2008/foreign-national-expulsion-despite-marriage-to-swiss-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2008/foreign-national-expulsion-despite-marriage-to-swiss-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2008/foreign-national-expulsion-despite-marriage-to-swiss-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2008/foreign-national-expulsion-despite-marriage-to-swiss-citizen-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2008/foreign-national-expulsion-despite-marriage-to-swiss-citizen-due-to-serious-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_385-2007/federal-court-confirms-detention-extension-for-asylum-seeker-evading-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2007/federal-court-confirms-detention-extension-for-asylum-seeker-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_385-2007/federal-court-confirms-detention-extension-for-asylum-seeker-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_385-2007/federal-court-confirms-detention-extension-for-asylum-seeker-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_385-2007/federal-court-confirms-detention-extension-for-asylum-seeker-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_385-2007/federal-court-confirms-detention-extension-for-asylum-seeker-evading-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2024/kosovo-national-s-residence-permit-revocation-after-eu-spouse-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2024/kosovo-national-s-residence-permit-revocation-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2024/kosovo-national-s-residence-permit-revocation-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2024/kosovo-national-s-residence-permit-revocation-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2024/kosovo-national-s-residence-permit-revocation-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2024/kosovo-national-s-residence-permit-revocation-after-eu-spouse-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2023/foreign-national-s-appeal-dismissed-for-non-payment-of-advance-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2023/foreign-national-s-appeal-dismissed-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2023/foreign-national-s-appeal-dismissed-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2023/foreign-national-s-appeal-dismissed-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2023/foreign-national-s-appeal-dismissed-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2023/foreign-national-s-appeal-dismissed-for-non-payment-of-advance-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2022/auditor-accreditation-withdrawal-annulled-due-to-lack-of-public-hearing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2022/auditor-accreditation-withdrawal-annulled-due-to-lack-of-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2022/auditor-accreditation-withdrawal-annulled-due-to-lack-of-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2022/auditor-accreditation-withdrawal-annulled-due-to-lack-of-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2022/auditor-accreditation-withdrawal-annulled-due-to-lack-of-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2022/auditor-accreditation-withdrawal-annulled-due-to-lack-of-public-hearing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2021/revocation-of-residence-permits-due-to-severe-indebtedness-and-criminal-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2021/revocation-of-residence-permits-due-to-severe-indebtedness-and-criminal-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2021/revocation-of-residence-permits-due-to-severe-indebtedness-and-criminal-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2021/revocation-of-residence-permits-due-to-severe-indebtedness-and-criminal-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2021/revocation-of-residence-permits-due-to-severe-indebtedness-and-criminal-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2021/revocation-of-residence-permits-due-to-severe-indebtedness-and-criminal-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2020/algerian-national-v-detention-extension-legality-appeal-sufficiency-of-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2020/algerian-national-v-detention-extension-legality-appeal-sufficiency-of-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2020/algerian-national-v-detention-extension-legality-appeal-sufficiency-of-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2020/algerian-national-v-detention-extension-legality-appeal-sufficiency-of-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2020/algerian-national-v-detention-extension-legality-appeal-sufficiency-of-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2020/algerian-national-v-detention-extension-legality-appeal-sufficiency-of-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2019/company-tax-jurisdiction-dispute-zug-vs-basel-landschaft</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2019/company-tax-jurisdiction-dispute-zug-vs-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2019/company-tax-jurisdiction-dispute-zug-vs-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2019/company-tax-jurisdiction-dispute-zug-vs-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2019/company-tax-jurisdiction-dispute-zug-vs-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2019/company-tax-jurisdiction-dispute-zug-vs-basel-landschaft"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2018/liquidated-company-v-finma-appeal-dismissed-as-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2018/liquidated-company-v-finma-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2018/liquidated-company-v-finma-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2018/liquidated-company-v-finma-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2018/liquidated-company-v-finma-appeal-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2018/liquidated-company-v-finma-appeal-dismissed-as-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2017/federal-supreme-court-upholds-appeal-on-due-process-violations-in-deportation-detention-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2017/federal-supreme-court-upholds-appeal-on-due-process-violations-in-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2017/federal-supreme-court-upholds-appeal-on-due-process-violations-in-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2017/federal-supreme-court-upholds-appeal-on-due-process-violations-in-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2017/federal-supreme-court-upholds-appeal-on-due-process-violations-in-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2017/federal-supreme-court-upholds-appeal-on-due-process-violations-in-deportation-detention-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2016/procurement-award-annulment-due-to-missing-mandatory-transport-license</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2016/procurement-award-annulment-due-to-missing-mandatory-transport-license"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2016/procurement-award-annulment-due-to-missing-mandatory-transport-license"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2016/procurement-award-annulment-due-to-missing-mandatory-transport-license"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2016/procurement-award-annulment-due-to-missing-mandatory-transport-license"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2016/procurement-award-annulment-due-to-missing-mandatory-transport-license"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2015/tax-assessment-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2015/tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2015/tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2015/tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2015/tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2015/tax-assessment-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2014/finma-v-federal-administrative-court-liquidator-appointment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2014/finma-v-federal-administrative-court-liquidator-appointment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2014/finma-v-federal-administrative-court-liquidator-appointment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2014/finma-v-federal-administrative-court-liquidator-appointment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2014/finma-v-federal-administrative-court-liquidator-appointment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2014/finma-v-federal-administrative-court-liquidator-appointment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2013/couple-denied-deduction-for-property-acquisition-costs-as-non-deductible-capital-expenditure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2013/couple-denied-deduction-for-property-acquisition-costs-as-non-deductible-capital-expenditure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2013/couple-denied-deduction-for-property-acquisition-costs-as-non-deductible-capital-expenditure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2013/couple-denied-deduction-for-property-acquisition-costs-as-non-deductible-capital-expenditure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2013/couple-denied-deduction-for-property-acquisition-costs-as-non-deductible-capital-expenditure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2013/couple-denied-deduction-for-property-acquisition-costs-as-non-deductible-capital-expenditure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2012/appellants-withdraw-appeal-against-classification-of-pasture-area</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2012/appellants-withdraw-appeal-against-classification-of-pasture-area"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2012/appellants-withdraw-appeal-against-classification-of-pasture-area"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2012/appellants-withdraw-appeal-against-classification-of-pasture-area"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2012/appellants-withdraw-appeal-against-classification-of-pasture-area"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2012/appellants-withdraw-appeal-against-classification-of-pasture-area"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2011/belarusian-national-residency-permit-refusal-upheld-due-to-existing-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2011/belarusian-national-residency-permit-refusal-upheld-due-to-existing-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2011/belarusian-national-residency-permit-refusal-upheld-due-to-existing-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2011/belarusian-national-residency-permit-refusal-upheld-due-to-existing-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2011/belarusian-national-residency-permit-refusal-upheld-due-to-existing-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2011/belarusian-national-residency-permit-refusal-upheld-due-to-existing-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2010/asylum-seeker-denied-permit-extension-after-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2010/asylum-seeker-denied-permit-extension-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2010/asylum-seeker-denied-permit-extension-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2010/asylum-seeker-denied-permit-extension-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2010/asylum-seeker-denied-permit-extension-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2010/asylum-seeker-denied-permit-extension-after-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2009/swiss-parliamentarian-s-challenge-to-hardship-commission-decree-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2009/swiss-parliamentarian-s-challenge-to-hardship-commission-decree-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2009/swiss-parliamentarian-s-challenge-to-hardship-commission-decree-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2009/swiss-parliamentarian-s-challenge-to-hardship-commission-decree-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2009/swiss-parliamentarian-s-challenge-to-hardship-commission-decree-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2009/swiss-parliamentarian-s-challenge-to-hardship-commission-decree-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2008/taxpayer-appeal-regarding-tenant-rental-deduction-vs-homeowner-imputed-values</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2008/taxpayer-appeal-regarding-tenant-rental-deduction-vs-homeowner-imputed-values"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2008/taxpayer-appeal-regarding-tenant-rental-deduction-vs-homeowner-imputed-values"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2008/taxpayer-appeal-regarding-tenant-rental-deduction-vs-homeowner-imputed-values"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2008/taxpayer-appeal-regarding-tenant-rental-deduction-vs-homeowner-imputed-values"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2008/taxpayer-appeal-regarding-tenant-rental-deduction-vs-homeowner-imputed-values"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_384-2007/georgian-national-s-removal-detention-upheld-due-to-absconding-risk-and-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2007/georgian-national-s-removal-detention-upheld-due-to-absconding-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_384-2007/georgian-national-s-removal-detention-upheld-due-to-absconding-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_384-2007/georgian-national-s-removal-detention-upheld-due-to-absconding-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_384-2007/georgian-national-s-removal-detention-upheld-due-to-absconding-risk-and-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_384-2007/georgian-national-s-removal-detention-upheld-due-to-absconding-risk-and-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2025/federal-supreme-court-dismisses-appeal-against-deportation-order-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2025/federal-supreme-court-dismisses-appeal-against-deportation-order-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2025/federal-supreme-court-dismisses-appeal-against-deportation-order-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2025/federal-supreme-court-dismisses-appeal-against-deportation-order-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2025/federal-supreme-court-dismisses-appeal-against-deportation-order-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2025/federal-supreme-court-dismisses-appeal-against-deportation-order-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2024/mother-s-appeal-inadmissible-due-to-non-payment-of-advanced-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2024/mother-s-appeal-inadmissible-due-to-non-payment-of-advanced-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2024/mother-s-appeal-inadmissible-due-to-non-payment-of-advanced-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2024/mother-s-appeal-inadmissible-due-to-non-payment-of-advanced-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2024/mother-s-appeal-inadmissible-due-to-non-payment-of-advanced-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2024/mother-s-appeal-inadmissible-due-to-non-payment-of-advanced-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2023/inadmissibility-of-appeal-due-to-untimely-court-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2023/inadmissibility-of-appeal-due-to-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2023/inadmissibility-of-appeal-due-to-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2023/inadmissibility-of-appeal-due-to-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2023/inadmissibility-of-appeal-due-to-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2023/inadmissibility-of-appeal-due-to-untimely-court-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2022/taxpayer-fails-to-prove-tax-exempt-casino-winnings-in-estimated-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2022/taxpayer-fails-to-prove-tax-exempt-casino-winnings-in-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2022/taxpayer-fails-to-prove-tax-exempt-casino-winnings-in-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2022/taxpayer-fails-to-prove-tax-exempt-casino-winnings-in-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2022/taxpayer-fails-to-prove-tax-exempt-casino-winnings-in-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2022/taxpayer-fails-to-prove-tax-exempt-casino-winnings-in-estimated-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2021/somali-national-s-appeal-against-removal-detention-denial-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2021/somali-national-s-appeal-against-removal-detention-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2021/somali-national-s-appeal-against-removal-detention-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2021/somali-national-s-appeal-against-removal-detention-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2021/somali-national-s-appeal-against-removal-detention-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2021/somali-national-s-appeal-against-removal-detention-denial-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2020/weko-cartel-sanctions-procedure-scope-of-nemo-tenetur-for-former-corporate-officers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2020/weko-cartel-sanctions-procedure-scope-of-nemo-tenetur-for-former-corporate-officers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2020/weko-cartel-sanctions-procedure-scope-of-nemo-tenetur-for-former-corporate-officers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2020/weko-cartel-sanctions-procedure-scope-of-nemo-tenetur-for-former-corporate-officers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2020/weko-cartel-sanctions-procedure-scope-of-nemo-tenetur-for-former-corporate-officers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2020/weko-cartel-sanctions-procedure-scope-of-nemo-tenetur-for-former-corporate-officers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2019/tax-authority-appeal-on-ex-officio-assessment-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2019/tax-authority-appeal-on-ex-officio-assessment-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2019/tax-authority-appeal-on-ex-officio-assessment-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2019/tax-authority-appeal-on-ex-officio-assessment-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2019/tax-authority-appeal-on-ex-officio-assessment-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2019/tax-authority-appeal-on-ex-officio-assessment-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2018/federal-supreme-court-decision-on-hidden-profit-distributions-in-corporate-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2018/federal-supreme-court-decision-on-hidden-profit-distributions-in-corporate-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2018/federal-supreme-court-decision-on-hidden-profit-distributions-in-corporate-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2018/federal-supreme-court-decision-on-hidden-profit-distributions-in-corporate-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2018/federal-supreme-court-decision-on-hidden-profit-distributions-in-corporate-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2018/federal-supreme-court-decision-on-hidden-profit-distributions-in-corporate-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2017/foreign-national-detention-pending-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2017/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2017/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2017/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2017/foreign-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2017/foreign-national-detention-pending-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2016/property-owners-association-v-television-broadcast-on-lake-access-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2016/property-owners-association-v-television-broadcast-on-lake-access-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2016/property-owners-association-v-television-broadcast-on-lake-access-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2016/property-owners-association-v-television-broadcast-on-lake-access-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2016/property-owners-association-v-television-broadcast-on-lake-access-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2016/property-owners-association-v-television-broadcast-on-lake-access-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2015/exclusion-order-of-foreign-national-for-general-criminal-recidivism-in-urban-area</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2015/exclusion-order-of-foreign-national-for-general-criminal-recidivism-in-urban-area"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2015/exclusion-order-of-foreign-national-for-general-criminal-recidivism-in-urban-area"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2015/exclusion-order-of-foreign-national-for-general-criminal-recidivism-in-urban-area"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2015/exclusion-order-of-foreign-national-for-general-criminal-recidivism-in-urban-area"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2015/exclusion-order-of-foreign-national-for-general-criminal-recidivism-in-urban-area"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2014/joint-venture-contract-award-confirmation-over-interpretation-of-tender-reference-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2014/joint-venture-contract-award-confirmation-over-interpretation-of-tender-reference-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2014/joint-venture-contract-award-confirmation-over-interpretation-of-tender-reference-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2014/joint-venture-contract-award-confirmation-over-interpretation-of-tender-reference-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2014/joint-venture-contract-award-confirmation-over-interpretation-of-tender-reference-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2014/joint-venture-contract-award-confirmation-over-interpretation-of-tender-reference-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2013/federal-tax-administration-v-corporation-withholding-tax-refund-denial-for-dividend-stripping-transaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2013/federal-tax-administration-v-corporation-withholding-tax-refund-denial-for-dividend-stripping-transaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2013/federal-tax-administration-v-corporation-withholding-tax-refund-denial-for-dividend-stripping-transaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2013/federal-tax-administration-v-corporation-withholding-tax-refund-denial-for-dividend-stripping-transaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2013/federal-tax-administration-v-corporation-withholding-tax-refund-denial-for-dividend-stripping-transaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2013/federal-tax-administration-v-corporation-withholding-tax-refund-denial-for-dividend-stripping-transaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2012/couple-v-federal-tax-administration-depreciation-of-replacement-asset-following-tax-exempt-land-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2012/couple-v-federal-tax-administration-depreciation-of-replacement-asset-following-tax-exempt-land-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2012/couple-v-federal-tax-administration-depreciation-of-replacement-asset-following-tax-exempt-land-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2012/couple-v-federal-tax-administration-depreciation-of-replacement-asset-following-tax-exempt-land-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2012/couple-v-federal-tax-administration-depreciation-of-replacement-asset-following-tax-exempt-land-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2012/couple-v-federal-tax-administration-depreciation-of-replacement-asset-following-tax-exempt-land-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2011/taxpayer-vs-cantonal-tax-authority-deduction-for-equitable-compensation-and-inheritance-inclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2011/taxpayer-vs-cantonal-tax-authority-deduction-for-equitable-compensation-and-inheritance-inclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2011/taxpayer-vs-cantonal-tax-authority-deduction-for-equitable-compensation-and-inheritance-inclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2011/taxpayer-vs-cantonal-tax-authority-deduction-for-equitable-compensation-and-inheritance-inclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2011/taxpayer-vs-cantonal-tax-authority-deduction-for-equitable-compensation-and-inheritance-inclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2011/taxpayer-vs-cantonal-tax-authority-deduction-for-equitable-compensation-and-inheritance-inclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2010/national-equestrian-sports-association-tax-exemption-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2010/national-equestrian-sports-association-tax-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2010/national-equestrian-sports-association-tax-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2010/national-equestrian-sports-association-tax-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2010/national-equestrian-sports-association-tax-exemption-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2010/national-equestrian-sports-association-tax-exemption-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2009/residence-permit-revocation-for-fraudulent-concealment-of-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2009/residence-permit-revocation-for-fraudulent-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2009/residence-permit-revocation-for-fraudulent-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2009/residence-permit-revocation-for-fraudulent-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2009/residence-permit-revocation-for-fraudulent-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2009/residence-permit-revocation-for-fraudulent-concealment-of-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2008/withdrawal-of-public-law-appeal-regarding-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2008/withdrawal-of-public-law-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2008/withdrawal-of-public-law-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2008/withdrawal-of-public-law-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2008/withdrawal-of-public-law-appeal-regarding-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2008/withdrawal-of-public-law-appeal-regarding-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_383-2007/federal-supreme-court-upholds-administrative-detention-for-deportation-of-nigerian-national-refusing-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2007/federal-supreme-court-upholds-administrative-detention-for-deportation-of-nigerian-national-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_383-2007/federal-supreme-court-upholds-administrative-detention-for-deportation-of-nigerian-national-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_383-2007/federal-supreme-court-upholds-administrative-detention-for-deportation-of-nigerian-national-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_383-2007/federal-supreme-court-upholds-administrative-detention-for-deportation-of-nigerian-national-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_383-2007/federal-supreme-court-upholds-administrative-detention-for-deportation-of-nigerian-national-refusing-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2025/cantonal-energy-subsidy-award-for-building-renovation-with-minergie-certification-qualification-as-discretionary-subsidy-without-legal-entitlement-bars-appeal-and-limits-constitutional-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2025/cantonal-energy-subsidy-award-for-building-renovation-with-minergie-certification-qualification-as-discretionary-subsidy-without-legal-entitlement-bars-appeal-and-limits-constitutional-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2025/cantonal-energy-subsidy-award-for-building-renovation-with-minergie-certification-qualification-as-discretionary-subsidy-without-legal-entitlement-bars-appeal-and-limits-constitutional-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2025/cantonal-energy-subsidy-award-for-building-renovation-with-minergie-certification-qualification-as-discretionary-subsidy-without-legal-entitlement-bars-appeal-and-limits-constitutional-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2025/cantonal-energy-subsidy-award-for-building-renovation-with-minergie-certification-qualification-as-discretionary-subsidy-without-legal-entitlement-bars-appeal-and-limits-constitutional-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2025/cantonal-energy-subsidy-award-for-building-renovation-with-minergie-certification-qualification-as-discretionary-subsidy-without-legal-entitlement-bars-appeal-and-limits-constitutional-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2023/citizens-of-north-macedonia-denied-residence-permits-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2023/citizens-of-north-macedonia-denied-residence-permits-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2023/citizens-of-north-macedonia-denied-residence-permits-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2023/citizens-of-north-macedonia-denied-residence-permits-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2023/citizens-of-north-macedonia-denied-residence-permits-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2023/citizens-of-north-macedonia-denied-residence-permits-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2022/mebeko-jurisdiction-over-foreign-private-medical-specialties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2022/mebeko-jurisdiction-over-foreign-private-medical-specialties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2022/mebeko-jurisdiction-over-foreign-private-medical-specialties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2022/mebeko-jurisdiction-over-foreign-private-medical-specialties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2022/mebeko-jurisdiction-over-foreign-private-medical-specialties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2022/mebeko-jurisdiction-over-foreign-private-medical-specialties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2021/federal-tax-administration-v-taxpayer-legal-fees-for-alimony-child-support-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2021/federal-tax-administration-v-taxpayer-legal-fees-for-alimony-child-support-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2021/federal-tax-administration-v-taxpayer-legal-fees-for-alimony-child-support-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2021/federal-tax-administration-v-taxpayer-legal-fees-for-alimony-child-support-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2021/federal-tax-administration-v-taxpayer-legal-fees-for-alimony-child-support-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2021/federal-tax-administration-v-taxpayer-legal-fees-for-alimony-child-support-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2020/revocation-of-settlement-permit-upheld-for-aggravated-robbery-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2020/revocation-of-settlement-permit-upheld-for-aggravated-robbery-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2020/revocation-of-settlement-permit-upheld-for-aggravated-robbery-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2020/revocation-of-settlement-permit-upheld-for-aggravated-robbery-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2020/revocation-of-settlement-permit-upheld-for-aggravated-robbery-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2020/revocation-of-settlement-permit-upheld-for-aggravated-robbery-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2019/inadmissibility-of-appeal-regarding-remittance-of-court-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2019/inadmissibility-of-appeal-regarding-remittance-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2019/inadmissibility-of-appeal-regarding-remittance-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2019/inadmissibility-of-appeal-regarding-remittance-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2019/inadmissibility-of-appeal-regarding-remittance-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2019/inadmissibility-of-appeal-regarding-remittance-of-court-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2018/farmer-s-recusal-appeal-against-veterinarians-regarding-livestock-prohibition-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2018/farmer-s-recusal-appeal-against-veterinarians-regarding-livestock-prohibition-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2018/farmer-s-recusal-appeal-against-veterinarians-regarding-livestock-prohibition-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2018/farmer-s-recusal-appeal-against-veterinarians-regarding-livestock-prohibition-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2018/farmer-s-recusal-appeal-against-veterinarians-regarding-livestock-prohibition-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2018/farmer-s-recusal-appeal-against-veterinarians-regarding-livestock-prohibition-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2017/swiss-withholding-tax-on-hidden-profit-distribution-via-sales-revenue-renunciation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2017/swiss-withholding-tax-on-hidden-profit-distribution-via-sales-revenue-renunciation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2017/swiss-withholding-tax-on-hidden-profit-distribution-via-sales-revenue-renunciation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2017/swiss-withholding-tax-on-hidden-profit-distribution-via-sales-revenue-renunciation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2017/swiss-withholding-tax-on-hidden-profit-distribution-via-sales-revenue-renunciation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2017/swiss-withholding-tax-on-hidden-profit-distribution-via-sales-revenue-renunciation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2016/valais-tax-exemption-revocation-statute-of-limitations-and-permanent-character-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2016/valais-tax-exemption-revocation-statute-of-limitations-and-permanent-character-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2016/valais-tax-exemption-revocation-statute-of-limitations-and-permanent-character-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2016/valais-tax-exemption-revocation-statute-of-limitations-and-permanent-character-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2016/valais-tax-exemption-revocation-statute-of-limitations-and-permanent-character-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2016/valais-tax-exemption-revocation-statute-of-limitations-and-permanent-character-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2015/residence-permit-revocation-appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2015/residence-permit-revocation-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2015/residence-permit-revocation-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2015/residence-permit-revocation-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2015/residence-permit-revocation-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2015/residence-permit-revocation-appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2014/asylum-seeker-s-detention-moot-due-to-repatriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2014/asylum-seeker-s-detention-moot-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2014/asylum-seeker-s-detention-moot-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2014/asylum-seeker-s-detention-moot-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2014/asylum-seeker-s-detention-moot-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2014/asylum-seeker-s-detention-moot-due-to-repatriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2013/challenge-to-detention-of-deportation-bound-tunisian-national-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2013/challenge-to-detention-of-deportation-bound-tunisian-national-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2013/challenge-to-detention-of-deportation-bound-tunisian-national-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2013/challenge-to-detention-of-deportation-bound-tunisian-national-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2013/challenge-to-detention-of-deportation-bound-tunisian-national-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2013/challenge-to-detention-of-deportation-bound-tunisian-national-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2012/swiss-deportation-upheld-against-nigerian-father-of-swiss-child-due-to-criminal-record-and-lack-of-parental-involvement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2012/swiss-deportation-upheld-against-nigerian-father-of-swiss-child-due-to-criminal-record-and-lack-of-parental-involvement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2012/swiss-deportation-upheld-against-nigerian-father-of-swiss-child-due-to-criminal-record-and-lack-of-parental-involvement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2012/swiss-deportation-upheld-against-nigerian-father-of-swiss-child-due-to-criminal-record-and-lack-of-parental-involvement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2012/swiss-deportation-upheld-against-nigerian-father-of-swiss-child-due-to-criminal-record-and-lack-of-parental-involvement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2012/swiss-deportation-upheld-against-nigerian-father-of-swiss-child-due-to-criminal-record-and-lack-of-parental-involvement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2011/foreign-national-s-residency-permit-renewal-denial-upheld-due-to-procedural-violation-mandating-rehearing-on-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2011/foreign-national-s-residency-permit-renewal-denial-upheld-due-to-procedural-violation-mandating-rehearing-on-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2011/foreign-national-s-residency-permit-renewal-denial-upheld-due-to-procedural-violation-mandating-rehearing-on-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2011/foreign-national-s-residency-permit-renewal-denial-upheld-due-to-procedural-violation-mandating-rehearing-on-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2011/foreign-national-s-residency-permit-renewal-denial-upheld-due-to-procedural-violation-mandating-rehearing-on-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2011/foreign-national-s-residency-permit-renewal-denial-upheld-due-to-procedural-violation-mandating-rehearing-on-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2010/annulment-of-naturalization-due-to-fraud-and-subsequent-residency-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2010/annulment-of-naturalization-due-to-fraud-and-subsequent-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2010/annulment-of-naturalization-due-to-fraud-and-subsequent-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2010/annulment-of-naturalization-due-to-fraud-and-subsequent-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2010/annulment-of-naturalization-due-to-fraud-and-subsequent-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2010/annulment-of-naturalization-due-to-fraud-and-subsequent-residency-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2009/canton-of-grisons-v-non-resident-taxpayer-standing-and-sovereign-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2009/canton-of-grisons-v-non-resident-taxpayer-standing-and-sovereign-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2009/canton-of-grisons-v-non-resident-taxpayer-standing-and-sovereign-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2009/canton-of-grisons-v-non-resident-taxpayer-standing-and-sovereign-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2009/canton-of-grisons-v-non-resident-taxpayer-standing-and-sovereign-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2009/canton-of-grisons-v-non-resident-taxpayer-standing-and-sovereign-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2008/appeal-against-church-tax-due-to-date-of-withdrawal-from-religious-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2008/appeal-against-church-tax-due-to-date-of-withdrawal-from-religious-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2008/appeal-against-church-tax-due-to-date-of-withdrawal-from-religious-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2008/appeal-against-church-tax-due-to-date-of-withdrawal-from-religious-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2008/appeal-against-church-tax-due-to-date-of-withdrawal-from-religious-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2008/appeal-against-church-tax-due-to-date-of-withdrawal-from-religious-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_382-2007/taxpayer-s-reliance-on-erroneous-vat-rate-approval-rejected-in-wine-producer-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2007/taxpayer-s-reliance-on-erroneous-vat-rate-approval-rejected-in-wine-producer-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_382-2007/taxpayer-s-reliance-on-erroneous-vat-rate-approval-rejected-in-wine-producer-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_382-2007/taxpayer-s-reliance-on-erroneous-vat-rate-approval-rejected-in-wine-producer-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_382-2007/taxpayer-s-reliance-on-erroneous-vat-rate-approval-rejected-in-wine-producer-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_382-2007/taxpayer-s-reliance-on-erroneous-vat-rate-approval-rejected-in-wine-producer-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2024/cuban-national-s-appeal-for-residence-permit-reconsideration-denied-over-health-change-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2024/cuban-national-s-appeal-for-residence-permit-reconsideration-denied-over-health-change-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2024/cuban-national-s-appeal-for-residence-permit-reconsideration-denied-over-health-change-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2024/cuban-national-s-appeal-for-residence-permit-reconsideration-denied-over-health-change-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2024/cuban-national-s-appeal-for-residence-permit-reconsideration-denied-over-health-change-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2024/cuban-national-s-appeal-for-residence-permit-reconsideration-denied-over-health-change-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2023/appellant-v-cantonal-authority-re-legal-aid-denial-for-immigration-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2023/appellant-v-cantonal-authority-re-legal-aid-denial-for-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2023/appellant-v-cantonal-authority-re-legal-aid-denial-for-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2023/appellant-v-cantonal-authority-re-legal-aid-denial-for-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2023/appellant-v-cantonal-authority-re-legal-aid-denial-for-immigration-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2023/appellant-v-cantonal-authority-re-legal-aid-denial-for-immigration-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2022/finma-v-company-and-principal-federal-supreme-court-appeal-on-provisional-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2022/finma-v-company-and-principal-federal-supreme-court-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2022/finma-v-company-and-principal-federal-supreme-court-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2022/finma-v-company-and-principal-federal-supreme-court-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2022/finma-v-company-and-principal-federal-supreme-court-appeal-on-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2022/finma-v-company-and-principal-federal-supreme-court-appeal-on-provisional-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2021/vaud-v-constitutional-court-wine-regulation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2021/vaud-v-constitutional-court-wine-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2021/vaud-v-constitutional-court-wine-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2021/vaud-v-constitutional-court-wine-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2021/vaud-v-constitutional-court-wine-regulation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2021/vaud-v-constitutional-court-wine-regulation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2020/legal-aid-mootness-upon-insufficient-cost-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2020/legal-aid-mootness-upon-insufficient-cost-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2020/legal-aid-mootness-upon-insufficient-cost-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2020/legal-aid-mootness-upon-insufficient-cost-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2020/legal-aid-mootness-upon-insufficient-cost-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2020/legal-aid-mootness-upon-insufficient-cost-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2019/kosovan-national-v-federal-supreme-court-inadmissibility-of-appeal-due-to-failure-to-pay-costs-and-submit-legal-aid-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2019/kosovan-national-v-federal-supreme-court-inadmissibility-of-appeal-due-to-failure-to-pay-costs-and-submit-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2019/kosovan-national-v-federal-supreme-court-inadmissibility-of-appeal-due-to-failure-to-pay-costs-and-submit-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2019/kosovan-national-v-federal-supreme-court-inadmissibility-of-appeal-due-to-failure-to-pay-costs-and-submit-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2019/kosovan-national-v-federal-supreme-court-inadmissibility-of-appeal-due-to-failure-to-pay-costs-and-submit-legal-aid-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2019/kosovan-national-v-federal-supreme-court-inadmissibility-of-appeal-due-to-failure-to-pay-costs-and-submit-legal-aid-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2018/indian-national-and-spouse-sham-marriage-and-lapse-of-residence-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2018/indian-national-and-spouse-sham-marriage-and-lapse-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2018/indian-national-and-spouse-sham-marriage-and-lapse-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2018/indian-national-and-spouse-sham-marriage-and-lapse-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2018/indian-national-and-spouse-sham-marriage-and-lapse-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2018/indian-national-and-spouse-sham-marriage-and-lapse-of-residence-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2017/student-v-federal-administrative-court-cost-advance-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2017/student-v-federal-administrative-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2017/student-v-federal-administrative-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2017/student-v-federal-administrative-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2017/student-v-federal-administrative-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2017/student-v-federal-administrative-court-cost-advance-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2016/federal-supreme-court-upholds-detention-pending-removal-of-non-cooperative-asylum-applicant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2016/federal-supreme-court-upholds-detention-pending-removal-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2016/federal-supreme-court-upholds-detention-pending-removal-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2016/federal-supreme-court-upholds-detention-pending-removal-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2016/federal-supreme-court-upholds-detention-pending-removal-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2016/federal-supreme-court-upholds-detention-pending-removal-of-non-cooperative-asylum-applicant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2015/prisoner-s-challenge-to-medical-information-disclosure-for-sentence-execution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2015/prisoner-s-challenge-to-medical-information-disclosure-for-sentence-execution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2015/prisoner-s-challenge-to-medical-information-disclosure-for-sentence-execution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2015/prisoner-s-challenge-to-medical-information-disclosure-for-sentence-execution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2015/prisoner-s-challenge-to-medical-information-disclosure-for-sentence-execution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2015/prisoner-s-challenge-to-medical-information-disclosure-for-sentence-execution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2014/revocation-of-establishment-permit-for-drug-trafficker-upheld-despite-long-residency-and-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2014/revocation-of-establishment-permit-for-drug-trafficker-upheld-despite-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2014/revocation-of-establishment-permit-for-drug-trafficker-upheld-despite-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2014/revocation-of-establishment-permit-for-drug-trafficker-upheld-despite-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2014/revocation-of-establishment-permit-for-drug-trafficker-upheld-despite-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2014/revocation-of-establishment-permit-for-drug-trafficker-upheld-despite-long-residency-and-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2013/finma-v-former-bank-manager-on-creditor-status-in-liquidation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2013/finma-v-former-bank-manager-on-creditor-status-in-liquidation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2013/finma-v-former-bank-manager-on-creditor-status-in-liquidation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2013/finma-v-former-bank-manager-on-creditor-status-in-liquidation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2013/finma-v-former-bank-manager-on-creditor-status-in-liquidation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2013/finma-v-former-bank-manager-on-creditor-status-in-liquidation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2012/tax-assessment-review-barred-by-res-judicata</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2012/tax-assessment-review-barred-by-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2012/tax-assessment-review-barred-by-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2012/tax-assessment-review-barred-by-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2012/tax-assessment-review-barred-by-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2012/tax-assessment-review-barred-by-res-judicata"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2011/kosovar-national-residency-permit-extension-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2011/kosovar-national-residency-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2011/kosovar-national-residency-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2011/kosovar-national-residency-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2011/kosovar-national-residency-permit-extension-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2011/kosovar-national-residency-permit-extension-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2010/taxpayer-v-cantonal-tax-court-lawful-judge-composition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2010/taxpayer-v-cantonal-tax-court-lawful-judge-composition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2010/taxpayer-v-cantonal-tax-court-lawful-judge-composition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2010/taxpayer-v-cantonal-tax-court-lawful-judge-composition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2010/taxpayer-v-cantonal-tax-court-lawful-judge-composition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2010/taxpayer-v-cantonal-tax-court-lawful-judge-composition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2009/swiss-bank-turnover-tax-on-fund-share-conversion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2009/swiss-bank-turnover-tax-on-fund-share-conversion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2009/swiss-bank-turnover-tax-on-fund-share-conversion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2009/swiss-bank-turnover-tax-on-fund-share-conversion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2009/swiss-bank-turnover-tax-on-fund-share-conversion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2009/swiss-bank-turnover-tax-on-fund-share-conversion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2008/serbian-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2008/serbian-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2008/serbian-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2008/serbian-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2008/serbian-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2008/serbian-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_381-2007/japanese-citizen-v-ticino-land-acquisition-modification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2007/japanese-citizen-v-ticino-land-acquisition-modification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_381-2007/japanese-citizen-v-ticino-land-acquisition-modification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_381-2007/japanese-citizen-v-ticino-land-acquisition-modification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_381-2007/japanese-citizen-v-ticino-land-acquisition-modification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_381-2007/japanese-citizen-v-ticino-land-acquisition-modification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2024/asylum-seeker-detention-compliance-and-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2024/asylum-seeker-detention-compliance-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2024/asylum-seeker-detention-compliance-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2024/asylum-seeker-detention-compliance-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2024/asylum-seeker-detention-compliance-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2024/asylum-seeker-detention-compliance-and-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2023/matter-concerning-partial-lifting-of-suspension-and-restricted-access-to-tender-documents-in-public-procurement-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2023/matter-concerning-partial-lifting-of-suspension-and-restricted-access-to-tender-documents-in-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2023/matter-concerning-partial-lifting-of-suspension-and-restricted-access-to-tender-documents-in-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2023/matter-concerning-partial-lifting-of-suspension-and-restricted-access-to-tender-documents-in-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2023/matter-concerning-partial-lifting-of-suspension-and-restricted-access-to-tender-documents-in-public-procurement-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2023/matter-concerning-partial-lifting-of-suspension-and-restricted-access-to-tender-documents-in-public-procurement-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2022/swiss-citizen-denied-late-family-reunification-for-wife-and-children-based-on-excessive-delay-and-lack-of-important-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2022/swiss-citizen-denied-late-family-reunification-for-wife-and-children-based-on-excessive-delay-and-lack-of-important-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2022/swiss-citizen-denied-late-family-reunification-for-wife-and-children-based-on-excessive-delay-and-lack-of-important-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2022/swiss-citizen-denied-late-family-reunification-for-wife-and-children-based-on-excessive-delay-and-lack-of-important-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2022/swiss-citizen-denied-late-family-reunification-for-wife-and-children-based-on-excessive-delay-and-lack-of-important-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2022/swiss-citizen-denied-late-family-reunification-for-wife-and-children-based-on-excessive-delay-and-lack-of-important-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2021/pension-fund-real-estate-transfer-tax-deferral</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2021/pension-fund-real-estate-transfer-tax-deferral"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2021/pension-fund-real-estate-transfer-tax-deferral"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2021/pension-fund-real-estate-transfer-tax-deferral"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2021/pension-fund-real-estate-transfer-tax-deferral"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2021/pension-fund-real-estate-transfer-tax-deferral"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2020/taxpayer-appeal-regarding-parental-tax-scale-and-deductions-in-alternating-custody-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2020/taxpayer-appeal-regarding-parental-tax-scale-and-deductions-in-alternating-custody-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2020/taxpayer-appeal-regarding-parental-tax-scale-and-deductions-in-alternating-custody-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2020/taxpayer-appeal-regarding-parental-tax-scale-and-deductions-in-alternating-custody-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2020/taxpayer-appeal-regarding-parental-tax-scale-and-deductions-in-alternating-custody-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2020/taxpayer-appeal-regarding-parental-tax-scale-and-deductions-in-alternating-custody-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2019/in-re-corporate-liquidation-appeal-on-procedural-dismissal-and-cost-advance-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2019/in-re-corporate-liquidation-appeal-on-procedural-dismissal-and-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2019/in-re-corporate-liquidation-appeal-on-procedural-dismissal-and-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2019/in-re-corporate-liquidation-appeal-on-procedural-dismissal-and-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2019/in-re-corporate-liquidation-appeal-on-procedural-dismissal-and-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2019/in-re-corporate-liquidation-appeal-on-procedural-dismissal-and-cost-advance-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2018/moroccan-national-v-swiss-federal-court-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2018/moroccan-national-v-swiss-federal-court-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2018/moroccan-national-v-swiss-federal-court-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2018/moroccan-national-v-swiss-federal-court-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2018/moroccan-national-v-swiss-federal-court-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2018/moroccan-national-v-swiss-federal-court-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2017/swiss-supreme-court-upholds-revocation-of-resident-permit-for-repeated-violent-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2017/swiss-supreme-court-upholds-revocation-of-resident-permit-for-repeated-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2017/swiss-supreme-court-upholds-revocation-of-resident-permit-for-repeated-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2017/swiss-supreme-court-upholds-revocation-of-resident-permit-for-repeated-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2017/swiss-supreme-court-upholds-revocation-of-resident-permit-for-repeated-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2017/swiss-supreme-court-upholds-revocation-of-resident-permit-for-repeated-violent-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2016/appeal-against-lausanne-taxi-licensing-regulations-regarding-concession-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2016/appeal-against-lausanne-taxi-licensing-regulations-regarding-concession-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2016/appeal-against-lausanne-taxi-licensing-regulations-regarding-concession-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2016/appeal-against-lausanne-taxi-licensing-regulations-regarding-concession-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2016/appeal-against-lausanne-taxi-licensing-regulations-regarding-concession-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2016/appeal-against-lausanne-taxi-licensing-regulations-regarding-concession-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2015/peruvian-national-v-switzerland-revocation-of-permanent-residence-permit-due-to-financial-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2015/peruvian-national-v-switzerland-revocation-of-permanent-residence-permit-due-to-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2015/peruvian-national-v-switzerland-revocation-of-permanent-residence-permit-due-to-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2015/peruvian-national-v-switzerland-revocation-of-permanent-residence-permit-due-to-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2015/peruvian-national-v-switzerland-revocation-of-permanent-residence-permit-due-to-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2015/peruvian-national-v-switzerland-revocation-of-permanent-residence-permit-due-to-financial-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2014/consortium-appeal-on-ceneri-tunnel-contract-award-compliance-and-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2014/consortium-appeal-on-ceneri-tunnel-contract-award-compliance-and-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2014/consortium-appeal-on-ceneri-tunnel-contract-award-compliance-and-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2014/consortium-appeal-on-ceneri-tunnel-contract-award-compliance-and-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2014/consortium-appeal-on-ceneri-tunnel-contract-award-compliance-and-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2014/consortium-appeal-on-ceneri-tunnel-contract-award-compliance-and-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2012/railway-company-v-federal-administrative-court-double-decker-train-accessibility-and-disability-discrimination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2012/railway-company-v-federal-administrative-court-double-decker-train-accessibility-and-disability-discrimination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2012/railway-company-v-federal-administrative-court-double-decker-train-accessibility-and-disability-discrimination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2012/railway-company-v-federal-administrative-court-double-decker-train-accessibility-and-disability-discrimination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2012/railway-company-v-federal-administrative-court-double-decker-train-accessibility-and-disability-discrimination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2012/railway-company-v-federal-administrative-court-double-decker-train-accessibility-and-disability-discrimination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2011/heirs-challenge-to-2006-tax-assessment-on-farm-depreciation-blocked-by-prior-binding-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2011/heirs-challenge-to-2006-tax-assessment-on-farm-depreciation-blocked-by-prior-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2011/heirs-challenge-to-2006-tax-assessment-on-farm-depreciation-blocked-by-prior-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2011/heirs-challenge-to-2006-tax-assessment-on-farm-depreciation-blocked-by-prior-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2011/heirs-challenge-to-2006-tax-assessment-on-farm-depreciation-blocked-by-prior-binding-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2011/heirs-challenge-to-2006-tax-assessment-on-farm-depreciation-blocked-by-prior-binding-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2010/architecture-firm-pension-contributions-and-hidden-profit-distribution-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2010/architecture-firm-pension-contributions-and-hidden-profit-distribution-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2010/architecture-firm-pension-contributions-and-hidden-profit-distribution-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2010/architecture-firm-pension-contributions-and-hidden-profit-distribution-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2010/architecture-firm-pension-contributions-and-hidden-profit-distribution-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2010/architecture-firm-pension-contributions-and-hidden-profit-distribution-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2009/animal-rights-association-v-public-broadcaster-systemic-discrimination-in-access-to-airtime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2009/animal-rights-association-v-public-broadcaster-systemic-discrimination-in-access-to-airtime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2009/animal-rights-association-v-public-broadcaster-systemic-discrimination-in-access-to-airtime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2009/animal-rights-association-v-public-broadcaster-systemic-discrimination-in-access-to-airtime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2009/animal-rights-association-v-public-broadcaster-systemic-discrimination-in-access-to-airtime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2009/animal-rights-association-v-public-broadcaster-systemic-discrimination-in-access-to-airtime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2008/sham-marriage-residency-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2008/sham-marriage-residency-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2008/sham-marriage-residency-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2008/sham-marriage-residency-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2008/sham-marriage-residency-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2008/sham-marriage-residency-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_380-2007/tax-appeal-inadmissibility-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2007/tax-appeal-inadmissibility-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_380-2007/tax-appeal-inadmissibility-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_380-2007/tax-appeal-inadmissibility-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_380-2007/tax-appeal-inadmissibility-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_380-2007/tax-appeal-inadmissibility-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2025/applicant-v-cantonal-authorities-psychiatric-evaluation-for-firearms-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2025/applicant-v-cantonal-authorities-psychiatric-evaluation-for-firearms-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2025/applicant-v-cantonal-authorities-psychiatric-evaluation-for-firearms-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2025/applicant-v-cantonal-authorities-psychiatric-evaluation-for-firearms-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2025/applicant-v-cantonal-authorities-psychiatric-evaluation-for-firearms-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2025/applicant-v-cantonal-authorities-psychiatric-evaluation-for-firearms-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2024/taxi-company-v-canton-on-co2-emission-limit-for-operational-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2024/taxi-company-v-canton-on-co2-emission-limit-for-operational-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2024/taxi-company-v-canton-on-co2-emission-limit-for-operational-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2024/taxi-company-v-canton-on-co2-emission-limit-for-operational-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2024/taxi-company-v-canton-on-co2-emission-limit-for-operational-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2024/taxi-company-v-canton-on-co2-emission-limit-for-operational-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2022/federal-supreme-court-overturns-detention-of-afghan-asylum-seeker-due-to-lack-of-timely-execution-of-arrest-warrant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2022/federal-supreme-court-overturns-detention-of-afghan-asylum-seeker-due-to-lack-of-timely-execution-of-arrest-warrant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2022/federal-supreme-court-overturns-detention-of-afghan-asylum-seeker-due-to-lack-of-timely-execution-of-arrest-warrant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2022/federal-supreme-court-overturns-detention-of-afghan-asylum-seeker-due-to-lack-of-timely-execution-of-arrest-warrant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2022/federal-supreme-court-overturns-detention-of-afghan-asylum-seeker-due-to-lack-of-timely-execution-of-arrest-warrant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2022/federal-supreme-court-overturns-detention-of-afghan-asylum-seeker-due-to-lack-of-timely-execution-of-arrest-warrant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2021/taxpayer-challenge-to-notional-rental-value-increase-and-competence-of-cantonal-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2021/taxpayer-challenge-to-notional-rental-value-increase-and-competence-of-cantonal-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2021/taxpayer-challenge-to-notional-rental-value-increase-and-competence-of-cantonal-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2021/taxpayer-challenge-to-notional-rental-value-increase-and-competence-of-cantonal-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2021/taxpayer-challenge-to-notional-rental-value-increase-and-competence-of-cantonal-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2021/taxpayer-challenge-to-notional-rental-value-increase-and-competence-of-cantonal-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2020/algerian-national-s-detention-extension-confirmed-amid-flight-risk-and-document-acquisition-efforts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2020/algerian-national-s-detention-extension-confirmed-amid-flight-risk-and-document-acquisition-efforts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2020/algerian-national-s-detention-extension-confirmed-amid-flight-risk-and-document-acquisition-efforts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2020/algerian-national-s-detention-extension-confirmed-amid-flight-risk-and-document-acquisition-efforts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2020/algerian-national-s-detention-extension-confirmed-amid-flight-risk-and-document-acquisition-efforts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2020/algerian-national-s-detention-extension-confirmed-amid-flight-risk-and-document-acquisition-efforts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2019/dismissal-of-legal-aid-request-for-insufficient-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2019/dismissal-of-legal-aid-request-for-insufficient-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2019/dismissal-of-legal-aid-request-for-insufficient-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2019/dismissal-of-legal-aid-request-for-insufficient-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2019/dismissal-of-legal-aid-request-for-insufficient-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2019/dismissal-of-legal-aid-request-for-insufficient-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2018/student-transfer-mootness-and-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2018/student-transfer-mootness-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2018/student-transfer-mootness-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2018/student-transfer-mootness-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2018/student-transfer-mootness-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2018/student-transfer-mootness-and-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2017/federal-supreme-court-upholds-denial-of-late-family-reunification-request-due-to-expired-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2017/federal-supreme-court-upholds-denial-of-late-family-reunification-request-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2017/federal-supreme-court-upholds-denial-of-late-family-reunification-request-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2017/federal-supreme-court-upholds-denial-of-late-family-reunification-request-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2017/federal-supreme-court-upholds-denial-of-late-family-reunification-request-due-to-expired-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2017/federal-supreme-court-upholds-denial-of-late-family-reunification-request-due-to-expired-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2016/federal-supreme-court-dismisses-appeal-for-lack-of-legal-grounds-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2016/federal-supreme-court-dismisses-appeal-for-lack-of-legal-grounds-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2016/federal-supreme-court-dismisses-appeal-for-lack-of-legal-grounds-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2016/federal-supreme-court-dismisses-appeal-for-lack-of-legal-grounds-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2016/federal-supreme-court-dismisses-appeal-for-lack-of-legal-grounds-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2016/federal-supreme-court-dismisses-appeal-for-lack-of-legal-grounds-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2014/taxpayer-challenge-to-statutory-reminder-fee-inadmissible-due-to-failure-to-substantiate-constitutional-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2014/taxpayer-challenge-to-statutory-reminder-fee-inadmissible-due-to-failure-to-substantiate-constitutional-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2014/taxpayer-challenge-to-statutory-reminder-fee-inadmissible-due-to-failure-to-substantiate-constitutional-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2014/taxpayer-challenge-to-statutory-reminder-fee-inadmissible-due-to-failure-to-substantiate-constitutional-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2014/taxpayer-challenge-to-statutory-reminder-fee-inadmissible-due-to-failure-to-substantiate-constitutional-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2014/taxpayer-challenge-to-statutory-reminder-fee-inadmissible-due-to-failure-to-substantiate-constitutional-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2013/biosuisse-label-removal-deadline-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2013/biosuisse-label-removal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2013/biosuisse-label-removal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2013/biosuisse-label-removal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2013/biosuisse-label-removal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2013/biosuisse-label-removal-deadline-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2012/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2012/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2012/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2012/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2012/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2012/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2011/student-loan-repayment-obligation-appeal-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2011/student-loan-repayment-obligation-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2011/student-loan-repayment-obligation-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2011/student-loan-repayment-obligation-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2011/student-loan-repayment-obligation-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2011/student-loan-repayment-obligation-appeal-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2010/former-federal-employee-v-federal-finance-department-workplace-bullying-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2010/former-federal-employee-v-federal-finance-department-workplace-bullying-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2010/former-federal-employee-v-federal-finance-department-workplace-bullying-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2010/former-federal-employee-v-federal-finance-department-workplace-bullying-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2010/former-federal-employee-v-federal-finance-department-workplace-bullying-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2010/former-federal-employee-v-federal-finance-department-workplace-bullying-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2009/appeal-timeliness-and-rebuttable-presumption-of-postal-notice-delivery</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2009/appeal-timeliness-and-rebuttable-presumption-of-postal-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2009/appeal-timeliness-and-rebuttable-presumption-of-postal-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2009/appeal-timeliness-and-rebuttable-presumption-of-postal-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2009/appeal-timeliness-and-rebuttable-presumption-of-postal-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2009/appeal-timeliness-and-rebuttable-presumption-of-postal-notice-delivery"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2008/children-s-appeal-for-congolese-mother-s-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2008/children-s-appeal-for-congolese-mother-s-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2008/children-s-appeal-for-congolese-mother-s-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2008/children-s-appeal-for-congolese-mother-s-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2008/children-s-appeal-for-congolese-mother-s-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2008/children-s-appeal-for-congolese-mother-s-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_38-2007/schubert-v-canton-of-vaud-fiscal-revaluation-of-property-based-on-purchase-price</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2007/schubert-v-canton-of-vaud-fiscal-revaluation-of-property-based-on-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_38-2007/schubert-v-canton-of-vaud-fiscal-revaluation-of-property-based-on-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_38-2007/schubert-v-canton-of-vaud-fiscal-revaluation-of-property-based-on-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_38-2007/schubert-v-canton-of-vaud-fiscal-revaluation-of-property-based-on-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_38-2007/schubert-v-canton-of-vaud-fiscal-revaluation-of-property-based-on-purchase-price"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2025/former-flight-attendant-v-federal-administrative-court-medical-fitness-certification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2025/former-flight-attendant-v-federal-administrative-court-medical-fitness-certification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2025/former-flight-attendant-v-federal-administrative-court-medical-fitness-certification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2025/former-flight-attendant-v-federal-administrative-court-medical-fitness-certification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2025/former-flight-attendant-v-federal-administrative-court-medical-fitness-certification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2025/former-flight-attendant-v-federal-administrative-court-medical-fitness-certification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2024/compulsory-schooling-fine-and-denial-of-legal-aid-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2024/compulsory-schooling-fine-and-denial-of-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2024/compulsory-schooling-fine-and-denial-of-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2024/compulsory-schooling-fine-and-denial-of-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2024/compulsory-schooling-fine-and-denial-of-legal-aid-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2024/compulsory-schooling-fine-and-denial-of-legal-aid-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2023/commercial-apprentice-v-cantonal-court-on-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2023/commercial-apprentice-v-cantonal-court-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2023/commercial-apprentice-v-cantonal-court-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2023/commercial-apprentice-v-cantonal-court-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2023/commercial-apprentice-v-cantonal-court-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2023/commercial-apprentice-v-cantonal-court-on-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2022/couple-v-cantonal-tax-authorities-manifest-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2022/couple-v-cantonal-tax-authorities-manifest-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2022/couple-v-cantonal-tax-authorities-manifest-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2022/couple-v-cantonal-tax-authorities-manifest-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2022/couple-v-cantonal-tax-authorities-manifest-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2022/couple-v-cantonal-tax-authorities-manifest-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2021/swiss-federal-tribunal-upholds-inadmissibility-of-appeal-regarding-information-exchange-under-switzerland-france-double-taxation-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2021/swiss-federal-tribunal-upholds-inadmissibility-of-appeal-regarding-information-exchange-under-switzerland-france-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2021/swiss-federal-tribunal-upholds-inadmissibility-of-appeal-regarding-information-exchange-under-switzerland-france-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2021/swiss-federal-tribunal-upholds-inadmissibility-of-appeal-regarding-information-exchange-under-switzerland-france-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2021/swiss-federal-tribunal-upholds-inadmissibility-of-appeal-regarding-information-exchange-under-switzerland-france-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2021/swiss-federal-tribunal-upholds-inadmissibility-of-appeal-regarding-information-exchange-under-switzerland-france-double-taxation-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2020/taxation-of-foundation-disbursement-to-executive-manager-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2020/taxation-of-foundation-disbursement-to-executive-manager-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2020/taxation-of-foundation-disbursement-to-executive-manager-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2020/taxation-of-foundation-disbursement-to-executive-manager-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2020/taxation-of-foundation-disbursement-to-executive-manager-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2020/taxation-of-foundation-disbursement-to-executive-manager-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2019/taxation-of-full-time-research-grants-lacking-gratuitousness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2019/taxation-of-full-time-research-grants-lacking-gratuitousness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2019/taxation-of-full-time-research-grants-lacking-gratuitousness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2019/taxation-of-full-time-research-grants-lacking-gratuitousness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2019/taxation-of-full-time-research-grants-lacking-gratuitousness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2019/taxation-of-full-time-research-grants-lacking-gratuitousness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2018/armenian-national-v-extension-of-residence-permit-based-on-marriage-and-integration-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2018/armenian-national-v-extension-of-residence-permit-based-on-marriage-and-integration-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2018/armenian-national-v-extension-of-residence-permit-based-on-marriage-and-integration-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2018/armenian-national-v-extension-of-residence-permit-based-on-marriage-and-integration-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2018/armenian-national-v-extension-of-residence-permit-based-on-marriage-and-integration-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2018/armenian-national-v-extension-of-residence-permit-based-on-marriage-and-integration-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2017/syrian-citizen-s-residence-permit-renewal-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2017/syrian-citizen-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2017/syrian-citizen-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2017/syrian-citizen-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2017/syrian-citizen-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2017/syrian-citizen-s-residence-permit-renewal-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2016/turkish-national-s-residence-permit-denial-upheld-despite-joint-custody-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2016/turkish-national-s-residence-permit-denial-upheld-despite-joint-custody-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2016/turkish-national-s-residence-permit-denial-upheld-despite-joint-custody-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2016/turkish-national-s-residence-permit-denial-upheld-despite-joint-custody-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2016/turkish-national-s-residence-permit-denial-upheld-despite-joint-custody-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2016/turkish-national-s-residence-permit-denial-upheld-despite-joint-custody-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2015/taxpayer-challenge-to-domicile-company-status-denial-based-on-passive-asset-management</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2015/taxpayer-challenge-to-domicile-company-status-denial-based-on-passive-asset-management"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2015/taxpayer-challenge-to-domicile-company-status-denial-based-on-passive-asset-management"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2015/taxpayer-challenge-to-domicile-company-status-denial-based-on-passive-asset-management"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2015/taxpayer-challenge-to-domicile-company-status-denial-based-on-passive-asset-management"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2015/taxpayer-challenge-to-domicile-company-status-denial-based-on-passive-asset-management"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2014/taxpayer-vs-tax-authority-regarding-deductible-expenses-for-owner-occupied-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2014/taxpayer-vs-tax-authority-regarding-deductible-expenses-for-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2014/taxpayer-vs-tax-authority-regarding-deductible-expenses-for-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2014/taxpayer-vs-tax-authority-regarding-deductible-expenses-for-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2014/taxpayer-vs-tax-authority-regarding-deductible-expenses-for-owner-occupied-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2014/taxpayer-vs-tax-authority-regarding-deductible-expenses-for-owner-occupied-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2013/m-express-sunday-work-exemption-and-tourist-area-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2013/m-express-sunday-work-exemption-and-tourist-area-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2013/m-express-sunday-work-exemption-and-tourist-area-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2013/m-express-sunday-work-exemption-and-tourist-area-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2013/m-express-sunday-work-exemption-and-tourist-area-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2013/m-express-sunday-work-exemption-and-tourist-area-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2012/notary-fee-dispute-and-jurisdictional-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2012/notary-fee-dispute-and-jurisdictional-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2012/notary-fee-dispute-and-jurisdictional-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2012/notary-fee-dispute-and-jurisdictional-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2012/notary-fee-dispute-and-jurisdictional-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2012/notary-fee-dispute-and-jurisdictional-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2011/municipality-contesting-inter-communal-tax-equalization-payment-based-on-subsequent-financial-changes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2011/municipality-contesting-inter-communal-tax-equalization-payment-based-on-subsequent-financial-changes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2011/municipality-contesting-inter-communal-tax-equalization-payment-based-on-subsequent-financial-changes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2011/municipality-contesting-inter-communal-tax-equalization-payment-based-on-subsequent-financial-changes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2011/municipality-contesting-inter-communal-tax-equalization-payment-based-on-subsequent-financial-changes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2011/municipality-contesting-inter-communal-tax-equalization-payment-based-on-subsequent-financial-changes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2010/tax-assessment-challenge-and-deduction-disallowance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2010/tax-assessment-challenge-and-deduction-disallowance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2010/tax-assessment-challenge-and-deduction-disallowance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2010/tax-assessment-challenge-and-deduction-disallowance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2010/tax-assessment-challenge-and-deduction-disallowance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2010/tax-assessment-challenge-and-deduction-disallowance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2009/attorney-discipline-for-minor-fee-discrepancy-in-state-aided-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2009/attorney-discipline-for-minor-fee-discrepancy-in-state-aided-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2009/attorney-discipline-for-minor-fee-discrepancy-in-state-aided-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2009/attorney-discipline-for-minor-fee-discrepancy-in-state-aided-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2009/attorney-discipline-for-minor-fee-discrepancy-in-state-aided-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2009/attorney-discipline-for-minor-fee-discrepancy-in-state-aided-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2008/tax-treatment-of-farm-barn-on-leased-land-civil-law-ownership-vs-economic-possession</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2008/tax-treatment-of-farm-barn-on-leased-land-civil-law-ownership-vs-economic-possession"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2008/tax-treatment-of-farm-barn-on-leased-land-civil-law-ownership-vs-economic-possession"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2008/tax-treatment-of-farm-barn-on-leased-land-civil-law-ownership-vs-economic-possession"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2008/tax-treatment-of-farm-barn-on-leased-land-civil-law-ownership-vs-economic-possession"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2008/tax-treatment-of-farm-barn-on-leased-land-civil-law-ownership-vs-economic-possession"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_379-2007/turkish-national-s-asylum-residence-denial-upheld-due-to-non-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2007/turkish-national-s-asylum-residence-denial-upheld-due-to-non-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_379-2007/turkish-national-s-asylum-residence-denial-upheld-due-to-non-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_379-2007/turkish-national-s-asylum-residence-denial-upheld-due-to-non-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_379-2007/turkish-national-s-asylum-residence-denial-upheld-due-to-non-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_379-2007/turkish-national-s-asylum-residence-denial-upheld-due-to-non-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2024/appeal-regarding-expired-residence-permit-and-deportation-late-filing-and-denial-of-reinstatement-due-to-insufficient-medical-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2024/appeal-regarding-expired-residence-permit-and-deportation-late-filing-and-denial-of-reinstatement-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2024/appeal-regarding-expired-residence-permit-and-deportation-late-filing-and-denial-of-reinstatement-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2024/appeal-regarding-expired-residence-permit-and-deportation-late-filing-and-denial-of-reinstatement-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2024/appeal-regarding-expired-residence-permit-and-deportation-late-filing-and-denial-of-reinstatement-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2024/appeal-regarding-expired-residence-permit-and-deportation-late-filing-and-denial-of-reinstatement-due-to-insufficient-medical-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2023/sri-lankan-national-v-switzerland-residence-permit-non-renewal-post-divorce-based-on-insufficient-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2023/sri-lankan-national-v-switzerland-residence-permit-non-renewal-post-divorce-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2023/sri-lankan-national-v-switzerland-residence-permit-non-renewal-post-divorce-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2023/sri-lankan-national-v-switzerland-residence-permit-non-renewal-post-divorce-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2023/sri-lankan-national-v-switzerland-residence-permit-non-renewal-post-divorce-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2023/sri-lankan-national-v-switzerland-residence-permit-non-renewal-post-divorce-based-on-insufficient-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2022/non-renewal-of-residence-permit-due-to-criminality-and-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2022/non-renewal-of-residence-permit-due-to-criminality-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2022/non-renewal-of-residence-permit-due-to-criminality-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2022/non-renewal-of-residence-permit-due-to-criminality-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2022/non-renewal-of-residence-permit-due-to-criminality-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2022/non-renewal-of-residence-permit-due-to-criminality-and-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2021/foreign-national-s-residence-permit-revocation-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2021/foreign-national-s-residence-permit-revocation-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2021/foreign-national-s-residence-permit-revocation-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2021/foreign-national-s-residence-permit-revocation-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2021/foreign-national-s-residence-permit-revocation-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2021/foreign-national-s-residence-permit-revocation-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2020/brazilian-national-residence-permit-refusal-after-divorce-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2020/brazilian-national-residence-permit-refusal-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2020/brazilian-national-residence-permit-refusal-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2020/brazilian-national-residence-permit-refusal-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2020/brazilian-national-residence-permit-refusal-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2020/brazilian-national-residence-permit-refusal-after-divorce-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2019/congolese-national-deportation-upheld-despite-child-relationship-due-to-lack-of-financial-support-and-prior-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2019/congolese-national-deportation-upheld-despite-child-relationship-due-to-lack-of-financial-support-and-prior-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2019/congolese-national-deportation-upheld-despite-child-relationship-due-to-lack-of-financial-support-and-prior-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2019/congolese-national-deportation-upheld-despite-child-relationship-due-to-lack-of-financial-support-and-prior-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2019/congolese-national-deportation-upheld-despite-child-relationship-due-to-lack-of-financial-support-and-prior-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2019/congolese-national-deportation-upheld-despite-child-relationship-due-to-lack-of-financial-support-and-prior-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2018/nigerian-national-v-cantonal-high-court-non-entry-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2018/nigerian-national-v-cantonal-high-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2018/nigerian-national-v-cantonal-high-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2018/nigerian-national-v-cantonal-high-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2018/nigerian-national-v-cantonal-high-court-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2018/nigerian-national-v-cantonal-high-court-non-entry-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2017/student-exclusion-upheld-due-to-insufficient-motivation-in-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2017/student-exclusion-upheld-due-to-insufficient-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2017/student-exclusion-upheld-due-to-insufficient-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2017/student-exclusion-upheld-due-to-insufficient-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2017/student-exclusion-upheld-due-to-insufficient-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2017/student-exclusion-upheld-due-to-insufficient-motivation-in-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2016/federal-supreme-court-upholds-revocation-of-residency-permit-and-expulsion-due-to-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2016/federal-supreme-court-upholds-revocation-of-residency-permit-and-expulsion-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2016/federal-supreme-court-upholds-revocation-of-residency-permit-and-expulsion-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2016/federal-supreme-court-upholds-revocation-of-residency-permit-and-expulsion-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2016/federal-supreme-court-upholds-revocation-of-residency-permit-and-expulsion-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2016/federal-supreme-court-upholds-revocation-of-residency-permit-and-expulsion-due-to-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2015/revocation-of-settlement-permit-for-convicted-kosovan-citizen-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2015/revocation-of-settlement-permit-for-convicted-kosovan-citizen-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2015/revocation-of-settlement-permit-for-convicted-kosovan-citizen-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2015/revocation-of-settlement-permit-for-convicted-kosovan-citizen-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2015/revocation-of-settlement-permit-for-convicted-kosovan-citizen-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2015/revocation-of-settlement-permit-for-convicted-kosovan-citizen-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2013/swiss-federal-supreme-court-overturns-revocation-of-italian-citizen-s-residency-permit-despite-criminal-record-citing-reform-and-proportionality-under-free-movement-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2013/swiss-federal-supreme-court-overturns-revocation-of-italian-citizen-s-residency-permit-despite-criminal-record-citing-reform-and-proportionality-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2013/swiss-federal-supreme-court-overturns-revocation-of-italian-citizen-s-residency-permit-despite-criminal-record-citing-reform-and-proportionality-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2013/swiss-federal-supreme-court-overturns-revocation-of-italian-citizen-s-residency-permit-despite-criminal-record-citing-reform-and-proportionality-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2013/swiss-federal-supreme-court-overturns-revocation-of-italian-citizen-s-residency-permit-despite-criminal-record-citing-reform-and-proportionality-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2013/swiss-federal-supreme-court-overturns-revocation-of-italian-citizen-s-residency-permit-despite-criminal-record-citing-reform-and-proportionality-under-free-movement-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2012/appeal-against-indefinite-veterinary-ban-for-animal-welfare-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2012/appeal-against-indefinite-veterinary-ban-for-animal-welfare-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2012/appeal-against-indefinite-veterinary-ban-for-animal-welfare-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2012/appeal-against-indefinite-veterinary-ban-for-animal-welfare-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2012/appeal-against-indefinite-veterinary-ban-for-animal-welfare-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2012/appeal-against-indefinite-veterinary-ban-for-animal-welfare-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2011/national-v-switzerland-residence-permit-revocation-appeal-dismissed-due-to-insufficient-marital-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2011/national-v-switzerland-residence-permit-revocation-appeal-dismissed-due-to-insufficient-marital-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2011/national-v-switzerland-residence-permit-revocation-appeal-dismissed-due-to-insufficient-marital-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2011/national-v-switzerland-residence-permit-revocation-appeal-dismissed-due-to-insufficient-marital-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2011/national-v-switzerland-residence-permit-revocation-appeal-dismissed-due-to-insufficient-marital-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2011/national-v-switzerland-residence-permit-revocation-appeal-dismissed-due-to-insufficient-marital-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2010/vocational-trainer-s-partial-authorization-revocation-for-inappropriate-private-contact-with-applicant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2010/vocational-trainer-s-partial-authorization-revocation-for-inappropriate-private-contact-with-applicant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2010/vocational-trainer-s-partial-authorization-revocation-for-inappropriate-private-contact-with-applicant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2010/vocational-trainer-s-partial-authorization-revocation-for-inappropriate-private-contact-with-applicant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2010/vocational-trainer-s-partial-authorization-revocation-for-inappropriate-private-contact-with-applicant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2010/vocational-trainer-s-partial-authorization-revocation-for-inappropriate-private-contact-with-applicant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2009/challenge-to-refusal-to-lift-permanent-dog-keeping-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2009/challenge-to-refusal-to-lift-permanent-dog-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2009/challenge-to-refusal-to-lift-permanent-dog-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2009/challenge-to-refusal-to-lift-permanent-dog-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2009/challenge-to-refusal-to-lift-permanent-dog-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2009/challenge-to-refusal-to-lift-permanent-dog-keeping-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2008/club-operator-v-city-of-chur-operating-hours-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2008/club-operator-v-city-of-chur-operating-hours-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2008/club-operator-v-city-of-chur-operating-hours-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2008/club-operator-v-city-of-chur-operating-hours-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2008/club-operator-v-city-of-chur-operating-hours-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2008/club-operator-v-city-of-chur-operating-hours-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_378-2007/federal-court-reinstates-suspensive-effect-on-entry-ban-for-eu-citizen-barred-over-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2007/federal-court-reinstates-suspensive-effect-on-entry-ban-for-eu-citizen-barred-over-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_378-2007/federal-court-reinstates-suspensive-effect-on-entry-ban-for-eu-citizen-barred-over-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_378-2007/federal-court-reinstates-suspensive-effect-on-entry-ban-for-eu-citizen-barred-over-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_378-2007/federal-court-reinstates-suspensive-effect-on-entry-ban-for-eu-citizen-barred-over-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_378-2007/federal-court-reinstates-suspensive-effect-on-entry-ban-for-eu-citizen-barred-over-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2024/turkish-national-settlement-permit-expiration-due-to-extended-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2024/turkish-national-settlement-permit-expiration-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2024/turkish-national-settlement-permit-expiration-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2024/turkish-national-settlement-permit-expiration-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2024/turkish-national-settlement-permit-expiration-due-to-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2024/turkish-national-settlement-permit-expiration-due-to-extended-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2023/wellness-institute-sanctioned-for-repeated-foreign-worker-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2023/wellness-institute-sanctioned-for-repeated-foreign-worker-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2023/wellness-institute-sanctioned-for-repeated-foreign-worker-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2023/wellness-institute-sanctioned-for-repeated-foreign-worker-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2023/wellness-institute-sanctioned-for-repeated-foreign-worker-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2023/wellness-institute-sanctioned-for-repeated-foreign-worker-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2022/kosovo-national-s-residence-permit-revocation-upheld-due-to-persistent-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2022/kosovo-national-s-residence-permit-revocation-upheld-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2022/kosovo-national-s-residence-permit-revocation-upheld-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2022/kosovo-national-s-residence-permit-revocation-upheld-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2022/kosovo-national-s-residence-permit-revocation-upheld-due-to-persistent-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2022/kosovo-national-s-residence-permit-revocation-upheld-due-to-persistent-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2021/taxpayer-versus-tax-authority-on-remission-of-taxes-and-penalties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2021/taxpayer-versus-tax-authority-on-remission-of-taxes-and-penalties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2021/taxpayer-versus-tax-authority-on-remission-of-taxes-and-penalties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2021/taxpayer-versus-tax-authority-on-remission-of-taxes-and-penalties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2021/taxpayer-versus-tax-authority-on-remission-of-taxes-and-penalties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2021/taxpayer-versus-tax-authority-on-remission-of-taxes-and-penalties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2020/revocation-of-eu-efta-residence-permit-based-on-loss-of-genuine-marital-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2020/revocation-of-eu-efta-residence-permit-based-on-loss-of-genuine-marital-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2020/revocation-of-eu-efta-residence-permit-based-on-loss-of-genuine-marital-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2020/revocation-of-eu-efta-residence-permit-based-on-loss-of-genuine-marital-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2020/revocation-of-eu-efta-residence-permit-based-on-loss-of-genuine-marital-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2020/revocation-of-eu-efta-residence-permit-based-on-loss-of-genuine-marital-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2019/father-s-appeal-dismissed-regarding-recusal-and-revision-requests-following-final-non-promotion-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2019/father-s-appeal-dismissed-regarding-recusal-and-revision-requests-following-final-non-promotion-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2019/father-s-appeal-dismissed-regarding-recusal-and-revision-requests-following-final-non-promotion-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2019/father-s-appeal-dismissed-regarding-recusal-and-revision-requests-following-final-non-promotion-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2019/father-s-appeal-dismissed-regarding-recusal-and-revision-requests-following-final-non-promotion-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2019/father-s-appeal-dismissed-regarding-recusal-and-revision-requests-following-final-non-promotion-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2018/turkish-national-v-switzerland-sham-marriage-and-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2018/turkish-national-v-switzerland-sham-marriage-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2018/turkish-national-v-switzerland-sham-marriage-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2018/turkish-national-v-switzerland-sham-marriage-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2018/turkish-national-v-switzerland-sham-marriage-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2018/turkish-national-v-switzerland-sham-marriage-and-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2017/heirs-challenge-to-final-tax-assessments-versus-provisional-inventory-amounts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2017/heirs-challenge-to-final-tax-assessments-versus-provisional-inventory-amounts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2017/heirs-challenge-to-final-tax-assessments-versus-provisional-inventory-amounts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2017/heirs-challenge-to-final-tax-assessments-versus-provisional-inventory-amounts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2017/heirs-challenge-to-final-tax-assessments-versus-provisional-inventory-amounts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2017/heirs-challenge-to-final-tax-assessments-versus-provisional-inventory-amounts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2016/airline-denied-third-party-ground-handling-at-threshold-exempt-airport</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2016/airline-denied-third-party-ground-handling-at-threshold-exempt-airport"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2016/airline-denied-third-party-ground-handling-at-threshold-exempt-airport"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2016/airline-denied-third-party-ground-handling-at-threshold-exempt-airport"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2016/airline-denied-third-party-ground-handling-at-threshold-exempt-airport"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2016/airline-denied-third-party-ground-handling-at-threshold-exempt-airport"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminal-conviction-for-domestic-confinement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminal-conviction-for-domestic-confinement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminal-conviction-for-domestic-confinement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminal-conviction-for-domestic-confinement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminal-conviction-for-domestic-confinement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminal-conviction-for-domestic-confinement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2014/property-developer-s-tax-appeal-regarding-undervalued-asset-transfers-to-de-facto-director-and-partners</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2014/property-developer-s-tax-appeal-regarding-undervalued-asset-transfers-to-de-facto-director-and-partners"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2014/property-developer-s-tax-appeal-regarding-undervalued-asset-transfers-to-de-facto-director-and-partners"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2014/property-developer-s-tax-appeal-regarding-undervalued-asset-transfers-to-de-facto-director-and-partners"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2014/property-developer-s-tax-appeal-regarding-undervalued-asset-transfers-to-de-facto-director-and-partners"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2014/property-developer-s-tax-appeal-regarding-undervalued-asset-transfers-to-de-facto-director-and-partners"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2013/cameroonian-national-s-residence-permit-appeal-inadmissible-despite-simple-adoption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2013/cameroonian-national-s-residence-permit-appeal-inadmissible-despite-simple-adoption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2013/cameroonian-national-s-residence-permit-appeal-inadmissible-despite-simple-adoption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2013/cameroonian-national-s-residence-permit-appeal-inadmissible-despite-simple-adoption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2013/cameroonian-national-s-residence-permit-appeal-inadmissible-despite-simple-adoption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2013/cameroonian-national-s-residence-permit-appeal-inadmissible-despite-simple-adoption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2010/cameroonian-national-v-revocation-of-residency-permit-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2010/cameroonian-national-v-revocation-of-residency-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2010/cameroonian-national-v-revocation-of-residency-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2010/cameroonian-national-v-revocation-of-residency-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2010/cameroonian-national-v-revocation-of-residency-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2010/cameroonian-national-v-revocation-of-residency-permit-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2009/swiss-federal-tax-administration-v-annulment-of-withholding-tax-decision-on-franchise-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2009/swiss-federal-tax-administration-v-annulment-of-withholding-tax-decision-on-franchise-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2009/swiss-federal-tax-administration-v-annulment-of-withholding-tax-decision-on-franchise-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2009/swiss-federal-tax-administration-v-annulment-of-withholding-tax-decision-on-franchise-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2009/swiss-federal-tax-administration-v-annulment-of-withholding-tax-decision-on-franchise-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2009/swiss-federal-tax-administration-v-annulment-of-withholding-tax-decision-on-franchise-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2008/cameroonian-asylum-applicant-s-detention-upheld-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2008/cameroonian-asylum-applicant-s-detention-upheld-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2008/cameroonian-asylum-applicant-s-detention-upheld-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2008/cameroonian-asylum-applicant-s-detention-upheld-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2008/cameroonian-asylum-applicant-s-detention-upheld-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2008/cameroonian-asylum-applicant-s-detention-upheld-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_377-2007/peruvian-national-v-swiss-marriage-residence-permit-renewal-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2007/peruvian-national-v-swiss-marriage-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_377-2007/peruvian-national-v-swiss-marriage-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_377-2007/peruvian-national-v-swiss-marriage-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_377-2007/peruvian-national-v-swiss-marriage-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_377-2007/peruvian-national-v-swiss-marriage-residence-permit-renewal-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2024/detention-pending-deportation-of-convicted-rapist-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2024/detention-pending-deportation-of-convicted-rapist-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2024/detention-pending-deportation-of-convicted-rapist-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2024/detention-pending-deportation-of-convicted-rapist-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2024/detention-pending-deportation-of-convicted-rapist-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2024/detention-pending-deportation-of-convicted-rapist-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2023/parent-v-canton-adequacy-of-integrative-education-for-child-with-asd</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2023/parent-v-canton-adequacy-of-integrative-education-for-child-with-asd"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2023/parent-v-canton-adequacy-of-integrative-education-for-child-with-asd"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2023/parent-v-canton-adequacy-of-integrative-education-for-child-with-asd"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2023/parent-v-canton-adequacy-of-integrative-education-for-child-with-asd"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2023/parent-v-canton-adequacy-of-integrative-education-for-child-with-asd"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2022/nigerian-national-s-stay-of-removal-denied-pending-marriage-permit-appeal-amidst-criminal-history-and-child-welfare-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2022/nigerian-national-s-stay-of-removal-denied-pending-marriage-permit-appeal-amidst-criminal-history-and-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2022/nigerian-national-s-stay-of-removal-denied-pending-marriage-permit-appeal-amidst-criminal-history-and-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2022/nigerian-national-s-stay-of-removal-denied-pending-marriage-permit-appeal-amidst-criminal-history-and-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2022/nigerian-national-s-stay-of-removal-denied-pending-marriage-permit-appeal-amidst-criminal-history-and-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2022/nigerian-national-s-stay-of-removal-denied-pending-marriage-permit-appeal-amidst-criminal-history-and-child-welfare-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2021/kosovar-spouse-s-permit-extension-denied-due-to-insufficient-domestic-violence-proof-and-unsubstantiated-return-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2021/kosovar-spouse-s-permit-extension-denied-due-to-insufficient-domestic-violence-proof-and-unsubstantiated-return-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2021/kosovar-spouse-s-permit-extension-denied-due-to-insufficient-domestic-violence-proof-and-unsubstantiated-return-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2021/kosovar-spouse-s-permit-extension-denied-due-to-insufficient-domestic-violence-proof-and-unsubstantiated-return-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2021/kosovar-spouse-s-permit-extension-denied-due-to-insufficient-domestic-violence-proof-and-unsubstantiated-return-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2021/kosovar-spouse-s-permit-extension-denied-due-to-insufficient-domestic-violence-proof-and-unsubstantiated-return-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2020/kosovar-national-s-expulsion-upheld-after-spouse-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2020/kosovar-national-s-expulsion-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2020/kosovar-national-s-expulsion-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2020/kosovar-national-s-expulsion-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2020/kosovar-national-s-expulsion-upheld-after-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2020/kosovar-national-s-expulsion-upheld-after-spouse-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2019/federal-tax-administration-v-federal-administrative-court-laaf-article-14-2-and-duty-to-inform-third-parties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2019/federal-tax-administration-v-federal-administrative-court-laaf-article-14-2-and-duty-to-inform-third-parties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2019/federal-tax-administration-v-federal-administrative-court-laaf-article-14-2-and-duty-to-inform-third-parties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2019/federal-tax-administration-v-federal-administrative-court-laaf-article-14-2-and-duty-to-inform-third-parties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2019/federal-tax-administration-v-federal-administrative-court-laaf-article-14-2-and-duty-to-inform-third-parties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2019/federal-tax-administration-v-federal-administrative-court-laaf-article-14-2-and-duty-to-inform-third-parties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2018/moroccan-national-v-cantonal-administrative-court-detention-extension-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2018/moroccan-national-v-cantonal-administrative-court-detention-extension-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2018/moroccan-national-v-cantonal-administrative-court-detention-extension-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2018/moroccan-national-v-cantonal-administrative-court-detention-extension-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2018/moroccan-national-v-cantonal-administrative-court-detention-extension-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2018/moroccan-national-v-cantonal-administrative-court-detention-extension-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2017/guinean-national-s-appeal-on-refused-hardship-permit-and-provisional-measures-dismissed-as-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2017/guinean-national-s-appeal-on-refused-hardship-permit-and-provisional-measures-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2017/guinean-national-s-appeal-on-refused-hardship-permit-and-provisional-measures-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2017/guinean-national-s-appeal-on-refused-hardship-permit-and-provisional-measures-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2017/guinean-national-s-appeal-on-refused-hardship-permit-and-provisional-measures-dismissed-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2017/guinean-national-s-appeal-on-refused-hardship-permit-and-provisional-measures-dismissed-as-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2015/turkish-national-expulsion-due-to-criminality-and-integration-failure-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2015/turkish-national-expulsion-due-to-criminality-and-integration-failure-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2015/turkish-national-expulsion-due-to-criminality-and-integration-failure-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2015/turkish-national-expulsion-due-to-criminality-and-integration-failure-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2015/turkish-national-expulsion-due-to-criminality-and-integration-failure-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2015/turkish-national-expulsion-due-to-criminality-and-integration-failure-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2014/gambia-national-deportation-upheld-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2014/gambia-national-deportation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2014/gambia-national-deportation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2014/gambia-national-deportation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2014/gambia-national-deportation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2014/gambia-national-deportation-upheld-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2013/ghanaian-national-v-immigration-authorities-void-permit-and-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2013/ghanaian-national-v-immigration-authorities-void-permit-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2013/ghanaian-national-v-immigration-authorities-void-permit-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2013/ghanaian-national-v-immigration-authorities-void-permit-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2013/ghanaian-national-v-immigration-authorities-void-permit-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2013/ghanaian-national-v-immigration-authorities-void-permit-and-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2012/appeal-rejected-for-insufficient-justification-of-federal-law-violation-in-land-division-notification-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2012/appeal-rejected-for-insufficient-justification-of-federal-law-violation-in-land-division-notification-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2012/appeal-rejected-for-insufficient-justification-of-federal-law-violation-in-land-division-notification-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2012/appeal-rejected-for-insufficient-justification-of-federal-law-violation-in-land-division-notification-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2012/appeal-rejected-for-insufficient-justification-of-federal-law-violation-in-land-division-notification-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2012/appeal-rejected-for-insufficient-justification-of-federal-law-violation-in-land-division-notification-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2011/taxpayer-deduction-of-business-liquidation-expenses-in-post-cessation-year</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2011/taxpayer-deduction-of-business-liquidation-expenses-in-post-cessation-year"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2011/taxpayer-deduction-of-business-liquidation-expenses-in-post-cessation-year"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2011/taxpayer-deduction-of-business-liquidation-expenses-in-post-cessation-year"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2011/taxpayer-deduction-of-business-liquidation-expenses-in-post-cessation-year"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2011/taxpayer-deduction-of-business-liquidation-expenses-in-post-cessation-year"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2010/ethiopian-national-v-swiss-federal-tribunal-residence-renewal-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2010/ethiopian-national-v-swiss-federal-tribunal-residence-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2010/ethiopian-national-v-swiss-federal-tribunal-residence-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2010/ethiopian-national-v-swiss-federal-tribunal-residence-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2010/ethiopian-national-v-swiss-federal-tribunal-residence-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2010/ethiopian-national-v-swiss-federal-tribunal-residence-renewal-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2009/extension-of-removal-detention-for-repeated-asylum-claimant-with-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2009/extension-of-removal-detention-for-repeated-asylum-claimant-with-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2009/extension-of-removal-detention-for-repeated-asylum-claimant-with-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2009/extension-of-removal-detention-for-repeated-asylum-claimant-with-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2009/extension-of-removal-detention-for-repeated-asylum-claimant-with-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2009/extension-of-removal-detention-for-repeated-asylum-claimant-with-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2008/fuel-stockpiling-association-v-federal-office-on-guarantee-fund-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2008/fuel-stockpiling-association-v-federal-office-on-guarantee-fund-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2008/fuel-stockpiling-association-v-federal-office-on-guarantee-fund-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2008/fuel-stockpiling-association-v-federal-office-on-guarantee-fund-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2008/fuel-stockpiling-association-v-federal-office-on-guarantee-fund-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2008/fuel-stockpiling-association-v-federal-office-on-guarantee-fund-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_376-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-of-non-cooperative-asylum-applicant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_376-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_376-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_376-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_376-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-of-non-cooperative-asylum-applicant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2024/philippines-national-v-switzerland-denial-of-residency-appeal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2024/philippines-national-v-switzerland-denial-of-residency-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2024/philippines-national-v-switzerland-denial-of-residency-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2024/philippines-national-v-switzerland-denial-of-residency-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2024/philippines-national-v-switzerland-denial-of-residency-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2024/philippines-national-v-switzerland-denial-of-residency-appeal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2023/student-dismissal-appeal-withdrawn-and-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2023/student-dismissal-appeal-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2023/student-dismissal-appeal-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2023/student-dismissal-appeal-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2023/student-dismissal-appeal-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2023/student-dismissal-appeal-withdrawn-and-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2022/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-for-sons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2022/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-for-sons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2022/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-for-sons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2022/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-for-sons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2022/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-for-sons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2022/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-for-sons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2021/federal-supreme-court-jurisdiction-over-deportation-departure-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2021/federal-supreme-court-jurisdiction-over-deportation-departure-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2021/federal-supreme-court-jurisdiction-over-deportation-departure-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2021/federal-supreme-court-jurisdiction-over-deportation-departure-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2021/federal-supreme-court-jurisdiction-over-deportation-departure-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2021/federal-supreme-court-jurisdiction-over-deportation-departure-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2020/north-macedonian-national-s-residence-permit-non-renewal-upheld-due-to-insufficient-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2020/north-macedonian-national-s-residence-permit-non-renewal-upheld-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2020/north-macedonian-national-s-residence-permit-non-renewal-upheld-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2020/north-macedonian-national-s-residence-permit-non-renewal-upheld-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2020/north-macedonian-national-s-residence-permit-non-renewal-upheld-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2020/north-macedonian-national-s-residence-permit-non-renewal-upheld-due-to-insufficient-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2019/egyptian-national-residency-revocation-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2019/egyptian-national-residency-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2019/egyptian-national-residency-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2019/egyptian-national-residency-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2019/egyptian-national-residency-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2019/egyptian-national-residency-revocation-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2018/swiss-company-vat-liability-for-qatari-property-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2018/swiss-company-vat-liability-for-qatari-property-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2018/swiss-company-vat-liability-for-qatari-property-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2018/swiss-company-vat-liability-for-qatari-property-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2018/swiss-company-vat-liability-for-qatari-property-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2018/swiss-company-vat-liability-for-qatari-property-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2017/taxpayers-appeal-on-dependent-deduction-dismissed-for-procedural-flaws</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2017/taxpayers-appeal-on-dependent-deduction-dismissed-for-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2017/taxpayers-appeal-on-dependent-deduction-dismissed-for-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2017/taxpayers-appeal-on-dependent-deduction-dismissed-for-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2017/taxpayers-appeal-on-dependent-deduction-dismissed-for-procedural-flaws"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2017/taxpayers-appeal-on-dependent-deduction-dismissed-for-procedural-flaws"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2016/ex-spouses-taxation-dispute-regarding-litigation-provisions-and-continuing-joint-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2016/ex-spouses-taxation-dispute-regarding-litigation-provisions-and-continuing-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2016/ex-spouses-taxation-dispute-regarding-litigation-provisions-and-continuing-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2016/ex-spouses-taxation-dispute-regarding-litigation-provisions-and-continuing-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2016/ex-spouses-taxation-dispute-regarding-litigation-provisions-and-continuing-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2016/ex-spouses-taxation-dispute-regarding-litigation-provisions-and-continuing-joint-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2015/taxpayer-loss-deduction-denial-for-securities-trading-lack-of-business-income-sustainability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2015/taxpayer-loss-deduction-denial-for-securities-trading-lack-of-business-income-sustainability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2015/taxpayer-loss-deduction-denial-for-securities-trading-lack-of-business-income-sustainability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2015/taxpayer-loss-deduction-denial-for-securities-trading-lack-of-business-income-sustainability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2015/taxpayer-loss-deduction-denial-for-securities-trading-lack-of-business-income-sustainability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2015/taxpayer-loss-deduction-denial-for-securities-trading-lack-of-business-income-sustainability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2014/romanian-family-s-residence-permit-denial-upheld-based-on-child-s-insufficient-resources-under-fmopa-transitional-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2014/romanian-family-s-residence-permit-denial-upheld-based-on-child-s-insufficient-resources-under-fmopa-transitional-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2014/romanian-family-s-residence-permit-denial-upheld-based-on-child-s-insufficient-resources-under-fmopa-transitional-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2014/romanian-family-s-residence-permit-denial-upheld-based-on-child-s-insufficient-resources-under-fmopa-transitional-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2014/romanian-family-s-residence-permit-denial-upheld-based-on-child-s-insufficient-resources-under-fmopa-transitional-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2014/romanian-family-s-residence-permit-denial-upheld-based-on-child-s-insufficient-resources-under-fmopa-transitional-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2013/water-permit-challenge-lacking-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2013/water-permit-challenge-lacking-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2013/water-permit-challenge-lacking-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2013/water-permit-challenge-lacking-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2013/water-permit-challenge-lacking-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2013/water-permit-challenge-lacking-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2012/swiss-federal-court-upholds-revocation-of-c-permit-based-on-deception-regarding-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2012/swiss-federal-court-upholds-revocation-of-c-permit-based-on-deception-regarding-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2012/swiss-federal-court-upholds-revocation-of-c-permit-based-on-deception-regarding-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2012/swiss-federal-court-upholds-revocation-of-c-permit-based-on-deception-regarding-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2012/swiss-federal-court-upholds-revocation-of-c-permit-based-on-deception-regarding-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2012/swiss-federal-court-upholds-revocation-of-c-permit-based-on-deception-regarding-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2011/tax-assessment-for-owner-occupied-property-notional-rental-value-and-partial-non-use-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2011/tax-assessment-for-owner-occupied-property-notional-rental-value-and-partial-non-use-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2011/tax-assessment-for-owner-occupied-property-notional-rental-value-and-partial-non-use-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2011/tax-assessment-for-owner-occupied-property-notional-rental-value-and-partial-non-use-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2011/tax-assessment-for-owner-occupied-property-notional-rental-value-and-partial-non-use-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2011/tax-assessment-for-owner-occupied-property-notional-rental-value-and-partial-non-use-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2010/taxpayer-challenge-to-intercantonal-loss-set-off-based-on-asset-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2010/taxpayer-challenge-to-intercantonal-loss-set-off-based-on-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2010/taxpayer-challenge-to-intercantonal-loss-set-off-based-on-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2010/taxpayer-challenge-to-intercantonal-loss-set-off-based-on-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2010/taxpayer-challenge-to-intercantonal-loss-set-off-based-on-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2010/taxpayer-challenge-to-intercantonal-loss-set-off-based-on-asset-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2009/foreign-national-s-residence-permit-renewal-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2009/foreign-national-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2009/foreign-national-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2009/foreign-national-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2009/foreign-national-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2009/foreign-national-s-residence-permit-renewal-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2008/expulsion-of-long-term-resident-for-persistent-debt-and-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2008/expulsion-of-long-term-resident-for-persistent-debt-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2008/expulsion-of-long-term-resident-for-persistent-debt-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2008/expulsion-of-long-term-resident-for-persistent-debt-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2008/expulsion-of-long-term-resident-for-persistent-debt-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2008/expulsion-of-long-term-resident-for-persistent-debt-and-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_375-2007/entry-ban-appeal-under-swiss-eu-fmpa-for-drug-offender-in-campione-d-italia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2007/entry-ban-appeal-under-swiss-eu-fmpa-for-drug-offender-in-campione-d-italia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_375-2007/entry-ban-appeal-under-swiss-eu-fmpa-for-drug-offender-in-campione-d-italia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_375-2007/entry-ban-appeal-under-swiss-eu-fmpa-for-drug-offender-in-campione-d-italia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_375-2007/entry-ban-appeal-under-swiss-eu-fmpa-for-drug-offender-in-campione-d-italia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_375-2007/entry-ban-appeal-under-swiss-eu-fmpa-for-drug-offender-in-campione-d-italia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2024/residency-permit-appeal-dismissal-for-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2024/residency-permit-appeal-dismissal-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2024/residency-permit-appeal-dismissal-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2024/residency-permit-appeal-dismissal-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2024/residency-permit-appeal-dismissal-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2024/residency-permit-appeal-dismissal-for-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2023/appellant-v-federal-administrative-tribunal-military-service-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2023/appellant-v-federal-administrative-tribunal-military-service-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2023/appellant-v-federal-administrative-tribunal-military-service-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2023/appellant-v-federal-administrative-tribunal-military-service-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2023/appellant-v-federal-administrative-tribunal-military-service-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2023/appellant-v-federal-administrative-tribunal-military-service-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2022/litigant-v-canton-police-and-interior-department-on-duty-to-record-and-appealability-of-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2022/litigant-v-canton-police-and-interior-department-on-duty-to-record-and-appealability-of-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2022/litigant-v-canton-police-and-interior-department-on-duty-to-record-and-appealability-of-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2022/litigant-v-canton-police-and-interior-department-on-duty-to-record-and-appealability-of-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2022/litigant-v-canton-police-and-interior-department-on-duty-to-record-and-appealability-of-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2022/litigant-v-canton-police-and-interior-department-on-duty-to-record-and-appealability-of-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2021/company-appeal-against-emission-stamp-tax-waiver-refusal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2021/company-appeal-against-emission-stamp-tax-waiver-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2021/company-appeal-against-emission-stamp-tax-waiver-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2021/company-appeal-against-emission-stamp-tax-waiver-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2021/company-appeal-against-emission-stamp-tax-waiver-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2021/company-appeal-against-emission-stamp-tax-waiver-refusal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2020/portuguese-couple-s-appeal-against-permit-revocation-deemed-inadmissible-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2020/portuguese-couple-s-appeal-against-permit-revocation-deemed-inadmissible-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2020/portuguese-couple-s-appeal-against-permit-revocation-deemed-inadmissible-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2020/portuguese-couple-s-appeal-against-permit-revocation-deemed-inadmissible-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2020/portuguese-couple-s-appeal-against-permit-revocation-deemed-inadmissible-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2020/portuguese-couple-s-appeal-against-permit-revocation-deemed-inadmissible-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2019/taxpayer-appeal-on-tax-domicile-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2019/taxpayer-appeal-on-tax-domicile-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2019/taxpayer-appeal-on-tax-domicile-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2019/taxpayer-appeal-on-tax-domicile-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2019/taxpayer-appeal-on-tax-domicile-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2019/taxpayer-appeal-on-tax-domicile-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2018/swiss-federal-supreme-court-upholds-expulsion-of-romanian-national-lacking-worker-status-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2018/swiss-federal-supreme-court-upholds-expulsion-of-romanian-national-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2018/swiss-federal-supreme-court-upholds-expulsion-of-romanian-national-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2018/swiss-federal-supreme-court-upholds-expulsion-of-romanian-national-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2018/swiss-federal-supreme-court-upholds-expulsion-of-romanian-national-lacking-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2018/swiss-federal-supreme-court-upholds-expulsion-of-romanian-national-lacking-worker-status-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2017/student-appeal-regarding-master-s-program-exclusion-and-procedural-fairness-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2017/student-appeal-regarding-master-s-program-exclusion-and-procedural-fairness-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2017/student-appeal-regarding-master-s-program-exclusion-and-procedural-fairness-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2017/student-appeal-regarding-master-s-program-exclusion-and-procedural-fairness-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2017/student-appeal-regarding-master-s-program-exclusion-and-procedural-fairness-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2017/student-appeal-regarding-master-s-program-exclusion-and-procedural-fairness-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2015/claimant-v-municipality-negligent-welfare-services-and-appeal-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2015/claimant-v-municipality-negligent-welfare-services-and-appeal-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2015/claimant-v-municipality-negligent-welfare-services-and-appeal-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2015/claimant-v-municipality-negligent-welfare-services-and-appeal-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2015/claimant-v-municipality-negligent-welfare-services-and-appeal-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2015/claimant-v-municipality-negligent-welfare-services-and-appeal-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2014/physiotherapist-rental-cost-allocation-dispute-2010-tax-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2014/physiotherapist-rental-cost-allocation-dispute-2010-tax-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2014/physiotherapist-rental-cost-allocation-dispute-2010-tax-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2014/physiotherapist-rental-cost-allocation-dispute-2010-tax-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2014/physiotherapist-rental-cost-allocation-dispute-2010-tax-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2014/physiotherapist-rental-cost-allocation-dispute-2010-tax-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2013/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-concealment-of-extramarital-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2013/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-concealment-of-extramarital-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2013/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-concealment-of-extramarital-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2013/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-concealment-of-extramarital-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2013/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-concealment-of-extramarital-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2013/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-concealment-of-extramarital-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2012/doctor-disciplinary-warning-and-lack-of-standing-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2012/doctor-disciplinary-warning-and-lack-of-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2012/doctor-disciplinary-warning-and-lack-of-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2012/doctor-disciplinary-warning-and-lack-of-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2012/doctor-disciplinary-warning-and-lack-of-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2012/doctor-disciplinary-warning-and-lack-of-standing-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2011/federal-supreme-court-dismisses-vat-appeal-for-non-compliant-brief-and-lack-of-merit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2011/federal-supreme-court-dismisses-vat-appeal-for-non-compliant-brief-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2011/federal-supreme-court-dismisses-vat-appeal-for-non-compliant-brief-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2011/federal-supreme-court-dismisses-vat-appeal-for-non-compliant-brief-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2011/federal-supreme-court-dismisses-vat-appeal-for-non-compliant-brief-and-lack-of-merit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2011/federal-supreme-court-dismisses-vat-appeal-for-non-compliant-brief-and-lack-of-merit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2009/taxpayer-refusal-to-pay-advance-cost-deposit-constitutes-withdrawal-of-military-exemption-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2009/taxpayer-refusal-to-pay-advance-cost-deposit-constitutes-withdrawal-of-military-exemption-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2009/taxpayer-refusal-to-pay-advance-cost-deposit-constitutes-withdrawal-of-military-exemption-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2009/taxpayer-refusal-to-pay-advance-cost-deposit-constitutes-withdrawal-of-military-exemption-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2009/taxpayer-refusal-to-pay-advance-cost-deposit-constitutes-withdrawal-of-military-exemption-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2009/taxpayer-refusal-to-pay-advance-cost-deposit-constitutes-withdrawal-of-military-exemption-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2008/residence-permit-based-on-marriage-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2008/residence-permit-based-on-marriage-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2008/residence-permit-based-on-marriage-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2008/residence-permit-based-on-marriage-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2008/residence-permit-based-on-marriage-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2008/residence-permit-based-on-marriage-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_374-2007/revocation-of-residence-permit-following-marital-separation-of-non-settled-foreigner</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2007/revocation-of-residence-permit-following-marital-separation-of-non-settled-foreigner"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_374-2007/revocation-of-residence-permit-following-marital-separation-of-non-settled-foreigner"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_374-2007/revocation-of-residence-permit-following-marital-separation-of-non-settled-foreigner"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_374-2007/revocation-of-residence-permit-following-marital-separation-of-non-settled-foreigner"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_374-2007/revocation-of-residence-permit-following-marital-separation-of-non-settled-foreigner"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2025/turkish-asylum-seeker-s-undue-delay-complaint-against-fec-dismissed-by-fsc</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2025/turkish-asylum-seeker-s-undue-delay-complaint-against-fec-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2025/turkish-asylum-seeker-s-undue-delay-complaint-against-fec-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2025/turkish-asylum-seeker-s-undue-delay-complaint-against-fec-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2025/turkish-asylum-seeker-s-undue-delay-complaint-against-fec-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2025/turkish-asylum-seeker-s-undue-delay-complaint-against-fec-dismissed-by-fsc"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2024/revocation-of-permit-and-denial-of-procedural-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2024/revocation-of-permit-and-denial-of-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2024/revocation-of-permit-and-denial-of-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2024/revocation-of-permit-and-denial-of-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2024/revocation-of-permit-and-denial-of-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2024/revocation-of-permit-and-denial-of-procedural-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2023/federal-supreme-court-upholds-withdrawal-of-driving-and-instructor-licenses-due-to-character-unsuitability-and-failure-to-meet-alcohol-abstinence-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2023/federal-supreme-court-upholds-withdrawal-of-driving-and-instructor-licenses-due-to-character-unsuitability-and-failure-to-meet-alcohol-abstinence-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2023/federal-supreme-court-upholds-withdrawal-of-driving-and-instructor-licenses-due-to-character-unsuitability-and-failure-to-meet-alcohol-abstinence-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2023/federal-supreme-court-upholds-withdrawal-of-driving-and-instructor-licenses-due-to-character-unsuitability-and-failure-to-meet-alcohol-abstinence-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2023/federal-supreme-court-upholds-withdrawal-of-driving-and-instructor-licenses-due-to-character-unsuitability-and-failure-to-meet-alcohol-abstinence-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2023/federal-supreme-court-upholds-withdrawal-of-driving-and-instructor-licenses-due-to-character-unsuitability-and-failure-to-meet-alcohol-abstinence-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2022/taxpayer-challenge-to-interim-order-lacking-appeal-instructions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2022/taxpayer-challenge-to-interim-order-lacking-appeal-instructions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2022/taxpayer-challenge-to-interim-order-lacking-appeal-instructions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2022/taxpayer-challenge-to-interim-order-lacking-appeal-instructions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2022/taxpayer-challenge-to-interim-order-lacking-appeal-instructions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2022/taxpayer-challenge-to-interim-order-lacking-appeal-instructions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2021/german-citizen-v-switzerland-interpretation-of-constant-residence-for-extended-right-of-residence-due-to-permanent-incapacity-under-fma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2021/german-citizen-v-switzerland-interpretation-of-constant-residence-for-extended-right-of-residence-due-to-permanent-incapacity-under-fma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2021/german-citizen-v-switzerland-interpretation-of-constant-residence-for-extended-right-of-residence-due-to-permanent-incapacity-under-fma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2021/german-citizen-v-switzerland-interpretation-of-constant-residence-for-extended-right-of-residence-due-to-permanent-incapacity-under-fma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2021/german-citizen-v-switzerland-interpretation-of-constant-residence-for-extended-right-of-residence-due-to-permanent-incapacity-under-fma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2021/german-citizen-v-switzerland-interpretation-of-constant-residence-for-extended-right-of-residence-due-to-permanent-incapacity-under-fma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2020/federal-supreme-court-upholds-refusal-to-restore-time-limit-due-to-gross-negligence-in-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2020/federal-supreme-court-upholds-refusal-to-restore-time-limit-due-to-gross-negligence-in-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2020/federal-supreme-court-upholds-refusal-to-restore-time-limit-due-to-gross-negligence-in-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2020/federal-supreme-court-upholds-refusal-to-restore-time-limit-due-to-gross-negligence-in-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2020/federal-supreme-court-upholds-refusal-to-restore-time-limit-due-to-gross-negligence-in-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2020/federal-supreme-court-upholds-refusal-to-restore-time-limit-due-to-gross-negligence-in-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2019/federal-tax-administration-v-taxpayer-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2019/federal-tax-administration-v-taxpayer-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2019/federal-tax-administration-v-taxpayer-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2019/federal-tax-administration-v-taxpayer-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2019/federal-tax-administration-v-taxpayer-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2019/federal-tax-administration-v-taxpayer-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2018/cantonal-tax-jurisdiction-and-double-taxation-in-real-estate-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2018/cantonal-tax-jurisdiction-and-double-taxation-in-real-estate-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2018/cantonal-tax-jurisdiction-and-double-taxation-in-real-estate-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2018/cantonal-tax-jurisdiction-and-double-taxation-in-real-estate-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2018/cantonal-tax-jurisdiction-and-double-taxation-in-real-estate-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2018/cantonal-tax-jurisdiction-and-double-taxation-in-real-estate-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2017/human-trafficking-victim-s-right-to-residence-permit-trumps-asylum-exclusivity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2017/human-trafficking-victim-s-right-to-residence-permit-trumps-asylum-exclusivity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2017/human-trafficking-victim-s-right-to-residence-permit-trumps-asylum-exclusivity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2017/human-trafficking-victim-s-right-to-residence-permit-trumps-asylum-exclusivity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2017/human-trafficking-victim-s-right-to-residence-permit-trumps-asylum-exclusivity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2017/human-trafficking-victim-s-right-to-residence-permit-trumps-asylum-exclusivity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2016/broadcasting-corporation-vat-refund-joinder-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2016/broadcasting-corporation-vat-refund-joinder-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2016/broadcasting-corporation-vat-refund-joinder-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2016/broadcasting-corporation-vat-refund-joinder-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2016/broadcasting-corporation-vat-refund-joinder-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2016/broadcasting-corporation-vat-refund-joinder-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2014/revocation-of-permit-for-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2014/revocation-of-permit-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2014/revocation-of-permit-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2014/revocation-of-permit-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2014/revocation-of-permit-for-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2014/revocation-of-permit-for-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2013/pakistani-national-s-claim-for-residence-permit-denied-despite-marriage-and-hardship-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2013/pakistani-national-s-claim-for-residence-permit-denied-despite-marriage-and-hardship-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2013/pakistani-national-s-claim-for-residence-permit-denied-despite-marriage-and-hardship-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2013/pakistani-national-s-claim-for-residence-permit-denied-despite-marriage-and-hardship-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2013/pakistani-national-s-claim-for-residence-permit-denied-despite-marriage-and-hardship-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2013/pakistani-national-s-claim-for-residence-permit-denied-despite-marriage-and-hardship-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2012/revocation-of-settlement-permit-for-serious-drug-offenses-and-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2012/revocation-of-settlement-permit-for-serious-drug-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2012/revocation-of-settlement-permit-for-serious-drug-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2012/revocation-of-settlement-permit-for-serious-drug-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2012/revocation-of-settlement-permit-for-serious-drug-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2012/revocation-of-settlement-permit-for-serious-drug-offenses-and-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2011/taxpayer-appeal-inadmissibility-due-to-failure-to-submit-required-copies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2011/taxpayer-appeal-inadmissibility-due-to-failure-to-submit-required-copies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2011/taxpayer-appeal-inadmissibility-due-to-failure-to-submit-required-copies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2011/taxpayer-appeal-inadmissibility-due-to-failure-to-submit-required-copies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2011/taxpayer-appeal-inadmissibility-due-to-failure-to-submit-required-copies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2011/taxpayer-appeal-inadmissibility-due-to-failure-to-submit-required-copies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2010/taxpayer-vs-cantonal-tax-appeals-commission-and-federal-supreme-court-regarding-pension-benefit-taxation-and-procedural-rulings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2010/taxpayer-vs-cantonal-tax-appeals-commission-and-federal-supreme-court-regarding-pension-benefit-taxation-and-procedural-rulings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2010/taxpayer-vs-cantonal-tax-appeals-commission-and-federal-supreme-court-regarding-pension-benefit-taxation-and-procedural-rulings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2010/taxpayer-vs-cantonal-tax-appeals-commission-and-federal-supreme-court-regarding-pension-benefit-taxation-and-procedural-rulings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2010/taxpayer-vs-cantonal-tax-appeals-commission-and-federal-supreme-court-regarding-pension-benefit-taxation-and-procedural-rulings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2010/taxpayer-vs-cantonal-tax-appeals-commission-and-federal-supreme-court-regarding-pension-benefit-taxation-and-procedural-rulings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2009/brazilian-national-v-zurich-cantonal-government-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2009/brazilian-national-v-zurich-cantonal-government-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2009/brazilian-national-v-zurich-cantonal-government-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2009/brazilian-national-v-zurich-cantonal-government-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2009/brazilian-national-v-zurich-cantonal-government-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2009/brazilian-national-v-zurich-cantonal-government-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2008/cantonal-denial-of-name-change-based-on-local-law-conflicts-with-federal-trademark-supremacy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2008/cantonal-denial-of-name-change-based-on-local-law-conflicts-with-federal-trademark-supremacy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2008/cantonal-denial-of-name-change-based-on-local-law-conflicts-with-federal-trademark-supremacy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2008/cantonal-denial-of-name-change-based-on-local-law-conflicts-with-federal-trademark-supremacy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2008/cantonal-denial-of-name-change-based-on-local-law-conflicts-with-federal-trademark-supremacy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2008/cantonal-denial-of-name-change-based-on-local-law-conflicts-with-federal-trademark-supremacy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_373-2007/legality-of-post-expulsion-detention-based-on-renewed-deportation-possibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2007/legality-of-post-expulsion-detention-based-on-renewed-deportation-possibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_373-2007/legality-of-post-expulsion-detention-based-on-renewed-deportation-possibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_373-2007/legality-of-post-expulsion-detention-based-on-renewed-deportation-possibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_373-2007/legality-of-post-expulsion-detention-based-on-renewed-deportation-possibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_373-2007/legality-of-post-expulsion-detention-based-on-renewed-deportation-possibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2025/federal-supreme-court-dismisses-appeal-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2025/federal-supreme-court-dismisses-appeal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2025/federal-supreme-court-dismisses-appeal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2025/federal-supreme-court-dismisses-appeal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2025/federal-supreme-court-dismisses-appeal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2025/federal-supreme-court-dismisses-appeal-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2024/attorney-s-appeal-on-missed-appeal-deadline-for-provisional-suspension-ruled-inadmissible-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2024/attorney-s-appeal-on-missed-appeal-deadline-for-provisional-suspension-ruled-inadmissible-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2024/attorney-s-appeal-on-missed-appeal-deadline-for-provisional-suspension-ruled-inadmissible-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2024/attorney-s-appeal-on-missed-appeal-deadline-for-provisional-suspension-ruled-inadmissible-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2024/attorney-s-appeal-on-missed-appeal-deadline-for-provisional-suspension-ruled-inadmissible-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2024/attorney-s-appeal-on-missed-appeal-deadline-for-provisional-suspension-ruled-inadmissible-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2023/nigerian-national-v-switzerland-deportation-upheld-despite-birth-of-swiss-child-due-to-serious-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2023/nigerian-national-v-switzerland-deportation-upheld-despite-birth-of-swiss-child-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2023/nigerian-national-v-switzerland-deportation-upheld-despite-birth-of-swiss-child-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2023/nigerian-national-v-switzerland-deportation-upheld-despite-birth-of-swiss-child-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2023/nigerian-national-v-switzerland-deportation-upheld-despite-birth-of-swiss-child-due-to-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2023/nigerian-national-v-switzerland-deportation-upheld-despite-birth-of-swiss-child-due-to-serious-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2022/dog-owner-v-veterinary-office-file-access-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2022/dog-owner-v-veterinary-office-file-access-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2022/dog-owner-v-veterinary-office-file-access-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2022/dog-owner-v-veterinary-office-file-access-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2022/dog-owner-v-veterinary-office-file-access-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2022/dog-owner-v-veterinary-office-file-access-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2021/tax-evasion-through-underdeclaration-of-import-value-based-on-domestic-sales-contracts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2021/tax-evasion-through-underdeclaration-of-import-value-based-on-domestic-sales-contracts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2021/tax-evasion-through-underdeclaration-of-import-value-based-on-domestic-sales-contracts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2021/tax-evasion-through-underdeclaration-of-import-value-based-on-domestic-sales-contracts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2021/tax-evasion-through-underdeclaration-of-import-value-based-on-domestic-sales-contracts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2021/tax-evasion-through-underdeclaration-of-import-value-based-on-domestic-sales-contracts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2020/swiss-federal-supreme-court-overturns-cantonal-order-on-attorney-corporation-shareholder-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2020/swiss-federal-supreme-court-overturns-cantonal-order-on-attorney-corporation-shareholder-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2020/swiss-federal-supreme-court-overturns-cantonal-order-on-attorney-corporation-shareholder-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2020/swiss-federal-supreme-court-overturns-cantonal-order-on-attorney-corporation-shareholder-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2020/swiss-federal-supreme-court-overturns-cantonal-order-on-attorney-corporation-shareholder-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2020/swiss-federal-supreme-court-overturns-cantonal-order-on-attorney-corporation-shareholder-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2018/claimant-v-switzerland-damages-for-unjustified-naming-in-penalty-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2018/claimant-v-switzerland-damages-for-unjustified-naming-in-penalty-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2018/claimant-v-switzerland-damages-for-unjustified-naming-in-penalty-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2018/claimant-v-switzerland-damages-for-unjustified-naming-in-penalty-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2018/claimant-v-switzerland-damages-for-unjustified-naming-in-penalty-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2018/claimant-v-switzerland-damages-for-unjustified-naming-in-penalty-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2017/residence-permit-revocation-and-expulsion-appeal-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2017/residence-permit-revocation-and-expulsion-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2017/residence-permit-revocation-and-expulsion-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2017/residence-permit-revocation-and-expulsion-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2017/residence-permit-revocation-and-expulsion-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2017/residence-permit-revocation-and-expulsion-appeal-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2016/telecommunications-company-tax-assessment-objection-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2016/telecommunications-company-tax-assessment-objection-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2016/telecommunications-company-tax-assessment-objection-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2016/telecommunications-company-tax-assessment-objection-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2016/telecommunications-company-tax-assessment-objection-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2016/telecommunications-company-tax-assessment-objection-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2015/spouse-contests-income-tax-assessment-on-undeclared-dividends-realization-of-taxable-income-upon-shareholder-resolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2015/spouse-contests-income-tax-assessment-on-undeclared-dividends-realization-of-taxable-income-upon-shareholder-resolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2015/spouse-contests-income-tax-assessment-on-undeclared-dividends-realization-of-taxable-income-upon-shareholder-resolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2015/spouse-contests-income-tax-assessment-on-undeclared-dividends-realization-of-taxable-income-upon-shareholder-resolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2015/spouse-contests-income-tax-assessment-on-undeclared-dividends-realization-of-taxable-income-upon-shareholder-resolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2015/spouse-contests-income-tax-assessment-on-undeclared-dividends-realization-of-taxable-income-upon-shareholder-resolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2014/moroccan-citizen-v-zurich-cantonal-administrative-court-timeliness-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2014/moroccan-citizen-v-zurich-cantonal-administrative-court-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2014/moroccan-citizen-v-zurich-cantonal-administrative-court-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2014/moroccan-citizen-v-zurich-cantonal-administrative-court-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2014/moroccan-citizen-v-zurich-cantonal-administrative-court-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2014/moroccan-citizen-v-zurich-cantonal-administrative-court-timeliness-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2012/colombian-national-v-switzerland-expulsion-upheld-despite-rehabilitation-efforts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2012/colombian-national-v-switzerland-expulsion-upheld-despite-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2012/colombian-national-v-switzerland-expulsion-upheld-despite-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2012/colombian-national-v-switzerland-expulsion-upheld-despite-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2012/colombian-national-v-switzerland-expulsion-upheld-despite-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2012/colombian-national-v-switzerland-expulsion-upheld-despite-rehabilitation-efforts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2011/egyptian-national-v-expulsion-order-and-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2011/egyptian-national-v-expulsion-order-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2011/egyptian-national-v-expulsion-order-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2011/egyptian-national-v-expulsion-order-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2011/egyptian-national-v-expulsion-order-and-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2011/egyptian-national-v-expulsion-order-and-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2010/german-pension-taxation-and-alimony-deduction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2010/german-pension-taxation-and-alimony-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2010/german-pension-taxation-and-alimony-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2010/german-pension-taxation-and-alimony-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2010/german-pension-taxation-and-alimony-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2010/german-pension-taxation-and-alimony-deduction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2009/municipality-tax-domicile-dispute-standing-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2009/municipality-tax-domicile-dispute-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2009/municipality-tax-domicile-dispute-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2009/municipality-tax-domicile-dispute-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2009/municipality-tax-domicile-dispute-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2009/municipality-tax-domicile-dispute-standing-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2008/residence-permit-non-renewal-for-dominican-mother-with-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2008/residence-permit-non-renewal-for-dominican-mother-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2008/residence-permit-non-renewal-for-dominican-mother-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2008/residence-permit-non-renewal-for-dominican-mother-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2008/residence-permit-non-renewal-for-dominican-mother-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2008/residence-permit-non-renewal-for-dominican-mother-with-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_372-2007/denial-of-educational-grant-upheld-due-to-failure-to-properly-challenge-cantonal-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2007/denial-of-educational-grant-upheld-due-to-failure-to-properly-challenge-cantonal-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_372-2007/denial-of-educational-grant-upheld-due-to-failure-to-properly-challenge-cantonal-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_372-2007/denial-of-educational-grant-upheld-due-to-failure-to-properly-challenge-cantonal-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_372-2007/denial-of-educational-grant-upheld-due-to-failure-to-properly-challenge-cantonal-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_372-2007/denial-of-educational-grant-upheld-due-to-failure-to-properly-challenge-cantonal-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2025/asylum-application-closure-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2025/asylum-application-closure-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2025/asylum-application-closure-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2025/asylum-application-closure-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2025/asylum-application-closure-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2025/asylum-application-closure-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2024/swiss-federal-court-upholds-denial-of-residence-permit-to-father-with-limited-contact-with-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2024/swiss-federal-court-upholds-denial-of-residence-permit-to-father-with-limited-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2024/swiss-federal-court-upholds-denial-of-residence-permit-to-father-with-limited-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2024/swiss-federal-court-upholds-denial-of-residence-permit-to-father-with-limited-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2024/swiss-federal-court-upholds-denial-of-residence-permit-to-father-with-limited-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2024/swiss-federal-court-upholds-denial-of-residence-permit-to-father-with-limited-contact-with-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2023/appellant-v-canton-of-bern-examination-grade-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2023/appellant-v-canton-of-bern-examination-grade-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2023/appellant-v-canton-of-bern-examination-grade-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2023/appellant-v-canton-of-bern-examination-grade-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2023/appellant-v-canton-of-bern-examination-grade-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2023/appellant-v-canton-of-bern-examination-grade-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2021/food-business-hygiene-compliance-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2021/food-business-hygiene-compliance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2021/food-business-hygiene-compliance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2021/food-business-hygiene-compliance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2021/food-business-hygiene-compliance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2021/food-business-hygiene-compliance-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2020/asylum-seeker-deportation-detention-release-procedural-error-and-timeliness-of-judicial-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2020/asylum-seeker-deportation-detention-release-procedural-error-and-timeliness-of-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2020/asylum-seeker-deportation-detention-release-procedural-error-and-timeliness-of-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2020/asylum-seeker-deportation-detention-release-procedural-error-and-timeliness-of-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2020/asylum-seeker-deportation-detention-release-procedural-error-and-timeliness-of-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2020/asylum-seeker-deportation-detention-release-procedural-error-and-timeliness-of-judicial-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2019/federal-tax-administration-v-taxpayer-administrative-assistance-and-plausible-relevance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2019/federal-tax-administration-v-taxpayer-administrative-assistance-and-plausible-relevance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2019/federal-tax-administration-v-taxpayer-administrative-assistance-and-plausible-relevance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2019/federal-tax-administration-v-taxpayer-administrative-assistance-and-plausible-relevance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2019/federal-tax-administration-v-taxpayer-administrative-assistance-and-plausible-relevance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2019/federal-tax-administration-v-taxpayer-administrative-assistance-and-plausible-relevance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2018/foundation-v-canton-of-ticino-preclusion-of-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2018/foundation-v-canton-of-ticino-preclusion-of-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2018/foundation-v-canton-of-ticino-preclusion-of-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2018/foundation-v-canton-of-ticino-preclusion-of-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2018/foundation-v-canton-of-ticino-preclusion-of-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2018/foundation-v-canton-of-ticino-preclusion-of-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2017/foreign-national-v-cantonal-tribunal-settlement-permit-revocation-enforcement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2017/foreign-national-v-cantonal-tribunal-settlement-permit-revocation-enforcement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2017/foreign-national-v-cantonal-tribunal-settlement-permit-revocation-enforcement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2017/foreign-national-v-cantonal-tribunal-settlement-permit-revocation-enforcement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2017/foreign-national-v-cantonal-tribunal-settlement-permit-revocation-enforcement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2017/foreign-national-v-cantonal-tribunal-settlement-permit-revocation-enforcement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2015/taxpayer-challenge-to-limited-document-access-in-administrative-assistance-appeal-inadmissible-due-to-lack-of-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2015/taxpayer-challenge-to-limited-document-access-in-administrative-assistance-appeal-inadmissible-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2015/taxpayer-challenge-to-limited-document-access-in-administrative-assistance-appeal-inadmissible-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2015/taxpayer-challenge-to-limited-document-access-in-administrative-assistance-appeal-inadmissible-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2015/taxpayer-challenge-to-limited-document-access-in-administrative-assistance-appeal-inadmissible-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2015/taxpayer-challenge-to-limited-document-access-in-administrative-assistance-appeal-inadmissible-due-to-lack-of-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2013/tv-manager-loan-write-off-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2013/tv-manager-loan-write-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2013/tv-manager-loan-write-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2013/tv-manager-loan-write-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2013/tv-manager-loan-write-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2013/tv-manager-loan-write-off-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2012/swiss-federal-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2012/swiss-federal-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2012/swiss-federal-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2012/swiss-federal-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2012/swiss-federal-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2012/swiss-federal-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2011/family-reunification-denial-based-on-child-welfare-and-parental-instability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2011/family-reunification-denial-based-on-child-welfare-and-parental-instability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2011/family-reunification-denial-based-on-child-welfare-and-parental-instability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2011/family-reunification-denial-based-on-child-welfare-and-parental-instability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2011/family-reunification-denial-based-on-child-welfare-and-parental-instability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2011/family-reunification-denial-based-on-child-welfare-and-parental-instability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2010/romanian-prostitutes-lose-appeal-on-requirement-for-in-person-registration-signature</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2010/romanian-prostitutes-lose-appeal-on-requirement-for-in-person-registration-signature"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2010/romanian-prostitutes-lose-appeal-on-requirement-for-in-person-registration-signature"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2010/romanian-prostitutes-lose-appeal-on-requirement-for-in-person-registration-signature"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2010/romanian-prostitutes-lose-appeal-on-requirement-for-in-person-registration-signature"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2010/romanian-prostitutes-lose-appeal-on-requirement-for-in-person-registration-signature"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2009/tunisian-national-s-residence-permit-refused-after-divorce-and-domestic-violence-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2009/tunisian-national-s-residence-permit-refused-after-divorce-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2009/tunisian-national-s-residence-permit-refused-after-divorce-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2009/tunisian-national-s-residence-permit-refused-after-divorce-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2009/tunisian-national-s-residence-permit-refused-after-divorce-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2009/tunisian-national-s-residence-permit-refused-after-divorce-and-domestic-violence-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2008/kosovan-citizen-v-swiss-federal-supreme-court-revocation-of-residence-permit-for-withholding-information-on-extramarital-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2008/kosovan-citizen-v-swiss-federal-supreme-court-revocation-of-residence-permit-for-withholding-information-on-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2008/kosovan-citizen-v-swiss-federal-supreme-court-revocation-of-residence-permit-for-withholding-information-on-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2008/kosovan-citizen-v-swiss-federal-supreme-court-revocation-of-residence-permit-for-withholding-information-on-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2008/kosovan-citizen-v-swiss-federal-supreme-court-revocation-of-residence-permit-for-withholding-information-on-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2008/kosovan-citizen-v-swiss-federal-supreme-court-revocation-of-residence-permit-for-withholding-information-on-extramarital-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_371-2007/taxpayer-versus-cantonal-administrative-court-on-withdrawal-of-appeal-and-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2007/taxpayer-versus-cantonal-administrative-court-on-withdrawal-of-appeal-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_371-2007/taxpayer-versus-cantonal-administrative-court-on-withdrawal-of-appeal-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_371-2007/taxpayer-versus-cantonal-administrative-court-on-withdrawal-of-appeal-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_371-2007/taxpayer-versus-cantonal-administrative-court-on-withdrawal-of-appeal-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_371-2007/taxpayer-versus-cantonal-administrative-court-on-withdrawal-of-appeal-and-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2024/federal-supreme-court-upholds-provisional-firearm-seizure-of-paranoid-individual</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2024/federal-supreme-court-upholds-provisional-firearm-seizure-of-paranoid-individual"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2024/federal-supreme-court-upholds-provisional-firearm-seizure-of-paranoid-individual"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2024/federal-supreme-court-upholds-provisional-firearm-seizure-of-paranoid-individual"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2024/federal-supreme-court-upholds-provisional-firearm-seizure-of-paranoid-individual"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2024/federal-supreme-court-upholds-provisional-firearm-seizure-of-paranoid-individual"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2023/federal-supreme-court-upholds-prolonged-administrative-detention-for-non-cooperative-foreign-national-facing-2005-expulsion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2023/federal-supreme-court-upholds-prolonged-administrative-detention-for-non-cooperative-foreign-national-facing-2005-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2023/federal-supreme-court-upholds-prolonged-administrative-detention-for-non-cooperative-foreign-national-facing-2005-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2023/federal-supreme-court-upholds-prolonged-administrative-detention-for-non-cooperative-foreign-national-facing-2005-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2023/federal-supreme-court-upholds-prolonged-administrative-detention-for-non-cooperative-foreign-national-facing-2005-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2023/federal-supreme-court-upholds-prolonged-administrative-detention-for-non-cooperative-foreign-national-facing-2005-expulsion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2022/family-provisional-admission-conversion-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2022/family-provisional-admission-conversion-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2022/family-provisional-admission-conversion-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2022/family-provisional-admission-conversion-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2022/family-provisional-admission-conversion-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2022/family-provisional-admission-conversion-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2021/kosovar-national-vs-non-renewal-of-residence-permit-due-to-welfare-dependency-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2021/kosovar-national-vs-non-renewal-of-residence-permit-due-to-welfare-dependency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2021/kosovar-national-vs-non-renewal-of-residence-permit-due-to-welfare-dependency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2021/kosovar-national-vs-non-renewal-of-residence-permit-due-to-welfare-dependency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2021/kosovar-national-vs-non-renewal-of-residence-permit-due-to-welfare-dependency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2021/kosovar-national-vs-non-renewal-of-residence-permit-due-to-welfare-dependency-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2020/transport-association-v-cantonal-administrative-court-zurich-taxi-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2020/transport-association-v-cantonal-administrative-court-zurich-taxi-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2020/transport-association-v-cantonal-administrative-court-zurich-taxi-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2020/transport-association-v-cantonal-administrative-court-zurich-taxi-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2020/transport-association-v-cantonal-administrative-court-zurich-taxi-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2020/transport-association-v-cantonal-administrative-court-zurich-taxi-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2019/tax-evasion-spontaneous-self-denunciation-does-not-apply-after-official-inquiry-initiated</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2019/tax-evasion-spontaneous-self-denunciation-does-not-apply-after-official-inquiry-initiated"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2019/tax-evasion-spontaneous-self-denunciation-does-not-apply-after-official-inquiry-initiated"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2019/tax-evasion-spontaneous-self-denunciation-does-not-apply-after-official-inquiry-initiated"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2019/tax-evasion-spontaneous-self-denunciation-does-not-apply-after-official-inquiry-initiated"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2019/tax-evasion-spontaneous-self-denunciation-does-not-apply-after-official-inquiry-initiated"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2018/federal-supreme-court-inadmissibility-of-appeal-in-spanish-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2018/federal-supreme-court-inadmissibility-of-appeal-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2018/federal-supreme-court-inadmissibility-of-appeal-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2018/federal-supreme-court-inadmissibility-of-appeal-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2018/federal-supreme-court-inadmissibility-of-appeal-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2018/federal-supreme-court-inadmissibility-of-appeal-in-spanish-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2017/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-lack-of-sustainable-article-8-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2017/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-lack-of-sustainable-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2017/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-lack-of-sustainable-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2017/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-lack-of-sustainable-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2017/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-lack-of-sustainable-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2017/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-lack-of-sustainable-article-8-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2016/taxpayer-appeal-against-retrospective-tax-assessment-based-on-vat-control-findings-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2016/taxpayer-appeal-against-retrospective-tax-assessment-based-on-vat-control-findings-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2016/taxpayer-appeal-against-retrospective-tax-assessment-based-on-vat-control-findings-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2016/taxpayer-appeal-against-retrospective-tax-assessment-based-on-vat-control-findings-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2016/taxpayer-appeal-against-retrospective-tax-assessment-based-on-vat-control-findings-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2016/taxpayer-appeal-against-retrospective-tax-assessment-based-on-vat-control-findings-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2015/federal-tribunal-dismisses-appeal-on-access-to-tax-assistance-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2015/federal-tribunal-dismisses-appeal-on-access-to-tax-assistance-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2015/federal-tribunal-dismisses-appeal-on-access-to-tax-assistance-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2015/federal-tribunal-dismisses-appeal-on-access-to-tax-assistance-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2015/federal-tribunal-dismisses-appeal-on-access-to-tax-assistance-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2015/federal-tribunal-dismisses-appeal-on-access-to-tax-assistance-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2014/taxation-of-post-conversion-sale-of-previously-untransferred-business-asset</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2014/taxation-of-post-conversion-sale-of-previously-untransferred-business-asset"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2014/taxation-of-post-conversion-sale-of-previously-untransferred-business-asset"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2014/taxation-of-post-conversion-sale-of-previously-untransferred-business-asset"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2014/taxation-of-post-conversion-sale-of-previously-untransferred-business-asset"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2014/taxation-of-post-conversion-sale-of-previously-untransferred-business-asset"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2013/taxi-operator-vat-assessment-and-estimation-methods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2013/taxi-operator-vat-assessment-and-estimation-methods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2013/taxi-operator-vat-assessment-and-estimation-methods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2013/taxi-operator-vat-assessment-and-estimation-methods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2013/taxi-operator-vat-assessment-and-estimation-methods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2013/taxi-operator-vat-assessment-and-estimation-methods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2012/portuguese-national-v-permit-revocation-public-order-threat-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2012/portuguese-national-v-permit-revocation-public-order-threat-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2012/portuguese-national-v-permit-revocation-public-order-threat-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2012/portuguese-national-v-permit-revocation-public-order-threat-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2012/portuguese-national-v-permit-revocation-public-order-threat-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2012/portuguese-national-v-permit-revocation-public-order-threat-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2011/tax-appeal-untimely-due-to-mail-holding-agreement-fictional-delivery-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2011/tax-appeal-untimely-due-to-mail-holding-agreement-fictional-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2011/tax-appeal-untimely-due-to-mail-holding-agreement-fictional-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2011/tax-appeal-untimely-due-to-mail-holding-agreement-fictional-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2011/tax-appeal-untimely-due-to-mail-holding-agreement-fictional-delivery-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2011/tax-appeal-untimely-due-to-mail-holding-agreement-fictional-delivery-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2010/dental-practitioner-license-revocation-right-to-public-hearing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2010/dental-practitioner-license-revocation-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2010/dental-practitioner-license-revocation-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2010/dental-practitioner-license-revocation-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2010/dental-practitioner-license-revocation-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2010/dental-practitioner-license-revocation-right-to-public-hearing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2009/palestinian-national-detention-pending-removal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2009/palestinian-national-detention-pending-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2009/palestinian-national-detention-pending-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2009/palestinian-national-detention-pending-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2009/palestinian-national-detention-pending-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2009/palestinian-national-detention-pending-removal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2008/claimant-v-cantonal-department-regarding-retroactive-pay-equivalence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2008/claimant-v-cantonal-department-regarding-retroactive-pay-equivalence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2008/claimant-v-cantonal-department-regarding-retroactive-pay-equivalence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2008/claimant-v-cantonal-department-regarding-retroactive-pay-equivalence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2008/claimant-v-cantonal-department-regarding-retroactive-pay-equivalence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2008/claimant-v-cantonal-department-regarding-retroactive-pay-equivalence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_370-2007/deportation-detention-upheld-for-alleged-identity-misrepresentation-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2007/deportation-detention-upheld-for-alleged-identity-misrepresentation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_370-2007/deportation-detention-upheld-for-alleged-identity-misrepresentation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_370-2007/deportation-detention-upheld-for-alleged-identity-misrepresentation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_370-2007/deportation-detention-upheld-for-alleged-identity-misrepresentation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_370-2007/deportation-detention-upheld-for-alleged-identity-misrepresentation-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2024/swiss-resident-s-fiancee-denied-short-stay-permit-due-to-suspected-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2024/swiss-resident-s-fiancee-denied-short-stay-permit-due-to-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2024/swiss-resident-s-fiancee-denied-short-stay-permit-due-to-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2024/swiss-resident-s-fiancee-denied-short-stay-permit-due-to-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2024/swiss-resident-s-fiancee-denied-short-stay-permit-due-to-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2024/swiss-resident-s-fiancee-denied-short-stay-permit-due-to-suspected-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2023/swiss-federal-supreme-court-upholds-deportation-detention-despite-pending-asylum-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2023/swiss-federal-supreme-court-upholds-deportation-detention-despite-pending-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2023/swiss-federal-supreme-court-upholds-deportation-detention-despite-pending-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2023/swiss-federal-supreme-court-upholds-deportation-detention-despite-pending-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2023/swiss-federal-supreme-court-upholds-deportation-detention-despite-pending-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2023/swiss-federal-supreme-court-upholds-deportation-detention-despite-pending-asylum-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2022/parents-appeal-against-procedural-dismissal-of-school-suspension-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2022/parents-appeal-against-procedural-dismissal-of-school-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2022/parents-appeal-against-procedural-dismissal-of-school-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2022/parents-appeal-against-procedural-dismissal-of-school-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2022/parents-appeal-against-procedural-dismissal-of-school-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2022/parents-appeal-against-procedural-dismissal-of-school-suspension-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2021/aargau-imputed-rental-value-adjustment-decree-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2021/aargau-imputed-rental-value-adjustment-decree-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2021/aargau-imputed-rental-value-adjustment-decree-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2021/aargau-imputed-rental-value-adjustment-decree-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2021/aargau-imputed-rental-value-adjustment-decree-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2021/aargau-imputed-rental-value-adjustment-decree-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2020/swiss-book-distributor-vertical-agreement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2020/swiss-book-distributor-vertical-agreement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2020/swiss-book-distributor-vertical-agreement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2020/swiss-book-distributor-vertical-agreement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2020/swiss-book-distributor-vertical-agreement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2020/swiss-book-distributor-vertical-agreement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2019/tax-refund-forfeiture-based-on-intentional-vs-negligent-non-declaration-of-dividend-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2019/tax-refund-forfeiture-based-on-intentional-vs-negligent-non-declaration-of-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2019/tax-refund-forfeiture-based-on-intentional-vs-negligent-non-declaration-of-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2019/tax-refund-forfeiture-based-on-intentional-vs-negligent-non-declaration-of-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2019/tax-refund-forfeiture-based-on-intentional-vs-negligent-non-declaration-of-dividend-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2019/tax-refund-forfeiture-based-on-intentional-vs-negligent-non-declaration-of-dividend-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2018/estate-heirs-v-health-department-medical-records-disclosure-after-suicide</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2018/estate-heirs-v-health-department-medical-records-disclosure-after-suicide"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2018/estate-heirs-v-health-department-medical-records-disclosure-after-suicide"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2018/estate-heirs-v-health-department-medical-records-disclosure-after-suicide"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2018/estate-heirs-v-health-department-medical-records-disclosure-after-suicide"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2018/estate-heirs-v-health-department-medical-records-disclosure-after-suicide"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2016/asylum-appeal-inadmissible-due-to-jurisdictional-bar</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2016/asylum-appeal-inadmissible-due-to-jurisdictional-bar"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2016/asylum-appeal-inadmissible-due-to-jurisdictional-bar"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2016/asylum-appeal-inadmissible-due-to-jurisdictional-bar"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2016/asylum-appeal-inadmissible-due-to-jurisdictional-bar"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2016/asylum-appeal-inadmissible-due-to-jurisdictional-bar"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2014/kosovan-national-v-denial-of-residence-permit-renewal-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2014/kosovan-national-v-denial-of-residence-permit-renewal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2014/kosovan-national-v-denial-of-residence-permit-renewal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2014/kosovan-national-v-denial-of-residence-permit-renewal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2014/kosovan-national-v-denial-of-residence-permit-renewal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2014/kosovan-national-v-denial-of-residence-permit-renewal-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2013/cantonal-hospital-procurement-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2013/cantonal-hospital-procurement-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2013/cantonal-hospital-procurement-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2013/cantonal-hospital-procurement-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2013/cantonal-hospital-procurement-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2013/cantonal-hospital-procurement-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2012/failure-to-pay-appeal-costs-grounds-for-non-admission-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2012/failure-to-pay-appeal-costs-grounds-for-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2012/failure-to-pay-appeal-costs-grounds-for-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2012/failure-to-pay-appeal-costs-grounds-for-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2012/failure-to-pay-appeal-costs-grounds-for-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2012/failure-to-pay-appeal-costs-grounds-for-non-admission-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2011/security-risk-justifies-stricter-administrative-detention-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2011/security-risk-justifies-stricter-administrative-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2011/security-risk-justifies-stricter-administrative-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2011/security-risk-justifies-stricter-administrative-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2011/security-risk-justifies-stricter-administrative-detention-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2011/security-risk-justifies-stricter-administrative-detention-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2010/purchaser-v-supervisory-authority-on-chairman-recusal-in-agricultural-land-permit-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2010/purchaser-v-supervisory-authority-on-chairman-recusal-in-agricultural-land-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2010/purchaser-v-supervisory-authority-on-chairman-recusal-in-agricultural-land-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2010/purchaser-v-supervisory-authority-on-chairman-recusal-in-agricultural-land-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2010/purchaser-v-supervisory-authority-on-chairman-recusal-in-agricultural-land-permit-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2010/purchaser-v-supervisory-authority-on-chairman-recusal-in-agricultural-land-permit-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2009/father-v-school-board-private-tuition-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2009/father-v-school-board-private-tuition-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2009/father-v-school-board-private-tuition-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2009/father-v-school-board-private-tuition-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2009/father-v-school-board-private-tuition-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2009/father-v-school-board-private-tuition-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2008/turkish-national-v-federal-office-for-migration-humanitarian-residence-permit-exception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2008/turkish-national-v-federal-office-for-migration-humanitarian-residence-permit-exception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2008/turkish-national-v-federal-office-for-migration-humanitarian-residence-permit-exception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2008/turkish-national-v-federal-office-for-migration-humanitarian-residence-permit-exception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2008/turkish-national-v-federal-office-for-migration-humanitarian-residence-permit-exception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2008/turkish-national-v-federal-office-for-migration-humanitarian-residence-permit-exception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_37-2007/federal-tribunal-upholds-revocation-of-residence-permit-for-failure-to-disclose-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2007/federal-tribunal-upholds-revocation-of-residence-permit-for-failure-to-disclose-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_37-2007/federal-tribunal-upholds-revocation-of-residence-permit-for-failure-to-disclose-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_37-2007/federal-tribunal-upholds-revocation-of-residence-permit-for-failure-to-disclose-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_37-2007/federal-tribunal-upholds-revocation-of-residence-permit-for-failure-to-disclose-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_37-2007/federal-tribunal-upholds-revocation-of-residence-permit-for-failure-to-disclose-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2024/swiss-federal-supreme-court-upholds-expulsion-of-romanian-family-over-invalid-residency-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2024/swiss-federal-supreme-court-upholds-expulsion-of-romanian-family-over-invalid-residency-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2024/swiss-federal-supreme-court-upholds-expulsion-of-romanian-family-over-invalid-residency-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2024/swiss-federal-supreme-court-upholds-expulsion-of-romanian-family-over-invalid-residency-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2024/swiss-federal-supreme-court-upholds-expulsion-of-romanian-family-over-invalid-residency-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2024/swiss-federal-supreme-court-upholds-expulsion-of-romanian-family-over-invalid-residency-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2023/massachusetts-cpa-diploma-recognition-refused-against-swiss-chartered-accountant-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2023/massachusetts-cpa-diploma-recognition-refused-against-swiss-chartered-accountant-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2023/massachusetts-cpa-diploma-recognition-refused-against-swiss-chartered-accountant-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2023/massachusetts-cpa-diploma-recognition-refused-against-swiss-chartered-accountant-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2023/massachusetts-cpa-diploma-recognition-refused-against-swiss-chartered-accountant-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2023/massachusetts-cpa-diploma-recognition-refused-against-swiss-chartered-accountant-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2022/pakistani-national-s-challenge-to-residence-permit-revocation-following-spouse-s-departure-and-fraudulent-acquisition-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2022/pakistani-national-s-challenge-to-residence-permit-revocation-following-spouse-s-departure-and-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2022/pakistani-national-s-challenge-to-residence-permit-revocation-following-spouse-s-departure-and-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2022/pakistani-national-s-challenge-to-residence-permit-revocation-following-spouse-s-departure-and-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2022/pakistani-national-s-challenge-to-residence-permit-revocation-following-spouse-s-departure-and-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2022/pakistani-national-s-challenge-to-residence-permit-revocation-following-spouse-s-departure-and-fraudulent-acquisition-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2021/cantonal-data-transfer-for-covid-19-contact-tracing-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2021/cantonal-data-transfer-for-covid-19-contact-tracing-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2021/cantonal-data-transfer-for-covid-19-contact-tracing-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2021/cantonal-data-transfer-for-covid-19-contact-tracing-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2021/cantonal-data-transfer-for-covid-19-contact-tracing-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2021/cantonal-data-transfer-for-covid-19-contact-tracing-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2020/italian-national-denied-swiss-residence-permit-due-to-insufficient-income-and-failure-to-meet-appeal-standards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2020/italian-national-denied-swiss-residence-permit-due-to-insufficient-income-and-failure-to-meet-appeal-standards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2020/italian-national-denied-swiss-residence-permit-due-to-insufficient-income-and-failure-to-meet-appeal-standards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2020/italian-national-denied-swiss-residence-permit-due-to-insufficient-income-and-failure-to-meet-appeal-standards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2020/italian-national-denied-swiss-residence-permit-due-to-insufficient-income-and-failure-to-meet-appeal-standards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2020/italian-national-denied-swiss-residence-permit-due-to-insufficient-income-and-failure-to-meet-appeal-standards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2019/taxpayer-challenge-to-denial-of-legal-aid-over-undisclosed-residence-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2019/taxpayer-challenge-to-denial-of-legal-aid-over-undisclosed-residence-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2019/taxpayer-challenge-to-denial-of-legal-aid-over-undisclosed-residence-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2019/taxpayer-challenge-to-denial-of-legal-aid-over-undisclosed-residence-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2019/taxpayer-challenge-to-denial-of-legal-aid-over-undisclosed-residence-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2019/taxpayer-challenge-to-denial-of-legal-aid-over-undisclosed-residence-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2018/third-country-national-residence-permit-extension-denied-due-to-insufficient-marital-community-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2018/third-country-national-residence-permit-extension-denied-due-to-insufficient-marital-community-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2018/third-country-national-residence-permit-extension-denied-due-to-insufficient-marital-community-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2018/third-country-national-residence-permit-extension-denied-due-to-insufficient-marital-community-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2018/third-country-national-residence-permit-extension-denied-due-to-insufficient-marital-community-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2018/third-country-national-residence-permit-extension-denied-due-to-insufficient-marital-community-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2017/appeal-against-residence-permit-extension-denial-ruled-inadmissible-on-formal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2017/appeal-against-residence-permit-extension-denial-ruled-inadmissible-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2017/appeal-against-residence-permit-extension-denial-ruled-inadmissible-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2017/appeal-against-residence-permit-extension-denial-ruled-inadmissible-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2017/appeal-against-residence-permit-extension-denial-ruled-inadmissible-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2017/appeal-against-residence-permit-extension-denial-ruled-inadmissible-on-formal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2016/revocation-of-permanent-residence-based-on-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2016/revocation-of-permanent-residence-based-on-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2016/revocation-of-permanent-residence-based-on-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2016/revocation-of-permanent-residence-based-on-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2016/revocation-of-permanent-residence-based-on-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2016/revocation-of-permanent-residence-based-on-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2015/grandparents-right-to-family-life-permits-for-care-of-severely-ill-grandchildren</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2015/grandparents-right-to-family-life-permits-for-care-of-severely-ill-grandchildren"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2015/grandparents-right-to-family-life-permits-for-care-of-severely-ill-grandchildren"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2015/grandparents-right-to-family-life-permits-for-care-of-severely-ill-grandchildren"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2015/grandparents-right-to-family-life-permits-for-care-of-severely-ill-grandchildren"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2015/grandparents-right-to-family-life-permits-for-care-of-severely-ill-grandchildren"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2014/congolese-national-s-appeal-inadmissible-due-to-formal-deficiencies-and-insufficient-justification-for-late-extension-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2014/congolese-national-s-appeal-inadmissible-due-to-formal-deficiencies-and-insufficient-justification-for-late-extension-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2014/congolese-national-s-appeal-inadmissible-due-to-formal-deficiencies-and-insufficient-justification-for-late-extension-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2014/congolese-national-s-appeal-inadmissible-due-to-formal-deficiencies-and-insufficient-justification-for-late-extension-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2014/congolese-national-s-appeal-inadmissible-due-to-formal-deficiencies-and-insufficient-justification-for-late-extension-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2014/congolese-national-s-appeal-inadmissible-due-to-formal-deficiencies-and-insufficient-justification-for-late-extension-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2012/domicile-registration-appeal-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2012/domicile-registration-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2012/domicile-registration-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2012/domicile-registration-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2012/domicile-registration-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2012/domicile-registration-appeal-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2011/colombian-national-v-swiss-authorities-residency-permit-denial-due-to-abusive-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2011/colombian-national-v-swiss-authorities-residency-permit-denial-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2011/colombian-national-v-swiss-authorities-residency-permit-denial-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2011/colombian-national-v-swiss-authorities-residency-permit-denial-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2011/colombian-national-v-swiss-authorities-residency-permit-denial-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2011/colombian-national-v-swiss-authorities-residency-permit-denial-due-to-abusive-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2010/turkish-national-v-switzerland-residence-permit-renewal-after-separation-and-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2010/turkish-national-v-switzerland-residence-permit-renewal-after-separation-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2010/turkish-national-v-switzerland-residence-permit-renewal-after-separation-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2010/turkish-national-v-switzerland-residence-permit-renewal-after-separation-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2010/turkish-national-v-switzerland-residence-permit-renewal-after-separation-and-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2010/turkish-national-v-switzerland-residence-permit-renewal-after-separation-and-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2009/angolan-national-s-detention-upheld-during-asylum-removal-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2009/angolan-national-s-detention-upheld-during-asylum-removal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2009/angolan-national-s-detention-upheld-during-asylum-removal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2009/angolan-national-s-detention-upheld-during-asylum-removal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2009/angolan-national-s-detention-upheld-during-asylum-removal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2009/angolan-national-s-detention-upheld-during-asylum-removal-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2008/algerian-national-s-family-reunification-denial-upheld-due-to-public-interest-and-financial-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2008/algerian-national-s-family-reunification-denial-upheld-due-to-public-interest-and-financial-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2008/algerian-national-s-family-reunification-denial-upheld-due-to-public-interest-and-financial-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2008/algerian-national-s-family-reunification-denial-upheld-due-to-public-interest-and-financial-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2008/algerian-national-s-family-reunification-denial-upheld-due-to-public-interest-and-financial-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2008/algerian-national-s-family-reunification-denial-upheld-due-to-public-interest-and-financial-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_369-2007/customs-duty-evasion-calculation-based-on-weight-data-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2007/customs-duty-evasion-calculation-based-on-weight-data-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_369-2007/customs-duty-evasion-calculation-based-on-weight-data-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_369-2007/customs-duty-evasion-calculation-based-on-weight-data-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_369-2007/customs-duty-evasion-calculation-based-on-weight-data-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_369-2007/customs-duty-evasion-calculation-based-on-weight-data-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2024/appeal-inadmissible-due-to-failure-to-submit-contested-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2024/appeal-inadmissible-due-to-failure-to-submit-contested-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2024/appeal-inadmissible-due-to-failure-to-submit-contested-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2024/appeal-inadmissible-due-to-failure-to-submit-contested-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2024/appeal-inadmissible-due-to-failure-to-submit-contested-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2024/appeal-inadmissible-due-to-failure-to-submit-contested-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2023/finma-vs-bank-executive-1mdb-related-aml-violations-and-professional-ban-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2023/finma-vs-bank-executive-1mdb-related-aml-violations-and-professional-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2023/finma-vs-bank-executive-1mdb-related-aml-violations-and-professional-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2023/finma-vs-bank-executive-1mdb-related-aml-violations-and-professional-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2023/finma-vs-bank-executive-1mdb-related-aml-violations-and-professional-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2023/finma-vs-bank-executive-1mdb-related-aml-violations-and-professional-ban-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2022/company-v-federal-tax-administration-on-vat-adjustment-for-waived-public-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2022/company-v-federal-tax-administration-on-vat-adjustment-for-waived-public-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2022/company-v-federal-tax-administration-on-vat-adjustment-for-waived-public-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2022/company-v-federal-tax-administration-on-vat-adjustment-for-waived-public-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2022/company-v-federal-tax-administration-on-vat-adjustment-for-waived-public-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2022/company-v-federal-tax-administration-on-vat-adjustment-for-waived-public-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2021/french-national-v-entry-ban-suspension-appeal-echr-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2021/french-national-v-entry-ban-suspension-appeal-echr-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2021/french-national-v-entry-ban-suspension-appeal-echr-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2021/french-national-v-entry-ban-suspension-appeal-echr-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2021/french-national-v-entry-ban-suspension-appeal-echr-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2021/french-national-v-entry-ban-suspension-appeal-echr-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2020/algerian-national-v-detention-extension-during-covid-19</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2020/algerian-national-v-detention-extension-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2020/algerian-national-v-detention-extension-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2020/algerian-national-v-detention-extension-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2020/algerian-national-v-detention-extension-during-covid-19"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2020/algerian-national-v-detention-extension-during-covid-19"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2019/land-sale-profit-tax-and-profit-sharing-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2019/land-sale-profit-tax-and-profit-sharing-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2019/land-sale-profit-tax-and-profit-sharing-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2019/land-sale-profit-tax-and-profit-sharing-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2019/land-sale-profit-tax-and-profit-sharing-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2019/land-sale-profit-tax-and-profit-sharing-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2018/x-v-switzerland-administrative-detention-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2018/x-v-switzerland-administrative-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2018/x-v-switzerland-administrative-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2018/x-v-switzerland-administrative-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2018/x-v-switzerland-administrative-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2018/x-v-switzerland-administrative-detention-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2017/french-tax-authority-administrative-assistance-dispute-and-litigation-costs-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2017/french-tax-authority-administrative-assistance-dispute-and-litigation-costs-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2017/french-tax-authority-administrative-assistance-dispute-and-litigation-costs-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2017/french-tax-authority-administrative-assistance-dispute-and-litigation-costs-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2017/french-tax-authority-administrative-assistance-dispute-and-litigation-costs-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2017/french-tax-authority-administrative-assistance-dispute-and-litigation-costs-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2016/association-s-appeal-regarding-saturday-shop-opening-hours-denied-due-to-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2016/association-s-appeal-regarding-saturday-shop-opening-hours-denied-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2016/association-s-appeal-regarding-saturday-shop-opening-hours-denied-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2016/association-s-appeal-regarding-saturday-shop-opening-hours-denied-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2016/association-s-appeal-regarding-saturday-shop-opening-hours-denied-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2016/association-s-appeal-regarding-saturday-shop-opening-hours-denied-due-to-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2015/revocation-of-settlement-permit-for-persistent-violent-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2015/revocation-of-settlement-permit-for-persistent-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2015/revocation-of-settlement-permit-for-persistent-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2015/revocation-of-settlement-permit-for-persistent-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2015/revocation-of-settlement-permit-for-persistent-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2015/revocation-of-settlement-permit-for-persistent-violent-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2014/candidate-v-canton-on-examination-adjustment-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2014/candidate-v-canton-on-examination-adjustment-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2014/candidate-v-canton-on-examination-adjustment-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2014/candidate-v-canton-on-examination-adjustment-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2014/candidate-v-canton-on-examination-adjustment-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2014/candidate-v-canton-on-examination-adjustment-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2013/taxability-of-settlement-payment-for-re-transfer-of-personally-acquired-shares</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2013/taxability-of-settlement-payment-for-re-transfer-of-personally-acquired-shares"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2013/taxability-of-settlement-payment-for-re-transfer-of-personally-acquired-shares"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2013/taxability-of-settlement-payment-for-re-transfer-of-personally-acquired-shares"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2013/taxability-of-settlement-payment-for-re-transfer-of-personally-acquired-shares"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2013/taxability-of-settlement-payment-for-re-transfer-of-personally-acquired-shares"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2012/kosovan-national-v-residence-permit-extension-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2012/kosovan-national-v-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2012/kosovan-national-v-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2012/kosovan-national-v-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2012/kosovan-national-v-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2012/kosovan-national-v-residence-permit-extension-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2011/taxation-of-retroactive-oasi-benefits-and-appeal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2011/taxation-of-retroactive-oasi-benefits-and-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2011/taxation-of-retroactive-oasi-benefits-and-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2011/taxation-of-retroactive-oasi-benefits-and-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2011/taxation-of-retroactive-oasi-benefits-and-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2011/taxation-of-retroactive-oasi-benefits-and-appeal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2010/discotheque-license-capacity-appeal-moot-after-new-license-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2010/discotheque-license-capacity-appeal-moot-after-new-license-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2010/discotheque-license-capacity-appeal-moot-after-new-license-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2010/discotheque-license-capacity-appeal-moot-after-new-license-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2010/discotheque-license-capacity-appeal-moot-after-new-license-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2010/discotheque-license-capacity-appeal-moot-after-new-license-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_368-2008/kosovo-national-expulsion-following-failed-marriage-and-prior-immigration-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2008/kosovo-national-expulsion-following-failed-marriage-and-prior-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_368-2008/kosovo-national-expulsion-following-failed-marriage-and-prior-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_368-2008/kosovo-national-expulsion-following-failed-marriage-and-prior-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_368-2008/kosovo-national-expulsion-following-failed-marriage-and-prior-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_368-2008/kosovo-national-expulsion-following-failed-marriage-and-prior-immigration-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2024/cantonal-liability-for-omission-by-notarial-office-regarding-subordinate-servitude-in-forced-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2024/cantonal-liability-for-omission-by-notarial-office-regarding-subordinate-servitude-in-forced-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2024/cantonal-liability-for-omission-by-notarial-office-regarding-subordinate-servitude-in-forced-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2024/cantonal-liability-for-omission-by-notarial-office-regarding-subordinate-servitude-in-forced-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2024/cantonal-liability-for-omission-by-notarial-office-regarding-subordinate-servitude-in-forced-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2024/cantonal-liability-for-omission-by-notarial-office-regarding-subordinate-servitude-in-forced-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2023/federal-supreme-court-upholds-permit-non-renewal-due-to-deceit-and-severe-foreign-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2023/federal-supreme-court-upholds-permit-non-renewal-due-to-deceit-and-severe-foreign-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2023/federal-supreme-court-upholds-permit-non-renewal-due-to-deceit-and-severe-foreign-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2023/federal-supreme-court-upholds-permit-non-renewal-due-to-deceit-and-severe-foreign-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2023/federal-supreme-court-upholds-permit-non-renewal-due-to-deceit-and-severe-foreign-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2023/federal-supreme-court-upholds-permit-non-renewal-due-to-deceit-and-severe-foreign-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2022/refugee-denied-early-permanent-residence-due-to-unemployment-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2022/refugee-denied-early-permanent-residence-due-to-unemployment-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2022/refugee-denied-early-permanent-residence-due-to-unemployment-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2022/refugee-denied-early-permanent-residence-due-to-unemployment-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2022/refugee-denied-early-permanent-residence-due-to-unemployment-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2022/refugee-denied-early-permanent-residence-due-to-unemployment-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2021/federal-supreme-court-upholds-expulsion-of-turkish-national-convicted-of-sexual-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2021/federal-supreme-court-upholds-expulsion-of-turkish-national-convicted-of-sexual-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2021/federal-supreme-court-upholds-expulsion-of-turkish-national-convicted-of-sexual-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2021/federal-supreme-court-upholds-expulsion-of-turkish-national-convicted-of-sexual-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2021/federal-supreme-court-upholds-expulsion-of-turkish-national-convicted-of-sexual-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2021/federal-supreme-court-upholds-expulsion-of-turkish-national-convicted-of-sexual-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2020/foreign-national-s-right-to-legal-aid-for-residence-permit-appeal-despite-financial-disclosure-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2020/foreign-national-s-right-to-legal-aid-for-residence-permit-appeal-despite-financial-disclosure-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2020/foreign-national-s-right-to-legal-aid-for-residence-permit-appeal-despite-financial-disclosure-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2020/foreign-national-s-right-to-legal-aid-for-residence-permit-appeal-despite-financial-disclosure-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2020/foreign-national-s-right-to-legal-aid-for-residence-permit-appeal-despite-financial-disclosure-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2020/foreign-national-s-right-to-legal-aid-for-residence-permit-appeal-despite-financial-disclosure-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2019/swiss-federal-court-upholds-rottweiler-ban-and-confiscation-in-zurich-animal-welfare-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2019/swiss-federal-court-upholds-rottweiler-ban-and-confiscation-in-zurich-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2019/swiss-federal-court-upholds-rottweiler-ban-and-confiscation-in-zurich-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2019/swiss-federal-court-upholds-rottweiler-ban-and-confiscation-in-zurich-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2019/swiss-federal-court-upholds-rottweiler-ban-and-confiscation-in-zurich-animal-welfare-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2019/swiss-federal-court-upholds-rottweiler-ban-and-confiscation-in-zurich-animal-welfare-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2018/appellant-s-procedural-failure-in-tax-assessment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2018/appellant-s-procedural-failure-in-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2018/appellant-s-procedural-failure-in-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2018/appellant-s-procedural-failure-in-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2018/appellant-s-procedural-failure-in-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2018/appellant-s-procedural-failure-in-tax-assessment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2017/applicants-v-fac-regarding-interlocutory-decision-on-entry-bans-and-undue-delay-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2017/applicants-v-fac-regarding-interlocutory-decision-on-entry-bans-and-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2017/applicants-v-fac-regarding-interlocutory-decision-on-entry-bans-and-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2017/applicants-v-fac-regarding-interlocutory-decision-on-entry-bans-and-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2017/applicants-v-fac-regarding-interlocutory-decision-on-entry-bans-and-undue-delay-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2017/applicants-v-fac-regarding-interlocutory-decision-on-entry-bans-and-undue-delay-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2016/lapse-of-permanent-residence-permit-due-to-center-of-life-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2016/lapse-of-permanent-residence-permit-due-to-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2016/lapse-of-permanent-residence-permit-due-to-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2016/lapse-of-permanent-residence-permit-due-to-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2016/lapse-of-permanent-residence-permit-due-to-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2016/lapse-of-permanent-residence-permit-due-to-center-of-life-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2015/norwegian-french-national-denied-residence-permit-due-to-criminal-recidivism-and-threat-to-public-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2015/norwegian-french-national-denied-residence-permit-due-to-criminal-recidivism-and-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2015/norwegian-french-national-denied-residence-permit-due-to-criminal-recidivism-and-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2015/norwegian-french-national-denied-residence-permit-due-to-criminal-recidivism-and-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2015/norwegian-french-national-denied-residence-permit-due-to-criminal-recidivism-and-threat-to-public-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2015/norwegian-french-national-denied-residence-permit-due-to-criminal-recidivism-and-threat-to-public-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2014/appeal-on-residence-permit-mootness-due-to-subsequent-marriage-and-permit-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2014/appeal-on-residence-permit-mootness-due-to-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2014/appeal-on-residence-permit-mootness-due-to-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2014/appeal-on-residence-permit-mootness-due-to-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2014/appeal-on-residence-permit-mootness-due-to-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2014/appeal-on-residence-permit-mootness-due-to-subsequent-marriage-and-permit-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2012/national-grid-company-v-federal-electricity-commission-elcom-on-electricity-transmission-tariffs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2012/national-grid-company-v-federal-electricity-commission-elcom-on-electricity-transmission-tariffs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2012/national-grid-company-v-federal-electricity-commission-elcom-on-electricity-transmission-tariffs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2012/national-grid-company-v-federal-electricity-commission-elcom-on-electricity-transmission-tariffs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2012/national-grid-company-v-federal-electricity-commission-elcom-on-electricity-transmission-tariffs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2012/national-grid-company-v-federal-electricity-commission-elcom-on-electricity-transmission-tariffs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2011/russian-citizen-v-cantonal-administrative-court-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2011/russian-citizen-v-cantonal-administrative-court-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2011/russian-citizen-v-cantonal-administrative-court-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2011/russian-citizen-v-cantonal-administrative-court-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2011/russian-citizen-v-cantonal-administrative-court-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2011/russian-citizen-v-cantonal-administrative-court-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2010/gas-network-purchase-option-dispute-settlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2010/gas-network-purchase-option-dispute-settlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2010/gas-network-purchase-option-dispute-settlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2010/gas-network-purchase-option-dispute-settlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2010/gas-network-purchase-option-dispute-settlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2010/gas-network-purchase-option-dispute-settlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2009/swiss-federal-supreme-court-upholds-residence-permit-non-renewal-due-to-serious-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2009/swiss-federal-supreme-court-upholds-residence-permit-non-renewal-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2009/swiss-federal-supreme-court-upholds-residence-permit-non-renewal-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2009/swiss-federal-supreme-court-upholds-residence-permit-non-renewal-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2009/swiss-federal-supreme-court-upholds-residence-permit-non-renewal-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2009/swiss-federal-supreme-court-upholds-residence-permit-non-renewal-due-to-serious-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_367-2008/dentist-s-use-of-zahnklinik-deceptive-under-cantonal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2008/dentist-s-use-of-zahnklinik-deceptive-under-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_367-2008/dentist-s-use-of-zahnklinik-deceptive-under-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_367-2008/dentist-s-use-of-zahnklinik-deceptive-under-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_367-2008/dentist-s-use-of-zahnklinik-deceptive-under-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_367-2008/dentist-s-use-of-zahnklinik-deceptive-under-cantonal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2024/turkish-national-residence-permit-non-renewal-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2024/turkish-national-residence-permit-non-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2024/turkish-national-residence-permit-non-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2024/turkish-national-residence-permit-non-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2024/turkish-national-residence-permit-non-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2024/turkish-national-residence-permit-non-renewal-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2023/italian-citizen-denied-frontier-permit-renewal-due-to-undisclosed-serious-drug-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2023/italian-citizen-denied-frontier-permit-renewal-due-to-undisclosed-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2023/italian-citizen-denied-frontier-permit-renewal-due-to-undisclosed-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2023/italian-citizen-denied-frontier-permit-renewal-due-to-undisclosed-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2023/italian-citizen-denied-frontier-permit-renewal-due-to-undisclosed-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2023/italian-citizen-denied-frontier-permit-renewal-due-to-undisclosed-serious-drug-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2022/tibetan-national-v-switzerland-lawfulness-of-small-deportation-detention-without-physical-travel-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2022/tibetan-national-v-switzerland-lawfulness-of-small-deportation-detention-without-physical-travel-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2022/tibetan-national-v-switzerland-lawfulness-of-small-deportation-detention-without-physical-travel-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2022/tibetan-national-v-switzerland-lawfulness-of-small-deportation-detention-without-physical-travel-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2022/tibetan-national-v-switzerland-lawfulness-of-small-deportation-detention-without-physical-travel-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2022/tibetan-national-v-switzerland-lawfulness-of-small-deportation-detention-without-physical-travel-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2021/federal-tax-administration-v-appeal-on-administrative-assistance-for-tax-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2021/federal-tax-administration-v-appeal-on-administrative-assistance-for-tax-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2021/federal-tax-administration-v-appeal-on-administrative-assistance-for-tax-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2021/federal-tax-administration-v-appeal-on-administrative-assistance-for-tax-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2021/federal-tax-administration-v-appeal-on-administrative-assistance-for-tax-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2021/federal-tax-administration-v-appeal-on-administrative-assistance-for-tax-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2020/fictitious-marriage-for-residence-permit-refusal-and-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2020/fictitious-marriage-for-residence-permit-refusal-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2020/fictitious-marriage-for-residence-permit-refusal-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2020/fictitious-marriage-for-residence-permit-refusal-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2020/fictitious-marriage-for-residence-permit-refusal-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2020/fictitious-marriage-for-residence-permit-refusal-and-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2019/russian-family-asylum-appeal-dismissed-due-to-procedural-exclusions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2019/russian-family-asylum-appeal-dismissed-due-to-procedural-exclusions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2019/russian-family-asylum-appeal-dismissed-due-to-procedural-exclusions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2019/russian-family-asylum-appeal-dismissed-due-to-procedural-exclusions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2019/russian-family-asylum-appeal-dismissed-due-to-procedural-exclusions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2019/russian-family-asylum-appeal-dismissed-due-to-procedural-exclusions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2018/taxpayer-v-tax-appeal-commission-remission-of-tax-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2018/taxpayer-v-tax-appeal-commission-remission-of-tax-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2018/taxpayer-v-tax-appeal-commission-remission-of-tax-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2018/taxpayer-v-tax-appeal-commission-remission-of-tax-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2018/taxpayer-v-tax-appeal-commission-remission-of-tax-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2018/taxpayer-v-tax-appeal-commission-remission-of-tax-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2017/liechtenstein-tax-administration-v-taxpayer-jurisdictional-limits-of-swiss-federal-supreme-court-review-under-liechtenstein-vat-treaty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2017/liechtenstein-tax-administration-v-taxpayer-jurisdictional-limits-of-swiss-federal-supreme-court-review-under-liechtenstein-vat-treaty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2017/liechtenstein-tax-administration-v-taxpayer-jurisdictional-limits-of-swiss-federal-supreme-court-review-under-liechtenstein-vat-treaty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2017/liechtenstein-tax-administration-v-taxpayer-jurisdictional-limits-of-swiss-federal-supreme-court-review-under-liechtenstein-vat-treaty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2017/liechtenstein-tax-administration-v-taxpayer-jurisdictional-limits-of-swiss-federal-supreme-court-review-under-liechtenstein-vat-treaty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2017/liechtenstein-tax-administration-v-taxpayer-jurisdictional-limits-of-swiss-federal-supreme-court-review-under-liechtenstein-vat-treaty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2016/federal-court-upholds-rejection-of-retroactive-nursing-degree-for-insufficient-postgraduate-health-studies-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2016/federal-court-upholds-rejection-of-retroactive-nursing-degree-for-insufficient-postgraduate-health-studies-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2016/federal-court-upholds-rejection-of-retroactive-nursing-degree-for-insufficient-postgraduate-health-studies-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2016/federal-court-upholds-rejection-of-retroactive-nursing-degree-for-insufficient-postgraduate-health-studies-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2016/federal-court-upholds-rejection-of-retroactive-nursing-degree-for-insufficient-postgraduate-health-studies-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2016/federal-court-upholds-rejection-of-retroactive-nursing-degree-for-insufficient-postgraduate-health-studies-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2014/nigerian-national-residency-permit-denial-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2014/nigerian-national-residency-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2014/nigerian-national-residency-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2014/nigerian-national-residency-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2014/nigerian-national-residency-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2014/nigerian-national-residency-permit-denial-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2013/taxation-of-german-old-age-pension-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2013/taxation-of-german-old-age-pension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2013/taxation-of-german-old-age-pension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2013/taxation-of-german-old-age-pension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2013/taxation-of-german-old-age-pension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2013/taxation-of-german-old-age-pension-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2012/algerian-national-residency-revocation-after-divorce-under-three-year-cohabitation-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2012/algerian-national-residency-revocation-after-divorce-under-three-year-cohabitation-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2012/algerian-national-residency-revocation-after-divorce-under-three-year-cohabitation-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2012/algerian-national-residency-revocation-after-divorce-under-three-year-cohabitation-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2012/algerian-national-residency-revocation-after-divorce-under-three-year-cohabitation-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2012/algerian-national-residency-revocation-after-divorce-under-three-year-cohabitation-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2011/appeal-against-interim-decision-on-legal-fees-and-compensation-following-remand-in-noise-complaint-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2011/appeal-against-interim-decision-on-legal-fees-and-compensation-following-remand-in-noise-complaint-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2011/appeal-against-interim-decision-on-legal-fees-and-compensation-following-remand-in-noise-complaint-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2011/appeal-against-interim-decision-on-legal-fees-and-compensation-following-remand-in-noise-complaint-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2011/appeal-against-interim-decision-on-legal-fees-and-compensation-following-remand-in-noise-complaint-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2011/appeal-against-interim-decision-on-legal-fees-and-compensation-following-remand-in-noise-complaint-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2010/appeal-regarding-residence-permit-non-renewal-mooted-by-new-marriage-and-dismissed-without-cost-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2010/appeal-regarding-residence-permit-non-renewal-mooted-by-new-marriage-and-dismissed-without-cost-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2010/appeal-regarding-residence-permit-non-renewal-mooted-by-new-marriage-and-dismissed-without-cost-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2010/appeal-regarding-residence-permit-non-renewal-mooted-by-new-marriage-and-dismissed-without-cost-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2010/appeal-regarding-residence-permit-non-renewal-mooted-by-new-marriage-and-dismissed-without-cost-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2010/appeal-regarding-residence-permit-non-renewal-mooted-by-new-marriage-and-dismissed-without-cost-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2009/municipalities-v-canton-inter-municipal-financial-equalization-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2009/municipalities-v-canton-inter-municipal-financial-equalization-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2009/municipalities-v-canton-inter-municipal-financial-equalization-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2009/municipalities-v-canton-inter-municipal-financial-equalization-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2009/municipalities-v-canton-inter-municipal-financial-equalization-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2009/municipalities-v-canton-inter-municipal-financial-equalization-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2008/montenegrin-national-residence-permit-renewal-denial-despite-child-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2008/montenegrin-national-residence-permit-renewal-denial-despite-child-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2008/montenegrin-national-residence-permit-renewal-denial-despite-child-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2008/montenegrin-national-residence-permit-renewal-denial-despite-child-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2008/montenegrin-national-residence-permit-renewal-denial-despite-child-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2008/montenegrin-national-residence-permit-renewal-denial-despite-child-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_366-2007/swiss-federal-court-on-subsequent-payment-of-customs-duties-following-importation-violations-flowers-1995-1999</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2007/swiss-federal-court-on-subsequent-payment-of-customs-duties-following-importation-violations-flowers-1995-1999"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_366-2007/swiss-federal-court-on-subsequent-payment-of-customs-duties-following-importation-violations-flowers-1995-1999"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_366-2007/swiss-federal-court-on-subsequent-payment-of-customs-duties-following-importation-violations-flowers-1995-1999"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_366-2007/swiss-federal-court-on-subsequent-payment-of-customs-duties-following-importation-violations-flowers-1995-1999"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_366-2007/swiss-federal-court-on-subsequent-payment-of-customs-duties-following-importation-violations-flowers-1995-1999"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2024/legal-aid-and-state-liability-claim-regarding-afzfg-solidarity-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2024/legal-aid-and-state-liability-claim-regarding-afzfg-solidarity-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2024/legal-aid-and-state-liability-claim-regarding-afzfg-solidarity-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2024/legal-aid-and-state-liability-claim-regarding-afzfg-solidarity-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2024/legal-aid-and-state-liability-claim-regarding-afzfg-solidarity-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2024/legal-aid-and-state-liability-claim-regarding-afzfg-solidarity-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2023/malagasy-national-expulsion-upheld-despite-paternity-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2023/malagasy-national-expulsion-upheld-despite-paternity-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2023/malagasy-national-expulsion-upheld-despite-paternity-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2023/malagasy-national-expulsion-upheld-despite-paternity-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2023/malagasy-national-expulsion-upheld-despite-paternity-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2023/malagasy-national-expulsion-upheld-despite-paternity-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2022/arge-v-exclusion-for-non-substantiated-unit-prices-in-public-procurement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2022/arge-v-exclusion-for-non-substantiated-unit-prices-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2022/arge-v-exclusion-for-non-substantiated-unit-prices-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2022/arge-v-exclusion-for-non-substantiated-unit-prices-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2022/arge-v-exclusion-for-non-substantiated-unit-prices-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2022/arge-v-exclusion-for-non-substantiated-unit-prices-in-public-procurement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2021/vaud-tax-authority-v-swiss-taxpayer-sci-shares-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2021/vaud-tax-authority-v-swiss-taxpayer-sci-shares-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2021/vaud-tax-authority-v-swiss-taxpayer-sci-shares-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2021/vaud-tax-authority-v-swiss-taxpayer-sci-shares-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2021/vaud-tax-authority-v-swiss-taxpayer-sci-shares-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2021/vaud-tax-authority-v-swiss-taxpayer-sci-shares-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2020/russian-national-v-state-secretariat-for-migration-residence-permit-extension-due-to-alleged-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2020/russian-national-v-state-secretariat-for-migration-residence-permit-extension-due-to-alleged-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2020/russian-national-v-state-secretariat-for-migration-residence-permit-extension-due-to-alleged-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2020/russian-national-v-state-secretariat-for-migration-residence-permit-extension-due-to-alleged-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2020/russian-national-v-state-secretariat-for-migration-residence-permit-extension-due-to-alleged-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2020/russian-national-v-state-secretariat-for-migration-residence-permit-extension-due-to-alleged-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2019/turkish-national-residency-revocation-due-to-alleged-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2019/turkish-national-residency-revocation-due-to-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2019/turkish-national-residency-revocation-due-to-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2019/turkish-national-residency-revocation-due-to-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2019/turkish-national-residency-revocation-due-to-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2019/turkish-national-residency-revocation-due-to-alleged-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2018/foreign-national-criminal-convictions-entry-ban-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2018/foreign-national-criminal-convictions-entry-ban-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2018/foreign-national-criminal-convictions-entry-ban-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2018/foreign-national-criminal-convictions-entry-ban-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2018/foreign-national-criminal-convictions-entry-ban-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2018/foreign-national-criminal-convictions-entry-ban-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2017/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-serious-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2017/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2017/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2017/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2017/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2017/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-serious-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2016/claimant-v-federal-administration-court-nursing-hes-title</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2016/claimant-v-federal-administration-court-nursing-hes-title"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2016/claimant-v-federal-administration-court-nursing-hes-title"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2016/claimant-v-federal-administration-court-nursing-hes-title"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2016/claimant-v-federal-administration-court-nursing-hes-title"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2016/claimant-v-federal-administration-court-nursing-hes-title"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2015/taxpayer-recusal-challenge-dismissed-for-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2015/taxpayer-recusal-challenge-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2015/taxpayer-recusal-challenge-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2015/taxpayer-recusal-challenge-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2015/taxpayer-recusal-challenge-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2015/taxpayer-recusal-challenge-dismissed-for-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2014/swiss-federal-court-upholds-non-renewal-of-senegalese-national-s-residence-permit-and-children-s-derived-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2014/swiss-federal-court-upholds-non-renewal-of-senegalese-national-s-residence-permit-and-children-s-derived-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2014/swiss-federal-court-upholds-non-renewal-of-senegalese-national-s-residence-permit-and-children-s-derived-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2014/swiss-federal-court-upholds-non-renewal-of-senegalese-national-s-residence-permit-and-children-s-derived-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2014/swiss-federal-court-upholds-non-renewal-of-senegalese-national-s-residence-permit-and-children-s-derived-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2014/swiss-federal-court-upholds-non-renewal-of-senegalese-national-s-residence-permit-and-children-s-derived-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2013/federal-court-upholds-deportation-of-convicted-expatriate-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2013/federal-court-upholds-deportation-of-convicted-expatriate-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2013/federal-court-upholds-deportation-of-convicted-expatriate-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2013/federal-court-upholds-deportation-of-convicted-expatriate-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2013/federal-court-upholds-deportation-of-convicted-expatriate-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2013/federal-court-upholds-deportation-of-convicted-expatriate-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2012/taxpayer-vs-ticino-regarding-delegation-of-communal-tax-multiplier-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2012/taxpayer-vs-ticino-regarding-delegation-of-communal-tax-multiplier-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2012/taxpayer-vs-ticino-regarding-delegation-of-communal-tax-multiplier-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2012/taxpayer-vs-ticino-regarding-delegation-of-communal-tax-multiplier-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2012/taxpayer-vs-ticino-regarding-delegation-of-communal-tax-multiplier-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2012/taxpayer-vs-ticino-regarding-delegation-of-communal-tax-multiplier-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2011/residence-permit-renewal-after-short-marriage-lack-of-statutory-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2011/residence-permit-renewal-after-short-marriage-lack-of-statutory-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2011/residence-permit-renewal-after-short-marriage-lack-of-statutory-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2011/residence-permit-renewal-after-short-marriage-lack-of-statutory-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2011/residence-permit-renewal-after-short-marriage-lack-of-statutory-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2011/residence-permit-renewal-after-short-marriage-lack-of-statutory-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2010/asylum-seeker-denied-residence-extension-post-divorce-despite-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2010/asylum-seeker-denied-residence-extension-post-divorce-despite-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2010/asylum-seeker-denied-residence-extension-post-divorce-despite-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2010/asylum-seeker-denied-residence-extension-post-divorce-despite-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2010/asylum-seeker-denied-residence-extension-post-divorce-despite-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2010/asylum-seeker-denied-residence-extension-post-divorce-despite-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2009/mother-s-right-to-child-deductions-and-splitting-rate-for-adult-dependent-daughters</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2009/mother-s-right-to-child-deductions-and-splitting-rate-for-adult-dependent-daughters"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2009/mother-s-right-to-child-deductions-and-splitting-rate-for-adult-dependent-daughters"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2009/mother-s-right-to-child-deductions-and-splitting-rate-for-adult-dependent-daughters"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2009/mother-s-right-to-child-deductions-and-splitting-rate-for-adult-dependent-daughters"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2009/mother-s-right-to-child-deductions-and-splitting-rate-for-adult-dependent-daughters"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2008/expulsion-of-long-term-resident-for-indebtedness-and-minor-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2008/expulsion-of-long-term-resident-for-indebtedness-and-minor-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2008/expulsion-of-long-term-resident-for-indebtedness-and-minor-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2008/expulsion-of-long-term-resident-for-indebtedness-and-minor-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2008/expulsion-of-long-term-resident-for-indebtedness-and-minor-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2008/expulsion-of-long-term-resident-for-indebtedness-and-minor-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_365-2007/appeal-unadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2007/appeal-unadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_365-2007/appeal-unadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_365-2007/appeal-unadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_365-2007/appeal-unadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_365-2007/appeal-unadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2024/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-for-slovenian-national-based-on-fma-and-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2024/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-for-slovenian-national-based-on-fma-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2024/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-for-slovenian-national-based-on-fma-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2024/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-for-slovenian-national-based-on-fma-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2024/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-for-slovenian-national-based-on-fma-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2024/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-for-slovenian-national-based-on-fma-and-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-willful-indebtedness-and-reliance-on-social-welfare</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-willful-indebtedness-and-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-willful-indebtedness-and-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-willful-indebtedness-and-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-willful-indebtedness-and-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2023/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-willful-indebtedness-and-reliance-on-social-welfare"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2022/dispute-over-residence-permit-renewal-rendered-moot-by-subsequent-marriage-and-permit-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2022/dispute-over-residence-permit-renewal-rendered-moot-by-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2022/dispute-over-residence-permit-renewal-rendered-moot-by-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2022/dispute-over-residence-permit-renewal-rendered-moot-by-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2022/dispute-over-residence-permit-renewal-rendered-moot-by-subsequent-marriage-and-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2022/dispute-over-residence-permit-renewal-rendered-moot-by-subsequent-marriage-and-permit-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2021/bar-owner-failure-to-collect-registered-mail-bars-timely-appeal-of-license-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2021/bar-owner-failure-to-collect-registered-mail-bars-timely-appeal-of-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2021/bar-owner-failure-to-collect-registered-mail-bars-timely-appeal-of-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2021/bar-owner-failure-to-collect-registered-mail-bars-timely-appeal-of-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2021/bar-owner-failure-to-collect-registered-mail-bars-timely-appeal-of-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2021/bar-owner-failure-to-collect-registered-mail-bars-timely-appeal-of-license-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2020/lawyer-removal-due-to-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2020/lawyer-removal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2020/lawyer-removal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2020/lawyer-removal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2020/lawyer-removal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2020/lawyer-removal-due-to-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2019/chilean-national-v-cantonal-decision-on-removal-foreign-nationals-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2019/chilean-national-v-cantonal-decision-on-removal-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2019/chilean-national-v-cantonal-decision-on-removal-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2019/chilean-national-v-cantonal-decision-on-removal-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2019/chilean-national-v-cantonal-decision-on-removal-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2019/chilean-national-v-cantonal-decision-on-removal-foreign-nationals-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2018/cantonal-tax-authority-v-taxpayer-income-tax-assessment-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2018/cantonal-tax-authority-v-taxpayer-income-tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2018/cantonal-tax-authority-v-taxpayer-income-tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2018/cantonal-tax-authority-v-taxpayer-income-tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2018/cantonal-tax-authority-v-taxpayer-income-tax-assessment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2018/cantonal-tax-authority-v-taxpayer-income-tax-assessment-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2017/refusal-to-renew-residence-permit-based-on-insufficient-integration-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2017/refusal-to-renew-residence-permit-based-on-insufficient-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2017/refusal-to-renew-residence-permit-based-on-insufficient-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2017/refusal-to-renew-residence-permit-based-on-insufficient-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2017/refusal-to-renew-residence-permit-based-on-insufficient-integration-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2017/refusal-to-renew-residence-permit-based-on-insufficient-integration-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2016/cost-reimbursement-dispute-for-private-special-education-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2016/cost-reimbursement-dispute-for-private-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2016/cost-reimbursement-dispute-for-private-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2016/cost-reimbursement-dispute-for-private-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2016/cost-reimbursement-dispute-for-private-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2016/cost-reimbursement-dispute-for-private-special-education-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2015/federal-supreme-court-ruling-on-classification-and-taxation-of-freeze-concentrated-aromatized-wine-drinks</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2015/federal-supreme-court-ruling-on-classification-and-taxation-of-freeze-concentrated-aromatized-wine-drinks"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2015/federal-supreme-court-ruling-on-classification-and-taxation-of-freeze-concentrated-aromatized-wine-drinks"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2015/federal-supreme-court-ruling-on-classification-and-taxation-of-freeze-concentrated-aromatized-wine-drinks"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2015/federal-supreme-court-ruling-on-classification-and-taxation-of-freeze-concentrated-aromatized-wine-drinks"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2015/federal-supreme-court-ruling-on-classification-and-taxation-of-freeze-concentrated-aromatized-wine-drinks"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2014/romanian-diploma-applicant-denied-swiss-patent-attorney-registration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2014/romanian-diploma-applicant-denied-swiss-patent-attorney-registration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2014/romanian-diploma-applicant-denied-swiss-patent-attorney-registration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2014/romanian-diploma-applicant-denied-swiss-patent-attorney-registration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2014/romanian-diploma-applicant-denied-swiss-patent-attorney-registration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2014/romanian-diploma-applicant-denied-swiss-patent-attorney-registration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2013/georgian-national-deportation-detention-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2013/georgian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2013/georgian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2013/georgian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2013/georgian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2013/georgian-national-deportation-detention-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2012/swiss-withholding-tax-refund-on-dividends-denied-due-to-lack-of-beneficial-ownership-in-trs-transactions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2012/swiss-withholding-tax-refund-on-dividends-denied-due-to-lack-of-beneficial-ownership-in-trs-transactions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2012/swiss-withholding-tax-refund-on-dividends-denied-due-to-lack-of-beneficial-ownership-in-trs-transactions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2012/swiss-withholding-tax-refund-on-dividends-denied-due-to-lack-of-beneficial-ownership-in-trs-transactions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2012/swiss-withholding-tax-refund-on-dividends-denied-due-to-lack-of-beneficial-ownership-in-trs-transactions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2012/swiss-withholding-tax-refund-on-dividends-denied-due-to-lack-of-beneficial-ownership-in-trs-transactions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2010/kosovan-national-s-permit-denial-despite-custody-of-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2010/kosovan-national-s-permit-denial-despite-custody-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2010/kosovan-national-s-permit-denial-despite-custody-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2010/kosovan-national-s-permit-denial-despite-custody-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2010/kosovan-national-s-permit-denial-despite-custody-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2010/kosovan-national-s-permit-denial-despite-custody-of-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2009/taxpayer-v-federal-tax-administration-appeal-against-estimated-vat-assessment-non-entry-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2009/taxpayer-v-federal-tax-administration-appeal-against-estimated-vat-assessment-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2009/taxpayer-v-federal-tax-administration-appeal-against-estimated-vat-assessment-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2009/taxpayer-v-federal-tax-administration-appeal-against-estimated-vat-assessment-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2009/taxpayer-v-federal-tax-administration-appeal-against-estimated-vat-assessment-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2009/taxpayer-v-federal-tax-administration-appeal-against-estimated-vat-assessment-non-entry-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2008/foreign-national-permit-refusal-upheld-due-to-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2008/foreign-national-permit-refusal-upheld-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2008/foreign-national-permit-refusal-upheld-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2008/foreign-national-permit-refusal-upheld-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2008/foreign-national-permit-refusal-upheld-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2008/foreign-national-permit-refusal-upheld-due-to-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_364-2007/taxi-driver-denied-independent-operator-license-due-to-failure-to-meet-transitional-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2007/taxi-driver-denied-independent-operator-license-due-to-failure-to-meet-transitional-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_364-2007/taxi-driver-denied-independent-operator-license-due-to-failure-to-meet-transitional-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_364-2007/taxi-driver-denied-independent-operator-license-due-to-failure-to-meet-transitional-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_364-2007/taxi-driver-denied-independent-operator-license-due-to-failure-to-meet-transitional-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_364-2007/taxi-driver-denied-independent-operator-license-due-to-failure-to-meet-transitional-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2025/asylum-seekers-v-federal-administrative-court-untimely-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2025/asylum-seekers-v-federal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2025/asylum-seekers-v-federal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2025/asylum-seekers-v-federal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2025/asylum-seekers-v-federal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2025/asylum-seekers-v-federal-administrative-court-untimely-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2024/appeal-withdrawal-in-cantonal-public-procurement-contract-award-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2024/appeal-withdrawal-in-cantonal-public-procurement-contract-award-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2024/appeal-withdrawal-in-cantonal-public-procurement-contract-award-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2024/appeal-withdrawal-in-cantonal-public-procurement-contract-award-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2024/appeal-withdrawal-in-cantonal-public-procurement-contract-award-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2024/appeal-withdrawal-in-cantonal-public-procurement-contract-award-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2023/italian-national-s-fictitious-residence-leads-to-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2023/italian-national-s-fictitious-residence-leads-to-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2023/italian-national-s-fictitious-residence-leads-to-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2023/italian-national-s-fictitious-residence-leads-to-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2023/italian-national-s-fictitious-residence-leads-to-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2023/italian-national-s-fictitious-residence-leads-to-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2021/revocation-of-ukrainian-national-s-residence-permit-after-divorce-despite-allegations-of-spousal-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2021/revocation-of-ukrainian-national-s-residence-permit-after-divorce-despite-allegations-of-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2021/revocation-of-ukrainian-national-s-residence-permit-after-divorce-despite-allegations-of-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2021/revocation-of-ukrainian-national-s-residence-permit-after-divorce-despite-allegations-of-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2021/revocation-of-ukrainian-national-s-residence-permit-after-divorce-despite-allegations-of-spousal-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2021/revocation-of-ukrainian-national-s-residence-permit-after-divorce-despite-allegations-of-spousal-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2020/tax-appeal-dismissed-for-procedural-deficiencies-and-lack-of-substantive-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2020/tax-appeal-dismissed-for-procedural-deficiencies-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2020/tax-appeal-dismissed-for-procedural-deficiencies-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2020/tax-appeal-dismissed-for-procedural-deficiencies-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2020/tax-appeal-dismissed-for-procedural-deficiencies-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2020/tax-appeal-dismissed-for-procedural-deficiencies-and-lack-of-substantive-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2019/taxpayer-challenge-to-municipal-water-invoice-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2019/taxpayer-challenge-to-municipal-water-invoice-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2019/taxpayer-challenge-to-municipal-water-invoice-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2019/taxpayer-challenge-to-municipal-water-invoice-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2019/taxpayer-challenge-to-municipal-water-invoice-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2019/taxpayer-challenge-to-municipal-water-invoice-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2018/appeal-against-animal-ban-closure-dismissed-due-to-guardianship-limitations-and-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2018/appeal-against-animal-ban-closure-dismissed-due-to-guardianship-limitations-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2018/appeal-against-animal-ban-closure-dismissed-due-to-guardianship-limitations-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2018/appeal-against-animal-ban-closure-dismissed-due-to-guardianship-limitations-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2018/appeal-against-animal-ban-closure-dismissed-due-to-guardianship-limitations-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2018/appeal-against-animal-ban-closure-dismissed-due-to-guardianship-limitations-and-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2017/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2017/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2017/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2017/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2017/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2017/serbian-national-v-switzerland-residence-permit-denial-upheld-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2016/siblings-residence-permit-refusal-upheld-due-to-severely-delayed-late-family-reunification-and-immigration-circumvention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2016/siblings-residence-permit-refusal-upheld-due-to-severely-delayed-late-family-reunification-and-immigration-circumvention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2016/siblings-residence-permit-refusal-upheld-due-to-severely-delayed-late-family-reunification-and-immigration-circumvention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2016/siblings-residence-permit-refusal-upheld-due-to-severely-delayed-late-family-reunification-and-immigration-circumvention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2016/siblings-residence-permit-refusal-upheld-due-to-severely-delayed-late-family-reunification-and-immigration-circumvention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2016/siblings-residence-permit-refusal-upheld-due-to-severely-delayed-late-family-reunification-and-immigration-circumvention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2014/holding-company-imputed-rental-value-taxability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2014/holding-company-imputed-rental-value-taxability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2014/holding-company-imputed-rental-value-taxability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2014/holding-company-imputed-rental-value-taxability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2014/holding-company-imputed-rental-value-taxability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2014/holding-company-imputed-rental-value-taxability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2013/foreign-national-residence-permit-appeal-dismissed-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2013/foreign-national-residence-permit-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2013/foreign-national-residence-permit-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2013/foreign-national-residence-permit-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2013/foreign-national-residence-permit-appeal-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2013/foreign-national-residence-permit-appeal-dismissed-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2012/foreign-national-v-cantonal-office-for-migration-extraordinary-hardship-and-domestic-violence-in-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2012/foreign-national-v-cantonal-office-for-migration-extraordinary-hardship-and-domestic-violence-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2012/foreign-national-v-cantonal-office-for-migration-extraordinary-hardship-and-domestic-violence-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2012/foreign-national-v-cantonal-office-for-migration-extraordinary-hardship-and-domestic-violence-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2012/foreign-national-v-cantonal-office-for-migration-extraordinary-hardship-and-domestic-violence-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2012/foreign-national-v-cantonal-office-for-migration-extraordinary-hardship-and-domestic-violence-in-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2011/malagasy-national-v-switzerland-residence-permit-refusal-after-conviction-for-child-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2011/malagasy-national-v-switzerland-residence-permit-refusal-after-conviction-for-child-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2011/malagasy-national-v-switzerland-residence-permit-refusal-after-conviction-for-child-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2011/malagasy-national-v-switzerland-residence-permit-refusal-after-conviction-for-child-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2011/malagasy-national-v-switzerland-residence-permit-refusal-after-conviction-for-child-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2011/malagasy-national-v-switzerland-residence-permit-refusal-after-conviction-for-child-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2010/customs-duty-evasion-individual-manager-liability-for-import-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2010/customs-duty-evasion-individual-manager-liability-for-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2010/customs-duty-evasion-individual-manager-liability-for-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2010/customs-duty-evasion-individual-manager-liability-for-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2010/customs-duty-evasion-individual-manager-liability-for-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2010/customs-duty-evasion-individual-manager-liability-for-import-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2009/cost-allocation-following-partial-success-in-annuity-buy-back-tax-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2009/cost-allocation-following-partial-success-in-annuity-buy-back-tax-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2009/cost-allocation-following-partial-success-in-annuity-buy-back-tax-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2009/cost-allocation-following-partial-success-in-annuity-buy-back-tax-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2009/cost-allocation-following-partial-success-in-annuity-buy-back-tax-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2009/cost-allocation-following-partial-success-in-annuity-buy-back-tax-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_363-2008/refusal-to-review-residence-permit-based-on-criminal-record-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2008/refusal-to-review-residence-permit-based-on-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_363-2008/refusal-to-review-residence-permit-based-on-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_363-2008/refusal-to-review-residence-permit-based-on-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_363-2008/refusal-to-review-residence-permit-based-on-criminal-record-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_363-2008/refusal-to-review-residence-permit-based-on-criminal-record-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2024/kosovan-national-v-switzerland-migration-office-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2024/kosovan-national-v-switzerland-migration-office-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2024/kosovan-national-v-switzerland-migration-office-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2024/kosovan-national-v-switzerland-migration-office-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2024/kosovan-national-v-switzerland-migration-office-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2024/kosovan-national-v-switzerland-migration-office-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2023/attorney-v-cantonal-disciplinary-commission-definitive-inadmissibility-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2023/attorney-v-cantonal-disciplinary-commission-definitive-inadmissibility-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2023/attorney-v-cantonal-disciplinary-commission-definitive-inadmissibility-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2023/attorney-v-cantonal-disciplinary-commission-definitive-inadmissibility-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2023/attorney-v-cantonal-disciplinary-commission-definitive-inadmissibility-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2023/attorney-v-cantonal-disciplinary-commission-definitive-inadmissibility-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2022/boat-port-development-costs-and-abrogated-zoning-plan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2022/boat-port-development-costs-and-abrogated-zoning-plan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2022/boat-port-development-costs-and-abrogated-zoning-plan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2022/boat-port-development-costs-and-abrogated-zoning-plan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2022/boat-port-development-costs-and-abrogated-zoning-plan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2022/boat-port-development-costs-and-abrogated-zoning-plan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2021/kosovan-citizen-v-swiss-authorities-residence-permit-renewal-based-on-duration-of-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2021/kosovan-citizen-v-swiss-authorities-residence-permit-renewal-based-on-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2021/kosovan-citizen-v-swiss-authorities-residence-permit-renewal-based-on-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2021/kosovan-citizen-v-swiss-authorities-residence-permit-renewal-based-on-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2021/kosovan-citizen-v-swiss-authorities-residence-permit-renewal-based-on-duration-of-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2021/kosovan-citizen-v-swiss-authorities-residence-permit-renewal-based-on-duration-of-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2020/complainants-lack-standing-in-attorney-disciplinary-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2020/complainants-lack-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2020/complainants-lack-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2020/complainants-lack-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2020/complainants-lack-standing-in-attorney-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2020/complainants-lack-standing-in-attorney-disciplinary-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2019/federal-supreme-court-upholds-expulsion-of-ecuadorian-national-due-to-fraud-and-public-order-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2019/federal-supreme-court-upholds-expulsion-of-ecuadorian-national-due-to-fraud-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2019/federal-supreme-court-upholds-expulsion-of-ecuadorian-national-due-to-fraud-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2019/federal-supreme-court-upholds-expulsion-of-ecuadorian-national-due-to-fraud-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2019/federal-supreme-court-upholds-expulsion-of-ecuadorian-national-due-to-fraud-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2019/federal-supreme-court-upholds-expulsion-of-ecuadorian-national-due-to-fraud-and-public-order-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2018/taxpayer-fined-for-attempted-evasion-over-undisclosed-commuting-deduction-despite-company-car-provision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2018/taxpayer-fined-for-attempted-evasion-over-undisclosed-commuting-deduction-despite-company-car-provision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2018/taxpayer-fined-for-attempted-evasion-over-undisclosed-commuting-deduction-despite-company-car-provision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2018/taxpayer-fined-for-attempted-evasion-over-undisclosed-commuting-deduction-despite-company-car-provision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2018/taxpayer-fined-for-attempted-evasion-over-undisclosed-commuting-deduction-despite-company-car-provision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2018/taxpayer-fined-for-attempted-evasion-over-undisclosed-commuting-deduction-despite-company-car-provision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2017/egyptian-national-s-residence-permit-non-renewal-upheld-after-short-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2017/egyptian-national-s-residence-permit-non-renewal-upheld-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2017/egyptian-national-s-residence-permit-non-renewal-upheld-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2017/egyptian-national-s-residence-permit-non-renewal-upheld-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2017/egyptian-national-s-residence-permit-non-renewal-upheld-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2017/egyptian-national-s-residence-permit-non-renewal-upheld-after-short-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2016/appeal-against-expulsion-detention-order-rendered-moot-by-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2016/appeal-against-expulsion-detention-order-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2016/appeal-against-expulsion-detention-order-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2016/appeal-against-expulsion-detention-order-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2016/appeal-against-expulsion-detention-order-rendered-moot-by-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2016/appeal-against-expulsion-detention-order-rendered-moot-by-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2015/tax-remission-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2015/tax-remission-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2015/tax-remission-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2015/tax-remission-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2015/tax-remission-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2015/tax-remission-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2014/refusal-of-residence-permit-renewal-following-marital-separation-before-three-year-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2014/refusal-of-residence-permit-renewal-following-marital-separation-before-three-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2014/refusal-of-residence-permit-renewal-following-marital-separation-before-three-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2014/refusal-of-residence-permit-renewal-following-marital-separation-before-three-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2014/refusal-of-residence-permit-renewal-following-marital-separation-before-three-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2014/refusal-of-residence-permit-renewal-following-marital-separation-before-three-year-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2013/cameroonian-national-v-refusal-of-residence-permits-for-dependents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2013/cameroonian-national-v-refusal-of-residence-permits-for-dependents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2013/cameroonian-national-v-refusal-of-residence-permits-for-dependents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2013/cameroonian-national-v-refusal-of-residence-permits-for-dependents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2013/cameroonian-national-v-refusal-of-residence-permits-for-dependents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2013/cameroonian-national-v-refusal-of-residence-permits-for-dependents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2012/south-african-national-v-switzerland-procedural-dismissal-of-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2012/south-african-national-v-switzerland-procedural-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2012/south-african-national-v-switzerland-procedural-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2012/south-african-national-v-switzerland-procedural-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2012/south-african-national-v-switzerland-procedural-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2012/south-african-national-v-switzerland-procedural-dismissal-of-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2011/revocation-of-settlement-permit-for-severe-criminal-convictions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2011/revocation-of-settlement-permit-for-severe-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2011/revocation-of-settlement-permit-for-severe-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2011/revocation-of-settlement-permit-for-severe-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2011/revocation-of-settlement-permit-for-severe-criminal-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2011/revocation-of-settlement-permit-for-severe-criminal-convictions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2010/family-reunification-appeal-over-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2010/family-reunification-appeal-over-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2010/family-reunification-appeal-over-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2010/family-reunification-appeal-over-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2010/family-reunification-appeal-over-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2010/family-reunification-appeal-over-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2009/gambia-national-v-switzerland-residence-permit-revocation-due-to-financial-dependency-and-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2009/gambia-national-v-switzerland-residence-permit-revocation-due-to-financial-dependency-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2009/gambia-national-v-switzerland-residence-permit-revocation-due-to-financial-dependency-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2009/gambia-national-v-switzerland-residence-permit-revocation-due-to-financial-dependency-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2009/gambia-national-v-switzerland-residence-permit-revocation-due-to-financial-dependency-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2009/gambia-national-v-switzerland-residence-permit-revocation-due-to-financial-dependency-and-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2008/federal-supreme-court-upholds-detention-pending-deportation-of-cameroonian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2008/federal-supreme-court-upholds-detention-pending-deportation-of-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2008/federal-supreme-court-upholds-detention-pending-deportation-of-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2008/federal-supreme-court-upholds-detention-pending-deportation-of-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2008/federal-supreme-court-upholds-detention-pending-deportation-of-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2008/federal-supreme-court-upholds-detention-pending-deportation-of-cameroonian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_362-2007/legality-of-prolonged-enforcement-detention-for-non-cooperative-expatriate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2007/legality-of-prolonged-enforcement-detention-for-non-cooperative-expatriate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_362-2007/legality-of-prolonged-enforcement-detention-for-non-cooperative-expatriate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_362-2007/legality-of-prolonged-enforcement-detention-for-non-cooperative-expatriate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_362-2007/legality-of-prolonged-enforcement-detention-for-non-cooperative-expatriate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_362-2007/legality-of-prolonged-enforcement-detention-for-non-cooperative-expatriate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2025/institute-v-canton-court-operating-license-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2025/institute-v-canton-court-operating-license-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2025/institute-v-canton-court-operating-license-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2025/institute-v-canton-court-operating-license-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2025/institute-v-canton-court-operating-license-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2025/institute-v-canton-court-operating-license-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2024/serbian-national-v-switzerland-residence-permit-non-extension-fails-on-lawful-presence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2024/serbian-national-v-switzerland-residence-permit-non-extension-fails-on-lawful-presence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2024/serbian-national-v-switzerland-residence-permit-non-extension-fails-on-lawful-presence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2024/serbian-national-v-switzerland-residence-permit-non-extension-fails-on-lawful-presence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2024/serbian-national-v-switzerland-residence-permit-non-extension-fails-on-lawful-presence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2024/serbian-national-v-switzerland-residence-permit-non-extension-fails-on-lawful-presence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2023/turkish-national-s-residency-extension-denial-after-serial-divorces-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2023/turkish-national-s-residency-extension-denial-after-serial-divorces-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2023/turkish-national-s-residency-extension-denial-after-serial-divorces-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2023/turkish-national-s-residency-extension-denial-after-serial-divorces-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2023/turkish-national-s-residency-extension-denial-after-serial-divorces-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2023/turkish-national-s-residency-extension-denial-after-serial-divorces-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2022/asylum-seeker-s-detention-compensation-following-echr-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2022/asylum-seeker-s-detention-compensation-following-echr-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2022/asylum-seeker-s-detention-compensation-following-echr-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2022/asylum-seeker-s-detention-compensation-following-echr-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2022/asylum-seeker-s-detention-compensation-following-echr-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2022/asylum-seeker-s-detention-compensation-following-echr-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2021/student-expulsion-upheld-due-to-late-payment-of-appeal-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2021/student-expulsion-upheld-due-to-late-payment-of-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2021/student-expulsion-upheld-due-to-late-payment-of-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2021/student-expulsion-upheld-due-to-late-payment-of-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2021/student-expulsion-upheld-due-to-late-payment-of-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2021/student-expulsion-upheld-due-to-late-payment-of-appeal-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2020/serbian-national-family-reunification-cost-advance-dismissal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2020/serbian-national-family-reunification-cost-advance-dismissal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2020/serbian-national-family-reunification-cost-advance-dismissal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2020/serbian-national-family-reunification-cost-advance-dismissal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2020/serbian-national-family-reunification-cost-advance-dismissal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2020/serbian-national-family-reunification-cost-advance-dismissal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2019/ukrainian-nationals-v-state-secretariat-for-migration-residency-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2019/ukrainian-nationals-v-state-secretariat-for-migration-residency-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2019/ukrainian-nationals-v-state-secretariat-for-migration-residency-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2019/ukrainian-nationals-v-state-secretariat-for-migration-residency-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2019/ukrainian-nationals-v-state-secretariat-for-migration-residency-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2019/ukrainian-nationals-v-state-secretariat-for-migration-residency-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2018/congolese-national-residence-permit-expulsion-due-to-domestic-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2018/congolese-national-residence-permit-expulsion-due-to-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2018/congolese-national-residence-permit-expulsion-due-to-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2018/congolese-national-residence-permit-expulsion-due-to-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2018/congolese-national-residence-permit-expulsion-due-to-domestic-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2018/congolese-national-residence-permit-expulsion-due-to-domestic-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2017/municipality-v-cantonal-government-on-compulsory-fire-service-association</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2017/municipality-v-cantonal-government-on-compulsory-fire-service-association"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2017/municipality-v-cantonal-government-on-compulsory-fire-service-association"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2017/municipality-v-cantonal-government-on-compulsory-fire-service-association"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2017/municipality-v-cantonal-government-on-compulsory-fire-service-association"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2017/municipality-v-cantonal-government-on-compulsory-fire-service-association"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2016/federal-tribunal-upholds-entry-ban-under-foreign-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2016/federal-tribunal-upholds-entry-ban-under-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2016/federal-tribunal-upholds-entry-ban-under-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2016/federal-tribunal-upholds-entry-ban-under-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2016/federal-tribunal-upholds-entry-ban-under-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2016/federal-tribunal-upholds-entry-ban-under-foreign-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2015/late-payment-of-appeal-costs-renders-inadmissible-challenge-to-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2015/late-payment-of-appeal-costs-renders-inadmissible-challenge-to-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2015/late-payment-of-appeal-costs-renders-inadmissible-challenge-to-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2015/late-payment-of-appeal-costs-renders-inadmissible-challenge-to-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2015/late-payment-of-appeal-costs-renders-inadmissible-challenge-to-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2015/late-payment-of-appeal-costs-renders-inadmissible-challenge-to-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2014/permanent-resident-permit-revocation-after-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2014/permanent-resident-permit-revocation-after-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2014/permanent-resident-permit-revocation-after-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2014/permanent-resident-permit-revocation-after-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2014/permanent-resident-permit-revocation-after-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2014/permanent-resident-permit-revocation-after-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2013/tunisian-national-s-appeal-against-deportation-detention-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2013/tunisian-national-s-appeal-against-deportation-detention-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2013/tunisian-national-s-appeal-against-deportation-detention-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2013/tunisian-national-s-appeal-against-deportation-detention-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2013/tunisian-national-s-appeal-against-deportation-detention-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2013/tunisian-national-s-appeal-against-deportation-detention-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2012/patient-challenge-to-physician-secrecy-release-rejection-due-to-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2012/patient-challenge-to-physician-secrecy-release-rejection-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2012/patient-challenge-to-physician-secrecy-release-rejection-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2012/patient-challenge-to-physician-secrecy-release-rejection-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2012/patient-challenge-to-physician-secrecy-release-rejection-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2012/patient-challenge-to-physician-secrecy-release-rejection-due-to-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2011/patent-attorney-s-share-sale-taxable-business-income-vs-private-capital-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2011/patent-attorney-s-share-sale-taxable-business-income-vs-private-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2011/patent-attorney-s-share-sale-taxable-business-income-vs-private-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2011/patent-attorney-s-share-sale-taxable-business-income-vs-private-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2011/patent-attorney-s-share-sale-taxable-business-income-vs-private-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2011/patent-attorney-s-share-sale-taxable-business-income-vs-private-capital-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2010/candidate-v-university-of-applied-sciences-nursing-admission-suitability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2010/candidate-v-university-of-applied-sciences-nursing-admission-suitability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2010/candidate-v-university-of-applied-sciences-nursing-admission-suitability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2010/candidate-v-university-of-applied-sciences-nursing-admission-suitability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2010/candidate-v-university-of-applied-sciences-nursing-admission-suitability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2010/candidate-v-university-of-applied-sciences-nursing-admission-suitability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2009/dismissal-of-appeal-for-non-payment-of-cost-advance-after-refusal-of-second-extension-of-statutory-grace-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2009/dismissal-of-appeal-for-non-payment-of-cost-advance-after-refusal-of-second-extension-of-statutory-grace-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2009/dismissal-of-appeal-for-non-payment-of-cost-advance-after-refusal-of-second-extension-of-statutory-grace-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2009/dismissal-of-appeal-for-non-payment-of-cost-advance-after-refusal-of-second-extension-of-statutory-grace-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2009/dismissal-of-appeal-for-non-payment-of-cost-advance-after-refusal-of-second-extension-of-statutory-grace-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2009/dismissal-of-appeal-for-non-payment-of-cost-advance-after-refusal-of-second-extension-of-statutory-grace-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2008/shooting-range-association-member-labor-as-taxable-self-performed-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2008/shooting-range-association-member-labor-as-taxable-self-performed-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2008/shooting-range-association-member-labor-as-taxable-self-performed-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2008/shooting-range-association-member-labor-as-taxable-self-performed-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2008/shooting-range-association-member-labor-as-taxable-self-performed-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2008/shooting-range-association-member-labor-as-taxable-self-performed-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_361-2007/appeal-withdrawn-regarding-residency-permit-renewal-costs-imposed-on-appellant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2007/appeal-withdrawn-regarding-residency-permit-renewal-costs-imposed-on-appellant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_361-2007/appeal-withdrawn-regarding-residency-permit-renewal-costs-imposed-on-appellant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_361-2007/appeal-withdrawn-regarding-residency-permit-renewal-costs-imposed-on-appellant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_361-2007/appeal-withdrawn-regarding-residency-permit-renewal-costs-imposed-on-appellant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_361-2007/appeal-withdrawn-regarding-residency-permit-renewal-costs-imposed-on-appellant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2024/swiss-confederation-misuse-of-authority-claim-dismissed-on-jurisdictional-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2024/swiss-confederation-misuse-of-authority-claim-dismissed-on-jurisdictional-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2024/swiss-confederation-misuse-of-authority-claim-dismissed-on-jurisdictional-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2024/swiss-confederation-misuse-of-authority-claim-dismissed-on-jurisdictional-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2024/swiss-confederation-misuse-of-authority-claim-dismissed-on-jurisdictional-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2024/swiss-confederation-misuse-of-authority-claim-dismissed-on-jurisdictional-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2023/kosovar-national-s-residence-permit-denied-due-to-debt-and-criminal-record-despite-long-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2023/kosovar-national-s-residence-permit-denied-due-to-debt-and-criminal-record-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2023/kosovar-national-s-residence-permit-denied-due-to-debt-and-criminal-record-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2023/kosovar-national-s-residence-permit-denied-due-to-debt-and-criminal-record-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2023/kosovar-national-s-residence-permit-denied-due-to-debt-and-criminal-record-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2023/kosovar-national-s-residence-permit-denied-due-to-debt-and-criminal-record-despite-long-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2022/lawyer-sanctioned-for-evading-contact-regarding-professional-matters</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2022/lawyer-sanctioned-for-evading-contact-regarding-professional-matters"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2022/lawyer-sanctioned-for-evading-contact-regarding-professional-matters"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2022/lawyer-sanctioned-for-evading-contact-regarding-professional-matters"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2022/lawyer-sanctioned-for-evading-contact-regarding-professional-matters"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2022/lawyer-sanctioned-for-evading-contact-regarding-professional-matters"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2021/taxpayers-denied-deduction-for-hobby-farming-losses-and-litigation-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2021/taxpayers-denied-deduction-for-hobby-farming-losses-and-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2021/taxpayers-denied-deduction-for-hobby-farming-losses-and-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2021/taxpayers-denied-deduction-for-hobby-farming-losses-and-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2021/taxpayers-denied-deduction-for-hobby-farming-losses-and-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2021/taxpayers-denied-deduction-for-hobby-farming-losses-and-litigation-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-record-infringing-public-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-record-infringing-public-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-record-infringing-public-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-record-infringing-public-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-record-infringing-public-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-record-infringing-public-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2019/afghan-nationals-residence-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2019/afghan-nationals-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2019/afghan-nationals-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2019/afghan-nationals-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2019/afghan-nationals-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2019/afghan-nationals-residence-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2018/taxpayer-domicile-status-and-violation-of-right-to-be-heard-in-state-and-municipal-tax-assessment-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2018/taxpayer-domicile-status-and-violation-of-right-to-be-heard-in-state-and-municipal-tax-assessment-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2018/taxpayer-domicile-status-and-violation-of-right-to-be-heard-in-state-and-municipal-tax-assessment-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2018/taxpayer-domicile-status-and-violation-of-right-to-be-heard-in-state-and-municipal-tax-assessment-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2018/taxpayer-domicile-status-and-violation-of-right-to-be-heard-in-state-and-municipal-tax-assessment-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2018/taxpayer-domicile-status-and-violation-of-right-to-be-heard-in-state-and-municipal-tax-assessment-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2016/zambia-nationals-v-switzerland-residence-permits-and-legitimation-card-status-under-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2016/zambia-nationals-v-switzerland-residence-permits-and-legitimation-card-status-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2016/zambia-nationals-v-switzerland-residence-permits-and-legitimation-card-status-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2016/zambia-nationals-v-switzerland-residence-permits-and-legitimation-card-status-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2016/zambia-nationals-v-switzerland-residence-permits-and-legitimation-card-status-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2016/zambia-nationals-v-switzerland-residence-permits-and-legitimation-card-status-under-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2015/french-national-s-untimely-claim-for-swiss-income-tax-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2015/french-national-s-untimely-claim-for-swiss-income-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2015/french-national-s-untimely-claim-for-swiss-income-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2015/french-national-s-untimely-claim-for-swiss-income-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2015/french-national-s-untimely-claim-for-swiss-income-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2015/french-national-s-untimely-claim-for-swiss-income-tax-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2014/bakery-hygiene-compliance-extension-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2014/bakery-hygiene-compliance-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2014/bakery-hygiene-compliance-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2014/bakery-hygiene-compliance-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2014/bakery-hygiene-compliance-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2014/bakery-hygiene-compliance-extension-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2013/federal-supreme-court-upholds-deportation-of-convicted-serious-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2013/federal-supreme-court-upholds-deportation-of-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2013/federal-supreme-court-upholds-deportation-of-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2013/federal-supreme-court-upholds-deportation-of-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2013/federal-supreme-court-upholds-deportation-of-convicted-serious-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2013/federal-supreme-court-upholds-deportation-of-convicted-serious-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2012/asylum-seeker-s-claim-for-educational-scholarship-denied-over-loan-option</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2012/asylum-seeker-s-claim-for-educational-scholarship-denied-over-loan-option"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2012/asylum-seeker-s-claim-for-educational-scholarship-denied-over-loan-option"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2012/asylum-seeker-s-claim-for-educational-scholarship-denied-over-loan-option"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2012/asylum-seeker-s-claim-for-educational-scholarship-denied-over-loan-option"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2012/asylum-seeker-s-claim-for-educational-scholarship-denied-over-loan-option"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2011/swiss-federal-supreme-court-upholds-refusal-of-residency-permits-due-to-parental-abuse-of-rights-through-concealment-of-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2011/swiss-federal-supreme-court-upholds-refusal-of-residency-permits-due-to-parental-abuse-of-rights-through-concealment-of-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2011/swiss-federal-supreme-court-upholds-refusal-of-residency-permits-due-to-parental-abuse-of-rights-through-concealment-of-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2011/swiss-federal-supreme-court-upholds-refusal-of-residency-permits-due-to-parental-abuse-of-rights-through-concealment-of-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2011/swiss-federal-supreme-court-upholds-refusal-of-residency-permits-due-to-parental-abuse-of-rights-through-concealment-of-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2011/swiss-federal-supreme-court-upholds-refusal-of-residency-permits-due-to-parental-abuse-of-rights-through-concealment-of-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2010/taxpayer-challenge-to-state-funding-of-church-salaries</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2010/taxpayer-challenge-to-state-funding-of-church-salaries"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2010/taxpayer-challenge-to-state-funding-of-church-salaries"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2010/taxpayer-challenge-to-state-funding-of-church-salaries"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2010/taxpayer-challenge-to-state-funding-of-church-salaries"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2010/taxpayer-challenge-to-state-funding-of-church-salaries"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2009/appeal-against-detention-extension-inadmissible-due-to-improper-cantonal-review-instance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2009/appeal-against-detention-extension-inadmissible-due-to-improper-cantonal-review-instance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2009/appeal-against-detention-extension-inadmissible-due-to-improper-cantonal-review-instance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2009/appeal-against-detention-extension-inadmissible-due-to-improper-cantonal-review-instance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2009/appeal-against-detention-extension-inadmissible-due-to-improper-cantonal-review-instance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2009/appeal-against-detention-extension-inadmissible-due-to-improper-cantonal-review-instance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2008/doctor-s-license-revocation-appeal-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2008/doctor-s-license-revocation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2008/doctor-s-license-revocation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2008/doctor-s-license-revocation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2008/doctor-s-license-revocation-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2008/doctor-s-license-revocation-appeal-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_360-2007/taxi-operator-license-revocation-upheld-due-to-lack-of-good-repute-and-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2007/taxi-operator-license-revocation-upheld-due-to-lack-of-good-repute-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_360-2007/taxi-operator-license-revocation-upheld-due-to-lack-of-good-repute-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_360-2007/taxi-operator-license-revocation-upheld-due-to-lack-of-good-repute-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_360-2007/taxi-operator-license-revocation-upheld-due-to-lack-of-good-repute-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_360-2007/taxi-operator-license-revocation-upheld-due-to-lack-of-good-repute-and-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2024/sequestration-of-cats-and-standing-to-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2024/sequestration-of-cats-and-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2024/sequestration-of-cats-and-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2024/sequestration-of-cats-and-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2024/sequestration-of-cats-and-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2024/sequestration-of-cats-and-standing-to-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2023/advertising-companies-v-municipality-bylaw-restricting-commercial-paper-advertising-on-private-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2023/advertising-companies-v-municipality-bylaw-restricting-commercial-paper-advertising-on-private-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2023/advertising-companies-v-municipality-bylaw-restricting-commercial-paper-advertising-on-private-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2023/advertising-companies-v-municipality-bylaw-restricting-commercial-paper-advertising-on-private-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2023/advertising-companies-v-municipality-bylaw-restricting-commercial-paper-advertising-on-private-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2023/advertising-companies-v-municipality-bylaw-restricting-commercial-paper-advertising-on-private-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2022/remission-of-court-costs-appeal-dismissed-for-lack-of-constitutional-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2022/remission-of-court-costs-appeal-dismissed-for-lack-of-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2022/remission-of-court-costs-appeal-dismissed-for-lack-of-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2022/remission-of-court-costs-appeal-dismissed-for-lack-of-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2022/remission-of-court-costs-appeal-dismissed-for-lack-of-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2022/remission-of-court-costs-appeal-dismissed-for-lack-of-constitutional-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2021/petitioner-s-claim-against-covid-19-measures-and-federal-officials-dismissed-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2021/petitioner-s-claim-against-covid-19-measures-and-federal-officials-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2021/petitioner-s-claim-against-covid-19-measures-and-federal-officials-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2021/petitioner-s-claim-against-covid-19-measures-and-federal-officials-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2021/petitioner-s-claim-against-covid-19-measures-and-federal-officials-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2021/petitioner-s-claim-against-covid-19-measures-and-federal-officials-dismissed-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2020/withdrawal-of-appeal-resulting-in-case-striking-and-cost-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2020/withdrawal-of-appeal-resulting-in-case-striking-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2020/withdrawal-of-appeal-resulting-in-case-striking-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2020/withdrawal-of-appeal-resulting-in-case-striking-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2020/withdrawal-of-appeal-resulting-in-case-striking-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2020/withdrawal-of-appeal-resulting-in-case-striking-and-cost-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2019/foreign-national-s-residence-permit-extension-denied-after-end-of-marriage-to-foreign-permit-holder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2019/foreign-national-s-residence-permit-extension-denied-after-end-of-marriage-to-foreign-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2019/foreign-national-s-residence-permit-extension-denied-after-end-of-marriage-to-foreign-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2019/foreign-national-s-residence-permit-extension-denied-after-end-of-marriage-to-foreign-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2019/foreign-national-s-residence-permit-extension-denied-after-end-of-marriage-to-foreign-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2019/foreign-national-s-residence-permit-extension-denied-after-end-of-marriage-to-foreign-permit-holder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2018/attorney-v-cantonal-court-dismissal-of-appeal-for-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2018/attorney-v-cantonal-court-dismissal-of-appeal-for-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2018/attorney-v-cantonal-court-dismissal-of-appeal-for-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2018/attorney-v-cantonal-court-dismissal-of-appeal-for-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2018/attorney-v-cantonal-court-dismissal-of-appeal-for-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2018/attorney-v-cantonal-court-dismissal-of-appeal-for-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2017/taxpayer-s-failed-objection-to-estimated-assessment-due-to-formal-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2017/taxpayer-s-failed-objection-to-estimated-assessment-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2017/taxpayer-s-failed-objection-to-estimated-assessment-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2017/taxpayer-s-failed-objection-to-estimated-assessment-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2017/taxpayer-s-failed-objection-to-estimated-assessment-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2017/taxpayer-s-failed-objection-to-estimated-assessment-due-to-formal-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2016/postal-service-tariff-review-competence-bakom-vs-media-association</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2016/postal-service-tariff-review-competence-bakom-vs-media-association"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2016/postal-service-tariff-review-competence-bakom-vs-media-association"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2016/postal-service-tariff-review-competence-bakom-vs-media-association"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2016/postal-service-tariff-review-competence-bakom-vs-media-association"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2016/postal-service-tariff-review-competence-bakom-vs-media-association"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2014/timeliness-of-appeal-following-dismissal-for-procedural-defect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2014/timeliness-of-appeal-following-dismissal-for-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2014/timeliness-of-appeal-following-dismissal-for-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2014/timeliness-of-appeal-following-dismissal-for-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2014/timeliness-of-appeal-following-dismissal-for-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2014/timeliness-of-appeal-following-dismissal-for-procedural-defect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2013/non-admission-of-appeal-due-to-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2013/non-admission-of-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2013/non-admission-of-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2013/non-admission-of-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2013/non-admission-of-appeal-due-to-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2013/non-admission-of-appeal-due-to-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2012/petitioner-denied-stateless-status-due-to-potential-for-kosovar-citizenship-acquisition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2012/petitioner-denied-stateless-status-due-to-potential-for-kosovar-citizenship-acquisition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2012/petitioner-denied-stateless-status-due-to-potential-for-kosovar-citizenship-acquisition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2012/petitioner-denied-stateless-status-due-to-potential-for-kosovar-citizenship-acquisition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2012/petitioner-denied-stateless-status-due-to-potential-for-kosovar-citizenship-acquisition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2012/petitioner-denied-stateless-status-due-to-potential-for-kosovar-citizenship-acquisition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2011/employee-s-attempt-to-deduct-supplementary-loss-of-earnings-insurance-contribution-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2011/employee-s-attempt-to-deduct-supplementary-loss-of-earnings-insurance-contribution-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2011/employee-s-attempt-to-deduct-supplementary-loss-of-earnings-insurance-contribution-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2011/employee-s-attempt-to-deduct-supplementary-loss-of-earnings-insurance-contribution-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2011/employee-s-attempt-to-deduct-supplementary-loss-of-earnings-insurance-contribution-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2011/employee-s-attempt-to-deduct-supplementary-loss-of-earnings-insurance-contribution-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2010/farmer-v-supervisory-authority-land-acquisition-permit-challenge-and-chairman-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2010/farmer-v-supervisory-authority-land-acquisition-permit-challenge-and-chairman-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2010/farmer-v-supervisory-authority-land-acquisition-permit-challenge-and-chairman-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2010/farmer-v-supervisory-authority-land-acquisition-permit-challenge-and-chairman-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2010/farmer-v-supervisory-authority-land-acquisition-permit-challenge-and-chairman-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2010/farmer-v-supervisory-authority-land-acquisition-permit-challenge-and-chairman-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2009/husband-of-swiss-resident-vs-entry-ban-due-to-serious-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2009/husband-of-swiss-resident-vs-entry-ban-due-to-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2009/husband-of-swiss-resident-vs-entry-ban-due-to-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2009/husband-of-swiss-resident-vs-entry-ban-due-to-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2009/husband-of-swiss-resident-vs-entry-ban-due-to-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2009/husband-of-swiss-resident-vs-entry-ban-due-to-serious-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2008/remission-of-military-service-exemption-tax-lack-of-federal-supreme-court-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2008/remission-of-military-service-exemption-tax-lack-of-federal-supreme-court-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2008/remission-of-military-service-exemption-tax-lack-of-federal-supreme-court-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2008/remission-of-military-service-exemption-tax-lack-of-federal-supreme-court-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2008/remission-of-military-service-exemption-tax-lack-of-federal-supreme-court-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2008/remission-of-military-service-exemption-tax-lack-of-federal-supreme-court-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_36-2007/appeal-moot-due-to-release-legal-aid-granted</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2007/appeal-moot-due-to-release-legal-aid-granted"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_36-2007/appeal-moot-due-to-release-legal-aid-granted"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_36-2007/appeal-moot-due-to-release-legal-aid-granted"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_36-2007/appeal-moot-due-to-release-legal-aid-granted"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_36-2007/appeal-moot-due-to-release-legal-aid-granted"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2024/kosovan-national-v-canton-refusal-of-residence-permit-due-to-falsified-documents-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2024/kosovan-national-v-canton-refusal-of-residence-permit-due-to-falsified-documents-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2024/kosovan-national-v-canton-refusal-of-residence-permit-due-to-falsified-documents-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2024/kosovan-national-v-canton-refusal-of-residence-permit-due-to-falsified-documents-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2024/kosovan-national-v-canton-refusal-of-residence-permit-due-to-falsified-documents-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2024/kosovan-national-v-canton-refusal-of-residence-permit-due-to-falsified-documents-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2023/family-unity-vs-deportation-order-during-residency-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2023/family-unity-vs-deportation-order-during-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2023/family-unity-vs-deportation-order-during-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2023/family-unity-vs-deportation-order-during-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2023/family-unity-vs-deportation-order-during-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2023/family-unity-vs-deportation-order-during-residency-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2022/swiss-federal-supreme-court-upholds-rejection-of-withholding-tax-refund-due-to-tax-evasion-in-acquisition-and-immediate-asset-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2022/swiss-federal-supreme-court-upholds-rejection-of-withholding-tax-refund-due-to-tax-evasion-in-acquisition-and-immediate-asset-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2022/swiss-federal-supreme-court-upholds-rejection-of-withholding-tax-refund-due-to-tax-evasion-in-acquisition-and-immediate-asset-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2022/swiss-federal-supreme-court-upholds-rejection-of-withholding-tax-refund-due-to-tax-evasion-in-acquisition-and-immediate-asset-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2022/swiss-federal-supreme-court-upholds-rejection-of-withholding-tax-refund-due-to-tax-evasion-in-acquisition-and-immediate-asset-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2022/swiss-federal-supreme-court-upholds-rejection-of-withholding-tax-refund-due-to-tax-evasion-in-acquisition-and-immediate-asset-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2021/mootness-of-appeal-regarding-construction-contract-award-and-suspensive-effect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2021/mootness-of-appeal-regarding-construction-contract-award-and-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2021/mootness-of-appeal-regarding-construction-contract-award-and-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2021/mootness-of-appeal-regarding-construction-contract-award-and-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2021/mootness-of-appeal-regarding-construction-contract-award-and-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2021/mootness-of-appeal-regarding-construction-contract-award-and-suspensive-effect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2019/taxpayer-challenge-to-director-s-fees-notional-rent-and-interest-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2019/taxpayer-challenge-to-director-s-fees-notional-rent-and-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2019/taxpayer-challenge-to-director-s-fees-notional-rent-and-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2019/taxpayer-challenge-to-director-s-fees-notional-rent-and-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2019/taxpayer-challenge-to-director-s-fees-notional-rent-and-interest-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2019/taxpayer-challenge-to-director-s-fees-notional-rent-and-interest-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2018/taxpayer-appeal-on-timing-of-child-support-payments-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2018/taxpayer-appeal-on-timing-of-child-support-payments-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2018/taxpayer-appeal-on-timing-of-child-support-payments-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2018/taxpayer-appeal-on-timing-of-child-support-payments-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2018/taxpayer-appeal-on-timing-of-child-support-payments-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2018/taxpayer-appeal-on-timing-of-child-support-payments-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2017/appeal-refused-interlocutory-decision-on-extension-and-legal-costs-in-finma-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2017/appeal-refused-interlocutory-decision-on-extension-and-legal-costs-in-finma-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2017/appeal-refused-interlocutory-decision-on-extension-and-legal-costs-in-finma-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2017/appeal-refused-interlocutory-decision-on-extension-and-legal-costs-in-finma-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2017/appeal-refused-interlocutory-decision-on-extension-and-legal-costs-in-finma-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2017/appeal-refused-interlocutory-decision-on-extension-and-legal-costs-in-finma-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2016/fiduciary-institution-vat-deduction-for-luxury-company-vehicle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2016/fiduciary-institution-vat-deduction-for-luxury-company-vehicle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2016/fiduciary-institution-vat-deduction-for-luxury-company-vehicle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2016/fiduciary-institution-vat-deduction-for-luxury-company-vehicle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2016/fiduciary-institution-vat-deduction-for-luxury-company-vehicle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2016/fiduciary-institution-vat-deduction-for-luxury-company-vehicle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2015/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-despite-child-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2015/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-despite-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2015/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-despite-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2015/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-despite-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2015/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-despite-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2015/swiss-federal-supreme-court-upholds-refusal-to-renew-residence-permit-despite-child-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2014/federal-supreme-court-upholds-revocation-of-permanent-residence-for-misrepresentation-of-marital-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2014/federal-supreme-court-upholds-revocation-of-permanent-residence-for-misrepresentation-of-marital-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2014/federal-supreme-court-upholds-revocation-of-permanent-residence-for-misrepresentation-of-marital-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2014/federal-supreme-court-upholds-revocation-of-permanent-residence-for-misrepresentation-of-marital-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2014/federal-supreme-court-upholds-revocation-of-permanent-residence-for-misrepresentation-of-marital-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2014/federal-supreme-court-upholds-revocation-of-permanent-residence-for-misrepresentation-of-marital-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2013/serbian-national-s-settlement-permit-lapse-appeal-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2013/serbian-national-s-settlement-permit-lapse-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2013/serbian-national-s-settlement-permit-lapse-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2013/serbian-national-s-settlement-permit-lapse-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2013/serbian-national-s-settlement-permit-lapse-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2013/serbian-national-s-settlement-permit-lapse-appeal-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2012/finma-director-advertising-ban-publication-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2012/finma-director-advertising-ban-publication-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2012/finma-director-advertising-ban-publication-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2012/finma-director-advertising-ban-publication-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2012/finma-director-advertising-ban-publication-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2012/finma-director-advertising-ban-publication-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2011/divorced-national-s-residency-extension-denied-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2011/divorced-national-s-residency-extension-denied-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2011/divorced-national-s-residency-extension-denied-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2011/divorced-national-s-residency-extension-denied-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2011/divorced-national-s-residency-extension-denied-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2011/divorced-national-s-residency-extension-denied-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2009/appellant-v-federal-supreme-court-on-radio-and-television-fee-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2009/appellant-v-federal-supreme-court-on-radio-and-television-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2009/appellant-v-federal-supreme-court-on-radio-and-television-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2009/appellant-v-federal-supreme-court-on-radio-and-television-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2009/appellant-v-federal-supreme-court-on-radio-and-television-fee-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2009/appellant-v-federal-supreme-court-on-radio-and-television-fee-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2008/corporation-vat-liability-on-director-s-honoraria-due-to-lack-of-express-agency-representation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2008/corporation-vat-liability-on-director-s-honoraria-due-to-lack-of-express-agency-representation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2008/corporation-vat-liability-on-director-s-honoraria-due-to-lack-of-express-agency-representation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2008/corporation-vat-liability-on-director-s-honoraria-due-to-lack-of-express-agency-representation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2008/corporation-vat-liability-on-director-s-honoraria-due-to-lack-of-express-agency-representation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2008/corporation-vat-liability-on-director-s-honoraria-due-to-lack-of-express-agency-representation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_359-2007/ivory-coast-national-v-switzerland-residence-permit-renewal-refusal-upheld-due-to-abusive-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2007/ivory-coast-national-v-switzerland-residence-permit-renewal-refusal-upheld-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_359-2007/ivory-coast-national-v-switzerland-residence-permit-renewal-refusal-upheld-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_359-2007/ivory-coast-national-v-switzerland-residence-permit-renewal-refusal-upheld-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_359-2007/ivory-coast-national-v-switzerland-residence-permit-renewal-refusal-upheld-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_359-2007/ivory-coast-national-v-switzerland-residence-permit-renewal-refusal-upheld-due-to-abusive-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2025/student-appeal-on-university-grades-and-diploma-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2025/student-appeal-on-university-grades-and-diploma-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2025/student-appeal-on-university-grades-and-diploma-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2025/student-appeal-on-university-grades-and-diploma-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2025/student-appeal-on-university-grades-and-diploma-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2025/student-appeal-on-university-grades-and-diploma-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2024/advance-payment-dispute-in-licensing-revocation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2024/advance-payment-dispute-in-licensing-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2024/advance-payment-dispute-in-licensing-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2024/advance-payment-dispute-in-licensing-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2024/advance-payment-dispute-in-licensing-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2024/advance-payment-dispute-in-licensing-revocation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2023/challenge-to-cantonal-covid-19-aid-recoupment-procedures-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2023/challenge-to-cantonal-covid-19-aid-recoupment-procedures-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2023/challenge-to-cantonal-covid-19-aid-recoupment-procedures-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2023/challenge-to-cantonal-covid-19-aid-recoupment-procedures-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2023/challenge-to-cantonal-covid-19-aid-recoupment-procedures-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2023/challenge-to-cantonal-covid-19-aid-recoupment-procedures-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2022/parent-challenge-to-zurich-covid-19-school-mask-mandate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2022/parent-challenge-to-zurich-covid-19-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2022/parent-challenge-to-zurich-covid-19-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2022/parent-challenge-to-zurich-covid-19-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2022/parent-challenge-to-zurich-covid-19-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2022/parent-challenge-to-zurich-covid-19-school-mask-mandate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2021/moroccan-national-v-switzerland-residence-permit-refusal-due-to-financial-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2021/moroccan-national-v-switzerland-residence-permit-refusal-due-to-financial-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2021/moroccan-national-v-switzerland-residence-permit-refusal-due-to-financial-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2021/moroccan-national-v-switzerland-residence-permit-refusal-due-to-financial-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2021/moroccan-national-v-switzerland-residence-permit-refusal-due-to-financial-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2021/moroccan-national-v-switzerland-residence-permit-refusal-due-to-financial-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2020/duty-free-shop-night-work-exemption-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2020/duty-free-shop-night-work-exemption-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2020/duty-free-shop-night-work-exemption-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2020/duty-free-shop-night-work-exemption-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2020/duty-free-shop-night-work-exemption-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2020/duty-free-shop-night-work-exemption-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-serious-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2019/nigerian-national-s-residence-permit-non-renewal-upheld-due-to-serious-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2018/cost-advance-payment-challenge-on-foreign-qualification-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2018/cost-advance-payment-challenge-on-foreign-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2018/cost-advance-payment-challenge-on-foreign-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2018/cost-advance-payment-challenge-on-foreign-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2018/cost-advance-payment-challenge-on-foreign-qualification-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2018/cost-advance-payment-challenge-on-foreign-qualification-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2017/tax-dispute-dismissal-of-appeal-regarding-legal-aid-due-to-superseding-final-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2017/tax-dispute-dismissal-of-appeal-regarding-legal-aid-due-to-superseding-final-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2017/tax-dispute-dismissal-of-appeal-regarding-legal-aid-due-to-superseding-final-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2017/tax-dispute-dismissal-of-appeal-regarding-legal-aid-due-to-superseding-final-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2017/tax-dispute-dismissal-of-appeal-regarding-legal-aid-due-to-superseding-final-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2017/tax-dispute-dismissal-of-appeal-regarding-legal-aid-due-to-superseding-final-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2016/r-v-cantonal-shop-opening-hours-law-premature-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2016/r-v-cantonal-shop-opening-hours-law-premature-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2016/r-v-cantonal-shop-opening-hours-law-premature-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2016/r-v-cantonal-shop-opening-hours-law-premature-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2016/r-v-cantonal-shop-opening-hours-law-premature-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2016/r-v-cantonal-shop-opening-hours-law-premature-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2015/finma-investigator-appointment-upheld-against-corporate-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2015/finma-investigator-appointment-upheld-against-corporate-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2015/finma-investigator-appointment-upheld-against-corporate-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2015/finma-investigator-appointment-upheld-against-corporate-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2015/finma-investigator-appointment-upheld-against-corporate-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2015/finma-investigator-appointment-upheld-against-corporate-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2012/turkish-widower-s-residence-permit-after-spouse-s-murder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2012/turkish-widower-s-residence-permit-after-spouse-s-murder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2012/turkish-widower-s-residence-permit-after-spouse-s-murder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2012/turkish-widower-s-residence-permit-after-spouse-s-murder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2012/turkish-widower-s-residence-permit-after-spouse-s-murder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2012/turkish-widower-s-residence-permit-after-spouse-s-murder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2011/dominican-national-v-switzerland-residence-permit-renewal-based-on-improved-financial-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2011/dominican-national-v-switzerland-residence-permit-renewal-based-on-improved-financial-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2011/dominican-national-v-switzerland-residence-permit-renewal-based-on-improved-financial-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2011/dominican-national-v-switzerland-residence-permit-renewal-based-on-improved-financial-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2011/dominican-national-v-switzerland-residence-permit-renewal-based-on-improved-financial-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2011/dominican-national-v-switzerland-residence-permit-renewal-based-on-improved-financial-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2009/moroccan-national-denial-of-residence-renewal-after-short-marriage-due-to-insufficient-grave-personal-reasons-of-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2009/moroccan-national-denial-of-residence-renewal-after-short-marriage-due-to-insufficient-grave-personal-reasons-of-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2009/moroccan-national-denial-of-residence-renewal-after-short-marriage-due-to-insufficient-grave-personal-reasons-of-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2009/moroccan-national-denial-of-residence-renewal-after-short-marriage-due-to-insufficient-grave-personal-reasons-of-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2009/moroccan-national-denial-of-residence-renewal-after-short-marriage-due-to-insufficient-grave-personal-reasons-of-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2009/moroccan-national-denial-of-residence-renewal-after-short-marriage-due-to-insufficient-grave-personal-reasons-of-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2008/withdrawal-of-appeal-against-refusal-to-issue-identity-certificate-re-entry-visa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2008/withdrawal-of-appeal-against-refusal-to-issue-identity-certificate-re-entry-visa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2008/withdrawal-of-appeal-against-refusal-to-issue-identity-certificate-re-entry-visa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2008/withdrawal-of-appeal-against-refusal-to-issue-identity-certificate-re-entry-visa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2008/withdrawal-of-appeal-against-refusal-to-issue-identity-certificate-re-entry-visa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2008/withdrawal-of-appeal-against-refusal-to-issue-identity-certificate-re-entry-visa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_358-2007/russian-national-detention-for-removal-evasion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2007/russian-national-detention-for-removal-evasion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_358-2007/russian-national-detention-for-removal-evasion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_358-2007/russian-national-detention-for-removal-evasion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_358-2007/russian-national-detention-for-removal-evasion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_358-2007/russian-national-detention-for-removal-evasion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2024/breeder-s-appeal-against-quarantine-of-unvaccinated-puppies-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2024/breeder-s-appeal-against-quarantine-of-unvaccinated-puppies-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2024/breeder-s-appeal-against-quarantine-of-unvaccinated-puppies-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2024/breeder-s-appeal-against-quarantine-of-unvaccinated-puppies-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2024/breeder-s-appeal-against-quarantine-of-unvaccinated-puppies-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2024/breeder-s-appeal-against-quarantine-of-unvaccinated-puppies-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2023/federal-supreme-court-upholds-permit-revocation-due-to-long-term-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2023/federal-supreme-court-upholds-permit-revocation-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2023/federal-supreme-court-upholds-permit-revocation-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2023/federal-supreme-court-upholds-permit-revocation-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2023/federal-supreme-court-upholds-permit-revocation-due-to-long-term-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2023/federal-supreme-court-upholds-permit-revocation-due-to-long-term-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2022/gambian-national-settlement-permit-revocation-upheld-due-to-marital-status-misrepresentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2022/gambian-national-settlement-permit-revocation-upheld-due-to-marital-status-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2022/gambian-national-settlement-permit-revocation-upheld-due-to-marital-status-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2022/gambian-national-settlement-permit-revocation-upheld-due-to-marital-status-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2022/gambian-national-settlement-permit-revocation-upheld-due-to-marital-status-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2022/gambian-national-settlement-permit-revocation-upheld-due-to-marital-status-misrepresentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2021/attorney-fee-dispute-over-access-to-unredacted-supervisory-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2021/attorney-fee-dispute-over-access-to-unredacted-supervisory-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2021/attorney-fee-dispute-over-access-to-unredacted-supervisory-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2021/attorney-fee-dispute-over-access-to-unredacted-supervisory-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2021/attorney-fee-dispute-over-access-to-unredacted-supervisory-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2021/attorney-fee-dispute-over-access-to-unredacted-supervisory-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2020/refugee-s-legal-aid-for-statelessness-recognition-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2020/refugee-s-legal-aid-for-statelessness-recognition-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2020/refugee-s-legal-aid-for-statelessness-recognition-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2020/refugee-s-legal-aid-for-statelessness-recognition-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2020/refugee-s-legal-aid-for-statelessness-recognition-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2020/refugee-s-legal-aid-for-statelessness-recognition-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2019/revocation-of-eu-efta-residence-permit-for-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2019/revocation-of-eu-efta-residence-permit-for-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2019/revocation-of-eu-efta-residence-permit-for-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2019/revocation-of-eu-efta-residence-permit-for-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2019/revocation-of-eu-efta-residence-permit-for-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2019/revocation-of-eu-efta-residence-permit-for-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2018/collector-s-firearm-silencer-condition-appealability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2018/collector-s-firearm-silencer-condition-appealability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2018/collector-s-firearm-silencer-condition-appealability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2018/collector-s-firearm-silencer-condition-appealability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2018/collector-s-firearm-silencer-condition-appealability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2018/collector-s-firearm-silencer-condition-appealability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2017/developer-bankruptcy-and-real-estate-profit-tax-deduction-for-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2017/developer-bankruptcy-and-real-estate-profit-tax-deduction-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2017/developer-bankruptcy-and-real-estate-profit-tax-deduction-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2017/developer-bankruptcy-and-real-estate-profit-tax-deduction-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2017/developer-bankruptcy-and-real-estate-profit-tax-deduction-for-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2017/developer-bankruptcy-and-real-estate-profit-tax-deduction-for-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2016/pension-funds-v-swiss-confederation-failure-to-supervise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2016/pension-funds-v-swiss-confederation-failure-to-supervise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2016/pension-funds-v-swiss-confederation-failure-to-supervise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2016/pension-funds-v-swiss-confederation-failure-to-supervise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2016/pension-funds-v-swiss-confederation-failure-to-supervise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2016/pension-funds-v-swiss-confederation-failure-to-supervise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2015/church-tax-collection-after-lapse-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2015/church-tax-collection-after-lapse-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2015/church-tax-collection-after-lapse-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2015/church-tax-collection-after-lapse-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2015/church-tax-collection-after-lapse-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2015/church-tax-collection-after-lapse-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2014/taxability-of-executive-share-sales-to-employer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2014/taxability-of-executive-share-sales-to-employer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2014/taxability-of-executive-share-sales-to-employer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2014/taxability-of-executive-share-sales-to-employer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2014/taxability-of-executive-share-sales-to-employer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2014/taxability-of-executive-share-sales-to-employer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2013/taxpayers-v-tax-authority-regarding-rejection-of-fiscal-appeals-for-failure-to-comply-with-procedural-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2013/taxpayers-v-tax-authority-regarding-rejection-of-fiscal-appeals-for-failure-to-comply-with-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2013/taxpayers-v-tax-authority-regarding-rejection-of-fiscal-appeals-for-failure-to-comply-with-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2013/taxpayers-v-tax-authority-regarding-rejection-of-fiscal-appeals-for-failure-to-comply-with-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2013/taxpayers-v-tax-authority-regarding-rejection-of-fiscal-appeals-for-failure-to-comply-with-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2013/taxpayers-v-tax-authority-regarding-rejection-of-fiscal-appeals-for-failure-to-comply-with-procedural-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2011/iraqi-national-v-switzerland-expulsion-following-divorce-and-insufficient-substantive-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2011/iraqi-national-v-switzerland-expulsion-following-divorce-and-insufficient-substantive-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2011/iraqi-national-v-switzerland-expulsion-following-divorce-and-insufficient-substantive-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2011/iraqi-national-v-switzerland-expulsion-following-divorce-and-insufficient-substantive-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2011/iraqi-national-v-switzerland-expulsion-following-divorce-and-insufficient-substantive-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2011/iraqi-national-v-switzerland-expulsion-following-divorce-and-insufficient-substantive-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2010/taxpayer-s-appeal-regarding-child-deductions-for-dependent-adult-son-with-substantial-insurance-payout</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2010/taxpayer-s-appeal-regarding-child-deductions-for-dependent-adult-son-with-substantial-insurance-payout"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2010/taxpayer-s-appeal-regarding-child-deductions-for-dependent-adult-son-with-substantial-insurance-payout"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2010/taxpayer-s-appeal-regarding-child-deductions-for-dependent-adult-son-with-substantial-insurance-payout"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2010/taxpayer-s-appeal-regarding-child-deductions-for-dependent-adult-son-with-substantial-insurance-payout"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2010/taxpayer-s-appeal-regarding-child-deductions-for-dependent-adult-son-with-substantial-insurance-payout"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2009/employment-agency-sanctioned-for-repeated-illegal-employment-of-foreign-workers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2009/employment-agency-sanctioned-for-repeated-illegal-employment-of-foreign-workers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2009/employment-agency-sanctioned-for-repeated-illegal-employment-of-foreign-workers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2009/employment-agency-sanctioned-for-repeated-illegal-employment-of-foreign-workers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2009/employment-agency-sanctioned-for-repeated-illegal-employment-of-foreign-workers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2009/employment-agency-sanctioned-for-repeated-illegal-employment-of-foreign-workers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2008/massage-parlor-closure-upheld-for-repeated-immigration-and-labor-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2008/massage-parlor-closure-upheld-for-repeated-immigration-and-labor-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2008/massage-parlor-closure-upheld-for-repeated-immigration-and-labor-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2008/massage-parlor-closure-upheld-for-repeated-immigration-and-labor-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2008/massage-parlor-closure-upheld-for-repeated-immigration-and-labor-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2008/massage-parlor-closure-upheld-for-repeated-immigration-and-labor-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_357-2007/architect-s-collaborator-tax-evasion-for-undeclared-honorarium-received-through-set-off</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2007/architect-s-collaborator-tax-evasion-for-undeclared-honorarium-received-through-set-off"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_357-2007/architect-s-collaborator-tax-evasion-for-undeclared-honorarium-received-through-set-off"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_357-2007/architect-s-collaborator-tax-evasion-for-undeclared-honorarium-received-through-set-off"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_357-2007/architect-s-collaborator-tax-evasion-for-undeclared-honorarium-received-through-set-off"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_357-2007/architect-s-collaborator-tax-evasion-for-undeclared-honorarium-received-through-set-off"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2025/foreign-national-s-legal-aid-denial-upheld-in-permit-revision-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2025/foreign-national-s-legal-aid-denial-upheld-in-permit-revision-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2025/foreign-national-s-legal-aid-denial-upheld-in-permit-revision-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2025/foreign-national-s-legal-aid-denial-upheld-in-permit-revision-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2025/foreign-national-s-legal-aid-denial-upheld-in-permit-revision-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2025/foreign-national-s-legal-aid-denial-upheld-in-permit-revision-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2024/former-federal-employee-v-confederation-wrongful-termination-and-informing-police</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2024/former-federal-employee-v-confederation-wrongful-termination-and-informing-police"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2024/former-federal-employee-v-confederation-wrongful-termination-and-informing-police"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2024/former-federal-employee-v-confederation-wrongful-termination-and-informing-police"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2024/former-federal-employee-v-confederation-wrongful-termination-and-informing-police"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2024/former-federal-employee-v-confederation-wrongful-termination-and-informing-police"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2023/absorbing-company-v-cantonal-economic-department-revenue-calculation-post-merger-for-covid-19-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2023/absorbing-company-v-cantonal-economic-department-revenue-calculation-post-merger-for-covid-19-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2023/absorbing-company-v-cantonal-economic-department-revenue-calculation-post-merger-for-covid-19-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2023/absorbing-company-v-cantonal-economic-department-revenue-calculation-post-merger-for-covid-19-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2023/absorbing-company-v-cantonal-economic-department-revenue-calculation-post-merger-for-covid-19-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2023/absorbing-company-v-cantonal-economic-department-revenue-calculation-post-merger-for-covid-19-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2022/nigerian-national-residence-permit-non-renewal-upheld-despite-separation-from-swiss-citizen-and-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2022/nigerian-national-residence-permit-non-renewal-upheld-despite-separation-from-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2022/nigerian-national-residence-permit-non-renewal-upheld-despite-separation-from-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2022/nigerian-national-residence-permit-non-renewal-upheld-despite-separation-from-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2022/nigerian-national-residence-permit-non-renewal-upheld-despite-separation-from-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2022/nigerian-national-residence-permit-non-renewal-upheld-despite-separation-from-swiss-citizen-and-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2021/lawyer-fined-for-threatening-fee-increase-to-prevent-scrutiny-of-executor-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2021/lawyer-fined-for-threatening-fee-increase-to-prevent-scrutiny-of-executor-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2021/lawyer-fined-for-threatening-fee-increase-to-prevent-scrutiny-of-executor-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2021/lawyer-fined-for-threatening-fee-increase-to-prevent-scrutiny-of-executor-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2021/lawyer-fined-for-threatening-fee-increase-to-prevent-scrutiny-of-executor-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2021/lawyer-fined-for-threatening-fee-increase-to-prevent-scrutiny-of-executor-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2020/public-institution-vat-input-tax-deduction-challenge-on-endowment-capital-and-reduced-ground-rent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2020/public-institution-vat-input-tax-deduction-challenge-on-endowment-capital-and-reduced-ground-rent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2020/public-institution-vat-input-tax-deduction-challenge-on-endowment-capital-and-reduced-ground-rent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2020/public-institution-vat-input-tax-deduction-challenge-on-endowment-capital-and-reduced-ground-rent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2020/public-institution-vat-input-tax-deduction-challenge-on-endowment-capital-and-reduced-ground-rent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2020/public-institution-vat-input-tax-deduction-challenge-on-endowment-capital-and-reduced-ground-rent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2019/failure-to-perfect-timely-electronic-appeal-due-to-unopened-notifications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2019/failure-to-perfect-timely-electronic-appeal-due-to-unopened-notifications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2019/failure-to-perfect-timely-electronic-appeal-due-to-unopened-notifications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2019/failure-to-perfect-timely-electronic-appeal-due-to-unopened-notifications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2019/failure-to-perfect-timely-electronic-appeal-due-to-unopened-notifications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2019/failure-to-perfect-timely-electronic-appeal-due-to-unopened-notifications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2018/denial-of-permit-extension-and-inadmissible-appeal-for-residence-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2018/denial-of-permit-extension-and-inadmissible-appeal-for-residence-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2018/denial-of-permit-extension-and-inadmissible-appeal-for-residence-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2018/denial-of-permit-extension-and-inadmissible-appeal-for-residence-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2018/denial-of-permit-extension-and-inadmissible-appeal-for-residence-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2018/denial-of-permit-extension-and-inadmissible-appeal-for-residence-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2017/tax-deductions-for-farming-losses-barn-renovation-and-private-loan-interest-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2017/tax-deductions-for-farming-losses-barn-renovation-and-private-loan-interest-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2017/tax-deductions-for-farming-losses-barn-renovation-and-private-loan-interest-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2017/tax-deductions-for-farming-losses-barn-renovation-and-private-loan-interest-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2017/tax-deductions-for-farming-losses-barn-renovation-and-private-loan-interest-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2017/tax-deductions-for-farming-losses-barn-renovation-and-private-loan-interest-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2016/nurse-v-sefri-post-facto-hes-diploma-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2016/nurse-v-sefri-post-facto-hes-diploma-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2016/nurse-v-sefri-post-facto-hes-diploma-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2016/nurse-v-sefri-post-facto-hes-diploma-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2016/nurse-v-sefri-post-facto-hes-diploma-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2016/nurse-v-sefri-post-facto-hes-diploma-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2015/power-plant-operator-v-swiss-transmission-system-operator-interest-on-unlawful-ancillary-services-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2015/power-plant-operator-v-swiss-transmission-system-operator-interest-on-unlawful-ancillary-services-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2015/power-plant-operator-v-swiss-transmission-system-operator-interest-on-unlawful-ancillary-services-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2015/power-plant-operator-v-swiss-transmission-system-operator-interest-on-unlawful-ancillary-services-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2015/power-plant-operator-v-swiss-transmission-system-operator-interest-on-unlawful-ancillary-services-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2015/power-plant-operator-v-swiss-transmission-system-operator-interest-on-unlawful-ancillary-services-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2014/federal-office-for-migration-v-tunisian-national-on-expulsion-following-divorce-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2014/federal-office-for-migration-v-tunisian-national-on-expulsion-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2014/federal-office-for-migration-v-tunisian-national-on-expulsion-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2014/federal-office-for-migration-v-tunisian-national-on-expulsion-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2014/federal-office-for-migration-v-tunisian-national-on-expulsion-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2014/federal-office-for-migration-v-tunisian-national-on-expulsion-following-divorce-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2013/swiss-federal-supreme-court-upholds-water-and-wastewater-connection-fees-based-on-floor-area-for-equestrian-and-residential-development</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2013/swiss-federal-supreme-court-upholds-water-and-wastewater-connection-fees-based-on-floor-area-for-equestrian-and-residential-development"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2013/swiss-federal-supreme-court-upholds-water-and-wastewater-connection-fees-based-on-floor-area-for-equestrian-and-residential-development"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2013/swiss-federal-supreme-court-upholds-water-and-wastewater-connection-fees-based-on-floor-area-for-equestrian-and-residential-development"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2013/swiss-federal-supreme-court-upholds-water-and-wastewater-connection-fees-based-on-floor-area-for-equestrian-and-residential-development"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2013/swiss-federal-supreme-court-upholds-water-and-wastewater-connection-fees-based-on-floor-area-for-equestrian-and-residential-development"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2012/care-company-personnel-placement-licensing-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2012/care-company-personnel-placement-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2012/care-company-personnel-placement-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2012/care-company-personnel-placement-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2012/care-company-personnel-placement-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2012/care-company-personnel-placement-licensing-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2011/swiss-federal-court-upholds-permit-non-renewal-for-pakistani-national-in-abusive-marriage-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2011/swiss-federal-court-upholds-permit-non-renewal-for-pakistani-national-in-abusive-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2011/swiss-federal-court-upholds-permit-non-renewal-for-pakistani-national-in-abusive-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2011/swiss-federal-court-upholds-permit-non-renewal-for-pakistani-national-in-abusive-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2011/swiss-federal-court-upholds-permit-non-renewal-for-pakistani-national-in-abusive-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2011/swiss-federal-court-upholds-permit-non-renewal-for-pakistani-national-in-abusive-marriage-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2010/company-v-federal-tax-administration-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2010/company-v-federal-tax-administration-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2010/company-v-federal-tax-administration-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2010/company-v-federal-tax-administration-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2010/company-v-federal-tax-administration-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2010/company-v-federal-tax-administration-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2009/foreign-national-detention-upheld-despite-procedural-deadline-lapse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2009/foreign-national-detention-upheld-despite-procedural-deadline-lapse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2009/foreign-national-detention-upheld-despite-procedural-deadline-lapse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2009/foreign-national-detention-upheld-despite-procedural-deadline-lapse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2009/foreign-national-detention-upheld-despite-procedural-deadline-lapse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2009/foreign-national-detention-upheld-despite-procedural-deadline-lapse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2008/former-vice-chairman-held-liable-for-unlawful-vat-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2008/former-vice-chairman-held-liable-for-unlawful-vat-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2008/former-vice-chairman-held-liable-for-unlawful-vat-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2008/former-vice-chairman-held-liable-for-unlawful-vat-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2008/former-vice-chairman-held-liable-for-unlawful-vat-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2008/former-vice-chairman-held-liable-for-unlawful-vat-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_356-2007/owner-appeals-denial-of-stay-on-dangerous-dog-euthanasia-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2007/owner-appeals-denial-of-stay-on-dangerous-dog-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_356-2007/owner-appeals-denial-of-stay-on-dangerous-dog-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_356-2007/owner-appeals-denial-of-stay-on-dangerous-dog-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_356-2007/owner-appeals-denial-of-stay-on-dangerous-dog-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_356-2007/owner-appeals-denial-of-stay-on-dangerous-dog-euthanasia-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2023/father-v-mother-and-daughter-regarding-school-choice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2023/father-v-mother-and-daughter-regarding-school-choice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2023/father-v-mother-and-daughter-regarding-school-choice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2023/father-v-mother-and-daughter-regarding-school-choice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2023/father-v-mother-and-daughter-regarding-school-choice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2023/father-v-mother-and-daughter-regarding-school-choice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2021/gotthard-tunnel-surveyor-contract-award-challenge-moots-practical-relief-lacks-fundamental-importance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2021/gotthard-tunnel-surveyor-contract-award-challenge-moots-practical-relief-lacks-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2021/gotthard-tunnel-surveyor-contract-award-challenge-moots-practical-relief-lacks-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2021/gotthard-tunnel-surveyor-contract-award-challenge-moots-practical-relief-lacks-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2021/gotthard-tunnel-surveyor-contract-award-challenge-moots-practical-relief-lacks-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2021/gotthard-tunnel-surveyor-contract-award-challenge-moots-practical-relief-lacks-fundamental-importance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2020/revocation-of-c-permit-upheld-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2020/revocation-of-c-permit-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2020/revocation-of-c-permit-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2020/revocation-of-c-permit-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2020/revocation-of-c-permit-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2020/revocation-of-c-permit-upheld-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2019/tax-appeal-dismissal-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2019/tax-appeal-dismissal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2019/tax-appeal-dismissal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2019/tax-appeal-dismissal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2019/tax-appeal-dismissal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2019/tax-appeal-dismissal-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2018/kosovan-family-residence-permit-appeal-dismissed-for-inadmissibility-and-lack-of-legal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2018/kosovan-family-residence-permit-appeal-dismissed-for-inadmissibility-and-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2018/kosovan-family-residence-permit-appeal-dismissed-for-inadmissibility-and-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2018/kosovan-family-residence-permit-appeal-dismissed-for-inadmissibility-and-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2018/kosovan-family-residence-permit-appeal-dismissed-for-inadmissibility-and-lack-of-legal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2018/kosovan-family-residence-permit-appeal-dismissed-for-inadmissibility-and-lack-of-legal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2017/vat-restitution-on-license-fees-statute-of-limitations-for-public-law-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2017/vat-restitution-on-license-fees-statute-of-limitations-for-public-law-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2017/vat-restitution-on-license-fees-statute-of-limitations-for-public-law-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2017/vat-restitution-on-license-fees-statute-of-limitations-for-public-law-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2017/vat-restitution-on-license-fees-statute-of-limitations-for-public-law-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2017/vat-restitution-on-license-fees-statute-of-limitations-for-public-law-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2016/applicant-v-swiss-university-of-applied-sciences-retroactive-award-of-nursing-title</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2016/applicant-v-swiss-university-of-applied-sciences-retroactive-award-of-nursing-title"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2016/applicant-v-swiss-university-of-applied-sciences-retroactive-award-of-nursing-title"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2016/applicant-v-swiss-university-of-applied-sciences-retroactive-award-of-nursing-title"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2016/applicant-v-swiss-university-of-applied-sciences-retroactive-award-of-nursing-title"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2016/applicant-v-swiss-university-of-applied-sciences-retroactive-award-of-nursing-title"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2015/power-plant-sdl-reimbursement-interest-accrual-date-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2015/power-plant-sdl-reimbursement-interest-accrual-date-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2015/power-plant-sdl-reimbursement-interest-accrual-date-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2015/power-plant-sdl-reimbursement-interest-accrual-date-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2015/power-plant-sdl-reimbursement-interest-accrual-date-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2015/power-plant-sdl-reimbursement-interest-accrual-date-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2014/tunisian-national-residency-revocation-appeal-regarding-integration-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2014/tunisian-national-residency-revocation-appeal-regarding-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2014/tunisian-national-residency-revocation-appeal-regarding-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2014/tunisian-national-residency-revocation-appeal-regarding-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2014/tunisian-national-residency-revocation-appeal-regarding-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2014/tunisian-national-residency-revocation-appeal-regarding-integration-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2013/permanent-resident-v-migration-office-regarding-lapse-of-settlement-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2013/permanent-resident-v-migration-office-regarding-lapse-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2013/permanent-resident-v-migration-office-regarding-lapse-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2013/permanent-resident-v-migration-office-regarding-lapse-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2013/permanent-resident-v-migration-office-regarding-lapse-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2013/permanent-resident-v-migration-office-regarding-lapse-of-settlement-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2012/taxation-of-capital-gain-from-real-estate-sale-and-hidden-reserve-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2012/taxation-of-capital-gain-from-real-estate-sale-and-hidden-reserve-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2012/taxation-of-capital-gain-from-real-estate-sale-and-hidden-reserve-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2012/taxation-of-capital-gain-from-real-estate-sale-and-hidden-reserve-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2012/taxation-of-capital-gain-from-real-estate-sale-and-hidden-reserve-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2012/taxation-of-capital-gain-from-real-estate-sale-and-hidden-reserve-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2011/kosovo-national-v-switzerland-residence-permit-revocation-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2011/kosovo-national-v-switzerland-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2011/kosovo-national-v-switzerland-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2011/kosovo-national-v-switzerland-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2011/kosovo-national-v-switzerland-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2011/kosovo-national-v-switzerland-residence-permit-revocation-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2010/tax-domicile-determination-following-departure-and-failure-to-establish-new-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2010/tax-domicile-determination-following-departure-and-failure-to-establish-new-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2010/tax-domicile-determination-following-departure-and-failure-to-establish-new-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2010/tax-domicile-determination-following-departure-and-failure-to-establish-new-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2010/tax-domicile-determination-following-departure-and-failure-to-establish-new-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2010/tax-domicile-determination-following-departure-and-failure-to-establish-new-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2009/cantonal-real-estate-transfer-tax-on-share-transfer-in-operating-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2009/cantonal-real-estate-transfer-tax-on-share-transfer-in-operating-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2009/cantonal-real-estate-transfer-tax-on-share-transfer-in-operating-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2009/cantonal-real-estate-transfer-tax-on-share-transfer-in-operating-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2009/cantonal-real-estate-transfer-tax-on-share-transfer-in-operating-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2009/cantonal-real-estate-transfer-tax-on-share-transfer-in-operating-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2008/detention-of-absconding-nigerian-national-upheld-for-evading-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2008/detention-of-absconding-nigerian-national-upheld-for-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2008/detention-of-absconding-nigerian-national-upheld-for-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2008/detention-of-absconding-nigerian-national-upheld-for-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2008/detention-of-absconding-nigerian-national-upheld-for-evading-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2008/detention-of-absconding-nigerian-national-upheld-for-evading-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_355-2007/customs-duty-demand-based-on-withdrawn-eur-1-certificate-and-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2007/customs-duty-demand-based-on-withdrawn-eur-1-certificate-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_355-2007/customs-duty-demand-based-on-withdrawn-eur-1-certificate-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_355-2007/customs-duty-demand-based-on-withdrawn-eur-1-certificate-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_355-2007/customs-duty-demand-based-on-withdrawn-eur-1-certificate-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_355-2007/customs-duty-demand-based-on-withdrawn-eur-1-certificate-and-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2024/federal-supreme-court-upholds-expulsion-of-kosovar-national-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2024/federal-supreme-court-upholds-expulsion-of-kosovar-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2024/federal-supreme-court-upholds-expulsion-of-kosovar-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2024/federal-supreme-court-upholds-expulsion-of-kosovar-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2024/federal-supreme-court-upholds-expulsion-of-kosovar-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2024/federal-supreme-court-upholds-expulsion-of-kosovar-national-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2023/family-reunification-applicant-v-cantonal-court-refusal-of-legal-aid-and-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2023/family-reunification-applicant-v-cantonal-court-refusal-of-legal-aid-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2023/family-reunification-applicant-v-cantonal-court-refusal-of-legal-aid-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2023/family-reunification-applicant-v-cantonal-court-refusal-of-legal-aid-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2023/family-reunification-applicant-v-cantonal-court-refusal-of-legal-aid-and-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2023/family-reunification-applicant-v-cantonal-court-refusal-of-legal-aid-and-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2022/taxpayer-v-tax-authority-allocation-of-deductions-for-cross-border-married-couple</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2022/taxpayer-v-tax-authority-allocation-of-deductions-for-cross-border-married-couple"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2022/taxpayer-v-tax-authority-allocation-of-deductions-for-cross-border-married-couple"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2022/taxpayer-v-tax-authority-allocation-of-deductions-for-cross-border-married-couple"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2022/taxpayer-v-tax-authority-allocation-of-deductions-for-cross-border-married-couple"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2022/taxpayer-v-tax-authority-allocation-of-deductions-for-cross-border-married-couple"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2021/lawyer-sanctioned-for-abusive-conduct-towards-police-and-opposing-counsel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2021/lawyer-sanctioned-for-abusive-conduct-towards-police-and-opposing-counsel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2021/lawyer-sanctioned-for-abusive-conduct-towards-police-and-opposing-counsel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2021/lawyer-sanctioned-for-abusive-conduct-towards-police-and-opposing-counsel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2021/lawyer-sanctioned-for-abusive-conduct-towards-police-and-opposing-counsel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2021/lawyer-sanctioned-for-abusive-conduct-towards-police-and-opposing-counsel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2020/immigration-permit-revocation-based-on-debt-and-offenses-overturned-due-to-lack-of-malicious-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2020/immigration-permit-revocation-based-on-debt-and-offenses-overturned-due-to-lack-of-malicious-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2020/immigration-permit-revocation-based-on-debt-and-offenses-overturned-due-to-lack-of-malicious-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2020/immigration-permit-revocation-based-on-debt-and-offenses-overturned-due-to-lack-of-malicious-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2020/immigration-permit-revocation-based-on-debt-and-offenses-overturned-due-to-lack-of-malicious-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2020/immigration-permit-revocation-based-on-debt-and-offenses-overturned-due-to-lack-of-malicious-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2019/italian-citizen-v-cantonal-court-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2019/italian-citizen-v-cantonal-court-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2019/italian-citizen-v-cantonal-court-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2019/italian-citizen-v-cantonal-court-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2019/italian-citizen-v-cantonal-court-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2019/italian-citizen-v-cantonal-court-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2018/irish-holding-co-v-swiss-tax-authority-abuse-of-law-for-withholding-tax-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2018/irish-holding-co-v-swiss-tax-authority-abuse-of-law-for-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2018/irish-holding-co-v-swiss-tax-authority-abuse-of-law-for-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2018/irish-holding-co-v-swiss-tax-authority-abuse-of-law-for-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2018/irish-holding-co-v-swiss-tax-authority-abuse-of-law-for-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2018/irish-holding-co-v-swiss-tax-authority-abuse-of-law-for-withholding-tax-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2017/taxpayer-challenge-to-tax-assessment-based-on-erroneous-guidance-table</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2017/taxpayer-challenge-to-tax-assessment-based-on-erroneous-guidance-table"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2017/taxpayer-challenge-to-tax-assessment-based-on-erroneous-guidance-table"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2017/taxpayer-challenge-to-tax-assessment-based-on-erroneous-guidance-table"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2017/taxpayer-challenge-to-tax-assessment-based-on-erroneous-guidance-table"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2017/taxpayer-challenge-to-tax-assessment-based-on-erroneous-guidance-table"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2016/university-of-applied-sciences-title-refusal-based-on-non-equivalent-health-studies-continuing-education</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2016/university-of-applied-sciences-title-refusal-based-on-non-equivalent-health-studies-continuing-education"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2016/university-of-applied-sciences-title-refusal-based-on-non-equivalent-health-studies-continuing-education"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2016/university-of-applied-sciences-title-refusal-based-on-non-equivalent-health-studies-continuing-education"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2016/university-of-applied-sciences-title-refusal-based-on-non-equivalent-health-studies-continuing-education"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2016/university-of-applied-sciences-title-refusal-based-on-non-equivalent-health-studies-continuing-education"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2015/power-plant-operator-v-grid-company-interest-on-refund-of-unlawfully-levied-system-service-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2015/power-plant-operator-v-grid-company-interest-on-refund-of-unlawfully-levied-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2015/power-plant-operator-v-grid-company-interest-on-refund-of-unlawfully-levied-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2015/power-plant-operator-v-grid-company-interest-on-refund-of-unlawfully-levied-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2015/power-plant-operator-v-grid-company-interest-on-refund-of-unlawfully-levied-system-service-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2015/power-plant-operator-v-grid-company-interest-on-refund-of-unlawfully-levied-system-service-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2014/student-tuition-refund-appeal-dismissed-for-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2014/student-tuition-refund-appeal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2014/student-tuition-refund-appeal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2014/student-tuition-refund-appeal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2014/student-tuition-refund-appeal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2014/student-tuition-refund-appeal-dismissed-for-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2013/consortium-challenge-to-public-contract-award-dismissed-on-procedural-grounds-and-constitutional-appeal-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2013/consortium-challenge-to-public-contract-award-dismissed-on-procedural-grounds-and-constitutional-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2013/consortium-challenge-to-public-contract-award-dismissed-on-procedural-grounds-and-constitutional-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2013/consortium-challenge-to-public-contract-award-dismissed-on-procedural-grounds-and-constitutional-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2013/consortium-challenge-to-public-contract-award-dismissed-on-procedural-grounds-and-constitutional-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2013/consortium-challenge-to-public-contract-award-dismissed-on-procedural-grounds-and-constitutional-appeal-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2012/gambian-national-residency-permit-denial-based-on-new-factual-claims-in-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2012/gambian-national-residency-permit-denial-based-on-new-factual-claims-in-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2012/gambian-national-residency-permit-denial-based-on-new-factual-claims-in-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2012/gambian-national-residency-permit-denial-based-on-new-factual-claims-in-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2012/gambian-national-residency-permit-denial-based-on-new-factual-claims-in-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2012/gambian-national-residency-permit-denial-based-on-new-factual-claims-in-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2011/parent-of-swiss-citizen-denied-residency-despite-claim-of-discrimination-under-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2011/parent-of-swiss-citizen-denied-residency-despite-claim-of-discrimination-under-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2011/parent-of-swiss-citizen-denied-residency-despite-claim-of-discrimination-under-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2011/parent-of-swiss-citizen-denied-residency-despite-claim-of-discrimination-under-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2011/parent-of-swiss-citizen-denied-residency-despite-claim-of-discrimination-under-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2011/parent-of-swiss-citizen-denied-residency-despite-claim-of-discrimination-under-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2010/homeowner-challenge-to-inclusion-of-basement-passage-in-rental-value-tax-calculation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2010/homeowner-challenge-to-inclusion-of-basement-passage-in-rental-value-tax-calculation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2010/homeowner-challenge-to-inclusion-of-basement-passage-in-rental-value-tax-calculation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2010/homeowner-challenge-to-inclusion-of-basement-passage-in-rental-value-tax-calculation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2010/homeowner-challenge-to-inclusion-of-basement-passage-in-rental-value-tax-calculation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2010/homeowner-challenge-to-inclusion-of-basement-passage-in-rental-value-tax-calculation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2009/municipal-real-estate-gains-tax-treatment-of-post-purchase-price-payment-as-acquisition-cost-vs-sales-proceeds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2009/municipal-real-estate-gains-tax-treatment-of-post-purchase-price-payment-as-acquisition-cost-vs-sales-proceeds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2009/municipal-real-estate-gains-tax-treatment-of-post-purchase-price-payment-as-acquisition-cost-vs-sales-proceeds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2009/municipal-real-estate-gains-tax-treatment-of-post-purchase-price-payment-as-acquisition-cost-vs-sales-proceeds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2009/municipal-real-estate-gains-tax-treatment-of-post-purchase-price-payment-as-acquisition-cost-vs-sales-proceeds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2009/municipal-real-estate-gains-tax-treatment-of-post-purchase-price-payment-as-acquisition-cost-vs-sales-proceeds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2008/tax-avoidance-through-circular-loan-scheme-between-parents-and-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2008/tax-avoidance-through-circular-loan-scheme-between-parents-and-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2008/tax-avoidance-through-circular-loan-scheme-between-parents-and-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2008/tax-avoidance-through-circular-loan-scheme-between-parents-and-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2008/tax-avoidance-through-circular-loan-scheme-between-parents-and-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2008/tax-avoidance-through-circular-loan-scheme-between-parents-and-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_354-2007/tunisian-national-v-swiss-immigration-authorities-residence-permit-renewal-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2007/tunisian-national-v-swiss-immigration-authorities-residence-permit-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_354-2007/tunisian-national-v-swiss-immigration-authorities-residence-permit-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_354-2007/tunisian-national-v-swiss-immigration-authorities-residence-permit-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_354-2007/tunisian-national-v-swiss-immigration-authorities-residence-permit-renewal-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_354-2007/tunisian-national-v-swiss-immigration-authorities-residence-permit-renewal-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2024/asylum-seeker-v-federal-administrative-court-asylum-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2024/asylum-seeker-v-federal-administrative-court-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2024/asylum-seeker-v-federal-administrative-court-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2024/asylum-seeker-v-federal-administrative-court-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2024/asylum-seeker-v-federal-administrative-court-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2024/asylum-seeker-v-federal-administrative-court-asylum-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2023/serbian-national-expulsion-upheld-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2023/serbian-national-expulsion-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2023/serbian-national-expulsion-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2023/serbian-national-expulsion-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2023/serbian-national-expulsion-upheld-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2023/serbian-national-expulsion-upheld-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2022/tax-classification-of-consultancy-income-self-employed-vs-unself-employed-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2022/tax-classification-of-consultancy-income-self-employed-vs-unself-employed-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2022/tax-classification-of-consultancy-income-self-employed-vs-unself-employed-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2022/tax-classification-of-consultancy-income-self-employed-vs-unself-employed-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2022/tax-classification-of-consultancy-income-self-employed-vs-unself-employed-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2022/tax-classification-of-consultancy-income-self-employed-vs-unself-employed-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2021/federal-supreme-court-dismisses-appeal-against-prolonged-detention-due-to-premature-release-and-lack-of-convincing-echr-violation-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2021/federal-supreme-court-dismisses-appeal-against-prolonged-detention-due-to-premature-release-and-lack-of-convincing-echr-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2021/federal-supreme-court-dismisses-appeal-against-prolonged-detention-due-to-premature-release-and-lack-of-convincing-echr-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2021/federal-supreme-court-dismisses-appeal-against-prolonged-detention-due-to-premature-release-and-lack-of-convincing-echr-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2021/federal-supreme-court-dismisses-appeal-against-prolonged-detention-due-to-premature-release-and-lack-of-convincing-echr-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2021/federal-supreme-court-dismisses-appeal-against-prolonged-detention-due-to-premature-release-and-lack-of-convincing-echr-violation-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2020/owner-challenges-swiss-flat-rate-tourist-tax-for-secondary-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2020/owner-challenges-swiss-flat-rate-tourist-tax-for-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2020/owner-challenges-swiss-flat-rate-tourist-tax-for-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2020/owner-challenges-swiss-flat-rate-tourist-tax-for-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2020/owner-challenges-swiss-flat-rate-tourist-tax-for-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2020/owner-challenges-swiss-flat-rate-tourist-tax-for-secondary-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2019/italian-national-v-cantonal-court-residence-permit-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2019/italian-national-v-cantonal-court-residence-permit-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2019/italian-national-v-cantonal-court-residence-permit-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2019/italian-national-v-cantonal-court-residence-permit-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2019/italian-national-v-cantonal-court-residence-permit-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2019/italian-national-v-cantonal-court-residence-permit-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2018/foreign-national-s-appeal-dismissed-for-unsigned-advance-payment-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2018/foreign-national-s-appeal-dismissed-for-unsigned-advance-payment-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2018/foreign-national-s-appeal-dismissed-for-unsigned-advance-payment-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2018/foreign-national-s-appeal-dismissed-for-unsigned-advance-payment-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2018/foreign-national-s-appeal-dismissed-for-unsigned-advance-payment-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2018/foreign-national-s-appeal-dismissed-for-unsigned-advance-payment-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2017/foreign-national-s-appeal-for-residency-renewal-post-divorce-rejected-due-to-insufficient-grounds-and-poor-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2017/foreign-national-s-appeal-for-residency-renewal-post-divorce-rejected-due-to-insufficient-grounds-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2017/foreign-national-s-appeal-for-residency-renewal-post-divorce-rejected-due-to-insufficient-grounds-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2017/foreign-national-s-appeal-for-residency-renewal-post-divorce-rejected-due-to-insufficient-grounds-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2017/foreign-national-s-appeal-for-residency-renewal-post-divorce-rejected-due-to-insufficient-grounds-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2017/foreign-national-s-appeal-for-residency-renewal-post-divorce-rejected-due-to-insufficient-grounds-and-poor-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2016/appeal-against-taxi-fine-dismissed-for-late-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2016/appeal-against-taxi-fine-dismissed-for-late-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2016/appeal-against-taxi-fine-dismissed-for-late-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2016/appeal-against-taxi-fine-dismissed-for-late-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2016/appeal-against-taxi-fine-dismissed-for-late-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2016/appeal-against-taxi-fine-dismissed-for-late-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2015/power-plant-operator-v-swissgrid-default-interest-accrual-on-mislevied-system-service-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2015/power-plant-operator-v-swissgrid-default-interest-accrual-on-mislevied-system-service-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2015/power-plant-operator-v-swissgrid-default-interest-accrual-on-mislevied-system-service-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2015/power-plant-operator-v-swissgrid-default-interest-accrual-on-mislevied-system-service-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2015/power-plant-operator-v-swissgrid-default-interest-accrual-on-mislevied-system-service-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2015/power-plant-operator-v-swissgrid-default-interest-accrual-on-mislevied-system-service-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2014/appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2014/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2014/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2014/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2014/appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2014/appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2013/cultural-foundation-vat-assessment-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2013/cultural-foundation-vat-assessment-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2013/cultural-foundation-vat-assessment-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2013/cultural-foundation-vat-assessment-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2013/cultural-foundation-vat-assessment-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2013/cultural-foundation-vat-assessment-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2012/refusal-to-entertain-appeal-regarding-detention-pending-deportation-for-asylum-seeker-violating-territorial-restrictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2012/refusal-to-entertain-appeal-regarding-detention-pending-deportation-for-asylum-seeker-violating-territorial-restrictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2012/refusal-to-entertain-appeal-regarding-detention-pending-deportation-for-asylum-seeker-violating-territorial-restrictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2012/refusal-to-entertain-appeal-regarding-detention-pending-deportation-for-asylum-seeker-violating-territorial-restrictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2012/refusal-to-entertain-appeal-regarding-detention-pending-deportation-for-asylum-seeker-violating-territorial-restrictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2012/refusal-to-entertain-appeal-regarding-detention-pending-deportation-for-asylum-seeker-violating-territorial-restrictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2011/revocation-of-settlement-permit-due-to-attempted-homicide-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2011/revocation-of-settlement-permit-due-to-attempted-homicide-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2011/revocation-of-settlement-permit-due-to-attempted-homicide-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2011/revocation-of-settlement-permit-due-to-attempted-homicide-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2011/revocation-of-settlement-permit-due-to-attempted-homicide-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2011/revocation-of-settlement-permit-due-to-attempted-homicide-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2010/garage-operator-v-vat-authority-input-tax-deductions-for-used-vehicle-trades</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2010/garage-operator-v-vat-authority-input-tax-deductions-for-used-vehicle-trades"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2010/garage-operator-v-vat-authority-input-tax-deductions-for-used-vehicle-trades"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2010/garage-operator-v-vat-authority-input-tax-deductions-for-used-vehicle-trades"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2010/garage-operator-v-vat-authority-input-tax-deductions-for-used-vehicle-trades"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2010/garage-operator-v-vat-authority-input-tax-deductions-for-used-vehicle-trades"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2009/bangladeshi-national-s-residence-permit-extension-denial-upheld-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2009/bangladeshi-national-s-residence-permit-extension-denial-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2009/bangladeshi-national-s-residence-permit-extension-denial-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2009/bangladeshi-national-s-residence-permit-extension-denial-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2009/bangladeshi-national-s-residence-permit-extension-denial-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2009/bangladeshi-national-s-residence-permit-extension-denial-upheld-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2008/mother-s-derived-right-to-residence-based-on-swiss-child-s-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2008/mother-s-derived-right-to-residence-based-on-swiss-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2008/mother-s-derived-right-to-residence-based-on-swiss-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2008/mother-s-derived-right-to-residence-based-on-swiss-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2008/mother-s-derived-right-to-residence-based-on-swiss-child-s-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2008/mother-s-derived-right-to-residence-based-on-swiss-child-s-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_353-2007/residence-permit-for-separated-spouse-of-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2007/residence-permit-for-separated-spouse-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_353-2007/residence-permit-for-separated-spouse-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_353-2007/residence-permit-for-separated-spouse-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_353-2007/residence-permit-for-separated-spouse-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_353-2007/residence-permit-for-separated-spouse-of-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2024/swiss-court-upholds-administrative-assistance-to-israel-over-tax-evasion-clarifying-subsidiarity-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2024/swiss-court-upholds-administrative-assistance-to-israel-over-tax-evasion-clarifying-subsidiarity-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2024/swiss-court-upholds-administrative-assistance-to-israel-over-tax-evasion-clarifying-subsidiarity-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2024/swiss-court-upholds-administrative-assistance-to-israel-over-tax-evasion-clarifying-subsidiarity-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2024/swiss-court-upholds-administrative-assistance-to-israel-over-tax-evasion-clarifying-subsidiarity-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2024/swiss-court-upholds-administrative-assistance-to-israel-over-tax-evasion-clarifying-subsidiarity-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2023/swiss-residence-permit-renewal-upheld-despite-criminal-record-due-to-prior-judicial-decision-on-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2023/swiss-residence-permit-renewal-upheld-despite-criminal-record-due-to-prior-judicial-decision-on-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2023/swiss-residence-permit-renewal-upheld-despite-criminal-record-due-to-prior-judicial-decision-on-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2023/swiss-residence-permit-renewal-upheld-despite-criminal-record-due-to-prior-judicial-decision-on-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2023/swiss-residence-permit-renewal-upheld-despite-criminal-record-due-to-prior-judicial-decision-on-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2023/swiss-residence-permit-renewal-upheld-despite-criminal-record-due-to-prior-judicial-decision-on-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2022/russian-national-residence-permit-revocation-upheld-on-domestic-violence-stigma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2022/russian-national-residence-permit-revocation-upheld-on-domestic-violence-stigma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2022/russian-national-residence-permit-revocation-upheld-on-domestic-violence-stigma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2022/russian-national-residence-permit-revocation-upheld-on-domestic-violence-stigma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2022/russian-national-residence-permit-revocation-upheld-on-domestic-violence-stigma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2022/russian-national-residence-permit-revocation-upheld-on-domestic-violence-stigma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2021/foreign-national-residence-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2021/foreign-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2021/foreign-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2021/foreign-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2021/foreign-national-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2021/foreign-national-residence-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2020/swiss-federal-supreme-court-upholds-tax-information-exchange-with-poland-under-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2020/swiss-federal-supreme-court-upholds-tax-information-exchange-with-poland-under-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2020/swiss-federal-supreme-court-upholds-tax-information-exchange-with-poland-under-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2020/swiss-federal-supreme-court-upholds-tax-information-exchange-with-poland-under-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2020/swiss-federal-supreme-court-upholds-tax-information-exchange-with-poland-under-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2020/swiss-federal-supreme-court-upholds-tax-information-exchange-with-poland-under-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2019/landowner-electricity-charges-dispute-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2019/landowner-electricity-charges-dispute-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2019/landowner-electricity-charges-dispute-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2019/landowner-electricity-charges-dispute-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2019/landowner-electricity-charges-dispute-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2019/landowner-electricity-charges-dispute-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2018/taxpayer-double-taxation-dispute-over-forfeiture-of-appeal-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2018/taxpayer-double-taxation-dispute-over-forfeiture-of-appeal-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2018/taxpayer-double-taxation-dispute-over-forfeiture-of-appeal-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2018/taxpayer-double-taxation-dispute-over-forfeiture-of-appeal-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2018/taxpayer-double-taxation-dispute-over-forfeiture-of-appeal-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2018/taxpayer-double-taxation-dispute-over-forfeiture-of-appeal-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2016/finma-v-olive-grove-investment-scheme-participants</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2016/finma-v-olive-grove-investment-scheme-participants"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2016/finma-v-olive-grove-investment-scheme-participants"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2016/finma-v-olive-grove-investment-scheme-participants"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2016/finma-v-olive-grove-investment-scheme-participants"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2016/finma-v-olive-grove-investment-scheme-participants"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2015/power-plant-operator-v-grid-operator-interest-on-refunded-system-services-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2015/power-plant-operator-v-grid-operator-interest-on-refunded-system-services-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2015/power-plant-operator-v-grid-operator-interest-on-refunded-system-services-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2015/power-plant-operator-v-grid-operator-interest-on-refunded-system-services-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2015/power-plant-operator-v-grid-operator-interest-on-refunded-system-services-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2015/power-plant-operator-v-grid-operator-interest-on-refunded-system-services-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2014/kosovar-national-residence-permit-renewal-despite-significant-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2014/kosovar-national-residence-permit-renewal-despite-significant-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2014/kosovar-national-residence-permit-renewal-despite-significant-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2014/kosovar-national-residence-permit-renewal-despite-significant-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2014/kosovar-national-residence-permit-renewal-despite-significant-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2014/kosovar-national-residence-permit-renewal-despite-significant-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2013/revocation-of-settlement-permit-for-drug-trafficking-and-money-laundering-upheld-against-long-term-resident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2013/revocation-of-settlement-permit-for-drug-trafficking-and-money-laundering-upheld-against-long-term-resident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2013/revocation-of-settlement-permit-for-drug-trafficking-and-money-laundering-upheld-against-long-term-resident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2013/revocation-of-settlement-permit-for-drug-trafficking-and-money-laundering-upheld-against-long-term-resident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2013/revocation-of-settlement-permit-for-drug-trafficking-and-money-laundering-upheld-against-long-term-resident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2013/revocation-of-settlement-permit-for-drug-trafficking-and-money-laundering-upheld-against-long-term-resident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2012/appeal-dismissed-for-failure-to-address-ground-for-non-entry-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2012/appeal-dismissed-for-failure-to-address-ground-for-non-entry-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2012/appeal-dismissed-for-failure-to-address-ground-for-non-entry-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2012/appeal-dismissed-for-failure-to-address-ground-for-non-entry-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2012/appeal-dismissed-for-failure-to-address-ground-for-non-entry-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2012/appeal-dismissed-for-failure-to-address-ground-for-non-entry-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2011/swiss-supreme-court-upholds-revocation-of-residence-permit-for-sham-marriage-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2011/swiss-supreme-court-upholds-revocation-of-residence-permit-for-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2011/swiss-supreme-court-upholds-revocation-of-residence-permit-for-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2011/swiss-supreme-court-upholds-revocation-of-residence-permit-for-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2011/swiss-supreme-court-upholds-revocation-of-residence-permit-for-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2011/swiss-supreme-court-upholds-revocation-of-residence-permit-for-sham-marriage-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2010/taxpayer-v-cantonal-administrative-court-remand-decision-on-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2010/taxpayer-v-cantonal-administrative-court-remand-decision-on-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2010/taxpayer-v-cantonal-administrative-court-remand-decision-on-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2010/taxpayer-v-cantonal-administrative-court-remand-decision-on-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2010/taxpayer-v-cantonal-administrative-court-remand-decision-on-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2010/taxpayer-v-cantonal-administrative-court-remand-decision-on-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2009/foreign-national-extension-denial-over-res-judicata</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2009/foreign-national-extension-denial-over-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2009/foreign-national-extension-denial-over-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2009/foreign-national-extension-denial-over-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2009/foreign-national-extension-denial-over-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2009/foreign-national-extension-denial-over-res-judicata"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2008/serbian-nationals-residence-permit-renewal-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2008/serbian-nationals-residence-permit-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2008/serbian-nationals-residence-permit-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2008/serbian-nationals-residence-permit-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2008/serbian-nationals-residence-permit-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2008/serbian-nationals-residence-permit-renewal-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_352-2007/deportation-rendering-asylum-detention-challenge-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2007/deportation-rendering-asylum-detention-challenge-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_352-2007/deportation-rendering-asylum-detention-challenge-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_352-2007/deportation-rendering-asylum-detention-challenge-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_352-2007/deportation-rendering-asylum-detention-challenge-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_352-2007/deportation-rendering-asylum-detention-challenge-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2023/revocation-of-eu-efta-residence-permits-post-divorce-based-on-insufficient-familial-ties-and-medical-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2023/revocation-of-eu-efta-residence-permits-post-divorce-based-on-insufficient-familial-ties-and-medical-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2023/revocation-of-eu-efta-residence-permits-post-divorce-based-on-insufficient-familial-ties-and-medical-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2023/revocation-of-eu-efta-residence-permits-post-divorce-based-on-insufficient-familial-ties-and-medical-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2023/revocation-of-eu-efta-residence-permits-post-divorce-based-on-insufficient-familial-ties-and-medical-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2023/revocation-of-eu-efta-residence-permits-post-divorce-based-on-insufficient-familial-ties-and-medical-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2022/iranian-student-permit-appeal-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2022/iranian-student-permit-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2022/iranian-student-permit-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2022/iranian-student-permit-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2022/iranian-student-permit-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2022/iranian-student-permit-appeal-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2021/project-company-v-revocation-of-feed-in-tariff-decisions-for-hydropower-projects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2021/project-company-v-revocation-of-feed-in-tariff-decisions-for-hydropower-projects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2021/project-company-v-revocation-of-feed-in-tariff-decisions-for-hydropower-projects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2021/project-company-v-revocation-of-feed-in-tariff-decisions-for-hydropower-projects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2021/project-company-v-revocation-of-feed-in-tariff-decisions-for-hydropower-projects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2021/project-company-v-revocation-of-feed-in-tariff-decisions-for-hydropower-projects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2020/kosovan-national-s-appeal-against-residence-permit-refusal-and-expulsion-rejected-due-to-insufficient-marital-cohabitation-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2020/kosovan-national-s-appeal-against-residence-permit-refusal-and-expulsion-rejected-due-to-insufficient-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2020/kosovan-national-s-appeal-against-residence-permit-refusal-and-expulsion-rejected-due-to-insufficient-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2020/kosovan-national-s-appeal-against-residence-permit-refusal-and-expulsion-rejected-due-to-insufficient-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2020/kosovan-national-s-appeal-against-residence-permit-refusal-and-expulsion-rejected-due-to-insufficient-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2020/kosovan-national-s-appeal-against-residence-permit-refusal-and-expulsion-rejected-due-to-insufficient-marital-cohabitation-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2019/taxpayer-refund-dispute-federal-vs-cantonal-taxes-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2019/taxpayer-refund-dispute-federal-vs-cantonal-taxes-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2019/taxpayer-refund-dispute-federal-vs-cantonal-taxes-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2019/taxpayer-refund-dispute-federal-vs-cantonal-taxes-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2019/taxpayer-refund-dispute-federal-vs-cantonal-taxes-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2019/taxpayer-refund-dispute-federal-vs-cantonal-taxes-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2018/appeal-regarding-denial-of-advance-cost-exemption-and-legal-aid-due-to-lack-of-substantiation-of-indigence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2018/appeal-regarding-denial-of-advance-cost-exemption-and-legal-aid-due-to-lack-of-substantiation-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2018/appeal-regarding-denial-of-advance-cost-exemption-and-legal-aid-due-to-lack-of-substantiation-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2018/appeal-regarding-denial-of-advance-cost-exemption-and-legal-aid-due-to-lack-of-substantiation-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2018/appeal-regarding-denial-of-advance-cost-exemption-and-legal-aid-due-to-lack-of-substantiation-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2018/appeal-regarding-denial-of-advance-cost-exemption-and-legal-aid-due-to-lack-of-substantiation-of-indigence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2017/motorway-service-area-concession-tender-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2017/motorway-service-area-concession-tender-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2017/motorway-service-area-concession-tender-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2017/motorway-service-area-concession-tender-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2017/motorway-service-area-concession-tender-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2017/motorway-service-area-concession-tender-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2016/swiss-federal-supreme-court-upholds-revocation-of-separate-agricultural-business-recognition-due-to-lack-of-independence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2016/swiss-federal-supreme-court-upholds-revocation-of-separate-agricultural-business-recognition-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2016/swiss-federal-supreme-court-upholds-revocation-of-separate-agricultural-business-recognition-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2016/swiss-federal-supreme-court-upholds-revocation-of-separate-agricultural-business-recognition-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2016/swiss-federal-supreme-court-upholds-revocation-of-separate-agricultural-business-recognition-due-to-lack-of-independence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2016/swiss-federal-supreme-court-upholds-revocation-of-separate-agricultural-business-recognition-due-to-lack-of-independence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2015/power-company-v-national-grid-operator-default-interest-on-unlawful-advance-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2015/power-company-v-national-grid-operator-default-interest-on-unlawful-advance-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2015/power-company-v-national-grid-operator-default-interest-on-unlawful-advance-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2015/power-company-v-national-grid-operator-default-interest-on-unlawful-advance-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2015/power-company-v-national-grid-operator-default-interest-on-unlawful-advance-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2015/power-company-v-national-grid-operator-default-interest-on-unlawful-advance-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2013/public-law-appeal-against-detention-pending-removal-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2013/public-law-appeal-against-detention-pending-removal-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2013/public-law-appeal-against-detention-pending-removal-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2013/public-law-appeal-against-detention-pending-removal-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2013/public-law-appeal-against-detention-pending-removal-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2013/public-law-appeal-against-detention-pending-removal-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2012/professional-qualification-recognition-scope-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2012/professional-qualification-recognition-scope-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2012/professional-qualification-recognition-scope-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2012/professional-qualification-recognition-scope-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2012/professional-qualification-recognition-scope-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2012/professional-qualification-recognition-scope-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2011/merger-loss-compensation-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2011/merger-loss-compensation-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2011/merger-loss-compensation-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2011/merger-loss-compensation-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2011/merger-loss-compensation-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2011/merger-loss-compensation-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2010/taxation-of-repaid-ponzi-scheme-profits-and-unrealized-credits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2010/taxation-of-repaid-ponzi-scheme-profits-and-unrealized-credits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2010/taxation-of-repaid-ponzi-scheme-profits-and-unrealized-credits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2010/taxation-of-repaid-ponzi-scheme-profits-and-unrealized-credits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2010/taxation-of-repaid-ponzi-scheme-profits-and-unrealized-credits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2010/taxation-of-repaid-ponzi-scheme-profits-and-unrealized-credits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2009/upheld-detention-of-gambian-national-pending-deportation-due-to-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2009/upheld-detention-of-gambian-national-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2009/upheld-detention-of-gambian-national-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2009/upheld-detention-of-gambian-national-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2009/upheld-detention-of-gambian-national-pending-deportation-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2009/upheld-detention-of-gambian-national-pending-deportation-due-to-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_351-2008/switzerland-v-bosnian-national-expulsion-for-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2008/switzerland-v-bosnian-national-expulsion-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_351-2008/switzerland-v-bosnian-national-expulsion-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_351-2008/switzerland-v-bosnian-national-expulsion-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_351-2008/switzerland-v-bosnian-national-expulsion-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_351-2008/switzerland-v-bosnian-national-expulsion-for-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2024/kosovar-national-v-switzerland-denial-of-residence-permit-for-family-reunification-based-on-alleged-insufficient-proof-of-financial-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2024/kosovar-national-v-switzerland-denial-of-residence-permit-for-family-reunification-based-on-alleged-insufficient-proof-of-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2024/kosovar-national-v-switzerland-denial-of-residence-permit-for-family-reunification-based-on-alleged-insufficient-proof-of-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2024/kosovar-national-v-switzerland-denial-of-residence-permit-for-family-reunification-based-on-alleged-insufficient-proof-of-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2024/kosovar-national-v-switzerland-denial-of-residence-permit-for-family-reunification-based-on-alleged-insufficient-proof-of-financial-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2024/kosovar-national-v-switzerland-denial-of-residence-permit-for-family-reunification-based-on-alleged-insufficient-proof-of-financial-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2023/apartment-owners-challenge-to-mandatory-aparthotel-rental-obligation-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2023/apartment-owners-challenge-to-mandatory-aparthotel-rental-obligation-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2023/apartment-owners-challenge-to-mandatory-aparthotel-rental-obligation-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2023/apartment-owners-challenge-to-mandatory-aparthotel-rental-obligation-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2023/apartment-owners-challenge-to-mandatory-aparthotel-rental-obligation-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2023/apartment-owners-challenge-to-mandatory-aparthotel-rental-obligation-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2022/turkish-national-v-switzerland-admissibility-of-appeal-for-re-issuance-of-expired-swiss-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2022/turkish-national-v-switzerland-admissibility-of-appeal-for-re-issuance-of-expired-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2022/turkish-national-v-switzerland-admissibility-of-appeal-for-re-issuance-of-expired-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2022/turkish-national-v-switzerland-admissibility-of-appeal-for-re-issuance-of-expired-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2022/turkish-national-v-switzerland-admissibility-of-appeal-for-re-issuance-of-expired-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2022/turkish-national-v-switzerland-admissibility-of-appeal-for-re-issuance-of-expired-swiss-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2021/federal-supreme-court-dismisses-appeal-regarding-household-fee-standing-clarity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2021/federal-supreme-court-dismisses-appeal-regarding-household-fee-standing-clarity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2021/federal-supreme-court-dismisses-appeal-regarding-household-fee-standing-clarity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2021/federal-supreme-court-dismisses-appeal-regarding-household-fee-standing-clarity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2021/federal-supreme-court-dismisses-appeal-regarding-household-fee-standing-clarity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2021/federal-supreme-court-dismisses-appeal-regarding-household-fee-standing-clarity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2020/tax-liability-in-aargau-center-of-interests-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2020/tax-liability-in-aargau-center-of-interests-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2020/tax-liability-in-aargau-center-of-interests-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2020/tax-liability-in-aargau-center-of-interests-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2020/tax-liability-in-aargau-center-of-interests-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2020/tax-liability-in-aargau-center-of-interests-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2019/federal-supreme-court-ruling-on-taxation-of-low-thc-cannabis-flowers-under-swiss-tobacco-tax-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2019/federal-supreme-court-ruling-on-taxation-of-low-thc-cannabis-flowers-under-swiss-tobacco-tax-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2019/federal-supreme-court-ruling-on-taxation-of-low-thc-cannabis-flowers-under-swiss-tobacco-tax-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2019/federal-supreme-court-ruling-on-taxation-of-low-thc-cannabis-flowers-under-swiss-tobacco-tax-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2019/federal-supreme-court-ruling-on-taxation-of-low-thc-cannabis-flowers-under-swiss-tobacco-tax-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2019/federal-supreme-court-ruling-on-taxation-of-low-thc-cannabis-flowers-under-swiss-tobacco-tax-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2018/intercantonal-allocation-of-capital-gain-from-sale-of-clinic-shares-solothurn-vs-bern</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2018/intercantonal-allocation-of-capital-gain-from-sale-of-clinic-shares-solothurn-vs-bern"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2018/intercantonal-allocation-of-capital-gain-from-sale-of-clinic-shares-solothurn-vs-bern"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2018/intercantonal-allocation-of-capital-gain-from-sale-of-clinic-shares-solothurn-vs-bern"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2018/intercantonal-allocation-of-capital-gain-from-sale-of-clinic-shares-solothurn-vs-bern"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2018/intercantonal-allocation-of-capital-gain-from-sale-of-clinic-shares-solothurn-vs-bern"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2017/assisted-person-v-canton-annulment-of-legal-aid-debt-enforcement-based-on-lack-of-administrative-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2017/assisted-person-v-canton-annulment-of-legal-aid-debt-enforcement-based-on-lack-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2017/assisted-person-v-canton-annulment-of-legal-aid-debt-enforcement-based-on-lack-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2017/assisted-person-v-canton-annulment-of-legal-aid-debt-enforcement-based-on-lack-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2017/assisted-person-v-canton-annulment-of-legal-aid-debt-enforcement-based-on-lack-of-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2017/assisted-person-v-canton-annulment-of-legal-aid-debt-enforcement-based-on-lack-of-administrative-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2016/kosovan-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2016/kosovan-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2016/kosovan-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2016/kosovan-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2016/kosovan-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2016/kosovan-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2015/electricity-producers-v-swissgrid-interest-on-repayment-of-unlawful-provisional-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2015/electricity-producers-v-swissgrid-interest-on-repayment-of-unlawful-provisional-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2015/electricity-producers-v-swissgrid-interest-on-repayment-of-unlawful-provisional-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2015/electricity-producers-v-swissgrid-interest-on-repayment-of-unlawful-provisional-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2015/electricity-producers-v-swissgrid-interest-on-repayment-of-unlawful-provisional-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2015/electricity-producers-v-swissgrid-interest-on-repayment-of-unlawful-provisional-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2013/nigerian-national-s-appeal-on-residence-permit-dismissed-due-to-untimely-filing-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2013/nigerian-national-s-appeal-on-residence-permit-dismissed-due-to-untimely-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2013/nigerian-national-s-appeal-on-residence-permit-dismissed-due-to-untimely-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2013/nigerian-national-s-appeal-on-residence-permit-dismissed-due-to-untimely-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2013/nigerian-national-s-appeal-on-residence-permit-dismissed-due-to-untimely-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2013/nigerian-national-s-appeal-on-residence-permit-dismissed-due-to-untimely-filing-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2012/dog-owner-denied-legal-aid-for-appeal-against-proof-of-competence-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2012/dog-owner-denied-legal-aid-for-appeal-against-proof-of-competence-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2012/dog-owner-denied-legal-aid-for-appeal-against-proof-of-competence-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2012/dog-owner-denied-legal-aid-for-appeal-against-proof-of-competence-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2012/dog-owner-denied-legal-aid-for-appeal-against-proof-of-competence-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2012/dog-owner-denied-legal-aid-for-appeal-against-proof-of-competence-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2011/vat-reimbursement-penalty-interest-and-legal-costs-in-canteen-services-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2011/vat-reimbursement-penalty-interest-and-legal-costs-in-canteen-services-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2011/vat-reimbursement-penalty-interest-and-legal-costs-in-canteen-services-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2011/vat-reimbursement-penalty-interest-and-legal-costs-in-canteen-services-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2011/vat-reimbursement-penalty-interest-and-legal-costs-in-canteen-services-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2011/vat-reimbursement-penalty-interest-and-legal-costs-in-canteen-services-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2010/immigration-detention-approval-and-appeal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2010/immigration-detention-approval-and-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2010/immigration-detention-approval-and-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2010/immigration-detention-approval-and-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2010/immigration-detention-approval-and-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2010/immigration-detention-approval-and-appeal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2009/cantonal-court-of-fribourg-tax-court-procedure-cost-advance-appeal-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2009/cantonal-court-of-fribourg-tax-court-procedure-cost-advance-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2009/cantonal-court-of-fribourg-tax-court-procedure-cost-advance-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2009/cantonal-court-of-fribourg-tax-court-procedure-cost-advance-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2009/cantonal-court-of-fribourg-tax-court-procedure-cost-advance-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2009/cantonal-court-of-fribourg-tax-court-procedure-cost-advance-appeal-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2008/family-reunification-denial-for-older-children-of-settled-parent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2008/family-reunification-denial-for-older-children-of-settled-parent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2008/family-reunification-denial-for-older-children-of-settled-parent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2008/family-reunification-denial-for-older-children-of-settled-parent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2008/family-reunification-denial-for-older-children-of-settled-parent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2008/family-reunification-denial-for-older-children-of-settled-parent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_350-2007/inadmissibility-of-appeal-against-refusal-of-immigration-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2007/inadmissibility-of-appeal-against-refusal-of-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_350-2007/inadmissibility-of-appeal-against-refusal-of-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_350-2007/inadmissibility-of-appeal-against-refusal-of-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_350-2007/inadmissibility-of-appeal-against-refusal-of-immigration-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_350-2007/inadmissibility-of-appeal-against-refusal-of-immigration-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2024/petitioner-v-cantonal-veterinary-office-and-directorate-of-health</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2024/petitioner-v-cantonal-veterinary-office-and-directorate-of-health"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2024/petitioner-v-cantonal-veterinary-office-and-directorate-of-health"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2024/petitioner-v-cantonal-veterinary-office-and-directorate-of-health"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2024/petitioner-v-cantonal-veterinary-office-and-directorate-of-health"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2024/petitioner-v-cantonal-veterinary-office-and-directorate-of-health"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2023/publishing-house-v-federal-office-of-communications-specialized-press-subsidy-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2023/publishing-house-v-federal-office-of-communications-specialized-press-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2023/publishing-house-v-federal-office-of-communications-specialized-press-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2023/publishing-house-v-federal-office-of-communications-specialized-press-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2023/publishing-house-v-federal-office-of-communications-specialized-press-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2023/publishing-house-v-federal-office-of-communications-specialized-press-subsidy-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2022/zurich-v-appenzell-ausserrhoden-tax-jurisdiction-over-sham-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2022/zurich-v-appenzell-ausserrhoden-tax-jurisdiction-over-sham-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2022/zurich-v-appenzell-ausserrhoden-tax-jurisdiction-over-sham-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2022/zurich-v-appenzell-ausserrhoden-tax-jurisdiction-over-sham-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2022/zurich-v-appenzell-ausserrhoden-tax-jurisdiction-over-sham-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2022/zurich-v-appenzell-ausserrhoden-tax-jurisdiction-over-sham-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2021/exclusion-order-enforcement-detention-over-refusal-of-covid-19-test</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2021/exclusion-order-enforcement-detention-over-refusal-of-covid-19-test"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2021/exclusion-order-enforcement-detention-over-refusal-of-covid-19-test"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2021/exclusion-order-enforcement-detention-over-refusal-of-covid-19-test"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2021/exclusion-order-enforcement-detention-over-refusal-of-covid-19-test"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2021/exclusion-order-enforcement-detention-over-refusal-of-covid-19-test"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2020/federal-supreme-court-upholds-rejection-of-time-barred-family-reunification-for-wife-denies-exception-for-children-s-timely-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2020/federal-supreme-court-upholds-rejection-of-time-barred-family-reunification-for-wife-denies-exception-for-children-s-timely-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2020/federal-supreme-court-upholds-rejection-of-time-barred-family-reunification-for-wife-denies-exception-for-children-s-timely-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2020/federal-supreme-court-upholds-rejection-of-time-barred-family-reunification-for-wife-denies-exception-for-children-s-timely-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2020/federal-supreme-court-upholds-rejection-of-time-barred-family-reunification-for-wife-denies-exception-for-children-s-timely-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2020/federal-supreme-court-upholds-rejection-of-time-barred-family-reunification-for-wife-denies-exception-for-children-s-timely-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2019/sri-lankan-national-s-spousal-reunification-upheld-despite-social-assistance-risk-due-to-employment-contract-offer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2019/sri-lankan-national-s-spousal-reunification-upheld-despite-social-assistance-risk-due-to-employment-contract-offer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2019/sri-lankan-national-s-spousal-reunification-upheld-despite-social-assistance-risk-due-to-employment-contract-offer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2019/sri-lankan-national-s-spousal-reunification-upheld-despite-social-assistance-risk-due-to-employment-contract-offer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2019/sri-lankan-national-s-spousal-reunification-upheld-despite-social-assistance-risk-due-to-employment-contract-offer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2019/sri-lankan-national-s-spousal-reunification-upheld-despite-social-assistance-risk-due-to-employment-contract-offer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2017/denouncer-lacks-standing-to-appeal-disciplinary-dismissal-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2017/denouncer-lacks-standing-to-appeal-disciplinary-dismissal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2017/denouncer-lacks-standing-to-appeal-disciplinary-dismissal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2017/denouncer-lacks-standing-to-appeal-disciplinary-dismissal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2017/denouncer-lacks-standing-to-appeal-disciplinary-dismissal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2017/denouncer-lacks-standing-to-appeal-disciplinary-dismissal-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2016/cantonal-veterinary-office-v-farmer-on-reinstatement-of-deadline-for-appeal-against-total-animal-keeping-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2016/cantonal-veterinary-office-v-farmer-on-reinstatement-of-deadline-for-appeal-against-total-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2016/cantonal-veterinary-office-v-farmer-on-reinstatement-of-deadline-for-appeal-against-total-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2016/cantonal-veterinary-office-v-farmer-on-reinstatement-of-deadline-for-appeal-against-total-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2016/cantonal-veterinary-office-v-farmer-on-reinstatement-of-deadline-for-appeal-against-total-animal-keeping-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2016/cantonal-veterinary-office-v-farmer-on-reinstatement-of-deadline-for-appeal-against-total-animal-keeping-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2013/federal-court-declines-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2013/federal-court-declines-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2013/federal-court-declines-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2013/federal-court-declines-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2013/federal-court-declines-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2013/federal-court-declines-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2012/swiss-federal-court-upholds-revocation-of-residence-permit-for-drug-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2012/swiss-federal-court-upholds-revocation-of-residence-permit-for-drug-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2012/swiss-federal-court-upholds-revocation-of-residence-permit-for-drug-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2012/swiss-federal-court-upholds-revocation-of-residence-permit-for-drug-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2012/swiss-federal-court-upholds-revocation-of-residence-permit-for-drug-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2012/swiss-federal-court-upholds-revocation-of-residence-permit-for-drug-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2011/macedonian-national-denied-residence-extension-after-marital-separation-without-proof-of-violent-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2011/macedonian-national-denied-residence-extension-after-marital-separation-without-proof-of-violent-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2011/macedonian-national-denied-residence-extension-after-marital-separation-without-proof-of-violent-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2011/macedonian-national-denied-residence-extension-after-marital-separation-without-proof-of-violent-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2011/macedonian-national-denied-residence-extension-after-marital-separation-without-proof-of-violent-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2011/macedonian-national-denied-residence-extension-after-marital-separation-without-proof-of-violent-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2010/swiss-federal-tribunal-upholds-non-discrimination-for-italian-cross-border-worker-s-tax-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2010/swiss-federal-tribunal-upholds-non-discrimination-for-italian-cross-border-worker-s-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2010/swiss-federal-tribunal-upholds-non-discrimination-for-italian-cross-border-worker-s-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2010/swiss-federal-tribunal-upholds-non-discrimination-for-italian-cross-border-worker-s-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2010/swiss-federal-tribunal-upholds-non-discrimination-for-italian-cross-border-worker-s-tax-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2010/swiss-federal-tribunal-upholds-non-discrimination-for-italian-cross-border-worker-s-tax-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2009/detention-pending-removal-upheld-despite-marriage-to-eu-efta-national-due-to-high-risk-of-absconding-and-suspected-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2009/detention-pending-removal-upheld-despite-marriage-to-eu-efta-national-due-to-high-risk-of-absconding-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2009/detention-pending-removal-upheld-despite-marriage-to-eu-efta-national-due-to-high-risk-of-absconding-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2009/detention-pending-removal-upheld-despite-marriage-to-eu-efta-national-due-to-high-risk-of-absconding-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2009/detention-pending-removal-upheld-despite-marriage-to-eu-efta-national-due-to-high-risk-of-absconding-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2009/detention-pending-removal-upheld-despite-marriage-to-eu-efta-national-due-to-high-risk-of-absconding-and-suspected-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2008/music-teacher-qualification-dispute-and-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2008/music-teacher-qualification-dispute-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2008/music-teacher-qualification-dispute-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2008/music-teacher-qualification-dispute-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2008/music-teacher-qualification-dispute-and-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2008/music-teacher-qualification-dispute-and-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_35-2007/guinean-national-denied-settlement-permit-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2007/guinean-national-denied-settlement-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_35-2007/guinean-national-denied-settlement-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_35-2007/guinean-national-denied-settlement-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_35-2007/guinean-national-denied-settlement-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_35-2007/guinean-national-denied-settlement-permit-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2024/brazilian-national-v-switzerland-residence-permit-refusal-due-to-insufficient-cohabitation-for-family-life-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2024/brazilian-national-v-switzerland-residence-permit-refusal-due-to-insufficient-cohabitation-for-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2024/brazilian-national-v-switzerland-residence-permit-refusal-due-to-insufficient-cohabitation-for-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2024/brazilian-national-v-switzerland-residence-permit-refusal-due-to-insufficient-cohabitation-for-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2024/brazilian-national-v-switzerland-residence-permit-refusal-due-to-insufficient-cohabitation-for-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2024/brazilian-national-v-switzerland-residence-permit-refusal-due-to-insufficient-cohabitation-for-family-life-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2023/cattle-quarantine-appeal-cost-advance-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2023/cattle-quarantine-appeal-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2023/cattle-quarantine-appeal-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2023/cattle-quarantine-appeal-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2023/cattle-quarantine-appeal-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2023/cattle-quarantine-appeal-cost-advance-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2021/tax-revision-refused-due-to-inadmissible-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2021/tax-revision-refused-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2021/tax-revision-refused-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2021/tax-revision-refused-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2021/tax-revision-refused-due-to-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2021/tax-revision-refused-due-to-inadmissible-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2020/family-reunification-denial-over-insufficient-evidence-of-familial-relationship-violates-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2020/family-reunification-denial-over-insufficient-evidence-of-familial-relationship-violates-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2020/family-reunification-denial-over-insufficient-evidence-of-familial-relationship-violates-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2020/family-reunification-denial-over-insufficient-evidence-of-familial-relationship-violates-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2020/family-reunification-denial-over-insufficient-evidence-of-familial-relationship-violates-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2020/family-reunification-denial-over-insufficient-evidence-of-familial-relationship-violates-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2019/swiss-federal-supreme-court-upholds-bar-exam-registration-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2019/swiss-federal-supreme-court-upholds-bar-exam-registration-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2019/swiss-federal-supreme-court-upholds-bar-exam-registration-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2019/swiss-federal-supreme-court-upholds-bar-exam-registration-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2019/swiss-federal-supreme-court-upholds-bar-exam-registration-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2019/swiss-federal-supreme-court-upholds-bar-exam-registration-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2018/student-grade-appeal-regarding-group-project-absence-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2018/student-grade-appeal-regarding-group-project-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2018/student-grade-appeal-regarding-group-project-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2018/student-grade-appeal-regarding-group-project-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2018/student-grade-appeal-regarding-group-project-absence-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2018/student-grade-appeal-regarding-group-project-absence-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2017/failure-to-reinstatement-of-missed-appeal-deadline-in-deportation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2017/failure-to-reinstatement-of-missed-appeal-deadline-in-deportation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2017/failure-to-reinstatement-of-missed-appeal-deadline-in-deportation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2017/failure-to-reinstatement-of-missed-appeal-deadline-in-deportation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2017/failure-to-reinstatement-of-missed-appeal-deadline-in-deportation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2017/failure-to-reinstatement-of-missed-appeal-deadline-in-deportation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2016/canton-s-agricultural-office-v-heir-agricultural-enterprise-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2016/canton-s-agricultural-office-v-heir-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2016/canton-s-agricultural-office-v-heir-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2016/canton-s-agricultural-office-v-heir-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2016/canton-s-agricultural-office-v-heir-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2016/canton-s-agricultural-office-v-heir-agricultural-enterprise-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2015/power-plant-operator-v-grid-company-interest-on-unlawful-advance-payments-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2015/power-plant-operator-v-grid-company-interest-on-unlawful-advance-payments-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2015/power-plant-operator-v-grid-company-interest-on-unlawful-advance-payments-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2015/power-plant-operator-v-grid-company-interest-on-unlawful-advance-payments-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2015/power-plant-operator-v-grid-company-interest-on-unlawful-advance-payments-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2015/power-plant-operator-v-grid-company-interest-on-unlawful-advance-payments-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2012/swiss-federal-supreme-court-upholds-final-confiscation-of-assets-linked-to-former-iraqi-regime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2012/swiss-federal-supreme-court-upholds-final-confiscation-of-assets-linked-to-former-iraqi-regime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2012/swiss-federal-supreme-court-upholds-final-confiscation-of-assets-linked-to-former-iraqi-regime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2012/swiss-federal-supreme-court-upholds-final-confiscation-of-assets-linked-to-former-iraqi-regime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2012/swiss-federal-supreme-court-upholds-final-confiscation-of-assets-linked-to-former-iraqi-regime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2012/swiss-federal-supreme-court-upholds-final-confiscation-of-assets-linked-to-former-iraqi-regime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2011/asylum-seeker-s-marriage-and-residence-rights-vs-obligation-to-depart</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2011/asylum-seeker-s-marriage-and-residence-rights-vs-obligation-to-depart"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2011/asylum-seeker-s-marriage-and-residence-rights-vs-obligation-to-depart"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2011/asylum-seeker-s-marriage-and-residence-rights-vs-obligation-to-depart"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2011/asylum-seeker-s-marriage-and-residence-rights-vs-obligation-to-depart"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2011/asylum-seeker-s-marriage-and-residence-rights-vs-obligation-to-depart"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2010/company-appeal-regarding-vat-and-default-interest-dismissed-for-lack-of-substantive-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2010/company-appeal-regarding-vat-and-default-interest-dismissed-for-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2010/company-appeal-regarding-vat-and-default-interest-dismissed-for-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2010/company-appeal-regarding-vat-and-default-interest-dismissed-for-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2010/company-appeal-regarding-vat-and-default-interest-dismissed-for-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2010/company-appeal-regarding-vat-and-default-interest-dismissed-for-lack-of-substantive-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2009/taxation-of-capital-gain-on-inherited-commercial-shares-interruption-of-prescription-period-by-preliminary-assessment-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2009/taxation-of-capital-gain-on-inherited-commercial-shares-interruption-of-prescription-period-by-preliminary-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2009/taxation-of-capital-gain-on-inherited-commercial-shares-interruption-of-prescription-period-by-preliminary-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2009/taxation-of-capital-gain-on-inherited-commercial-shares-interruption-of-prescription-period-by-preliminary-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2009/taxation-of-capital-gain-on-inherited-commercial-shares-interruption-of-prescription-period-by-preliminary-assessment-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2009/taxation-of-capital-gain-on-inherited-commercial-shares-interruption-of-prescription-period-by-preliminary-assessment-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2008/federal-supreme-court-remands-direct-tax-participation-exemption-case-on-shell-company-sale-verification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2008/federal-supreme-court-remands-direct-tax-participation-exemption-case-on-shell-company-sale-verification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2008/federal-supreme-court-remands-direct-tax-participation-exemption-case-on-shell-company-sale-verification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2008/federal-supreme-court-remands-direct-tax-participation-exemption-case-on-shell-company-sale-verification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2008/federal-supreme-court-remands-direct-tax-participation-exemption-case-on-shell-company-sale-verification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2008/federal-supreme-court-remands-direct-tax-participation-exemption-case-on-shell-company-sale-verification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_349-2007/taxation-of-gains-from-ponzi-scheme-investments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2007/taxation-of-gains-from-ponzi-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_349-2007/taxation-of-gains-from-ponzi-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_349-2007/taxation-of-gains-from-ponzi-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_349-2007/taxation-of-gains-from-ponzi-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_349-2007/taxation-of-gains-from-ponzi-scheme-investments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2025/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-factual-breakdown-of-eu-efta-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2025/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-factual-breakdown-of-eu-efta-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2025/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-factual-breakdown-of-eu-efta-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2025/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-factual-breakdown-of-eu-efta-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2025/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-factual-breakdown-of-eu-efta-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2025/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-factual-breakdown-of-eu-efta-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2024/student-v-cantonal-administrative-tribunal-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2024/student-v-cantonal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2024/student-v-cantonal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2024/student-v-cantonal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2024/student-v-cantonal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2024/student-v-cantonal-administrative-tribunal-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2023/swiss-federal-court-upholds-denial-of-admission-based-on-foreign-cpa-icas-qualifications-lacking-home-country-statutory-auditor-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2023/swiss-federal-court-upholds-denial-of-admission-based-on-foreign-cpa-icas-qualifications-lacking-home-country-statutory-auditor-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2023/swiss-federal-court-upholds-denial-of-admission-based-on-foreign-cpa-icas-qualifications-lacking-home-country-statutory-auditor-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2023/swiss-federal-court-upholds-denial-of-admission-based-on-foreign-cpa-icas-qualifications-lacking-home-country-statutory-auditor-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2023/swiss-federal-court-upholds-denial-of-admission-based-on-foreign-cpa-icas-qualifications-lacking-home-country-statutory-auditor-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2023/swiss-federal-court-upholds-denial-of-admission-based-on-foreign-cpa-icas-qualifications-lacking-home-country-statutory-auditor-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2022/commercial-entity-v-cantonal-food-safety-service-jurisdiction-over-hemp-products</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2022/commercial-entity-v-cantonal-food-safety-service-jurisdiction-over-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2022/commercial-entity-v-cantonal-food-safety-service-jurisdiction-over-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2022/commercial-entity-v-cantonal-food-safety-service-jurisdiction-over-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2022/commercial-entity-v-cantonal-food-safety-service-jurisdiction-over-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2022/commercial-entity-v-cantonal-food-safety-service-jurisdiction-over-hemp-products"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2021/dominican-woman-residence-permit-appeal-fnia-art-50</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2021/dominican-woman-residence-permit-appeal-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2021/dominican-woman-residence-permit-appeal-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2021/dominican-woman-residence-permit-appeal-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2021/dominican-woman-residence-permit-appeal-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2021/dominican-woman-residence-permit-appeal-fnia-art-50"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2020/swiss-federal-supreme-court-upholds-revocation-of-resident-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2020/swiss-federal-supreme-court-upholds-revocation-of-resident-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2020/swiss-federal-supreme-court-upholds-revocation-of-resident-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2020/swiss-federal-supreme-court-upholds-revocation-of-resident-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2020/swiss-federal-supreme-court-upholds-revocation-of-resident-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2020/swiss-federal-supreme-court-upholds-revocation-of-resident-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2019/federal-customs-administration-v-cannabis-flower-manufacturer-tobacco-tax-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2019/federal-customs-administration-v-cannabis-flower-manufacturer-tobacco-tax-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2019/federal-customs-administration-v-cannabis-flower-manufacturer-tobacco-tax-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2019/federal-customs-administration-v-cannabis-flower-manufacturer-tobacco-tax-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2019/federal-customs-administration-v-cannabis-flower-manufacturer-tobacco-tax-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2019/federal-customs-administration-v-cannabis-flower-manufacturer-tobacco-tax-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2018/revocation-of-eu-efta-domicile-permit-for-persistent-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2018/revocation-of-eu-efta-domicile-permit-for-persistent-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2018/revocation-of-eu-efta-domicile-permit-for-persistent-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2018/revocation-of-eu-efta-domicile-permit-for-persistent-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2018/revocation-of-eu-efta-domicile-permit-for-persistent-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2018/revocation-of-eu-efta-domicile-permit-for-persistent-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2017/danish-citizen-v-switzerland-revocation-of-residence-permit-due-to-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2017/danish-citizen-v-switzerland-revocation-of-residence-permit-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2017/danish-citizen-v-switzerland-revocation-of-residence-permit-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2017/danish-citizen-v-switzerland-revocation-of-residence-permit-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2017/danish-citizen-v-switzerland-revocation-of-residence-permit-due-to-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2017/danish-citizen-v-switzerland-revocation-of-residence-permit-due-to-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2016/swiss-supreme-court-upholds-denial-of-late-family-reunification-permit-lacking-compelling-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2016/swiss-supreme-court-upholds-denial-of-late-family-reunification-permit-lacking-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2016/swiss-supreme-court-upholds-denial-of-late-family-reunification-permit-lacking-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2016/swiss-supreme-court-upholds-denial-of-late-family-reunification-permit-lacking-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2016/swiss-supreme-court-upholds-denial-of-late-family-reunification-permit-lacking-compelling-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2016/swiss-supreme-court-upholds-denial-of-late-family-reunification-permit-lacking-compelling-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2015/electricity-companies-v-grid-operator-interest-on-unlawful-provisional-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2015/electricity-companies-v-grid-operator-interest-on-unlawful-provisional-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2015/electricity-companies-v-grid-operator-interest-on-unlawful-provisional-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2015/electricity-companies-v-grid-operator-interest-on-unlawful-provisional-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2015/electricity-companies-v-grid-operator-interest-on-unlawful-provisional-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2015/electricity-companies-v-grid-operator-interest-on-unlawful-provisional-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2013/taxpayer-denied-deduction-for-swiss-pension-contributions-due-to-foreign-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2013/taxpayer-denied-deduction-for-swiss-pension-contributions-due-to-foreign-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2013/taxpayer-denied-deduction-for-swiss-pension-contributions-due-to-foreign-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2013/taxpayer-denied-deduction-for-swiss-pension-contributions-due-to-foreign-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2013/taxpayer-denied-deduction-for-swiss-pension-contributions-due-to-foreign-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2013/taxpayer-denied-deduction-for-swiss-pension-contributions-due-to-foreign-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2012/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-crime-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2012/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-crime-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2012/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-crime-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2012/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-crime-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2012/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-crime-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2012/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-crime-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2011/swiss-cider-import-authorization-upheld-against-producer-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2011/swiss-cider-import-authorization-upheld-against-producer-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2011/swiss-cider-import-authorization-upheld-against-producer-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2011/swiss-cider-import-authorization-upheld-against-producer-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2011/swiss-cider-import-authorization-upheld-against-producer-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2011/swiss-cider-import-authorization-upheld-against-producer-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2010/tax-treatment-of-extensive-renovation-costs-for-newly-acquired-secondary-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2010/tax-treatment-of-extensive-renovation-costs-for-newly-acquired-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2010/tax-treatment-of-extensive-renovation-costs-for-newly-acquired-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2010/tax-treatment-of-extensive-renovation-costs-for-newly-acquired-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2010/tax-treatment-of-extensive-renovation-costs-for-newly-acquired-secondary-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2010/tax-treatment-of-extensive-renovation-costs-for-newly-acquired-secondary-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2009/tax-assessment-dispute-regarding-real-estate-reserve-dissolution-and-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2009/tax-assessment-dispute-regarding-real-estate-reserve-dissolution-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2009/tax-assessment-dispute-regarding-real-estate-reserve-dissolution-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2009/tax-assessment-dispute-regarding-real-estate-reserve-dissolution-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2009/tax-assessment-dispute-regarding-real-estate-reserve-dissolution-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2009/tax-assessment-dispute-regarding-real-estate-reserve-dissolution-and-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2008/owner-fails-to-overturn-order-for-behavioral-examination-of-biting-dog-sultan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2008/owner-fails-to-overturn-order-for-behavioral-examination-of-biting-dog-sultan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2008/owner-fails-to-overturn-order-for-behavioral-examination-of-biting-dog-sultan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2008/owner-fails-to-overturn-order-for-behavioral-examination-of-biting-dog-sultan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2008/owner-fails-to-overturn-order-for-behavioral-examination-of-biting-dog-sultan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2008/owner-fails-to-overturn-order-for-behavioral-examination-of-biting-dog-sultan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_348-2007/federal-supreme-court-upholds-extended-detention-of-non-cooperative-foreign-national-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2007/federal-supreme-court-upholds-extended-detention-of-non-cooperative-foreign-national-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_348-2007/federal-supreme-court-upholds-extended-detention-of-non-cooperative-foreign-national-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_348-2007/federal-supreme-court-upholds-extended-detention-of-non-cooperative-foreign-national-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_348-2007/federal-supreme-court-upholds-extended-detention-of-non-cooperative-foreign-national-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_348-2007/federal-supreme-court-upholds-extended-detention-of-non-cooperative-foreign-national-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2025/iranian-asylum-seeker-v-federal-administrative-court-procedural-delay-in-unappealable-asylum-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2025/iranian-asylum-seeker-v-federal-administrative-court-procedural-delay-in-unappealable-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2025/iranian-asylum-seeker-v-federal-administrative-court-procedural-delay-in-unappealable-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2025/iranian-asylum-seeker-v-federal-administrative-court-procedural-delay-in-unappealable-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2025/iranian-asylum-seeker-v-federal-administrative-court-procedural-delay-in-unappealable-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2025/iranian-asylum-seeker-v-federal-administrative-court-procedural-delay-in-unappealable-asylum-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2024/swiss-federal-tribunal-declines-jurisdiction-in-cantonal-air-rescue-mandate-dispute-pending-exhaustion-of-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2024/swiss-federal-tribunal-declines-jurisdiction-in-cantonal-air-rescue-mandate-dispute-pending-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2024/swiss-federal-tribunal-declines-jurisdiction-in-cantonal-air-rescue-mandate-dispute-pending-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2024/swiss-federal-tribunal-declines-jurisdiction-in-cantonal-air-rescue-mandate-dispute-pending-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2024/swiss-federal-tribunal-declines-jurisdiction-in-cantonal-air-rescue-mandate-dispute-pending-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2024/swiss-federal-tribunal-declines-jurisdiction-in-cantonal-air-rescue-mandate-dispute-pending-exhaustion-of-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2023/physician-disciplinary-warning-upheld-for-incomplete-documentation-of-ectopic-pregnancy-ultrasound-findings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2023/physician-disciplinary-warning-upheld-for-incomplete-documentation-of-ectopic-pregnancy-ultrasound-findings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2023/physician-disciplinary-warning-upheld-for-incomplete-documentation-of-ectopic-pregnancy-ultrasound-findings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2023/physician-disciplinary-warning-upheld-for-incomplete-documentation-of-ectopic-pregnancy-ultrasound-findings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2023/physician-disciplinary-warning-upheld-for-incomplete-documentation-of-ectopic-pregnancy-ultrasound-findings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2023/physician-disciplinary-warning-upheld-for-incomplete-documentation-of-ectopic-pregnancy-ultrasound-findings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2022/foreigner-permit-extension-refusal-appeal-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2022/foreigner-permit-extension-refusal-appeal-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2022/foreigner-permit-extension-refusal-appeal-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2022/foreigner-permit-extension-refusal-appeal-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2022/foreigner-permit-extension-refusal-appeal-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2022/foreigner-permit-extension-refusal-appeal-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2021/claimant-loses-appeal-against-denial-of-legal-aid-for-solidarity-contribution-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2021/claimant-loses-appeal-against-denial-of-legal-aid-for-solidarity-contribution-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2021/claimant-loses-appeal-against-denial-of-legal-aid-for-solidarity-contribution-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2021/claimant-loses-appeal-against-denial-of-legal-aid-for-solidarity-contribution-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2021/claimant-loses-appeal-against-denial-of-legal-aid-for-solidarity-contribution-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2021/claimant-loses-appeal-against-denial-of-legal-aid-for-solidarity-contribution-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2020/father-s-minor-daughter-family-reunification-despite-late-application-and-abuse-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2020/father-s-minor-daughter-family-reunification-despite-late-application-and-abuse-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2020/father-s-minor-daughter-family-reunification-despite-late-application-and-abuse-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2020/father-s-minor-daughter-family-reunification-despite-late-application-and-abuse-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2020/father-s-minor-daughter-family-reunification-despite-late-application-and-abuse-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2020/father-s-minor-daughter-family-reunification-despite-late-application-and-abuse-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2019/taxation-of-simulated-loans-as-undisclosed-profit-distributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2019/taxation-of-simulated-loans-as-undisclosed-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2019/taxation-of-simulated-loans-as-undisclosed-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2019/taxation-of-simulated-loans-as-undisclosed-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2019/taxation-of-simulated-loans-as-undisclosed-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2019/taxation-of-simulated-loans-as-undisclosed-profit-distributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2018/swiss-federal-supreme-court-upholds-denial-of-real-estate-profit-tax-deferral-due-to-interruption-of-occupancy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2018/swiss-federal-supreme-court-upholds-denial-of-real-estate-profit-tax-deferral-due-to-interruption-of-occupancy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2018/swiss-federal-supreme-court-upholds-denial-of-real-estate-profit-tax-deferral-due-to-interruption-of-occupancy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2018/swiss-federal-supreme-court-upholds-denial-of-real-estate-profit-tax-deferral-due-to-interruption-of-occupancy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2018/swiss-federal-supreme-court-upholds-denial-of-real-estate-profit-tax-deferral-due-to-interruption-of-occupancy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2018/swiss-federal-supreme-court-upholds-denial-of-real-estate-profit-tax-deferral-due-to-interruption-of-occupancy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2017/swiss-federal-supreme-court-upholds-detention-of-tunisian-national-pending-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2017/swiss-federal-supreme-court-upholds-detention-of-tunisian-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2017/swiss-federal-supreme-court-upholds-detention-of-tunisian-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2017/swiss-federal-supreme-court-upholds-detention-of-tunisian-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2017/swiss-federal-supreme-court-upholds-detention-of-tunisian-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2017/swiss-federal-supreme-court-upholds-detention-of-tunisian-national-pending-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2016/applicant-v-swiss-federal-department-of-finance-abuse-of-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2016/applicant-v-swiss-federal-department-of-finance-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2016/applicant-v-swiss-federal-department-of-finance-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2016/applicant-v-swiss-federal-department-of-finance-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2016/applicant-v-swiss-federal-department-of-finance-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2016/applicant-v-swiss-federal-department-of-finance-abuse-of-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2015/employment-service-cost-recovery-appeal-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2015/employment-service-cost-recovery-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2015/employment-service-cost-recovery-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2015/employment-service-cost-recovery-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2015/employment-service-cost-recovery-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2015/employment-service-cost-recovery-appeal-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2013/turkish-nationals-attempt-to-retain-swiss-residency-after-eu-spouse-separation-fails</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2013/turkish-nationals-attempt-to-retain-swiss-residency-after-eu-spouse-separation-fails"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2013/turkish-nationals-attempt-to-retain-swiss-residency-after-eu-spouse-separation-fails"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2013/turkish-nationals-attempt-to-retain-swiss-residency-after-eu-spouse-separation-fails"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2013/turkish-nationals-attempt-to-retain-swiss-residency-after-eu-spouse-separation-fails"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2013/turkish-nationals-attempt-to-retain-swiss-residency-after-eu-spouse-separation-fails"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2012/bkw-v-federal-administrative-court-nuclear-license-time-limitation-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2012/bkw-v-federal-administrative-court-nuclear-license-time-limitation-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2012/bkw-v-federal-administrative-court-nuclear-license-time-limitation-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2012/bkw-v-federal-administrative-court-nuclear-license-time-limitation-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2012/bkw-v-federal-administrative-court-nuclear-license-time-limitation-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2012/bkw-v-federal-administrative-court-nuclear-license-time-limitation-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2011/gambia-national-v-switzerland-rejection-of-interim-stay-pending-appeal-of-residence-permit-non-renewal-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2011/gambia-national-v-switzerland-rejection-of-interim-stay-pending-appeal-of-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2011/gambia-national-v-switzerland-rejection-of-interim-stay-pending-appeal-of-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2011/gambia-national-v-switzerland-rejection-of-interim-stay-pending-appeal-of-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2011/gambia-national-v-switzerland-rejection-of-interim-stay-pending-appeal-of-residence-permit-non-renewal-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2011/gambia-national-v-switzerland-rejection-of-interim-stay-pending-appeal-of-residence-permit-non-renewal-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2010/entry-ban-justified-by-repeated-criminal-convictions-despite-procedural-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2010/entry-ban-justified-by-repeated-criminal-convictions-despite-procedural-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2010/entry-ban-justified-by-repeated-criminal-convictions-despite-procedural-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2010/entry-ban-justified-by-repeated-criminal-convictions-despite-procedural-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2010/entry-ban-justified-by-repeated-criminal-convictions-despite-procedural-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2010/entry-ban-justified-by-repeated-criminal-convictions-despite-procedural-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2009/north-macedonia-national-v-authorities-regarding-defunct-marriage-and-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2009/north-macedonia-national-v-authorities-regarding-defunct-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2009/north-macedonia-national-v-authorities-regarding-defunct-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2009/north-macedonia-national-v-authorities-regarding-defunct-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2009/north-macedonia-national-v-authorities-regarding-defunct-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2009/north-macedonia-national-v-authorities-regarding-defunct-marriage-and-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2008/liability-action-admissibility-challenge-dismissed-for-insufficient-federal-law-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2008/liability-action-admissibility-challenge-dismissed-for-insufficient-federal-law-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2008/liability-action-admissibility-challenge-dismissed-for-insufficient-federal-law-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2008/liability-action-admissibility-challenge-dismissed-for-insufficient-federal-law-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2008/liability-action-admissibility-challenge-dismissed-for-insufficient-federal-law-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2008/liability-action-admissibility-challenge-dismissed-for-insufficient-federal-law-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_347-2007/federal-supreme-court-upholds-taxation-of-back-income-from-pyramid-scheme-investments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2007/federal-supreme-court-upholds-taxation-of-back-income-from-pyramid-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_347-2007/federal-supreme-court-upholds-taxation-of-back-income-from-pyramid-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_347-2007/federal-supreme-court-upholds-taxation-of-back-income-from-pyramid-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_347-2007/federal-supreme-court-upholds-taxation-of-back-income-from-pyramid-scheme-investments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_347-2007/federal-supreme-court-upholds-taxation-of-back-income-from-pyramid-scheme-investments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2024/federal-supreme-court-upholds-revocation-of-agricultural-operation-recognition-due-to-lack-of-autonomy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2024/federal-supreme-court-upholds-revocation-of-agricultural-operation-recognition-due-to-lack-of-autonomy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2024/federal-supreme-court-upholds-revocation-of-agricultural-operation-recognition-due-to-lack-of-autonomy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2024/federal-supreme-court-upholds-revocation-of-agricultural-operation-recognition-due-to-lack-of-autonomy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2024/federal-supreme-court-upholds-revocation-of-agricultural-operation-recognition-due-to-lack-of-autonomy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2024/federal-supreme-court-upholds-revocation-of-agricultural-operation-recognition-due-to-lack-of-autonomy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2023/cpa-ca-seeking-swiss-audit-admission-denied-due-to-lack-of-uk-statutory-auditor-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2023/cpa-ca-seeking-swiss-audit-admission-denied-due-to-lack-of-uk-statutory-auditor-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2023/cpa-ca-seeking-swiss-audit-admission-denied-due-to-lack-of-uk-statutory-auditor-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2023/cpa-ca-seeking-swiss-audit-admission-denied-due-to-lack-of-uk-statutory-auditor-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2023/cpa-ca-seeking-swiss-audit-admission-denied-due-to-lack-of-uk-statutory-auditor-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2023/cpa-ca-seeking-swiss-audit-admission-denied-due-to-lack-of-uk-statutory-auditor-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2022/autistic-child-placement-special-vs-integrative-schooling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2022/autistic-child-placement-special-vs-integrative-schooling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2022/autistic-child-placement-special-vs-integrative-schooling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2022/autistic-child-placement-special-vs-integrative-schooling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2022/autistic-child-placement-special-vs-integrative-schooling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2022/autistic-child-placement-special-vs-integrative-schooling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2021/family-reunification-post-deportation-due-to-serious-crime-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2021/family-reunification-post-deportation-due-to-serious-crime-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2021/family-reunification-post-deportation-due-to-serious-crime-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2021/family-reunification-post-deportation-due-to-serious-crime-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2021/family-reunification-post-deportation-due-to-serious-crime-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2021/family-reunification-post-deportation-due-to-serious-crime-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2020/taxpayers-failure-to-cooperate-justifies-estimated-assessment-using-mixed-method-and-treatment-of-debt-waiver-as-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2020/taxpayers-failure-to-cooperate-justifies-estimated-assessment-using-mixed-method-and-treatment-of-debt-waiver-as-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2020/taxpayers-failure-to-cooperate-justifies-estimated-assessment-using-mixed-method-and-treatment-of-debt-waiver-as-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2020/taxpayers-failure-to-cooperate-justifies-estimated-assessment-using-mixed-method-and-treatment-of-debt-waiver-as-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2020/taxpayers-failure-to-cooperate-justifies-estimated-assessment-using-mixed-method-and-treatment-of-debt-waiver-as-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2020/taxpayers-failure-to-cooperate-justifies-estimated-assessment-using-mixed-method-and-treatment-of-debt-waiver-as-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2019/recourse-against-counsel-disqualification-based-on-alleged-conflict-of-interest-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2019/recourse-against-counsel-disqualification-based-on-alleged-conflict-of-interest-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2019/recourse-against-counsel-disqualification-based-on-alleged-conflict-of-interest-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2019/recourse-against-counsel-disqualification-based-on-alleged-conflict-of-interest-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2019/recourse-against-counsel-disqualification-based-on-alleged-conflict-of-interest-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2019/recourse-against-counsel-disqualification-based-on-alleged-conflict-of-interest-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2018/taxation-of-real-estate-gain-as-professional-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2018/taxation-of-real-estate-gain-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2018/taxation-of-real-estate-gain-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2018/taxation-of-real-estate-gain-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2018/taxation-of-real-estate-gain-as-professional-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2018/taxation-of-real-estate-gain-as-professional-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-kosovan-national-due-to-lack-of-contact-with-child-and-failed-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-kosovan-national-due-to-lack-of-contact-with-child-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-kosovan-national-due-to-lack-of-contact-with-child-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-kosovan-national-due-to-lack-of-contact-with-child-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-kosovan-national-due-to-lack-of-contact-with-child-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-kosovan-national-due-to-lack-of-contact-with-child-and-failed-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2016/turkish-appellant-v-switzerland-denial-of-residence-permit-due-to-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2016/turkish-appellant-v-switzerland-denial-of-residence-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2016/turkish-appellant-v-switzerland-denial-of-residence-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2016/turkish-appellant-v-switzerland-denial-of-residence-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2016/turkish-appellant-v-switzerland-denial-of-residence-permit-due-to-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2016/turkish-appellant-v-switzerland-denial-of-residence-permit-due-to-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2015/applicants-v-state-council-regarding-settlement-permit-revocation-and-procedural-default</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2015/applicants-v-state-council-regarding-settlement-permit-revocation-and-procedural-default"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2015/applicants-v-state-council-regarding-settlement-permit-revocation-and-procedural-default"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2015/applicants-v-state-council-regarding-settlement-permit-revocation-and-procedural-default"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2015/applicants-v-state-council-regarding-settlement-permit-revocation-and-procedural-default"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2015/applicants-v-state-council-regarding-settlement-permit-revocation-and-procedural-default"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2013/contract-award-challenge-regarding-ct-scanner-specifications-and-tender-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2013/contract-award-challenge-regarding-ct-scanner-specifications-and-tender-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2013/contract-award-challenge-regarding-ct-scanner-specifications-and-tender-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2013/contract-award-challenge-regarding-ct-scanner-specifications-and-tender-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2013/contract-award-challenge-regarding-ct-scanner-specifications-and-tender-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2013/contract-award-challenge-regarding-ct-scanner-specifications-and-tender-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2012/applicant-subject-to-entry-ban-detained-after-asylum-filing-following-illegal-re-entry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2012/applicant-subject-to-entry-ban-detained-after-asylum-filing-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2012/applicant-subject-to-entry-ban-detained-after-asylum-filing-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2012/applicant-subject-to-entry-ban-detained-after-asylum-filing-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2012/applicant-subject-to-entry-ban-detained-after-asylum-filing-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2012/applicant-subject-to-entry-ban-detained-after-asylum-filing-following-illegal-re-entry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2011/expulsion-of-settlement-permit-holder-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2011/expulsion-of-settlement-permit-holder-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2011/expulsion-of-settlement-permit-holder-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2011/expulsion-of-settlement-permit-holder-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2011/expulsion-of-settlement-permit-holder-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2011/expulsion-of-settlement-permit-holder-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2010/student-compensation-claim-against-university-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2010/student-compensation-claim-against-university-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2010/student-compensation-claim-against-university-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2010/student-compensation-claim-against-university-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2010/student-compensation-claim-against-university-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2010/student-compensation-claim-against-university-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2009/casino-tax-reduction-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2009/casino-tax-reduction-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2009/casino-tax-reduction-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2009/casino-tax-reduction-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2009/casino-tax-reduction-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2009/casino-tax-reduction-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2008/spanish-citizen-residence-permit-refusal-upheld-due-to-insufficient-funds-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2008/spanish-citizen-residence-permit-refusal-upheld-due-to-insufficient-funds-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2008/spanish-citizen-residence-permit-refusal-upheld-due-to-insufficient-funds-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2008/spanish-citizen-residence-permit-refusal-upheld-due-to-insufficient-funds-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2008/spanish-citizen-residence-permit-refusal-upheld-due-to-insufficient-funds-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2008/spanish-citizen-residence-permit-refusal-upheld-due-to-insufficient-funds-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_346-2007/basel-stadt-and-solothurn-double-taxation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2007/basel-stadt-and-solothurn-double-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_346-2007/basel-stadt-and-solothurn-double-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_346-2007/basel-stadt-and-solothurn-double-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_346-2007/basel-stadt-and-solothurn-double-taxation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_346-2007/basel-stadt-and-solothurn-double-taxation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2025/us-national-s-residence-permit-denied-despite-mother-s-need-for-care</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2025/us-national-s-residence-permit-denied-despite-mother-s-need-for-care"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2025/us-national-s-residence-permit-denied-despite-mother-s-need-for-care"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2025/us-national-s-residence-permit-denied-despite-mother-s-need-for-care"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2025/us-national-s-residence-permit-denied-despite-mother-s-need-for-care"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2025/us-national-s-residence-permit-denied-despite-mother-s-need-for-care"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2024/piggery-autonomy-claim-rejected-due-to-inter-company-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2024/piggery-autonomy-claim-rejected-due-to-inter-company-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2024/piggery-autonomy-claim-rejected-due-to-inter-company-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2024/piggery-autonomy-claim-rejected-due-to-inter-company-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2024/piggery-autonomy-claim-rejected-due-to-inter-company-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2024/piggery-autonomy-claim-rejected-due-to-inter-company-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2023/portuguese-national-brazilian-husband-non-renewal-of-eu-efta-residence-permits-due-to-failure-to-qualify-as-workers-or-self-employed-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2023/portuguese-national-brazilian-husband-non-renewal-of-eu-efta-residence-permits-due-to-failure-to-qualify-as-workers-or-self-employed-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2023/portuguese-national-brazilian-husband-non-renewal-of-eu-efta-residence-permits-due-to-failure-to-qualify-as-workers-or-self-employed-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2023/portuguese-national-brazilian-husband-non-renewal-of-eu-efta-residence-permits-due-to-failure-to-qualify-as-workers-or-self-employed-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2023/portuguese-national-brazilian-husband-non-renewal-of-eu-efta-residence-permits-due-to-failure-to-qualify-as-workers-or-self-employed-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2023/portuguese-national-brazilian-husband-non-renewal-of-eu-efta-residence-permits-due-to-failure-to-qualify-as-workers-or-self-employed-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2022/company-fails-to-file-returns-revision-denied-due-to-lack-of-diligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2022/company-fails-to-file-returns-revision-denied-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2022/company-fails-to-file-returns-revision-denied-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2022/company-fails-to-file-returns-revision-denied-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2022/company-fails-to-file-returns-revision-denied-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2022/company-fails-to-file-returns-revision-denied-due-to-lack-of-diligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2021/taxation-of-social-security-pension-and-constitutional-challenges-to-tax-rate-schedule</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2021/taxation-of-social-security-pension-and-constitutional-challenges-to-tax-rate-schedule"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2021/taxation-of-social-security-pension-and-constitutional-challenges-to-tax-rate-schedule"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2021/taxation-of-social-security-pension-and-constitutional-challenges-to-tax-rate-schedule"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2021/taxation-of-social-security-pension-and-constitutional-challenges-to-tax-rate-schedule"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2021/taxation-of-social-security-pension-and-constitutional-challenges-to-tax-rate-schedule"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2020/federal-tax-administration-v-partner-of-dissolved-simple-partnership-vat-liability-and-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2020/federal-tax-administration-v-partner-of-dissolved-simple-partnership-vat-liability-and-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2020/federal-tax-administration-v-partner-of-dissolved-simple-partnership-vat-liability-and-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2020/federal-tax-administration-v-partner-of-dissolved-simple-partnership-vat-liability-and-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2020/federal-tax-administration-v-partner-of-dissolved-simple-partnership-vat-liability-and-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2020/federal-tax-administration-v-partner-of-dissolved-simple-partnership-vat-liability-and-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2019/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-marriage-of-convenience-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2019/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-marriage-of-convenience-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2019/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-marriage-of-convenience-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2019/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-marriage-of-convenience-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2019/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-marriage-of-convenience-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2019/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-marriage-of-convenience-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2018/residence-permit-revocation-appeal-dismissal-due-to-untimely-filing-and-gross-negligence-of-counsel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2018/residence-permit-revocation-appeal-dismissal-due-to-untimely-filing-and-gross-negligence-of-counsel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2018/residence-permit-revocation-appeal-dismissal-due-to-untimely-filing-and-gross-negligence-of-counsel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2018/residence-permit-revocation-appeal-dismissal-due-to-untimely-filing-and-gross-negligence-of-counsel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2018/residence-permit-revocation-appeal-dismissal-due-to-untimely-filing-and-gross-negligence-of-counsel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2018/residence-permit-revocation-appeal-dismissal-due-to-untimely-filing-and-gross-negligence-of-counsel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2017/nurse-s-permanent-ban-for-sexual-misconduct-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2017/nurse-s-permanent-ban-for-sexual-misconduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2017/nurse-s-permanent-ban-for-sexual-misconduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2017/nurse-s-permanent-ban-for-sexual-misconduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2017/nurse-s-permanent-ban-for-sexual-misconduct-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2017/nurse-s-permanent-ban-for-sexual-misconduct-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2016/apothecary-license-renewal-period-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2016/apothecary-license-renewal-period-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2016/apothecary-license-renewal-period-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2016/apothecary-license-renewal-period-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2016/apothecary-license-renewal-period-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2016/apothecary-license-renewal-period-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2015/y-v-finma-public-deposits-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2015/y-v-finma-public-deposits-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2015/y-v-finma-public-deposits-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2015/y-v-finma-public-deposits-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2015/y-v-finma-public-deposits-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2015/y-v-finma-public-deposits-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2014/physiotherapists-denied-admission-to-osteopathy-exam-over-training-hour-and-practice-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2014/physiotherapists-denied-admission-to-osteopathy-exam-over-training-hour-and-practice-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2014/physiotherapists-denied-admission-to-osteopathy-exam-over-training-hour-and-practice-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2014/physiotherapists-denied-admission-to-osteopathy-exam-over-training-hour-and-practice-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2014/physiotherapists-denied-admission-to-osteopathy-exam-over-training-hour-and-practice-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2014/physiotherapists-denied-admission-to-osteopathy-exam-over-training-hour-and-practice-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2013/jamaican-national-family-residence-permit-denial-overruled-due-to-child-s-birth-ultimately-denied-due-to-criminal-record-and-public-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2013/jamaican-national-family-residence-permit-denial-overruled-due-to-child-s-birth-ultimately-denied-due-to-criminal-record-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2013/jamaican-national-family-residence-permit-denial-overruled-due-to-child-s-birth-ultimately-denied-due-to-criminal-record-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2013/jamaican-national-family-residence-permit-denial-overruled-due-to-child-s-birth-ultimately-denied-due-to-criminal-record-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2013/jamaican-national-family-residence-permit-denial-overruled-due-to-child-s-birth-ultimately-denied-due-to-criminal-record-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2013/jamaican-national-family-residence-permit-denial-overruled-due-to-child-s-birth-ultimately-denied-due-to-criminal-record-and-public-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2012/restaurant-license-holder-v-cantonal-authorities-equal-treatment-in-injustice-and-smoking-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2012/restaurant-license-holder-v-cantonal-authorities-equal-treatment-in-injustice-and-smoking-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2012/restaurant-license-holder-v-cantonal-authorities-equal-treatment-in-injustice-and-smoking-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2012/restaurant-license-holder-v-cantonal-authorities-equal-treatment-in-injustice-and-smoking-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2012/restaurant-license-holder-v-cantonal-authorities-equal-treatment-in-injustice-and-smoking-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2012/restaurant-license-holder-v-cantonal-authorities-equal-treatment-in-injustice-and-smoking-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2011/serbian-national-expulsion-upheld-due-to-social-assistance-reliance-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2011/serbian-national-expulsion-upheld-due-to-social-assistance-reliance-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2011/serbian-national-expulsion-upheld-due-to-social-assistance-reliance-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2011/serbian-national-expulsion-upheld-due-to-social-assistance-reliance-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2011/serbian-national-expulsion-upheld-due-to-social-assistance-reliance-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2011/serbian-national-expulsion-upheld-due-to-social-assistance-reliance-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2010/hotel-restaurant-permit-revocation-appeal-and-failure-to-exhaust-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2010/hotel-restaurant-permit-revocation-appeal-and-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2010/hotel-restaurant-permit-revocation-appeal-and-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2010/hotel-restaurant-permit-revocation-appeal-and-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2010/hotel-restaurant-permit-revocation-appeal-and-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2010/hotel-restaurant-permit-revocation-appeal-and-failure-to-exhaust-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2009/mother-s-adult-daughter-denied-residence-permit-due-to-dependency-and-age</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2009/mother-s-adult-daughter-denied-residence-permit-due-to-dependency-and-age"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2009/mother-s-adult-daughter-denied-residence-permit-due-to-dependency-and-age"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2009/mother-s-adult-daughter-denied-residence-permit-due-to-dependency-and-age"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2009/mother-s-adult-daughter-denied-residence-permit-due-to-dependency-and-age"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2009/mother-s-adult-daughter-denied-residence-permit-due-to-dependency-and-age"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_345-2007/supreme-court-upholds-insurer-s-amortization-of-pre-regulation-acquisition-costs-against-collective-pension-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2007/supreme-court-upholds-insurer-s-amortization-of-pre-regulation-acquisition-costs-against-collective-pension-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_345-2007/supreme-court-upholds-insurer-s-amortization-of-pre-regulation-acquisition-costs-against-collective-pension-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_345-2007/supreme-court-upholds-insurer-s-amortization-of-pre-regulation-acquisition-costs-against-collective-pension-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_345-2007/supreme-court-upholds-insurer-s-amortization-of-pre-regulation-acquisition-costs-against-collective-pension-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_345-2007/supreme-court-upholds-insurer-s-amortization-of-pre-regulation-acquisition-costs-against-collective-pension-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2024/challenge-to-protective-measures-and-claim-for-damages-against-police-and-court-officials</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2024/challenge-to-protective-measures-and-claim-for-damages-against-police-and-court-officials"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2024/challenge-to-protective-measures-and-claim-for-damages-against-police-and-court-officials"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2024/challenge-to-protective-measures-and-claim-for-damages-against-police-and-court-officials"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2024/challenge-to-protective-measures-and-claim-for-damages-against-police-and-court-officials"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2024/challenge-to-protective-measures-and-claim-for-damages-against-police-and-court-officials"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2023/federal-supreme-court-rejects-family-reunification-for-expelled-husband-with-significant-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2023/federal-supreme-court-rejects-family-reunification-for-expelled-husband-with-significant-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2023/federal-supreme-court-rejects-family-reunification-for-expelled-husband-with-significant-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2023/federal-supreme-court-rejects-family-reunification-for-expelled-husband-with-significant-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2023/federal-supreme-court-rejects-family-reunification-for-expelled-husband-with-significant-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2023/federal-supreme-court-rejects-family-reunification-for-expelled-husband-with-significant-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2022/petitioner-v-covid-19-ordinance-on-certificates-regarding-recovery-certificate-based-on-lymphocyte-analysis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2022/petitioner-v-covid-19-ordinance-on-certificates-regarding-recovery-certificate-based-on-lymphocyte-analysis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2022/petitioner-v-covid-19-ordinance-on-certificates-regarding-recovery-certificate-based-on-lymphocyte-analysis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2022/petitioner-v-covid-19-ordinance-on-certificates-regarding-recovery-certificate-based-on-lymphocyte-analysis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2022/petitioner-v-covid-19-ordinance-on-certificates-regarding-recovery-certificate-based-on-lymphocyte-analysis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2022/petitioner-v-covid-19-ordinance-on-certificates-regarding-recovery-certificate-based-on-lymphocyte-analysis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2021/municipality-s-appeal-on-water-fee-refund-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2021/municipality-s-appeal-on-water-fee-refund-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2021/municipality-s-appeal-on-water-fee-refund-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2021/municipality-s-appeal-on-water-fee-refund-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2021/municipality-s-appeal-on-water-fee-refund-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2021/municipality-s-appeal-on-water-fee-refund-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2020/claimant-v-canton-and-district-judge-ifp-denial-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2020/claimant-v-canton-and-district-judge-ifp-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2020/claimant-v-canton-and-district-judge-ifp-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2020/claimant-v-canton-and-district-judge-ifp-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2020/claimant-v-canton-and-district-judge-ifp-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2020/claimant-v-canton-and-district-judge-ifp-denial-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2019/iraqi-national-s-appeal-against-refusal-of-preparatory-residence-permit-for-marriage-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2019/iraqi-national-s-appeal-against-refusal-of-preparatory-residence-permit-for-marriage-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2019/iraqi-national-s-appeal-against-refusal-of-preparatory-residence-permit-for-marriage-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2019/iraqi-national-s-appeal-against-refusal-of-preparatory-residence-permit-for-marriage-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2019/iraqi-national-s-appeal-against-refusal-of-preparatory-residence-permit-for-marriage-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2019/iraqi-national-s-appeal-against-refusal-of-preparatory-residence-permit-for-marriage-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2018/swiss-withholding-tax-refund-denial-for-complex-structure-beneficiary</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2018/swiss-withholding-tax-refund-denial-for-complex-structure-beneficiary"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2018/swiss-withholding-tax-refund-denial-for-complex-structure-beneficiary"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2018/swiss-withholding-tax-refund-denial-for-complex-structure-beneficiary"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2018/swiss-withholding-tax-refund-denial-for-complex-structure-beneficiary"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2018/swiss-withholding-tax-refund-denial-for-complex-structure-beneficiary"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2017/federal-office-of-justice-v-company-mootness-due-to-bankruptcy-and-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2017/federal-office-of-justice-v-company-mootness-due-to-bankruptcy-and-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2017/federal-office-of-justice-v-company-mootness-due-to-bankruptcy-and-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2017/federal-office-of-justice-v-company-mootness-due-to-bankruptcy-and-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2017/federal-office-of-justice-v-company-mootness-due-to-bankruptcy-and-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2017/federal-office-of-justice-v-company-mootness-due-to-bankruptcy-and-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2016/french-national-v-switzerland-entry-ban-for-repeated-serious-traffic-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2016/french-national-v-switzerland-entry-ban-for-repeated-serious-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2016/french-national-v-switzerland-entry-ban-for-repeated-serious-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2016/french-national-v-switzerland-entry-ban-for-repeated-serious-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2016/french-national-v-switzerland-entry-ban-for-repeated-serious-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2016/french-national-v-switzerland-entry-ban-for-repeated-serious-traffic-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2015/afghan-nationals-v-state-secretariat-for-migration-asylum-reconsideration-and-temporary-admission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2015/afghan-nationals-v-state-secretariat-for-migration-asylum-reconsideration-and-temporary-admission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2015/afghan-nationals-v-state-secretariat-for-migration-asylum-reconsideration-and-temporary-admission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2015/afghan-nationals-v-state-secretariat-for-migration-asylum-reconsideration-and-temporary-admission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2015/afghan-nationals-v-state-secretariat-for-migration-asylum-reconsideration-and-temporary-admission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2015/afghan-nationals-v-state-secretariat-for-migration-asylum-reconsideration-and-temporary-admission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2014/appeal-inadmissible-cantonal-first-instance-decision-on-recusal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2014/appeal-inadmissible-cantonal-first-instance-decision-on-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2014/appeal-inadmissible-cantonal-first-instance-decision-on-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2014/appeal-inadmissible-cantonal-first-instance-decision-on-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2014/appeal-inadmissible-cantonal-first-instance-decision-on-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2014/appeal-inadmissible-cantonal-first-instance-decision-on-recusal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2013/professor-v-university-hospital-and-university-data-refusal-and-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2013/professor-v-university-hospital-and-university-data-refusal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2013/professor-v-university-hospital-and-university-data-refusal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2013/professor-v-university-hospital-and-university-data-refusal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2013/professor-v-university-hospital-and-university-data-refusal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2013/professor-v-university-hospital-and-university-data-refusal-and-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2012/resident-v-cantonal-court-cost-advance-non-payment-leading-to-dismissal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2012/resident-v-cantonal-court-cost-advance-non-payment-leading-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2012/resident-v-cantonal-court-cost-advance-non-payment-leading-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2012/resident-v-cantonal-court-cost-advance-non-payment-leading-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2012/resident-v-cantonal-court-cost-advance-non-payment-leading-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2012/resident-v-cantonal-court-cost-advance-non-payment-leading-to-dismissal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2011/revocation-of-settlement-permit-for-habitual-foreign-delinquent-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2011/revocation-of-settlement-permit-for-habitual-foreign-delinquent-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2011/revocation-of-settlement-permit-for-habitual-foreign-delinquent-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2011/revocation-of-settlement-permit-for-habitual-foreign-delinquent-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2011/revocation-of-settlement-permit-for-habitual-foreign-delinquent-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2011/revocation-of-settlement-permit-for-habitual-foreign-delinquent-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2009/guinean-national-detention-for-deportation-and-marriage-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2009/guinean-national-detention-for-deportation-and-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2009/guinean-national-detention-for-deportation-and-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2009/guinean-national-detention-for-deportation-and-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2009/guinean-national-detention-for-deportation-and-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2009/guinean-national-detention-for-deportation-and-marriage-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2008/meat-processing-company-night-and-sunday-work-permit-appeals-against-union-standing-and-permit-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2008/meat-processing-company-night-and-sunday-work-permit-appeals-against-union-standing-and-permit-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2008/meat-processing-company-night-and-sunday-work-permit-appeals-against-union-standing-and-permit-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2008/meat-processing-company-night-and-sunday-work-permit-appeals-against-union-standing-and-permit-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2008/meat-processing-company-night-and-sunday-work-permit-appeals-against-union-standing-and-permit-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2008/meat-processing-company-night-and-sunday-work-permit-appeals-against-union-standing-and-permit-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_344-2007/lawyer-fined-for-unauthorized-retention-of-criminal-investigation-files</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2007/lawyer-fined-for-unauthorized-retention-of-criminal-investigation-files"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_344-2007/lawyer-fined-for-unauthorized-retention-of-criminal-investigation-files"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_344-2007/lawyer-fined-for-unauthorized-retention-of-criminal-investigation-files"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_344-2007/lawyer-fined-for-unauthorized-retention-of-criminal-investigation-files"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_344-2007/lawyer-fined-for-unauthorized-retention-of-criminal-investigation-files"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2025/kosovo-national-v-switzerland-family-reunification-denial-based-on-financial-self-sufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2025/kosovo-national-v-switzerland-family-reunification-denial-based-on-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2025/kosovo-national-v-switzerland-family-reunification-denial-based-on-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2025/kosovo-national-v-switzerland-family-reunification-denial-based-on-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2025/kosovo-national-v-switzerland-family-reunification-denial-based-on-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2025/kosovo-national-v-switzerland-family-reunification-denial-based-on-financial-self-sufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2024/serbian-national-s-residence-permit-renewal-and-family-reunification-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2024/serbian-national-s-residence-permit-renewal-and-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2024/serbian-national-s-residence-permit-renewal-and-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2024/serbian-national-s-residence-permit-renewal-and-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2024/serbian-national-s-residence-permit-renewal-and-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2024/serbian-national-s-residence-permit-renewal-and-family-reunification-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2023/kosovan-national-s-residence-permit-appeal-based-on-alleged-genuine-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2023/kosovan-national-s-residence-permit-appeal-based-on-alleged-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2023/kosovan-national-s-residence-permit-appeal-based-on-alleged-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2023/kosovan-national-s-residence-permit-appeal-based-on-alleged-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2023/kosovan-national-s-residence-permit-appeal-based-on-alleged-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2023/kosovan-national-s-residence-permit-appeal-based-on-alleged-genuine-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2022/swiss-federal-supreme-court-upholds-denial-of-residence-to-congolese-father-lacking-strong-affective-ties-to-minor-swiss-son</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2022/swiss-federal-supreme-court-upholds-denial-of-residence-to-congolese-father-lacking-strong-affective-ties-to-minor-swiss-son"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2022/swiss-federal-supreme-court-upholds-denial-of-residence-to-congolese-father-lacking-strong-affective-ties-to-minor-swiss-son"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2022/swiss-federal-supreme-court-upholds-denial-of-residence-to-congolese-father-lacking-strong-affective-ties-to-minor-swiss-son"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2022/swiss-federal-supreme-court-upholds-denial-of-residence-to-congolese-father-lacking-strong-affective-ties-to-minor-swiss-son"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2022/swiss-federal-supreme-court-upholds-denial-of-residence-to-congolese-father-lacking-strong-affective-ties-to-minor-swiss-son"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2021/kosovan-national-v-cantonal-court-hardship-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2021/kosovan-national-v-cantonal-court-hardship-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2021/kosovan-national-v-cantonal-court-hardship-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2021/kosovan-national-v-cantonal-court-hardship-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2021/kosovan-national-v-cantonal-court-hardship-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2021/kosovan-national-v-cantonal-court-hardship-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2020/financial-institution-v-competition-authority-witness-summons-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2020/financial-institution-v-competition-authority-witness-summons-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2020/financial-institution-v-competition-authority-witness-summons-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2020/financial-institution-v-competition-authority-witness-summons-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2020/financial-institution-v-competition-authority-witness-summons-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2020/financial-institution-v-competition-authority-witness-summons-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2019/swiss-trust-company-vs-tax-authority-on-transfer-pricing-methodology</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2019/swiss-trust-company-vs-tax-authority-on-transfer-pricing-methodology"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2019/swiss-trust-company-vs-tax-authority-on-transfer-pricing-methodology"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2019/swiss-trust-company-vs-tax-authority-on-transfer-pricing-methodology"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2019/swiss-trust-company-vs-tax-authority-on-transfer-pricing-methodology"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2019/swiss-trust-company-vs-tax-authority-on-transfer-pricing-methodology"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2018/hookah-tobacco-classification-and-taxation-under-tobacco-tax-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2018/hookah-tobacco-classification-and-taxation-under-tobacco-tax-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2018/hookah-tobacco-classification-and-taxation-under-tobacco-tax-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2018/hookah-tobacco-classification-and-taxation-under-tobacco-tax-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2018/hookah-tobacco-classification-and-taxation-under-tobacco-tax-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2018/hookah-tobacco-classification-and-taxation-under-tobacco-tax-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2017/pre-school-authorization-revocation-upheld-after-criminal-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2017/pre-school-authorization-revocation-upheld-after-criminal-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2017/pre-school-authorization-revocation-upheld-after-criminal-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2017/pre-school-authorization-revocation-upheld-after-criminal-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2017/pre-school-authorization-revocation-upheld-after-criminal-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2017/pre-school-authorization-revocation-upheld-after-criminal-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2015/taxation-of-usufructuary-property-ownership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2015/taxation-of-usufructuary-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2015/taxation-of-usufructuary-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2015/taxation-of-usufructuary-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2015/taxation-of-usufructuary-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2015/taxation-of-usufructuary-property-ownership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2014/kosovan-citizen-residency-permit-refusal-based-on-insufficient-spousal-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2014/kosovan-citizen-residency-permit-refusal-based-on-insufficient-spousal-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2014/kosovan-citizen-residency-permit-refusal-based-on-insufficient-spousal-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2014/kosovan-citizen-residency-permit-refusal-based-on-insufficient-spousal-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2014/kosovan-citizen-residency-permit-refusal-based-on-insufficient-spousal-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2014/kosovan-citizen-residency-permit-refusal-based-on-insufficient-spousal-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2013/chilean-national-denied-stay-extension-after-study-permit-expiration-despite-marriage-to-swiss-citizen-due-to-lack-of-genuine-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2013/chilean-national-denied-stay-extension-after-study-permit-expiration-despite-marriage-to-swiss-citizen-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2013/chilean-national-denied-stay-extension-after-study-permit-expiration-despite-marriage-to-swiss-citizen-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2013/chilean-national-denied-stay-extension-after-study-permit-expiration-despite-marriage-to-swiss-citizen-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2013/chilean-national-denied-stay-extension-after-study-permit-expiration-despite-marriage-to-swiss-citizen-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2013/chilean-national-denied-stay-extension-after-study-permit-expiration-despite-marriage-to-swiss-citizen-due-to-lack-of-genuine-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2012/iraqi-national-v-cantonal-court-advanced-cost-deposit-payment-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2012/iraqi-national-v-cantonal-court-advanced-cost-deposit-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2012/iraqi-national-v-cantonal-court-advanced-cost-deposit-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2012/iraqi-national-v-cantonal-court-advanced-cost-deposit-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2012/iraqi-national-v-cantonal-court-advanced-cost-deposit-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2012/iraqi-national-v-cantonal-court-advanced-cost-deposit-payment-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2011/taxpayer-entitled-to-full-commuter-mileage-deduction-absent-cogent-reasons-for-discrepancy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2011/taxpayer-entitled-to-full-commuter-mileage-deduction-absent-cogent-reasons-for-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2011/taxpayer-entitled-to-full-commuter-mileage-deduction-absent-cogent-reasons-for-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2011/taxpayer-entitled-to-full-commuter-mileage-deduction-absent-cogent-reasons-for-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2011/taxpayer-entitled-to-full-commuter-mileage-deduction-absent-cogent-reasons-for-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2011/taxpayer-entitled-to-full-commuter-mileage-deduction-absent-cogent-reasons-for-discrepancy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2010/swiss-telecom-fine-annulled-over-mobile-termination-rates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2010/swiss-telecom-fine-annulled-over-mobile-termination-rates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2010/swiss-telecom-fine-annulled-over-mobile-termination-rates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2010/swiss-telecom-fine-annulled-over-mobile-termination-rates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2010/swiss-telecom-fine-annulled-over-mobile-termination-rates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2010/swiss-telecom-fine-annulled-over-mobile-termination-rates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2009/turkish-national-s-residence-permit-non-renewal-upheld-due-to-abusive-marriage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2009/turkish-national-s-residence-permit-non-renewal-upheld-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2009/turkish-national-s-residence-permit-non-renewal-upheld-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2009/turkish-national-s-residence-permit-non-renewal-upheld-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2009/turkish-national-s-residence-permit-non-renewal-upheld-due-to-abusive-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2009/turkish-national-s-residence-permit-non-renewal-upheld-due-to-abusive-marriage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2008/minor-foreigner-s-family-reunification-refusal-upheld-despite-grandparents-declining-health</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2008/minor-foreigner-s-family-reunification-refusal-upheld-despite-grandparents-declining-health"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2008/minor-foreigner-s-family-reunification-refusal-upheld-despite-grandparents-declining-health"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2008/minor-foreigner-s-family-reunification-refusal-upheld-despite-grandparents-declining-health"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2008/minor-foreigner-s-family-reunification-refusal-upheld-despite-grandparents-declining-health"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2008/minor-foreigner-s-family-reunification-refusal-upheld-despite-grandparents-declining-health"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_343-2007/annulment-of-citizenship-and-refusal-of-residence-permit-based-on-marriage-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2007/annulment-of-citizenship-and-refusal-of-residence-permit-based-on-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_343-2007/annulment-of-citizenship-and-refusal-of-residence-permit-based-on-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_343-2007/annulment-of-citizenship-and-refusal-of-residence-permit-based-on-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_343-2007/annulment-of-citizenship-and-refusal-of-residence-permit-based-on-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_343-2007/annulment-of-citizenship-and-refusal-of-residence-permit-based-on-marriage-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2023/indian-national-v-zurich-migration-office-fnia-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2023/indian-national-v-zurich-migration-office-fnia-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2023/indian-national-v-zurich-migration-office-fnia-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2023/indian-national-v-zurich-migration-office-fnia-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2023/indian-national-v-zurich-migration-office-fnia-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2023/indian-national-v-zurich-migration-office-fnia-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2022/fitness-center-v-cantonal-medical-service-annulment-of-closure-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2022/fitness-center-v-cantonal-medical-service-annulment-of-closure-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2022/fitness-center-v-cantonal-medical-service-annulment-of-closure-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2022/fitness-center-v-cantonal-medical-service-annulment-of-closure-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2022/fitness-center-v-cantonal-medical-service-annulment-of-closure-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2022/fitness-center-v-cantonal-medical-service-annulment-of-closure-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2021/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2021/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2021/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2021/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2021/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2021/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-lack-of-integration-and-criminal-conduct-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2020/financial-institution-appeal-against-witness-summons-in-cartel-investigation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2020/financial-institution-appeal-against-witness-summons-in-cartel-investigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2020/financial-institution-appeal-against-witness-summons-in-cartel-investigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2020/financial-institution-appeal-against-witness-summons-in-cartel-investigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2020/financial-institution-appeal-against-witness-summons-in-cartel-investigation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2020/financial-institution-appeal-against-witness-summons-in-cartel-investigation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2019/revocation-of-taxi-driver-s-permit-due-to-indefinite-cessation-of-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2019/revocation-of-taxi-driver-s-permit-due-to-indefinite-cessation-of-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2019/revocation-of-taxi-driver-s-permit-due-to-indefinite-cessation-of-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2019/revocation-of-taxi-driver-s-permit-due-to-indefinite-cessation-of-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2019/revocation-of-taxi-driver-s-permit-due-to-indefinite-cessation-of-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2019/revocation-of-taxi-driver-s-permit-due-to-indefinite-cessation-of-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2018/public-law-appeal-inadmissible-due-to-lack-of-prior-cantonal-participation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2018/public-law-appeal-inadmissible-due-to-lack-of-prior-cantonal-participation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2018/public-law-appeal-inadmissible-due-to-lack-of-prior-cantonal-participation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2018/public-law-appeal-inadmissible-due-to-lack-of-prior-cantonal-participation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2018/public-law-appeal-inadmissible-due-to-lack-of-prior-cantonal-participation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2018/public-law-appeal-inadmissible-due-to-lack-of-prior-cantonal-participation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2017/corporation-tax-assessment-hidden-profit-distribution-via-vehicle-rent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2017/corporation-tax-assessment-hidden-profit-distribution-via-vehicle-rent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2017/corporation-tax-assessment-hidden-profit-distribution-via-vehicle-rent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2017/corporation-tax-assessment-hidden-profit-distribution-via-vehicle-rent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2017/corporation-tax-assessment-hidden-profit-distribution-via-vehicle-rent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2017/corporation-tax-assessment-hidden-profit-distribution-via-vehicle-rent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2016/estate-tax-liability-on-unwithdrawn-ponzi-scheme-profits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2016/estate-tax-liability-on-unwithdrawn-ponzi-scheme-profits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2016/estate-tax-liability-on-unwithdrawn-ponzi-scheme-profits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2016/estate-tax-liability-on-unwithdrawn-ponzi-scheme-profits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2016/estate-tax-liability-on-unwithdrawn-ponzi-scheme-profits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2016/estate-tax-liability-on-unwithdrawn-ponzi-scheme-profits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2015/appeal-dismissed-for-untimely-submission-following-failure-to-pay-advance-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2015/appeal-dismissed-for-untimely-submission-following-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2015/appeal-dismissed-for-untimely-submission-following-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2015/appeal-dismissed-for-untimely-submission-following-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2015/appeal-dismissed-for-untimely-submission-following-failure-to-pay-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2015/appeal-dismissed-for-untimely-submission-following-failure-to-pay-advance-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2014/federal-supreme-court-rules-on-agricultural-status-despite-parcel-wise-leasing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2014/federal-supreme-court-rules-on-agricultural-status-despite-parcel-wise-leasing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2014/federal-supreme-court-rules-on-agricultural-status-despite-parcel-wise-leasing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2014/federal-supreme-court-rules-on-agricultural-status-despite-parcel-wise-leasing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2014/federal-supreme-court-rules-on-agricultural-status-despite-parcel-wise-leasing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2014/federal-supreme-court-rules-on-agricultural-status-despite-parcel-wise-leasing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2012/serbian-national-s-residence-permit-denial-after-divorce-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2012/serbian-national-s-residence-permit-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2012/serbian-national-s-residence-permit-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2012/serbian-national-s-residence-permit-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2012/serbian-national-s-residence-permit-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2012/serbian-national-s-residence-permit-denial-after-divorce-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2011/tunisian-national-v-switzerland-residence-permit-revocation-post-divorce-under-fnia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2011/tunisian-national-v-switzerland-residence-permit-revocation-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2011/tunisian-national-v-switzerland-residence-permit-revocation-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2011/tunisian-national-v-switzerland-residence-permit-revocation-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2011/tunisian-national-v-switzerland-residence-permit-revocation-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2011/tunisian-national-v-switzerland-residence-permit-revocation-post-divorce-under-fnia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2010/cameroonian-national-s-detention-pending-deportation-upheld-due-to-identity-uncertainty-and-failure-to-challenge-detention-legality-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2010/cameroonian-national-s-detention-pending-deportation-upheld-due-to-identity-uncertainty-and-failure-to-challenge-detention-legality-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2010/cameroonian-national-s-detention-pending-deportation-upheld-due-to-identity-uncertainty-and-failure-to-challenge-detention-legality-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2010/cameroonian-national-s-detention-pending-deportation-upheld-due-to-identity-uncertainty-and-failure-to-challenge-detention-legality-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2010/cameroonian-national-s-detention-pending-deportation-upheld-due-to-identity-uncertainty-and-failure-to-challenge-detention-legality-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2010/cameroonian-national-s-detention-pending-deportation-upheld-due-to-identity-uncertainty-and-failure-to-challenge-detention-legality-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2009/turkish-national-v-swiss-authorities-residency-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2009/turkish-national-v-swiss-authorities-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2009/turkish-national-v-swiss-authorities-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2009/turkish-national-v-swiss-authorities-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2009/turkish-national-v-swiss-authorities-residency-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2009/turkish-national-v-swiss-authorities-residency-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2008/lawyer-s-appeal-against-professional-reprimand-following-jurisdictional-dispute-over-appellate-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2008/lawyer-s-appeal-against-professional-reprimand-following-jurisdictional-dispute-over-appellate-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2008/lawyer-s-appeal-against-professional-reprimand-following-jurisdictional-dispute-over-appellate-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2008/lawyer-s-appeal-against-professional-reprimand-following-jurisdictional-dispute-over-appellate-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2008/lawyer-s-appeal-against-professional-reprimand-following-jurisdictional-dispute-over-appellate-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2008/lawyer-s-appeal-against-professional-reprimand-following-jurisdictional-dispute-over-appellate-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_342-2007/taxi-concession-appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2007/taxi-concession-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_342-2007/taxi-concession-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_342-2007/taxi-concession-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_342-2007/taxi-concession-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_342-2007/taxi-concession-appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2025/foreign-national-s-appeal-on-legal-aid-for-moot-delay-of-justice-claim-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2025/foreign-national-s-appeal-on-legal-aid-for-moot-delay-of-justice-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2025/foreign-national-s-appeal-on-legal-aid-for-moot-delay-of-justice-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2025/foreign-national-s-appeal-on-legal-aid-for-moot-delay-of-justice-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2025/foreign-national-s-appeal-on-legal-aid-for-moot-delay-of-justice-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2025/foreign-national-s-appeal-on-legal-aid-for-moot-delay-of-justice-claim-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2024/somali-national-denied-family-reunification-due-to-untimely-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2024/somali-national-denied-family-reunification-due-to-untimely-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2024/somali-national-denied-family-reunification-due-to-untimely-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2024/somali-national-denied-family-reunification-due-to-untimely-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2024/somali-national-denied-family-reunification-due-to-untimely-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2024/somali-national-denied-family-reunification-due-to-untimely-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2023/environmental-organization-v-market-authorization-extension-for-tefluthrin-pesticide</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2023/environmental-organization-v-market-authorization-extension-for-tefluthrin-pesticide"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2023/environmental-organization-v-market-authorization-extension-for-tefluthrin-pesticide"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2023/environmental-organization-v-market-authorization-extension-for-tefluthrin-pesticide"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2023/environmental-organization-v-market-authorization-extension-for-tefluthrin-pesticide"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2023/environmental-organization-v-market-authorization-extension-for-tefluthrin-pesticide"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2022/kosovan-nationals-appeal-against-expulsion-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2022/kosovan-nationals-appeal-against-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2022/kosovan-nationals-appeal-against-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2022/kosovan-nationals-appeal-against-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2022/kosovan-nationals-appeal-against-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2022/kosovan-nationals-appeal-against-expulsion-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2021/claimant-v-canton-regarding-marriage-preparation-procedure-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2021/claimant-v-canton-regarding-marriage-preparation-procedure-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2021/claimant-v-canton-regarding-marriage-preparation-procedure-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2021/claimant-v-canton-regarding-marriage-preparation-procedure-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2021/claimant-v-canton-regarding-marriage-preparation-procedure-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2021/claimant-v-canton-regarding-marriage-preparation-procedure-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2020/federal-supreme-court-upholds-denial-of-annulment-for-failed-geneva-bar-examinations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2020/federal-supreme-court-upholds-denial-of-annulment-for-failed-geneva-bar-examinations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2020/federal-supreme-court-upholds-denial-of-annulment-for-failed-geneva-bar-examinations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2020/federal-supreme-court-upholds-denial-of-annulment-for-failed-geneva-bar-examinations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2020/federal-supreme-court-upholds-denial-of-annulment-for-failed-geneva-bar-examinations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2020/federal-supreme-court-upholds-denial-of-annulment-for-failed-geneva-bar-examinations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2019/foreign-national-appeal-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2019/foreign-national-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2019/foreign-national-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2019/foreign-national-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2019/foreign-national-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2019/foreign-national-appeal-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2018/serbian-national-v-residence-permit-revocation-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2018/serbian-national-v-residence-permit-revocation-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2018/serbian-national-v-residence-permit-revocation-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2018/serbian-national-v-residence-permit-revocation-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2018/serbian-national-v-residence-permit-revocation-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2018/serbian-national-v-residence-permit-revocation-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2017/landowner-s-recusal-request-rejected-in-agricultural-tenancy-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2017/landowner-s-recusal-request-rejected-in-agricultural-tenancy-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2017/landowner-s-recusal-request-rejected-in-agricultural-tenancy-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2017/landowner-s-recusal-request-rejected-in-agricultural-tenancy-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2017/landowner-s-recusal-request-rejected-in-agricultural-tenancy-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2017/landowner-s-recusal-request-rejected-in-agricultural-tenancy-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2016/appeal-against-refusal-to-modify-cantonal-residents-register-regarding-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2016/appeal-against-refusal-to-modify-cantonal-residents-register-regarding-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2016/appeal-against-refusal-to-modify-cantonal-residents-register-regarding-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2016/appeal-against-refusal-to-modify-cantonal-residents-register-regarding-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2016/appeal-against-refusal-to-modify-cantonal-residents-register-regarding-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2016/appeal-against-refusal-to-modify-cantonal-residents-register-regarding-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2015/tax-domicile-dispute-sham-move-to-undermine-residence-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2015/tax-domicile-dispute-sham-move-to-undermine-residence-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2015/tax-domicile-dispute-sham-move-to-undermine-residence-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2015/tax-domicile-dispute-sham-move-to-undermine-residence-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2015/tax-domicile-dispute-sham-move-to-undermine-residence-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2015/tax-domicile-dispute-sham-move-to-undermine-residence-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2014/portuguese-national-s-residence-permit-revocation-and-afmp-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2014/portuguese-national-s-residence-permit-revocation-and-afmp-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2014/portuguese-national-s-residence-permit-revocation-and-afmp-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2014/portuguese-national-s-residence-permit-revocation-and-afmp-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2014/portuguese-national-s-residence-permit-revocation-and-afmp-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2014/portuguese-national-s-residence-permit-revocation-and-afmp-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2013/taxpayer-appeal-timeliness-in-tax-reassessment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2013/taxpayer-appeal-timeliness-in-tax-reassessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2013/taxpayer-appeal-timeliness-in-tax-reassessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2013/taxpayer-appeal-timeliness-in-tax-reassessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2013/taxpayer-appeal-timeliness-in-tax-reassessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2013/taxpayer-appeal-timeliness-in-tax-reassessment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2012/swiss-federal-supreme-court-upholds-revocation-of-italian-national-s-residence-permit-due-to-insufficient-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2012/swiss-federal-supreme-court-upholds-revocation-of-italian-national-s-residence-permit-due-to-insufficient-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2012/swiss-federal-supreme-court-upholds-revocation-of-italian-national-s-residence-permit-due-to-insufficient-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2012/swiss-federal-supreme-court-upholds-revocation-of-italian-national-s-residence-permit-due-to-insufficient-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2012/swiss-federal-supreme-court-upholds-revocation-of-italian-national-s-residence-permit-due-to-insufficient-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2012/swiss-federal-supreme-court-upholds-revocation-of-italian-national-s-residence-permit-due-to-insufficient-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2011/physiotherapist-license-revocation-upheld-after-repeat-sexual-misconduct-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2011/physiotherapist-license-revocation-upheld-after-repeat-sexual-misconduct-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2011/physiotherapist-license-revocation-upheld-after-repeat-sexual-misconduct-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2011/physiotherapist-license-revocation-upheld-after-repeat-sexual-misconduct-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2011/physiotherapist-license-revocation-upheld-after-repeat-sexual-misconduct-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2011/physiotherapist-license-revocation-upheld-after-repeat-sexual-misconduct-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2010/swiss-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2010/swiss-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2010/swiss-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2010/swiss-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2010/swiss-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2010/swiss-court-upholds-non-renewal-of-residence-permit-due-to-severe-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2009/municipality-v-landowners-water-sewage-supplementary-fee-calculation-and-retroactivity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2009/municipality-v-landowners-water-sewage-supplementary-fee-calculation-and-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2009/municipality-v-landowners-water-sewage-supplementary-fee-calculation-and-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2009/municipality-v-landowners-water-sewage-supplementary-fee-calculation-and-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2009/municipality-v-landowners-water-sewage-supplementary-fee-calculation-and-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2009/municipality-v-landowners-water-sewage-supplementary-fee-calculation-and-retroactivity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2008/swiss-federal-court-upholds-expulsion-of-kosovan-national-with-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2008/swiss-federal-court-upholds-expulsion-of-kosovan-national-with-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2008/swiss-federal-court-upholds-expulsion-of-kosovan-national-with-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2008/swiss-federal-court-upholds-expulsion-of-kosovan-national-with-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2008/swiss-federal-court-upholds-expulsion-of-kosovan-national-with-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2008/swiss-federal-court-upholds-expulsion-of-kosovan-national-with-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_341-2007/federal-supreme-court-dismisses-appeal-on-radio-and-television-fees-due-to-insufficient-legal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2007/federal-supreme-court-dismisses-appeal-on-radio-and-television-fees-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_341-2007/federal-supreme-court-dismisses-appeal-on-radio-and-television-fees-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_341-2007/federal-supreme-court-dismisses-appeal-on-radio-and-television-fees-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_341-2007/federal-supreme-court-dismisses-appeal-on-radio-and-television-fees-due-to-insufficient-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_341-2007/federal-supreme-court-dismisses-appeal-on-radio-and-television-fees-due-to-insufficient-legal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2024/taxi-driver-ltvtc-ge-permit-refusal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2024/taxi-driver-ltvtc-ge-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2024/taxi-driver-ltvtc-ge-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2024/taxi-driver-ltvtc-ge-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2024/taxi-driver-ltvtc-ge-permit-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2024/taxi-driver-ltvtc-ge-permit-refusal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2023/attorney-sanctioned-for-unauthorized-supplemental-fees-in-public-defense-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2023/attorney-sanctioned-for-unauthorized-supplemental-fees-in-public-defense-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2023/attorney-sanctioned-for-unauthorized-supplemental-fees-in-public-defense-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2023/attorney-sanctioned-for-unauthorized-supplemental-fees-in-public-defense-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2023/attorney-sanctioned-for-unauthorized-supplemental-fees-in-public-defense-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2023/attorney-sanctioned-for-unauthorized-supplemental-fees-in-public-defense-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2022/minimum-tax-distinction-based-on-residency-unconstitutional</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2022/minimum-tax-distinction-based-on-residency-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2022/minimum-tax-distinction-based-on-residency-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2022/minimum-tax-distinction-based-on-residency-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2022/minimum-tax-distinction-based-on-residency-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2022/minimum-tax-distinction-based-on-residency-unconstitutional"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2021/federal-supreme-court-dismisses-appeal-over-unpaid-court-fees-for-untimely-privilege-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2021/federal-supreme-court-dismisses-appeal-over-unpaid-court-fees-for-untimely-privilege-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2021/federal-supreme-court-dismisses-appeal-over-unpaid-court-fees-for-untimely-privilege-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2021/federal-supreme-court-dismisses-appeal-over-unpaid-court-fees-for-untimely-privilege-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2021/federal-supreme-court-dismisses-appeal-over-unpaid-court-fees-for-untimely-privilege-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2021/federal-supreme-court-dismisses-appeal-over-unpaid-court-fees-for-untimely-privilege-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2020/gmbh-v-pronovo-ag-photovoltaic-feed-in-tariff-eligibility-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2020/gmbh-v-pronovo-ag-photovoltaic-feed-in-tariff-eligibility-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2020/gmbh-v-pronovo-ag-photovoltaic-feed-in-tariff-eligibility-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2020/gmbh-v-pronovo-ag-photovoltaic-feed-in-tariff-eligibility-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2020/gmbh-v-pronovo-ag-photovoltaic-feed-in-tariff-eligibility-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2020/gmbh-v-pronovo-ag-photovoltaic-feed-in-tariff-eligibility-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2019/cameroonian-father-s-appeal-for-swiss-residence-denied-on-family-reunification-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2019/cameroonian-father-s-appeal-for-swiss-residence-denied-on-family-reunification-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2019/cameroonian-father-s-appeal-for-swiss-residence-denied-on-family-reunification-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2019/cameroonian-father-s-appeal-for-swiss-residence-denied-on-family-reunification-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2019/cameroonian-father-s-appeal-for-swiss-residence-denied-on-family-reunification-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2019/cameroonian-father-s-appeal-for-swiss-residence-denied-on-family-reunification-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2018/appellant-v-switzerland-residence-permit-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2018/appellant-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2018/appellant-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2018/appellant-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2018/appellant-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2018/appellant-v-switzerland-residence-permit-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2017/swiss-family-reunification-for-daughter-lived-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2017/swiss-family-reunification-for-daughter-lived-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2017/swiss-family-reunification-for-daughter-lived-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2017/swiss-family-reunification-for-daughter-lived-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2017/swiss-family-reunification-for-daughter-lived-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2017/swiss-family-reunification-for-daughter-lived-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2016/petitioner-challenges-interlocutory-order-setting-procedural-cost-advance-appeal-largely-moot-due-to-subsequent-substantive-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2016/petitioner-challenges-interlocutory-order-setting-procedural-cost-advance-appeal-largely-moot-due-to-subsequent-substantive-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2016/petitioner-challenges-interlocutory-order-setting-procedural-cost-advance-appeal-largely-moot-due-to-subsequent-substantive-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2016/petitioner-challenges-interlocutory-order-setting-procedural-cost-advance-appeal-largely-moot-due-to-subsequent-substantive-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2016/petitioner-challenges-interlocutory-order-setting-procedural-cost-advance-appeal-largely-moot-due-to-subsequent-substantive-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2016/petitioner-challenges-interlocutory-order-setting-procedural-cost-advance-appeal-largely-moot-due-to-subsequent-substantive-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2015/revocation-of-permanent-residence-due-to-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2015/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2015/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2015/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2015/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2015/revocation-of-permanent-residence-due-to-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2013/residence-permit-revocation-due-to-domestic-violence-and-lack-of-genuine-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2013/residence-permit-revocation-due-to-domestic-violence-and-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2013/residence-permit-revocation-due-to-domestic-violence-and-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2013/residence-permit-revocation-due-to-domestic-violence-and-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2013/residence-permit-revocation-due-to-domestic-violence-and-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2013/residence-permit-revocation-due-to-domestic-violence-and-lack-of-genuine-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2012/st-gallen-property-valuation-dispute-regarding-imputed-rental-value</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2012/st-gallen-property-valuation-dispute-regarding-imputed-rental-value"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2012/st-gallen-property-valuation-dispute-regarding-imputed-rental-value"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2012/st-gallen-property-valuation-dispute-regarding-imputed-rental-value"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2012/st-gallen-property-valuation-dispute-regarding-imputed-rental-value"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2012/st-gallen-property-valuation-dispute-regarding-imputed-rental-value"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2011/occupational-benefit-foundation-denied-real-estate-capital-gains-tax-deferral-on-reinvestment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2011/occupational-benefit-foundation-denied-real-estate-capital-gains-tax-deferral-on-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2011/occupational-benefit-foundation-denied-real-estate-capital-gains-tax-deferral-on-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2011/occupational-benefit-foundation-denied-real-estate-capital-gains-tax-deferral-on-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2011/occupational-benefit-foundation-denied-real-estate-capital-gains-tax-deferral-on-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2011/occupational-benefit-foundation-denied-real-estate-capital-gains-tax-deferral-on-reinvestment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2010/electricity-company-v-cantonal-water-concession-escheat-clause</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2010/electricity-company-v-cantonal-water-concession-escheat-clause"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2010/electricity-company-v-cantonal-water-concession-escheat-clause"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2010/electricity-company-v-cantonal-water-concession-escheat-clause"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2010/electricity-company-v-cantonal-water-concession-escheat-clause"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2010/electricity-company-v-cantonal-water-concession-escheat-clause"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2009/turkish-national-s-asylum-denial-upheld-in-sham-marriage-residency-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2009/turkish-national-s-asylum-denial-upheld-in-sham-marriage-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2009/turkish-national-s-asylum-denial-upheld-in-sham-marriage-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2009/turkish-national-s-asylum-denial-upheld-in-sham-marriage-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2009/turkish-national-s-asylum-denial-upheld-in-sham-marriage-residency-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2009/turkish-national-s-asylum-denial-upheld-in-sham-marriage-residency-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2008/moroccan-national-residence-permit-refusal-upheld-despite-father-son-contact</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2008/moroccan-national-residence-permit-refusal-upheld-despite-father-son-contact"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2008/moroccan-national-residence-permit-refusal-upheld-despite-father-son-contact"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2008/moroccan-national-residence-permit-refusal-upheld-despite-father-son-contact"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2008/moroccan-national-residence-permit-refusal-upheld-despite-father-son-contact"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2008/moroccan-national-residence-permit-refusal-upheld-despite-father-son-contact"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_340-2007/italian-resident-v-swiss-tax-authority-on-limited-tax-liability-and-rental-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2007/italian-resident-v-swiss-tax-authority-on-limited-tax-liability-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_340-2007/italian-resident-v-swiss-tax-authority-on-limited-tax-liability-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_340-2007/italian-resident-v-swiss-tax-authority-on-limited-tax-liability-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_340-2007/italian-resident-v-swiss-tax-authority-on-limited-tax-liability-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_340-2007/italian-resident-v-swiss-tax-authority-on-limited-tax-liability-and-rental-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2024/taxpayer-appeal-against-grant-of-mutual-administrative-assistance-to-italy-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2024/taxpayer-appeal-against-grant-of-mutual-administrative-assistance-to-italy-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2024/taxpayer-appeal-against-grant-of-mutual-administrative-assistance-to-italy-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2024/taxpayer-appeal-against-grant-of-mutual-administrative-assistance-to-italy-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2024/taxpayer-appeal-against-grant-of-mutual-administrative-assistance-to-italy-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2024/taxpayer-appeal-against-grant-of-mutual-administrative-assistance-to-italy-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2023/azerbaijani-national-denied-residence-extension-due-to-failure-to-seek-employment-despite-custody-of-daughter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2023/azerbaijani-national-denied-residence-extension-due-to-failure-to-seek-employment-despite-custody-of-daughter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2023/azerbaijani-national-denied-residence-extension-due-to-failure-to-seek-employment-despite-custody-of-daughter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2023/azerbaijani-national-denied-residence-extension-due-to-failure-to-seek-employment-despite-custody-of-daughter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2023/azerbaijani-national-denied-residence-extension-due-to-failure-to-seek-employment-despite-custody-of-daughter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2023/azerbaijani-national-denied-residence-extension-due-to-failure-to-seek-employment-despite-custody-of-daughter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2022/serbian-national-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2022/serbian-national-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2022/serbian-national-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2022/serbian-national-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2022/serbian-national-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2022/serbian-national-s-appeal-against-refusal-of-hardship-residence-permit-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2021/uber-b-v-employment-status-and-compliance-under-geneva-transport-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2021/uber-b-v-employment-status-and-compliance-under-geneva-transport-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2021/uber-b-v-employment-status-and-compliance-under-geneva-transport-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2021/uber-b-v-employment-status-and-compliance-under-geneva-transport-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2021/uber-b-v-employment-status-and-compliance-under-geneva-transport-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2021/uber-b-v-employment-status-and-compliance-under-geneva-transport-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2020/kosovan-citizen-denied-residency-permit-despite-adult-swiss-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2020/kosovan-citizen-denied-residency-permit-despite-adult-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2020/kosovan-citizen-denied-residency-permit-despite-adult-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2020/kosovan-citizen-denied-residency-permit-despite-adult-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2020/kosovan-citizen-denied-residency-permit-despite-adult-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2020/kosovan-citizen-denied-residency-permit-despite-adult-swiss-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2019/portuguese-national-v-residence-permit-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2019/portuguese-national-v-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2019/portuguese-national-v-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2019/portuguese-national-v-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2019/portuguese-national-v-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2019/portuguese-national-v-residence-permit-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2018/fiscal-neutrality-of-symmetric-corporate-spin-off-at-shareholder-level</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2018/fiscal-neutrality-of-symmetric-corporate-spin-off-at-shareholder-level"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2018/fiscal-neutrality-of-symmetric-corporate-spin-off-at-shareholder-level"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2018/fiscal-neutrality-of-symmetric-corporate-spin-off-at-shareholder-level"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2018/fiscal-neutrality-of-symmetric-corporate-spin-off-at-shareholder-level"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2018/fiscal-neutrality-of-symmetric-corporate-spin-off-at-shareholder-level"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2017/company-v-municipality-over-planning-delay-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2017/company-v-municipality-over-planning-delay-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2017/company-v-municipality-over-planning-delay-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2017/company-v-municipality-over-planning-delay-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2017/company-v-municipality-over-planning-delay-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2017/company-v-municipality-over-planning-delay-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2014/taxpayer-domicile-dispute-and-non-deductibility-of-provisions-for-private-share-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2014/taxpayer-domicile-dispute-and-non-deductibility-of-provisions-for-private-share-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2014/taxpayer-domicile-dispute-and-non-deductibility-of-provisions-for-private-share-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2014/taxpayer-domicile-dispute-and-non-deductibility-of-provisions-for-private-share-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2014/taxpayer-domicile-dispute-and-non-deductibility-of-provisions-for-private-share-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2014/taxpayer-domicile-dispute-and-non-deductibility-of-provisions-for-private-share-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2013/claimant-s-flight-and-striking-of-appeal-justifies-refusal-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2013/claimant-s-flight-and-striking-of-appeal-justifies-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2013/claimant-s-flight-and-striking-of-appeal-justifies-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2013/claimant-s-flight-and-striking-of-appeal-justifies-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2013/claimant-s-flight-and-striking-of-appeal-justifies-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2013/claimant-s-flight-and-striking-of-appeal-justifies-refusal-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2012/gambian-national-deportation-detention-upheld-against-obstruction-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2012/gambian-national-deportation-detention-upheld-against-obstruction-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2012/gambian-national-deportation-detention-upheld-against-obstruction-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2012/gambian-national-deportation-detention-upheld-against-obstruction-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2012/gambian-national-deportation-detention-upheld-against-obstruction-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2012/gambian-national-deportation-detention-upheld-against-obstruction-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2011/psychiatrist-reprimanded-for-unilateral-expert-report-in-custody-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2011/psychiatrist-reprimanded-for-unilateral-expert-report-in-custody-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2011/psychiatrist-reprimanded-for-unilateral-expert-report-in-custody-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2011/psychiatrist-reprimanded-for-unilateral-expert-report-in-custody-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2011/psychiatrist-reprimanded-for-unilateral-expert-report-in-custody-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2011/psychiatrist-reprimanded-for-unilateral-expert-report-in-custody-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2010/tax-deduction-discrimination-against-cross-border-commuter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2010/tax-deduction-discrimination-against-cross-border-commuter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2010/tax-deduction-discrimination-against-cross-border-commuter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2010/tax-deduction-discrimination-against-cross-border-commuter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2010/tax-deduction-discrimination-against-cross-border-commuter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2010/tax-deduction-discrimination-against-cross-border-commuter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2009/security-company-authorization-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2009/security-company-authorization-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2009/security-company-authorization-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2009/security-company-authorization-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2009/security-company-authorization-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2009/security-company-authorization-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2008/denial-of-indigence-benefits-upheld-due-to-unsubstantiated-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2008/denial-of-indigence-benefits-upheld-due-to-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2008/denial-of-indigence-benefits-upheld-due-to-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2008/denial-of-indigence-benefits-upheld-due-to-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2008/denial-of-indigence-benefits-upheld-due-to-unsubstantiated-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2008/denial-of-indigence-benefits-upheld-due-to-unsubstantiated-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_34-2007/algerian-national-v-swiss-settlement-permit-denial-based-on-abuse-of-right-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2007/algerian-national-v-swiss-settlement-permit-denial-based-on-abuse-of-right-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_34-2007/algerian-national-v-swiss-settlement-permit-denial-based-on-abuse-of-right-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_34-2007/algerian-national-v-swiss-settlement-permit-denial-based-on-abuse-of-right-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_34-2007/algerian-national-v-swiss-settlement-permit-denial-based-on-abuse-of-right-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_34-2007/algerian-national-v-swiss-settlement-permit-denial-based-on-abuse-of-right-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2025/deportee-fails-to-appeal-cost-advance-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2025/deportee-fails-to-appeal-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2025/deportee-fails-to-appeal-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2025/deportee-fails-to-appeal-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2025/deportee-fails-to-appeal-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2025/deportee-fails-to-appeal-cost-advance-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2024/residence-permit-application-rejection-upheld-due-to-unsubstantiated-request-and-lack-of-changed-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2024/residence-permit-application-rejection-upheld-due-to-unsubstantiated-request-and-lack-of-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2024/residence-permit-application-rejection-upheld-due-to-unsubstantiated-request-and-lack-of-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2024/residence-permit-application-rejection-upheld-due-to-unsubstantiated-request-and-lack-of-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2024/residence-permit-application-rejection-upheld-due-to-unsubstantiated-request-and-lack-of-changed-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2024/residence-permit-application-rejection-upheld-due-to-unsubstantiated-request-and-lack-of-changed-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2023/federal-supreme-court-dismisses-appeal-on-swiss-italian-tax-information-exchange</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2023/federal-supreme-court-dismisses-appeal-on-swiss-italian-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2023/federal-supreme-court-dismisses-appeal-on-swiss-italian-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2023/federal-supreme-court-dismisses-appeal-on-swiss-italian-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2023/federal-supreme-court-dismisses-appeal-on-swiss-italian-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2023/federal-supreme-court-dismisses-appeal-on-swiss-italian-tax-information-exchange"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2022/taxpayer-challenge-to-assessment-involving-annulled-real-estate-gain-and-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2022/taxpayer-challenge-to-assessment-involving-annulled-real-estate-gain-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2022/taxpayer-challenge-to-assessment-involving-annulled-real-estate-gain-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2022/taxpayer-challenge-to-assessment-involving-annulled-real-estate-gain-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2022/taxpayer-challenge-to-assessment-involving-annulled-real-estate-gain-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2022/taxpayer-challenge-to-assessment-involving-annulled-real-estate-gain-and-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2021/taxpayer-v-federal-military-exemption-tax-act-amendment-retroactivity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2021/taxpayer-v-federal-military-exemption-tax-act-amendment-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2021/taxpayer-v-federal-military-exemption-tax-act-amendment-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2021/taxpayer-v-federal-military-exemption-tax-act-amendment-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2021/taxpayer-v-federal-military-exemption-tax-act-amendment-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2021/taxpayer-v-federal-military-exemption-tax-act-amendment-retroactivity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2020/taxpayer-challenge-on-securities-losses-and-real-estate-profit-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2020/taxpayer-challenge-on-securities-losses-and-real-estate-profit-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2020/taxpayer-challenge-on-securities-losses-and-real-estate-profit-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2020/taxpayer-challenge-on-securities-losses-and-real-estate-profit-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2020/taxpayer-challenge-on-securities-losses-and-real-estate-profit-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2020/taxpayer-challenge-on-securities-losses-and-real-estate-profit-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2019/mother-s-adult-schizophrenic-daughter-s-family-reunification-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2019/mother-s-adult-schizophrenic-daughter-s-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2019/mother-s-adult-schizophrenic-daughter-s-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2019/mother-s-adult-schizophrenic-daughter-s-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2019/mother-s-adult-schizophrenic-daughter-s-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2019/mother-s-adult-schizophrenic-daughter-s-family-reunification-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2018/foreign-national-residence-permit-revocation-after-divorce-and-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2018/foreign-national-residence-permit-revocation-after-divorce-and-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2018/foreign-national-residence-permit-revocation-after-divorce-and-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2018/foreign-national-residence-permit-revocation-after-divorce-and-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2018/foreign-national-residence-permit-revocation-after-divorce-and-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2018/foreign-national-residence-permit-revocation-after-divorce-and-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2017/condominium-association-v-electric-utility-retroactive-billing-correction-and-legal-certainty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2017/condominium-association-v-electric-utility-retroactive-billing-correction-and-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2017/condominium-association-v-electric-utility-retroactive-billing-correction-and-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2017/condominium-association-v-electric-utility-retroactive-billing-correction-and-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2017/condominium-association-v-electric-utility-retroactive-billing-correction-and-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2017/condominium-association-v-electric-utility-retroactive-billing-correction-and-legal-certainty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2016/federal-supreme-court-dismisses-residence-permit-appeal-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2016/federal-supreme-court-dismisses-residence-permit-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2016/federal-supreme-court-dismisses-residence-permit-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2016/federal-supreme-court-dismisses-residence-permit-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2016/federal-supreme-court-dismisses-residence-permit-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2016/federal-supreme-court-dismisses-residence-permit-appeal-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2015/foreign-national-residence-permit-revocation-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2015/foreign-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2015/foreign-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2015/foreign-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2015/foreign-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2015/foreign-national-residence-permit-revocation-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2014/taxpayer-appeal-timeliness-following-fictional-service-of-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2014/taxpayer-appeal-timeliness-following-fictional-service-of-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2014/taxpayer-appeal-timeliness-following-fictional-service-of-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2014/taxpayer-appeal-timeliness-following-fictional-service-of-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2014/taxpayer-appeal-timeliness-following-fictional-service-of-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2014/taxpayer-appeal-timeliness-following-fictional-service-of-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2013/revocation-of-residence-permit-and-expulsion-of-serbian-national-for-serious-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2013/revocation-of-residence-permit-and-expulsion-of-serbian-national-for-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2013/revocation-of-residence-permit-and-expulsion-of-serbian-national-for-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2013/revocation-of-residence-permit-and-expulsion-of-serbian-national-for-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2013/revocation-of-residence-permit-and-expulsion-of-serbian-national-for-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2013/revocation-of-residence-permit-and-expulsion-of-serbian-national-for-serious-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2012/montenegrin-national-denied-residence-permit-due-to-undisclosed-serious-convictions-and-dishonesty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2012/montenegrin-national-denied-residence-permit-due-to-undisclosed-serious-convictions-and-dishonesty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2012/montenegrin-national-denied-residence-permit-due-to-undisclosed-serious-convictions-and-dishonesty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2012/montenegrin-national-denied-residence-permit-due-to-undisclosed-serious-convictions-and-dishonesty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2012/montenegrin-national-denied-residence-permit-due-to-undisclosed-serious-convictions-and-dishonesty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2012/montenegrin-national-denied-residence-permit-due-to-undisclosed-serious-convictions-and-dishonesty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2011/dismissal-for-insufficient-substantiation-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2011/dismissal-for-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2011/dismissal-for-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2011/dismissal-for-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2011/dismissal-for-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2011/dismissal-for-insufficient-substantiation-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2010/challenge-to-denial-of-suspensive-effect-against-it-contract-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2010/challenge-to-denial-of-suspensive-effect-against-it-contract-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2010/challenge-to-denial-of-suspensive-effect-against-it-contract-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2010/challenge-to-denial-of-suspensive-effect-against-it-contract-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2010/challenge-to-denial-of-suspensive-effect-against-it-contract-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2010/challenge-to-denial-of-suspensive-effect-against-it-contract-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2009/macedonian-national-s-appeal-for-residence-permit-based-on-contact-with-children-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2009/macedonian-national-s-appeal-for-residence-permit-based-on-contact-with-children-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2009/macedonian-national-s-appeal-for-residence-permit-based-on-contact-with-children-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2009/macedonian-national-s-appeal-for-residence-permit-based-on-contact-with-children-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2009/macedonian-national-s-appeal-for-residence-permit-based-on-contact-with-children-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2009/macedonian-national-s-appeal-for-residence-permit-based-on-contact-with-children-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2008/cameroonian-national-residency-revocation-due-to-void-marriage-for-immigration-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2008/cameroonian-national-residency-revocation-due-to-void-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2008/cameroonian-national-residency-revocation-due-to-void-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2008/cameroonian-national-residency-revocation-due-to-void-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2008/cameroonian-national-residency-revocation-due-to-void-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2008/cameroonian-national-residency-revocation-due-to-void-marriage-for-immigration-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_339-2007/serbian-national-v-suspension-of-expulsion-order-appeal-and-cost-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2007/serbian-national-v-suspension-of-expulsion-order-appeal-and-cost-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_339-2007/serbian-national-v-suspension-of-expulsion-order-appeal-and-cost-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_339-2007/serbian-national-v-suspension-of-expulsion-order-appeal-and-cost-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_339-2007/serbian-national-v-suspension-of-expulsion-order-appeal-and-cost-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_339-2007/serbian-national-v-suspension-of-expulsion-order-appeal-and-cost-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2025/withdrawal-of-appeal-regarding-animal-confiscation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2025/withdrawal-of-appeal-regarding-animal-confiscation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2025/withdrawal-of-appeal-regarding-animal-confiscation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2025/withdrawal-of-appeal-regarding-animal-confiscation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2025/withdrawal-of-appeal-regarding-animal-confiscation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2025/withdrawal-of-appeal-regarding-animal-confiscation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2024/delayed-family-reunification-appeal-rejected-despite-family-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2024/delayed-family-reunification-appeal-rejected-despite-family-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2024/delayed-family-reunification-appeal-rejected-despite-family-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2024/delayed-family-reunification-appeal-rejected-despite-family-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2024/delayed-family-reunification-appeal-rejected-despite-family-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2024/delayed-family-reunification-appeal-rejected-despite-family-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2023/revocation-of-permanent-residence-for-sustained-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2023/revocation-of-permanent-residence-for-sustained-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2023/revocation-of-permanent-residence-for-sustained-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2023/revocation-of-permanent-residence-for-sustained-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2023/revocation-of-permanent-residence-for-sustained-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2023/revocation-of-permanent-residence-for-sustained-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2022/tunisian-national-residency-refusal-upheld-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2022/tunisian-national-residency-refusal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2022/tunisian-national-residency-refusal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2022/tunisian-national-residency-refusal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2022/tunisian-national-residency-refusal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2022/tunisian-national-residency-refusal-upheld-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2021/foreign-gambling-website-operator-v-swiss-federal-supreme-court-dns-blocking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2021/foreign-gambling-website-operator-v-swiss-federal-supreme-court-dns-blocking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2021/foreign-gambling-website-operator-v-swiss-federal-supreme-court-dns-blocking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2021/foreign-gambling-website-operator-v-swiss-federal-supreme-court-dns-blocking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2021/foreign-gambling-website-operator-v-swiss-federal-supreme-court-dns-blocking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2021/foreign-gambling-website-operator-v-swiss-federal-supreme-court-dns-blocking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2020/appeal-against-animal-keeping-ban-dismissed-for-insufficient-legal-argumentation-and-proof-of-indigence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2020/appeal-against-animal-keeping-ban-dismissed-for-insufficient-legal-argumentation-and-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2020/appeal-against-animal-keeping-ban-dismissed-for-insufficient-legal-argumentation-and-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2020/appeal-against-animal-keeping-ban-dismissed-for-insufficient-legal-argumentation-and-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2020/appeal-against-animal-keeping-ban-dismissed-for-insufficient-legal-argumentation-and-proof-of-indigence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2020/appeal-against-animal-keeping-ban-dismissed-for-insufficient-legal-argumentation-and-proof-of-indigence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2019/swiss-federal-tribunal-overturns-permit-revocation-due-to-long-term-integration-outweighing-prior-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2019/swiss-federal-tribunal-overturns-permit-revocation-due-to-long-term-integration-outweighing-prior-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2019/swiss-federal-tribunal-overturns-permit-revocation-due-to-long-term-integration-outweighing-prior-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2019/swiss-federal-tribunal-overturns-permit-revocation-due-to-long-term-integration-outweighing-prior-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2019/swiss-federal-tribunal-overturns-permit-revocation-due-to-long-term-integration-outweighing-prior-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2019/swiss-federal-tribunal-overturns-permit-revocation-due-to-long-term-integration-outweighing-prior-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2018/foreign-national-permit-revocation-upheld-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2018/foreign-national-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2018/foreign-national-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2018/foreign-national-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2018/foreign-national-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2018/foreign-national-permit-revocation-upheld-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2017/revocation-of-permanent-residence-for-repeated-offender-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2017/revocation-of-permanent-residence-for-repeated-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2017/revocation-of-permanent-residence-for-repeated-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2017/revocation-of-permanent-residence-for-repeated-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2017/revocation-of-permanent-residence-for-repeated-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2017/revocation-of-permanent-residence-for-repeated-offender-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2016/denial-of-justice-claim-dismissed-as-abusive-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2016/denial-of-justice-claim-dismissed-as-abusive-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2016/denial-of-justice-claim-dismissed-as-abusive-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2016/denial-of-justice-claim-dismissed-as-abusive-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2016/denial-of-justice-claim-dismissed-as-abusive-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2016/denial-of-justice-claim-dismissed-as-abusive-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2015/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2015/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2015/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2015/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2015/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2015/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2013/power-plant-operator-v-canton-competence-to-rule-on-water-usage-fee-reduction-under-federal-concession</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2013/power-plant-operator-v-canton-competence-to-rule-on-water-usage-fee-reduction-under-federal-concession"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2013/power-plant-operator-v-canton-competence-to-rule-on-water-usage-fee-reduction-under-federal-concession"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2013/power-plant-operator-v-canton-competence-to-rule-on-water-usage-fee-reduction-under-federal-concession"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2013/power-plant-operator-v-canton-competence-to-rule-on-water-usage-fee-reduction-under-federal-concession"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2013/power-plant-operator-v-canton-competence-to-rule-on-water-usage-fee-reduction-under-federal-concession"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2012/jordanian-national-s-detention-upheld-following-second-asylum-denial-and-deportation-to-italy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2012/jordanian-national-s-detention-upheld-following-second-asylum-denial-and-deportation-to-italy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2012/jordanian-national-s-detention-upheld-following-second-asylum-denial-and-deportation-to-italy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2012/jordanian-national-s-detention-upheld-following-second-asylum-denial-and-deportation-to-italy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2012/jordanian-national-s-detention-upheld-following-second-asylum-denial-and-deportation-to-italy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2012/jordanian-national-s-detention-upheld-following-second-asylum-denial-and-deportation-to-italy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2011/algerian-national-detention-and-asylum-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2011/algerian-national-detention-and-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2011/algerian-national-detention-and-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2011/algerian-national-detention-and-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2011/algerian-national-detention-and-asylum-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2011/algerian-national-detention-and-asylum-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2010/consolidated-appeals-regarding-interim-measures-in-municipal-it-procurement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2010/consolidated-appeals-regarding-interim-measures-in-municipal-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2010/consolidated-appeals-regarding-interim-measures-in-municipal-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2010/consolidated-appeals-regarding-interim-measures-in-municipal-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2010/consolidated-appeals-regarding-interim-measures-in-municipal-it-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2010/consolidated-appeals-regarding-interim-measures-in-municipal-it-procurement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2009/tax-assessment-service-via-representative-and-deadline-reinstatement-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2009/tax-assessment-service-via-representative-and-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2009/tax-assessment-service-via-representative-and-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2009/tax-assessment-service-via-representative-and-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2009/tax-assessment-service-via-representative-and-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2009/tax-assessment-service-via-representative-and-deadline-reinstatement-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2008/non-eu-citizen-residence-permit-renewal-denial-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2008/non-eu-citizen-residence-permit-renewal-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2008/non-eu-citizen-residence-permit-renewal-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2008/non-eu-citizen-residence-permit-renewal-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2008/non-eu-citizen-residence-permit-renewal-denial-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2008/non-eu-citizen-residence-permit-renewal-denial-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_338-2007/cantonal-council-v-applicants-name-change-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2007/cantonal-council-v-applicants-name-change-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_338-2007/cantonal-council-v-applicants-name-change-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_338-2007/cantonal-council-v-applicants-name-change-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_338-2007/cantonal-council-v-applicants-name-change-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_338-2007/cantonal-council-v-applicants-name-change-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2025/bovine-keeper-responsibility-for-animal-welfare-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2025/bovine-keeper-responsibility-for-animal-welfare-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2025/bovine-keeper-responsibility-for-animal-welfare-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2025/bovine-keeper-responsibility-for-animal-welfare-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2025/bovine-keeper-responsibility-for-animal-welfare-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2025/bovine-keeper-responsibility-for-animal-welfare-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2023/drc-national-v-switzerland-appeal-inadmissible-for-failure-to-pay-court-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2023/drc-national-v-switzerland-appeal-inadmissible-for-failure-to-pay-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2023/drc-national-v-switzerland-appeal-inadmissible-for-failure-to-pay-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2023/drc-national-v-switzerland-appeal-inadmissible-for-failure-to-pay-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2023/drc-national-v-switzerland-appeal-inadmissible-for-failure-to-pay-court-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2023/drc-national-v-switzerland-appeal-inadmissible-for-failure-to-pay-court-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2022/turkish-national-v-switzerland-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2022/turkish-national-v-switzerland-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2022/turkish-national-v-switzerland-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2022/turkish-national-v-switzerland-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2022/turkish-national-v-switzerland-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2022/turkish-national-v-switzerland-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2021/gespa-v-online-gambling-operator-dns-blocking-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2021/gespa-v-online-gambling-operator-dns-blocking-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2021/gespa-v-online-gambling-operator-dns-blocking-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2021/gespa-v-online-gambling-operator-dns-blocking-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2021/gespa-v-online-gambling-operator-dns-blocking-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2021/gespa-v-online-gambling-operator-dns-blocking-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2020/kosovar-national-v-switzerland-residence-permit-denial-based-on-insufficient-marriage-duration-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2020/kosovar-national-v-switzerland-residence-permit-denial-based-on-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2020/kosovar-national-v-switzerland-residence-permit-denial-based-on-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2020/kosovar-national-v-switzerland-residence-permit-denial-based-on-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2020/kosovar-national-v-switzerland-residence-permit-denial-based-on-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2020/kosovar-national-v-switzerland-residence-permit-denial-based-on-insufficient-marriage-duration-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2019/property-owners-v-municipality-debris-flow-liability-and-forfeiture-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2019/property-owners-v-municipality-debris-flow-liability-and-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2019/property-owners-v-municipality-debris-flow-liability-and-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2019/property-owners-v-municipality-debris-flow-liability-and-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2019/property-owners-v-municipality-debris-flow-liability-and-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2019/property-owners-v-municipality-debris-flow-liability-and-forfeiture-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2018/farmer-challenges-tie-stall-barn-usage-ban-after-repeated-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2018/farmer-challenges-tie-stall-barn-usage-ban-after-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2018/farmer-challenges-tie-stall-barn-usage-ban-after-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2018/farmer-challenges-tie-stall-barn-usage-ban-after-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2018/farmer-challenges-tie-stall-barn-usage-ban-after-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2018/farmer-challenges-tie-stall-barn-usage-ban-after-repeated-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2017/moroccan-national-s-derived-right-of-residence-under-fmpa-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2017/moroccan-national-s-derived-right-of-residence-under-fmpa-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2017/moroccan-national-s-derived-right-of-residence-under-fmpa-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2017/moroccan-national-s-derived-right-of-residence-under-fmpa-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2017/moroccan-national-s-derived-right-of-residence-under-fmpa-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2017/moroccan-national-s-derived-right-of-residence-under-fmpa-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2016/taxpayer-challenges-cantonal-taxation-of-lump-sum-pension-withdrawal-as-discriminatory-against-married-persons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2016/taxpayer-challenges-cantonal-taxation-of-lump-sum-pension-withdrawal-as-discriminatory-against-married-persons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2016/taxpayer-challenges-cantonal-taxation-of-lump-sum-pension-withdrawal-as-discriminatory-against-married-persons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2016/taxpayer-challenges-cantonal-taxation-of-lump-sum-pension-withdrawal-as-discriminatory-against-married-persons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2016/taxpayer-challenges-cantonal-taxation-of-lump-sum-pension-withdrawal-as-discriminatory-against-married-persons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2016/taxpayer-challenges-cantonal-taxation-of-lump-sum-pension-withdrawal-as-discriminatory-against-married-persons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2015/taxpayer-appeal-against-ex-officio-vat-assessment-due-to-lack-of-accounting-records</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2015/taxpayer-appeal-against-ex-officio-vat-assessment-due-to-lack-of-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2015/taxpayer-appeal-against-ex-officio-vat-assessment-due-to-lack-of-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2015/taxpayer-appeal-against-ex-officio-vat-assessment-due-to-lack-of-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2015/taxpayer-appeal-against-ex-officio-vat-assessment-due-to-lack-of-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2015/taxpayer-appeal-against-ex-officio-vat-assessment-due-to-lack-of-accounting-records"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2014/taxpayer-denied-deduction-for-interest-on-debt-documented-by-insolvency-certificate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2014/taxpayer-denied-deduction-for-interest-on-debt-documented-by-insolvency-certificate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2014/taxpayer-denied-deduction-for-interest-on-debt-documented-by-insolvency-certificate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2014/taxpayer-denied-deduction-for-interest-on-debt-documented-by-insolvency-certificate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2014/taxpayer-denied-deduction-for-interest-on-debt-documented-by-insolvency-certificate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2014/taxpayer-denied-deduction-for-interest-on-debt-documented-by-insolvency-certificate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2013/detention-pending-removal-of-alien-and-admissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2013/detention-pending-removal-of-alien-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2013/detention-pending-removal-of-alien-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2013/detention-pending-removal-of-alien-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2013/detention-pending-removal-of-alien-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2013/detention-pending-removal-of-alien-and-admissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2012/federal-supreme-court-decision-on-territorial-allocation-of-real-estate-capital-gains-tax-upon-deferred-sale-nw-vs-lu</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2012/federal-supreme-court-decision-on-territorial-allocation-of-real-estate-capital-gains-tax-upon-deferred-sale-nw-vs-lu"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2012/federal-supreme-court-decision-on-territorial-allocation-of-real-estate-capital-gains-tax-upon-deferred-sale-nw-vs-lu"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2012/federal-supreme-court-decision-on-territorial-allocation-of-real-estate-capital-gains-tax-upon-deferred-sale-nw-vs-lu"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2012/federal-supreme-court-decision-on-territorial-allocation-of-real-estate-capital-gains-tax-upon-deferred-sale-nw-vs-lu"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2012/federal-supreme-court-decision-on-territorial-allocation-of-real-estate-capital-gains-tax-upon-deferred-sale-nw-vs-lu"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2011/couple-v-tax-authority-on-deductibility-of-callable-annuity-repurchase-obligation-for-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2011/couple-v-tax-authority-on-deductibility-of-callable-annuity-repurchase-obligation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2011/couple-v-tax-authority-on-deductibility-of-callable-annuity-repurchase-obligation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2011/couple-v-tax-authority-on-deductibility-of-callable-annuity-repurchase-obligation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2011/couple-v-tax-authority-on-deductibility-of-callable-annuity-repurchase-obligation-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2011/couple-v-tax-authority-on-deductibility-of-callable-annuity-repurchase-obligation-for-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2010/consortium-bid-for-public-works-contract-standing-to-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2010/consortium-bid-for-public-works-contract-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2010/consortium-bid-for-public-works-contract-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2010/consortium-bid-for-public-works-contract-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2010/consortium-bid-for-public-works-contract-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2010/consortium-bid-for-public-works-contract-standing-to-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2009/appeal-objectless-due-to-subsequent-marriage-and-residence-permit-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2009/appeal-objectless-due-to-subsequent-marriage-and-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2009/appeal-objectless-due-to-subsequent-marriage-and-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2009/appeal-objectless-due-to-subsequent-marriage-and-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2009/appeal-objectless-due-to-subsequent-marriage-and-residence-permit-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2009/appeal-objectless-due-to-subsequent-marriage-and-residence-permit-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2008/kosovar-national-s-challenge-to-removal-order-suspension-denial-rejected-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2008/kosovar-national-s-challenge-to-removal-order-suspension-denial-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2008/kosovar-national-s-challenge-to-removal-order-suspension-denial-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2008/kosovar-national-s-challenge-to-removal-order-suspension-denial-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2008/kosovar-national-s-challenge-to-removal-order-suspension-denial-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2008/kosovar-national-s-challenge-to-removal-order-suspension-denial-rejected-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_337-2007/inadmissibility-of-appeal-against-refusal-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2007/inadmissibility-of-appeal-against-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_337-2007/inadmissibility-of-appeal-against-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_337-2007/inadmissibility-of-appeal-against-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_337-2007/inadmissibility-of-appeal-against-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_337-2007/inadmissibility-of-appeal-against-refusal-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2024/zurich-canton-cost-coverage-for-elite-alpine-skier-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2024/zurich-canton-cost-coverage-for-elite-alpine-skier-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2024/zurich-canton-cost-coverage-for-elite-alpine-skier-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2024/zurich-canton-cost-coverage-for-elite-alpine-skier-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2024/zurich-canton-cost-coverage-for-elite-alpine-skier-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2024/zurich-canton-cost-coverage-for-elite-alpine-skier-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2023/dentist-fined-for-lapsed-insurance-and-continuing-education-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2023/dentist-fined-for-lapsed-insurance-and-continuing-education-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2023/dentist-fined-for-lapsed-insurance-and-continuing-education-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2023/dentist-fined-for-lapsed-insurance-and-continuing-education-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2023/dentist-fined-for-lapsed-insurance-and-continuing-education-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2023/dentist-fined-for-lapsed-insurance-and-continuing-education-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2022/father-v-cantonal-department-for-public-schools-regarding-special-needs-education-and-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2022/father-v-cantonal-department-for-public-schools-regarding-special-needs-education-and-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2022/father-v-cantonal-department-for-public-schools-regarding-special-needs-education-and-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2022/father-v-cantonal-department-for-public-schools-regarding-special-needs-education-and-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2022/father-v-cantonal-department-for-public-schools-regarding-special-needs-education-and-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2022/father-v-cantonal-department-for-public-schools-regarding-special-needs-education-and-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2021/gespa-v-online-gaming-provider-dns-blocking-for-unlicensed-money-gambling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2021/gespa-v-online-gaming-provider-dns-blocking-for-unlicensed-money-gambling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2021/gespa-v-online-gaming-provider-dns-blocking-for-unlicensed-money-gambling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2021/gespa-v-online-gaming-provider-dns-blocking-for-unlicensed-money-gambling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2021/gespa-v-online-gaming-provider-dns-blocking-for-unlicensed-money-gambling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2021/gespa-v-online-gaming-provider-dns-blocking-for-unlicensed-money-gambling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2020/n-v-switzerland-revocation-of-integration-permit-for-severe-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2020/n-v-switzerland-revocation-of-integration-permit-for-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2020/n-v-switzerland-revocation-of-integration-permit-for-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2020/n-v-switzerland-revocation-of-integration-permit-for-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2020/n-v-switzerland-revocation-of-integration-permit-for-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2020/n-v-switzerland-revocation-of-integration-permit-for-severe-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2019/residence-permit-refusal-appeal-dismissed-for-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2019/residence-permit-refusal-appeal-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2019/residence-permit-refusal-appeal-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2019/residence-permit-refusal-appeal-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2019/residence-permit-refusal-appeal-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2019/residence-permit-refusal-appeal-dismissed-for-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2018/company-v-federal-administrative-court-bias-allegations-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2018/company-v-federal-administrative-court-bias-allegations-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2018/company-v-federal-administrative-court-bias-allegations-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2018/company-v-federal-administrative-court-bias-allegations-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2018/company-v-federal-administrative-court-bias-allegations-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2018/company-v-federal-administrative-court-bias-allegations-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2017/taxpayer-penalty-for-failure-to-file-tax-returns-despite-domicile-elsewhere</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2017/taxpayer-penalty-for-failure-to-file-tax-returns-despite-domicile-elsewhere"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2017/taxpayer-penalty-for-failure-to-file-tax-returns-despite-domicile-elsewhere"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2017/taxpayer-penalty-for-failure-to-file-tax-returns-despite-domicile-elsewhere"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2017/taxpayer-penalty-for-failure-to-file-tax-returns-despite-domicile-elsewhere"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2017/taxpayer-penalty-for-failure-to-file-tax-returns-despite-domicile-elsewhere"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2016/cameroonian-national-expulsion-upheld-after-short-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2016/cameroonian-national-expulsion-upheld-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2016/cameroonian-national-expulsion-upheld-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2016/cameroonian-national-expulsion-upheld-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2016/cameroonian-national-expulsion-upheld-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2016/cameroonian-national-expulsion-upheld-after-short-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2015/swiss-federal-supreme-court-upholds-revocation-of-long-term-resident-s-permit-based-on-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2015/swiss-federal-supreme-court-upholds-revocation-of-long-term-resident-s-permit-based-on-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2015/swiss-federal-supreme-court-upholds-revocation-of-long-term-resident-s-permit-based-on-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2015/swiss-federal-supreme-court-upholds-revocation-of-long-term-resident-s-permit-based-on-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2015/swiss-federal-supreme-court-upholds-revocation-of-long-term-resident-s-permit-based-on-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2015/swiss-federal-supreme-court-upholds-revocation-of-long-term-resident-s-permit-based-on-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2013/asylum-seeker-detention-appeal-inadmissible-due-to-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2013/asylum-seeker-detention-appeal-inadmissible-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2013/asylum-seeker-detention-appeal-inadmissible-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2013/asylum-seeker-detention-appeal-inadmissible-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2013/asylum-seeker-detention-appeal-inadmissible-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2013/asylum-seeker-detention-appeal-inadmissible-due-to-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2012/russian-national-v-switzerland-residence-permit-refusal-and-expulsion-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2012/russian-national-v-switzerland-residence-permit-refusal-and-expulsion-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2012/russian-national-v-switzerland-residence-permit-refusal-and-expulsion-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2012/russian-national-v-switzerland-residence-permit-refusal-and-expulsion-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2012/russian-national-v-switzerland-residence-permit-refusal-and-expulsion-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2012/russian-national-v-switzerland-residence-permit-refusal-and-expulsion-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2011/hospital-fee-enforcement-and-right-to-court-hearing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2011/hospital-fee-enforcement-and-right-to-court-hearing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2011/hospital-fee-enforcement-and-right-to-court-hearing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2011/hospital-fee-enforcement-and-right-to-court-hearing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2011/hospital-fee-enforcement-and-right-to-court-hearing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2011/hospital-fee-enforcement-and-right-to-court-hearing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2010/taxpayer-liability-for-undisclosed-debt-write-off</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2010/taxpayer-liability-for-undisclosed-debt-write-off"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2010/taxpayer-liability-for-undisclosed-debt-write-off"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2010/taxpayer-liability-for-undisclosed-debt-write-off"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2010/taxpayer-liability-for-undisclosed-debt-write-off"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2010/taxpayer-liability-for-undisclosed-debt-write-off"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2009/taxpayer-fails-to-void-property-gains-assessment-due-to-cumulative-non-fatal-errors-late-appeal-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2009/taxpayer-fails-to-void-property-gains-assessment-due-to-cumulative-non-fatal-errors-late-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2009/taxpayer-fails-to-void-property-gains-assessment-due-to-cumulative-non-fatal-errors-late-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2009/taxpayer-fails-to-void-property-gains-assessment-due-to-cumulative-non-fatal-errors-late-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2009/taxpayer-fails-to-void-property-gains-assessment-due-to-cumulative-non-fatal-errors-late-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2009/taxpayer-fails-to-void-property-gains-assessment-due-to-cumulative-non-fatal-errors-late-appeal-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2008/libyan-national-v-cantonal-court-residence-permit-renewal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2008/libyan-national-v-cantonal-court-residence-permit-renewal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2008/libyan-national-v-cantonal-court-residence-permit-renewal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2008/libyan-national-v-cantonal-court-residence-permit-renewal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2008/libyan-national-v-cantonal-court-residence-permit-renewal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2008/libyan-national-v-cantonal-court-residence-permit-renewal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_336-2007/appeal-on-suspension-of-limit-exception-denial-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2007/appeal-on-suspension-of-limit-exception-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_336-2007/appeal-on-suspension-of-limit-exception-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_336-2007/appeal-on-suspension-of-limit-exception-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_336-2007/appeal-on-suspension-of-limit-exception-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_336-2007/appeal-on-suspension-of-limit-exception-denial-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2024/canton-of-vaud-state-liability-claim-regarding-offset-of-retroactive-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2024/canton-of-vaud-state-liability-claim-regarding-offset-of-retroactive-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2024/canton-of-vaud-state-liability-claim-regarding-offset-of-retroactive-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2024/canton-of-vaud-state-liability-claim-regarding-offset-of-retroactive-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2024/canton-of-vaud-state-liability-claim-regarding-offset-of-retroactive-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2024/canton-of-vaud-state-liability-claim-regarding-offset-of-retroactive-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2023/attorney-s-appeal-against-bar-removal-deemed-moot-due-to-prior-voluntary-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2023/attorney-s-appeal-against-bar-removal-deemed-moot-due-to-prior-voluntary-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2023/attorney-s-appeal-against-bar-removal-deemed-moot-due-to-prior-voluntary-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2023/attorney-s-appeal-against-bar-removal-deemed-moot-due-to-prior-voluntary-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2023/attorney-s-appeal-against-bar-removal-deemed-moot-due-to-prior-voluntary-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2023/attorney-s-appeal-against-bar-removal-deemed-moot-due-to-prior-voluntary-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2022/foundation-v-canton-over-tax-liability-appeal-withdrawn-after-settlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2022/foundation-v-canton-over-tax-liability-appeal-withdrawn-after-settlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2022/foundation-v-canton-over-tax-liability-appeal-withdrawn-after-settlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2022/foundation-v-canton-over-tax-liability-appeal-withdrawn-after-settlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2022/foundation-v-canton-over-tax-liability-appeal-withdrawn-after-settlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2022/foundation-v-canton-over-tax-liability-appeal-withdrawn-after-settlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2021/federal-supreme-court-on-admissibility-of-appeal-in-international-tax-assistance-case-regarding-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2021/federal-supreme-court-on-admissibility-of-appeal-in-international-tax-assistance-case-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2021/federal-supreme-court-on-admissibility-of-appeal-in-international-tax-assistance-case-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2021/federal-supreme-court-on-admissibility-of-appeal-in-international-tax-assistance-case-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2021/federal-supreme-court-on-admissibility-of-appeal-in-international-tax-assistance-case-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2021/federal-supreme-court-on-admissibility-of-appeal-in-international-tax-assistance-case-regarding-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2020/revocation-of-residence-permit-following-short-term-marriage-and-repatriation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2020/revocation-of-residence-permit-following-short-term-marriage-and-repatriation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2020/revocation-of-residence-permit-following-short-term-marriage-and-repatriation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2020/revocation-of-residence-permit-following-short-term-marriage-and-repatriation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2020/revocation-of-residence-permit-following-short-term-marriage-and-repatriation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2020/revocation-of-residence-permit-following-short-term-marriage-and-repatriation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2019/municipal-council-electricity-contract-review-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2019/municipal-council-electricity-contract-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2019/municipal-council-electricity-contract-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2019/municipal-council-electricity-contract-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2019/municipal-council-electricity-contract-review-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2019/municipal-council-electricity-contract-review-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2018/refusal-of-supreme-court-appeal-on-television-fee-case-due-to-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2018/refusal-of-supreme-court-appeal-on-television-fee-case-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2018/refusal-of-supreme-court-appeal-on-television-fee-case-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2018/refusal-of-supreme-court-appeal-on-television-fee-case-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2018/refusal-of-supreme-court-appeal-on-television-fee-case-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2018/refusal-of-supreme-court-appeal-on-television-fee-case-due-to-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2017/appeal-withdrawn-in-detention-transfer-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2017/appeal-withdrawn-in-detention-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2017/appeal-withdrawn-in-detention-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2017/appeal-withdrawn-in-detention-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2017/appeal-withdrawn-in-detention-transfer-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2017/appeal-withdrawn-in-detention-transfer-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2015/dismissal-of-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2015/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2015/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2015/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2015/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2015/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2014/tax-domicile-dispute-swiss-professor-s-vital-interests-remain-in-fribourg</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2014/tax-domicile-dispute-swiss-professor-s-vital-interests-remain-in-fribourg"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2014/tax-domicile-dispute-swiss-professor-s-vital-interests-remain-in-fribourg"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2014/tax-domicile-dispute-swiss-professor-s-vital-interests-remain-in-fribourg"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2014/tax-domicile-dispute-swiss-professor-s-vital-interests-remain-in-fribourg"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2014/tax-domicile-dispute-swiss-professor-s-vital-interests-remain-in-fribourg"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2013/lawyer-denied-notary-patent-over-residency-requirement-overturned-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2013/lawyer-denied-notary-patent-over-residency-requirement-overturned-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2013/lawyer-denied-notary-patent-over-residency-requirement-overturned-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2013/lawyer-denied-notary-patent-over-residency-requirement-overturned-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2013/lawyer-denied-notary-patent-over-residency-requirement-overturned-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2013/lawyer-denied-notary-patent-over-residency-requirement-overturned-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2012/security-company-license-suspension-upheld-due-to-repeated-training-and-reporting-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2012/security-company-license-suspension-upheld-due-to-repeated-training-and-reporting-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2012/security-company-license-suspension-upheld-due-to-repeated-training-and-reporting-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2012/security-company-license-suspension-upheld-due-to-repeated-training-and-reporting-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2012/security-company-license-suspension-upheld-due-to-repeated-training-and-reporting-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2012/security-company-license-suspension-upheld-due-to-repeated-training-and-reporting-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2011/withdrawal-of-appeal-concerning-dog-custody-and-management</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2011/withdrawal-of-appeal-concerning-dog-custody-and-management"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2011/withdrawal-of-appeal-concerning-dog-custody-and-management"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2011/withdrawal-of-appeal-concerning-dog-custody-and-management"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2011/withdrawal-of-appeal-concerning-dog-custody-and-management"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2011/withdrawal-of-appeal-concerning-dog-custody-and-management"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2010/appeal-on-acquisition-of-auctioned-land-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2010/appeal-on-acquisition-of-auctioned-land-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2010/appeal-on-acquisition-of-auctioned-land-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2010/appeal-on-acquisition-of-auctioned-land-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2010/appeal-on-acquisition-of-auctioned-land-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2010/appeal-on-acquisition-of-auctioned-land-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2009/moroccan-national-v-switzerland-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2009/moroccan-national-v-switzerland-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2009/moroccan-national-v-switzerland-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2009/moroccan-national-v-switzerland-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2009/moroccan-national-v-switzerland-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2009/moroccan-national-v-switzerland-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2008/hidden-profit-distribution-via-uncompensated-goodwill-transfer-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2008/hidden-profit-distribution-via-uncompensated-goodwill-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2008/hidden-profit-distribution-via-uncompensated-goodwill-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2008/hidden-profit-distribution-via-uncompensated-goodwill-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2008/hidden-profit-distribution-via-uncompensated-goodwill-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2008/hidden-profit-distribution-via-uncompensated-goodwill-transfer-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_335-2007/cantonal-councillor-portrait-violated-election-programming-balance-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2007/cantonal-councillor-portrait-violated-election-programming-balance-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_335-2007/cantonal-councillor-portrait-violated-election-programming-balance-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_335-2007/cantonal-councillor-portrait-violated-election-programming-balance-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_335-2007/cantonal-councillor-portrait-violated-election-programming-balance-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_335-2007/cantonal-councillor-portrait-violated-election-programming-balance-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2023/liquidation-company-covid-19-hardship-support-denial-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2023/liquidation-company-covid-19-hardship-support-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2023/liquidation-company-covid-19-hardship-support-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2023/liquidation-company-covid-19-hardship-support-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2023/liquidation-company-covid-19-hardship-support-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2023/liquidation-company-covid-19-hardship-support-denial-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2022/brazilian-trafficking-victim-s-residence-permit-denied-over-lack-of-need-for-testimony-and-insufficient-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2022/brazilian-trafficking-victim-s-residence-permit-denied-over-lack-of-need-for-testimony-and-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2022/brazilian-trafficking-victim-s-residence-permit-denied-over-lack-of-need-for-testimony-and-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2022/brazilian-trafficking-victim-s-residence-permit-denied-over-lack-of-need-for-testimony-and-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2022/brazilian-trafficking-victim-s-residence-permit-denied-over-lack-of-need-for-testimony-and-insufficient-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2022/brazilian-trafficking-victim-s-residence-permit-denied-over-lack-of-need-for-testimony-and-insufficient-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2021/federal-supreme-court-upholds-denial-of-agricultural-land-purchase-for-non-qualifying-horse-facility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2021/federal-supreme-court-upholds-denial-of-agricultural-land-purchase-for-non-qualifying-horse-facility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2021/federal-supreme-court-upholds-denial-of-agricultural-land-purchase-for-non-qualifying-horse-facility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2021/federal-supreme-court-upholds-denial-of-agricultural-land-purchase-for-non-qualifying-horse-facility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2021/federal-supreme-court-upholds-denial-of-agricultural-land-purchase-for-non-qualifying-horse-facility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2021/federal-supreme-court-upholds-denial-of-agricultural-land-purchase-for-non-qualifying-horse-facility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2020/tax-avoidance-in-board-compensation-using-simplified-accounting-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2020/tax-avoidance-in-board-compensation-using-simplified-accounting-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2020/tax-avoidance-in-board-compensation-using-simplified-accounting-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2020/tax-avoidance-in-board-compensation-using-simplified-accounting-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2020/tax-avoidance-in-board-compensation-using-simplified-accounting-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2020/tax-avoidance-in-board-compensation-using-simplified-accounting-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2019/algerian-national-s-residence-permit-revoked-after-short-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2019/algerian-national-s-residence-permit-revoked-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2019/algerian-national-s-residence-permit-revoked-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2019/algerian-national-s-residence-permit-revoked-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2019/algerian-national-s-residence-permit-revoked-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2019/algerian-national-s-residence-permit-revoked-after-short-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2018/geneva-taxpayer-fails-to-prove-manifest-inaccuracy-of-official-assessment-due-to-lack-of-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2018/geneva-taxpayer-fails-to-prove-manifest-inaccuracy-of-official-assessment-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2018/geneva-taxpayer-fails-to-prove-manifest-inaccuracy-of-official-assessment-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2018/geneva-taxpayer-fails-to-prove-manifest-inaccuracy-of-official-assessment-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2018/geneva-taxpayer-fails-to-prove-manifest-inaccuracy-of-official-assessment-due-to-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2018/geneva-taxpayer-fails-to-prove-manifest-inaccuracy-of-official-assessment-due-to-lack-of-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2017/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-sham-marriage-and-concealment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2017/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-sham-marriage-and-concealment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2017/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-sham-marriage-and-concealment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2017/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-sham-marriage-and-concealment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2017/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-sham-marriage-and-concealment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2017/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-sham-marriage-and-concealment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2016/taxpayer-denied-reduced-rate-for-adult-son-not-residing-in-household</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2016/taxpayer-denied-reduced-rate-for-adult-son-not-residing-in-household"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2016/taxpayer-denied-reduced-rate-for-adult-son-not-residing-in-household"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2016/taxpayer-denied-reduced-rate-for-adult-son-not-residing-in-household"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2016/taxpayer-denied-reduced-rate-for-adult-son-not-residing-in-household"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2016/taxpayer-denied-reduced-rate-for-adult-son-not-residing-in-household"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2015/cape-verde-national-v-switzerland-impartiality-in-expulsion-detention-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2015/cape-verde-national-v-switzerland-impartiality-in-expulsion-detention-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2015/cape-verde-national-v-switzerland-impartiality-in-expulsion-detention-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2015/cape-verde-national-v-switzerland-impartiality-in-expulsion-detention-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2015/cape-verde-national-v-switzerland-impartiality-in-expulsion-detention-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2015/cape-verde-national-v-switzerland-impartiality-in-expulsion-detention-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2014/llc-v-federal-tax-administration-input-vat-deduction-and-change-of-use-without-formal-option-to-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2014/llc-v-federal-tax-administration-input-vat-deduction-and-change-of-use-without-formal-option-to-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2014/llc-v-federal-tax-administration-input-vat-deduction-and-change-of-use-without-formal-option-to-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2014/llc-v-federal-tax-administration-input-vat-deduction-and-change-of-use-without-formal-option-to-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2014/llc-v-federal-tax-administration-input-vat-deduction-and-change-of-use-without-formal-option-to-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2014/llc-v-federal-tax-administration-input-vat-deduction-and-change-of-use-without-formal-option-to-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2013/turkish-national-s-appeal-against-residence-permit-denial-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2013/turkish-national-s-appeal-against-residence-permit-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2013/turkish-national-s-appeal-against-residence-permit-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2013/turkish-national-s-appeal-against-residence-permit-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2013/turkish-national-s-appeal-against-residence-permit-denial-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2013/turkish-national-s-appeal-against-residence-permit-denial-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2012/public-reception-fee-enforcement-upheld-despite-financial-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2012/public-reception-fee-enforcement-upheld-despite-financial-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2012/public-reception-fee-enforcement-upheld-despite-financial-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2012/public-reception-fee-enforcement-upheld-despite-financial-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2012/public-reception-fee-enforcement-upheld-despite-financial-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2012/public-reception-fee-enforcement-upheld-despite-financial-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2011/applicant-denied-admission-to-osteopathy-exam-over-insufficient-training-hours</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2011/applicant-denied-admission-to-osteopathy-exam-over-insufficient-training-hours"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2011/applicant-denied-admission-to-osteopathy-exam-over-insufficient-training-hours"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2011/applicant-denied-admission-to-osteopathy-exam-over-insufficient-training-hours"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2011/applicant-denied-admission-to-osteopathy-exam-over-insufficient-training-hours"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2011/applicant-denied-admission-to-osteopathy-exam-over-insufficient-training-hours"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2010/taxpayer-v-enforcement-of-vat-claim-statute-of-limitations-post-certificate-of-loss</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2010/taxpayer-v-enforcement-of-vat-claim-statute-of-limitations-post-certificate-of-loss"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2010/taxpayer-v-enforcement-of-vat-claim-statute-of-limitations-post-certificate-of-loss"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2010/taxpayer-v-enforcement-of-vat-claim-statute-of-limitations-post-certificate-of-loss"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2010/taxpayer-v-enforcement-of-vat-claim-statute-of-limitations-post-certificate-of-loss"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2010/taxpayer-v-enforcement-of-vat-claim-statute-of-limitations-post-certificate-of-loss"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2009/appeal-regarding-legal-aid-denial-and-expired-deadline-for-fax-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2009/appeal-regarding-legal-aid-denial-and-expired-deadline-for-fax-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2009/appeal-regarding-legal-aid-denial-and-expired-deadline-for-fax-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2009/appeal-regarding-legal-aid-denial-and-expired-deadline-for-fax-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2009/appeal-regarding-legal-aid-denial-and-expired-deadline-for-fax-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2009/appeal-regarding-legal-aid-denial-and-expired-deadline-for-fax-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2008/federal-court-partially-upholds-deportation-detention-appeal-due-to-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2008/federal-court-partially-upholds-deportation-detention-appeal-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2008/federal-court-partially-upholds-deportation-detention-appeal-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2008/federal-court-partially-upholds-deportation-detention-appeal-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2008/federal-court-partially-upholds-deportation-detention-appeal-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2008/federal-court-partially-upholds-deportation-detention-appeal-due-to-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_334-2007/swiss-firm-challenge-to-short-stay-permits-for-hungarian-sex-workers-under-fma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2007/swiss-firm-challenge-to-short-stay-permits-for-hungarian-sex-workers-under-fma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_334-2007/swiss-firm-challenge-to-short-stay-permits-for-hungarian-sex-workers-under-fma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_334-2007/swiss-firm-challenge-to-short-stay-permits-for-hungarian-sex-workers-under-fma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_334-2007/swiss-firm-challenge-to-short-stay-permits-for-hungarian-sex-workers-under-fma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_334-2007/swiss-firm-challenge-to-short-stay-permits-for-hungarian-sex-workers-under-fma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2025/applicant-refused-arms-permit-upon-refusal-of-police-interview-and-potential-residence-inspection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2025/applicant-refused-arms-permit-upon-refusal-of-police-interview-and-potential-residence-inspection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2025/applicant-refused-arms-permit-upon-refusal-of-police-interview-and-potential-residence-inspection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2025/applicant-refused-arms-permit-upon-refusal-of-police-interview-and-potential-residence-inspection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2025/applicant-refused-arms-permit-upon-refusal-of-police-interview-and-potential-residence-inspection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2025/applicant-refused-arms-permit-upon-refusal-of-police-interview-and-potential-residence-inspection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2024/parental-appeal-against-kindergarten-assignment-dismissed-for-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2024/parental-appeal-against-kindergarten-assignment-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2024/parental-appeal-against-kindergarten-assignment-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2024/parental-appeal-against-kindergarten-assignment-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2024/parental-appeal-against-kindergarten-assignment-dismissed-for-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2024/parental-appeal-against-kindergarten-assignment-dismissed-for-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2023/algerian-national-loses-appeal-against-revocation-of-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2023/algerian-national-loses-appeal-against-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2023/algerian-national-loses-appeal-against-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2023/algerian-national-loses-appeal-against-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2023/algerian-national-loses-appeal-against-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2023/algerian-national-loses-appeal-against-revocation-of-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2022/contract-revocation-and-subsequent-award-standing-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2022/contract-revocation-and-subsequent-award-standing-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2022/contract-revocation-and-subsequent-award-standing-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2022/contract-revocation-and-subsequent-award-standing-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2022/contract-revocation-and-subsequent-award-standing-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2022/contract-revocation-and-subsequent-award-standing-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2021/lebanese-national-v-federal-administrative-tribunal-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2021/lebanese-national-v-federal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2021/lebanese-national-v-federal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2021/lebanese-national-v-federal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2021/lebanese-national-v-federal-administrative-tribunal-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2021/lebanese-national-v-federal-administrative-tribunal-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2020/swiss-federal-supreme-court-remands-tax-evasion-case-for-factual-determination-of-director-fee-compensation-value</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2020/swiss-federal-supreme-court-remands-tax-evasion-case-for-factual-determination-of-director-fee-compensation-value"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2020/swiss-federal-supreme-court-remands-tax-evasion-case-for-factual-determination-of-director-fee-compensation-value"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2020/swiss-federal-supreme-court-remands-tax-evasion-case-for-factual-determination-of-director-fee-compensation-value"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2020/swiss-federal-supreme-court-remands-tax-evasion-case-for-factual-determination-of-director-fee-compensation-value"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2020/swiss-federal-supreme-court-remands-tax-evasion-case-for-factual-determination-of-director-fee-compensation-value"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2019/residence-permit-denial-and-procedural-rights-in-cost-award-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2019/residence-permit-denial-and-procedural-rights-in-cost-award-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2019/residence-permit-denial-and-procedural-rights-in-cost-award-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2019/residence-permit-denial-and-procedural-rights-in-cost-award-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2019/residence-permit-denial-and-procedural-rights-in-cost-award-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2019/residence-permit-denial-and-procedural-rights-in-cost-award-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2018/security-company-authorization-withdrawal-upheld-due-to-labor-law-breaches</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2018/security-company-authorization-withdrawal-upheld-due-to-labor-law-breaches"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2018/security-company-authorization-withdrawal-upheld-due-to-labor-law-breaches"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2018/security-company-authorization-withdrawal-upheld-due-to-labor-law-breaches"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2018/security-company-authorization-withdrawal-upheld-due-to-labor-law-breaches"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2018/security-company-authorization-withdrawal-upheld-due-to-labor-law-breaches"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2017/tax-authority-v-company-hidden-profit-distribution-via-overvalued-leases-and-prescription-periods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2017/tax-authority-v-company-hidden-profit-distribution-via-overvalued-leases-and-prescription-periods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2017/tax-authority-v-company-hidden-profit-distribution-via-overvalued-leases-and-prescription-periods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2017/tax-authority-v-company-hidden-profit-distribution-via-overvalued-leases-and-prescription-periods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2017/tax-authority-v-company-hidden-profit-distribution-via-overvalued-leases-and-prescription-periods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2017/tax-authority-v-company-hidden-profit-distribution-via-overvalued-leases-and-prescription-periods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2016/appeal-concerning-admissibility-of-age-discrimination-complaint-in-firefighter-application-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2016/appeal-concerning-admissibility-of-age-discrimination-complaint-in-firefighter-application-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2016/appeal-concerning-admissibility-of-age-discrimination-complaint-in-firefighter-application-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2016/appeal-concerning-admissibility-of-age-discrimination-complaint-in-firefighter-application-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2016/appeal-concerning-admissibility-of-age-discrimination-complaint-in-firefighter-application-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2016/appeal-concerning-admissibility-of-age-discrimination-complaint-in-firefighter-application-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2015/revocation-of-settlement-permit-upheld-for-fraudulently-disabled-resident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2015/revocation-of-settlement-permit-upheld-for-fraudulently-disabled-resident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2015/revocation-of-settlement-permit-upheld-for-fraudulently-disabled-resident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2015/revocation-of-settlement-permit-upheld-for-fraudulently-disabled-resident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2015/revocation-of-settlement-permit-upheld-for-fraudulently-disabled-resident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2015/revocation-of-settlement-permit-upheld-for-fraudulently-disabled-resident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2014/denial-of-pro-bono-legal-aid-in-animal-husbandry-case-due-to-income-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2014/denial-of-pro-bono-legal-aid-in-animal-husbandry-case-due-to-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2014/denial-of-pro-bono-legal-aid-in-animal-husbandry-case-due-to-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2014/denial-of-pro-bono-legal-aid-in-animal-husbandry-case-due-to-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2014/denial-of-pro-bono-legal-aid-in-animal-husbandry-case-due-to-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2014/denial-of-pro-bono-legal-aid-in-animal-husbandry-case-due-to-income-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2013/appeal-against-permit-decision-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2013/appeal-against-permit-decision-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2013/appeal-against-permit-decision-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2013/appeal-against-permit-decision-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2013/appeal-against-permit-decision-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2013/appeal-against-permit-decision-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2012/santesuisse-v-basel-stadt-on-nursing-care-assessment-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2012/santesuisse-v-basel-stadt-on-nursing-care-assessment-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2012/santesuisse-v-basel-stadt-on-nursing-care-assessment-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2012/santesuisse-v-basel-stadt-on-nursing-care-assessment-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2012/santesuisse-v-basel-stadt-on-nursing-care-assessment-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2012/santesuisse-v-basel-stadt-on-nursing-care-assessment-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2011/claimant-v-municipality-state-liability-claim-subject-to-civil-procedure-rules-and-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2011/claimant-v-municipality-state-liability-claim-subject-to-civil-procedure-rules-and-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2011/claimant-v-municipality-state-liability-claim-subject-to-civil-procedure-rules-and-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2011/claimant-v-municipality-state-liability-claim-subject-to-civil-procedure-rules-and-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2011/claimant-v-municipality-state-liability-claim-subject-to-civil-procedure-rules-and-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2011/claimant-v-municipality-state-liability-claim-subject-to-civil-procedure-rules-and-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2010/cormorant-regulation-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2010/cormorant-regulation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2010/cormorant-regulation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2010/cormorant-regulation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2010/cormorant-regulation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2010/cormorant-regulation-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2009/detention-pending-removal-insufficient-legal-justification-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2009/detention-pending-removal-insufficient-legal-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2009/detention-pending-removal-insufficient-legal-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2009/detention-pending-removal-insufficient-legal-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2009/detention-pending-removal-insufficient-legal-justification-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2009/detention-pending-removal-insufficient-legal-justification-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2008/tv-channel-v-confirmation-of-reduced-fee-revenues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2008/tv-channel-v-confirmation-of-reduced-fee-revenues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2008/tv-channel-v-confirmation-of-reduced-fee-revenues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2008/tv-channel-v-confirmation-of-reduced-fee-revenues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2008/tv-channel-v-confirmation-of-reduced-fee-revenues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2008/tv-channel-v-confirmation-of-reduced-fee-revenues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_333-2007/withholding-tax-refund-denial-upheld-on-foreign-branch-participation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2007/withholding-tax-refund-denial-upheld-on-foreign-branch-participation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_333-2007/withholding-tax-refund-denial-upheld-on-foreign-branch-participation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_333-2007/withholding-tax-refund-denial-upheld-on-foreign-branch-participation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_333-2007/withholding-tax-refund-denial-upheld-on-foreign-branch-participation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_333-2007/withholding-tax-refund-denial-upheld-on-foreign-branch-participation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2024/complainant-v-cantonal-health-office-release-of-professional-secrecy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2024/complainant-v-cantonal-health-office-release-of-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2024/complainant-v-cantonal-health-office-release-of-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2024/complainant-v-cantonal-health-office-release-of-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2024/complainant-v-cantonal-health-office-release-of-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2024/complainant-v-cantonal-health-office-release-of-professional-secrecy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2023/revocation-of-permanent-residence-permit-due-to-serious-criminal-history-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2023/revocation-of-permanent-residence-permit-due-to-serious-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2023/revocation-of-permanent-residence-permit-due-to-serious-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2023/revocation-of-permanent-residence-permit-due-to-serious-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2023/revocation-of-permanent-residence-permit-due-to-serious-criminal-history-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2023/revocation-of-permanent-residence-permit-due-to-serious-criminal-history-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2022/residency-permit-appeal-dismissed-for-inadequate-procedural-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2022/residency-permit-appeal-dismissed-for-inadequate-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2022/residency-permit-appeal-dismissed-for-inadequate-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2022/residency-permit-appeal-dismissed-for-inadequate-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2022/residency-permit-appeal-dismissed-for-inadequate-procedural-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2022/residency-permit-appeal-dismissed-for-inadequate-procedural-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2021/appeal-against-denial-of-restitution-of-deadline-in-swiss-austrian-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2021/appeal-against-denial-of-restitution-of-deadline-in-swiss-austrian-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2021/appeal-against-denial-of-restitution-of-deadline-in-swiss-austrian-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2021/appeal-against-denial-of-restitution-of-deadline-in-swiss-austrian-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2021/appeal-against-denial-of-restitution-of-deadline-in-swiss-austrian-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2021/appeal-against-denial-of-restitution-of-deadline-in-swiss-austrian-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2020/remuneration-for-board-members-simplified-payroll-vs-tax-avoidance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2020/remuneration-for-board-members-simplified-payroll-vs-tax-avoidance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2020/remuneration-for-board-members-simplified-payroll-vs-tax-avoidance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2020/remuneration-for-board-members-simplified-payroll-vs-tax-avoidance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2020/remuneration-for-board-members-simplified-payroll-vs-tax-avoidance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2020/remuneration-for-board-members-simplified-payroll-vs-tax-avoidance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2019/farmer-s-liquidation-tax-status-after-business-transfer-and-real-estate-leaseback</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2019/farmer-s-liquidation-tax-status-after-business-transfer-and-real-estate-leaseback"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2019/farmer-s-liquidation-tax-status-after-business-transfer-and-real-estate-leaseback"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2019/farmer-s-liquidation-tax-status-after-business-transfer-and-real-estate-leaseback"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2019/farmer-s-liquidation-tax-status-after-business-transfer-and-real-estate-leaseback"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2019/farmer-s-liquidation-tax-status-after-business-transfer-and-real-estate-leaseback"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2018/expulsion-of-foreign-national-for-serious-crimes-and-impact-on-family-s-residency-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2018/expulsion-of-foreign-national-for-serious-crimes-and-impact-on-family-s-residency-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2018/expulsion-of-foreign-national-for-serious-crimes-and-impact-on-family-s-residency-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2018/expulsion-of-foreign-national-for-serious-crimes-and-impact-on-family-s-residency-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2018/expulsion-of-foreign-national-for-serious-crimes-and-impact-on-family-s-residency-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2018/expulsion-of-foreign-national-for-serious-crimes-and-impact-on-family-s-residency-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2017/federal-court-admissibility-of-supervision-complaint-in-asylum-recusal-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2017/federal-court-admissibility-of-supervision-complaint-in-asylum-recusal-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2017/federal-court-admissibility-of-supervision-complaint-in-asylum-recusal-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2017/federal-court-admissibility-of-supervision-complaint-in-asylum-recusal-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2017/federal-court-admissibility-of-supervision-complaint-in-asylum-recusal-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2017/federal-court-admissibility-of-supervision-complaint-in-asylum-recusal-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2016/serbian-national-s-residence-permit-revocation-upheld-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2016/serbian-national-s-residence-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2016/serbian-national-s-residence-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2016/serbian-national-s-residence-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2016/serbian-national-s-residence-permit-revocation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2016/serbian-national-s-residence-permit-revocation-upheld-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2015/tax-domicile-dispute-ticino-vs-graubuenden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2015/tax-domicile-dispute-ticino-vs-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2015/tax-domicile-dispute-ticino-vs-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2015/tax-domicile-dispute-ticino-vs-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2015/tax-domicile-dispute-ticino-vs-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2015/tax-domicile-dispute-ticino-vs-graubuenden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2014/dog-ownership-dispute-legal-aid-indigence-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2014/dog-ownership-dispute-legal-aid-indigence-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2014/dog-ownership-dispute-legal-aid-indigence-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2014/dog-ownership-dispute-legal-aid-indigence-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2014/dog-ownership-dispute-legal-aid-indigence-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2014/dog-ownership-dispute-legal-aid-indigence-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2013/filipina-national-v-switzerland-expired-residence-permit-due-to-prolonged-absence-post-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2013/filipina-national-v-switzerland-expired-residence-permit-due-to-prolonged-absence-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2013/filipina-national-v-switzerland-expired-residence-permit-due-to-prolonged-absence-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2013/filipina-national-v-switzerland-expired-residence-permit-due-to-prolonged-absence-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2013/filipina-national-v-switzerland-expired-residence-permit-due-to-prolonged-absence-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2013/filipina-national-v-switzerland-expired-residence-permit-due-to-prolonged-absence-post-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2012/nigerian-national-detention-extension-and-right-to-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2012/nigerian-national-detention-extension-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2012/nigerian-national-detention-extension-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2012/nigerian-national-detention-extension-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2012/nigerian-national-detention-extension-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2012/nigerian-national-detention-extension-and-right-to-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2011/osteopath-admission-appeal-regarding-examination-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2011/osteopath-admission-appeal-regarding-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2011/osteopath-admission-appeal-regarding-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2011/osteopath-admission-appeal-regarding-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2011/osteopath-admission-appeal-regarding-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2011/osteopath-admission-appeal-regarding-examination-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2010/turkish-national-s-residence-permit-extension-refusal-upheld-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2010/turkish-national-s-residence-permit-extension-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2010/turkish-national-s-residence-permit-extension-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2010/turkish-national-s-residence-permit-extension-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2010/turkish-national-s-residence-permit-extension-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2010/turkish-national-s-residence-permit-extension-refusal-upheld-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2009/congolese-national-v-switzerland-residency-permit-refusal-upheld-despite-family-ties-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2009/congolese-national-v-switzerland-residency-permit-refusal-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2009/congolese-national-v-switzerland-residency-permit-refusal-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2009/congolese-national-v-switzerland-residency-permit-refusal-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2009/congolese-national-v-switzerland-residency-permit-refusal-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2009/congolese-national-v-switzerland-residency-permit-refusal-upheld-despite-family-ties-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2008/taxpayer-appeal-moot-due-to-annulment-of-contested-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2008/taxpayer-appeal-moot-due-to-annulment-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2008/taxpayer-appeal-moot-due-to-annulment-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2008/taxpayer-appeal-moot-due-to-annulment-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2008/taxpayer-appeal-moot-due-to-annulment-of-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2008/taxpayer-appeal-moot-due-to-annulment-of-contested-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_332-2007/detainee-challenges-expulsion-detention-after-failed-asylum-and-resistance-to-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2007/detainee-challenges-expulsion-detention-after-failed-asylum-and-resistance-to-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_332-2007/detainee-challenges-expulsion-detention-after-failed-asylum-and-resistance-to-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_332-2007/detainee-challenges-expulsion-detention-after-failed-asylum-and-resistance-to-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_332-2007/detainee-challenges-expulsion-detention-after-failed-asylum-and-resistance-to-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_332-2007/detainee-challenges-expulsion-detention-after-failed-asylum-and-resistance-to-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2025/complaint-regarding-delay-in-judge-recusal-decision-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2025/complaint-regarding-delay-in-judge-recusal-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2025/complaint-regarding-delay-in-judge-recusal-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2025/complaint-regarding-delay-in-judge-recusal-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2025/complaint-regarding-delay-in-judge-recusal-decision-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2025/complaint-regarding-delay-in-judge-recusal-decision-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2024/ethiopian-mother-and-son-residence-permit-denial-upheld-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2024/ethiopian-mother-and-son-residence-permit-denial-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2024/ethiopian-mother-and-son-residence-permit-denial-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2024/ethiopian-mother-and-son-residence-permit-denial-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2024/ethiopian-mother-and-son-residence-permit-denial-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2024/ethiopian-mother-and-son-residence-permit-denial-upheld-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2023/parents-v-cantonal-administrative-tribunal-special-education-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2023/parents-v-cantonal-administrative-tribunal-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2023/parents-v-cantonal-administrative-tribunal-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2023/parents-v-cantonal-administrative-tribunal-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2023/parents-v-cantonal-administrative-tribunal-special-education-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2023/parents-v-cantonal-administrative-tribunal-special-education-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2022/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2022/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2022/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2022/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2022/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2022/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2021/kosovan-national-s-challenge-to-revocation-of-provisional-admission-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2021/kosovan-national-s-challenge-to-revocation-of-provisional-admission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2021/kosovan-national-s-challenge-to-revocation-of-provisional-admission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2021/kosovan-national-s-challenge-to-revocation-of-provisional-admission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2021/kosovan-national-s-challenge-to-revocation-of-provisional-admission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2021/kosovan-national-s-challenge-to-revocation-of-provisional-admission-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2020/venezuelan-student-permit-appeal-dismissed-for-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2020/venezuelan-student-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2020/venezuelan-student-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2020/venezuelan-student-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2020/venezuelan-student-permit-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2020/venezuelan-student-permit-appeal-dismissed-for-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2019/federal-supreme-court-upholds-correction-of-tax-assessment-based-on-rectifiable-software-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2019/federal-supreme-court-upholds-correction-of-tax-assessment-based-on-rectifiable-software-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2019/federal-supreme-court-upholds-correction-of-tax-assessment-based-on-rectifiable-software-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2019/federal-supreme-court-upholds-correction-of-tax-assessment-based-on-rectifiable-software-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2019/federal-supreme-court-upholds-correction-of-tax-assessment-based-on-rectifiable-software-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2019/federal-supreme-court-upholds-correction-of-tax-assessment-based-on-rectifiable-software-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2018/kosovar-national-expulsion-upheld-despite-claimed-life-threats</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2018/kosovar-national-expulsion-upheld-despite-claimed-life-threats"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2018/kosovar-national-expulsion-upheld-despite-claimed-life-threats"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2018/kosovar-national-expulsion-upheld-despite-claimed-life-threats"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2018/kosovar-national-expulsion-upheld-despite-claimed-life-threats"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2018/kosovar-national-expulsion-upheld-despite-claimed-life-threats"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2017/taxpayer-challenge-to-inclusion-of-directors-fee-in-taxable-income-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2017/taxpayer-challenge-to-inclusion-of-directors-fee-in-taxable-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2017/taxpayer-challenge-to-inclusion-of-directors-fee-in-taxable-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2017/taxpayer-challenge-to-inclusion-of-directors-fee-in-taxable-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2017/taxpayer-challenge-to-inclusion-of-directors-fee-in-taxable-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2017/taxpayer-challenge-to-inclusion-of-directors-fee-in-taxable-income-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2016/revocation-of-establishment-permit-based-on-fraudulent-acquisition-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2016/revocation-of-establishment-permit-based-on-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2016/revocation-of-establishment-permit-based-on-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2016/revocation-of-establishment-permit-based-on-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2016/revocation-of-establishment-permit-based-on-fraudulent-acquisition-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2016/revocation-of-establishment-permit-based-on-fraudulent-acquisition-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2015/cameroonian-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-major-personal-reasons-for-exceptional-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2015/cameroonian-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-major-personal-reasons-for-exceptional-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2015/cameroonian-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-major-personal-reasons-for-exceptional-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2015/cameroonian-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-major-personal-reasons-for-exceptional-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2015/cameroonian-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-major-personal-reasons-for-exceptional-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2015/cameroonian-national-s-residence-permit-refusal-upheld-due-to-insufficient-cohabitation-and-lack-of-major-personal-reasons-for-exceptional-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2014/tunisian-national-s-residence-permit-appeal-inadmissible-due-to-insufficient-legal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2014/tunisian-national-s-residence-permit-appeal-inadmissible-due-to-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2014/tunisian-national-s-residence-permit-appeal-inadmissible-due-to-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2014/tunisian-national-s-residence-permit-appeal-inadmissible-due-to-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2014/tunisian-national-s-residence-permit-appeal-inadmissible-due-to-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2014/tunisian-national-s-residence-permit-appeal-inadmissible-due-to-insufficient-legal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2013/foreign-national-residence-permit-revocation-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2013/foreign-national-residence-permit-revocation-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2013/foreign-national-residence-permit-revocation-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2013/foreign-national-residence-permit-revocation-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2013/foreign-national-residence-permit-revocation-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2013/foreign-national-residence-permit-revocation-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2012/gambian-national-v-switzerland-expulsion-upheld-despite-paternity-acknowledgment-amidst-drug-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2012/gambian-national-v-switzerland-expulsion-upheld-despite-paternity-acknowledgment-amidst-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2012/gambian-national-v-switzerland-expulsion-upheld-despite-paternity-acknowledgment-amidst-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2012/gambian-national-v-switzerland-expulsion-upheld-despite-paternity-acknowledgment-amidst-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2012/gambian-national-v-switzerland-expulsion-upheld-despite-paternity-acknowledgment-amidst-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2012/gambian-national-v-switzerland-expulsion-upheld-despite-paternity-acknowledgment-amidst-drug-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2011/family-v-canton-residence-permit-non-renewal-appeal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2011/family-v-canton-residence-permit-non-renewal-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2011/family-v-canton-residence-permit-non-renewal-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2011/family-v-canton-residence-permit-non-renewal-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2011/family-v-canton-residence-permit-non-renewal-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2011/family-v-canton-residence-permit-non-renewal-appeal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2010/federal-supreme-court-upholds-revocation-of-long-term-permit-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2010/federal-supreme-court-upholds-revocation-of-long-term-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2010/federal-supreme-court-upholds-revocation-of-long-term-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2010/federal-supreme-court-upholds-revocation-of-long-term-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2010/federal-supreme-court-upholds-revocation-of-long-term-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2010/federal-supreme-court-upholds-revocation-of-long-term-permit-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2009/taxpayer-denied-dependency-deduction-for-student-pursuing-second-degree</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2009/taxpayer-denied-dependency-deduction-for-student-pursuing-second-degree"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2009/taxpayer-denied-dependency-deduction-for-student-pursuing-second-degree"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2009/taxpayer-denied-dependency-deduction-for-student-pursuing-second-degree"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2009/taxpayer-denied-dependency-deduction-for-student-pursuing-second-degree"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2009/taxpayer-denied-dependency-deduction-for-student-pursuing-second-degree"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2008/taxpayer-liable-for-missing-federal-tax-appeal-deadline-due-to-misapplied-cantonal-recess-rule</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2008/taxpayer-liable-for-missing-federal-tax-appeal-deadline-due-to-misapplied-cantonal-recess-rule"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2008/taxpayer-liable-for-missing-federal-tax-appeal-deadline-due-to-misapplied-cantonal-recess-rule"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2008/taxpayer-liable-for-missing-federal-tax-appeal-deadline-due-to-misapplied-cantonal-recess-rule"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2008/taxpayer-liable-for-missing-federal-tax-appeal-deadline-due-to-misapplied-cantonal-recess-rule"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2008/taxpayer-liable-for-missing-federal-tax-appeal-deadline-due-to-misapplied-cantonal-recess-rule"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_331-2007/foreign-national-v-switzerland-deportation-detention-upheld-based-on-evasion-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2007/foreign-national-v-switzerland-deportation-detention-upheld-based-on-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_331-2007/foreign-national-v-switzerland-deportation-detention-upheld-based-on-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_331-2007/foreign-national-v-switzerland-deportation-detention-upheld-based-on-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_331-2007/foreign-national-v-switzerland-deportation-detention-upheld-based-on-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_331-2007/foreign-national-v-switzerland-deportation-detention-upheld-based-on-evasion-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2024/residence-permit-rejection-due-to-lack-of-handwritten-signature</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2024/residence-permit-rejection-due-to-lack-of-handwritten-signature"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2024/residence-permit-rejection-due-to-lack-of-handwritten-signature"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2024/residence-permit-rejection-due-to-lack-of-handwritten-signature"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2024/residence-permit-rejection-due-to-lack-of-handwritten-signature"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2024/residence-permit-rejection-due-to-lack-of-handwritten-signature"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2023/cameroonian-mother-denied-residence-permit-despite-daughter-s-german-citizenship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2023/cameroonian-mother-denied-residence-permit-despite-daughter-s-german-citizenship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2023/cameroonian-mother-denied-residence-permit-despite-daughter-s-german-citizenship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2023/cameroonian-mother-denied-residence-permit-despite-daughter-s-german-citizenship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2023/cameroonian-mother-denied-residence-permit-despite-daughter-s-german-citizenship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2023/cameroonian-mother-denied-residence-permit-despite-daughter-s-german-citizenship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2022/portuguese-nationals-appeal-for-residence-permit-rejected-due-to-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2022/portuguese-nationals-appeal-for-residence-permit-rejected-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2022/portuguese-nationals-appeal-for-residence-permit-rejected-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2022/portuguese-nationals-appeal-for-residence-permit-rejected-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2022/portuguese-nationals-appeal-for-residence-permit-rejected-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2022/portuguese-nationals-appeal-for-residence-permit-rejected-due-to-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2021/tax-domicile-determination-between-two-municipalities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2021/tax-domicile-determination-between-two-municipalities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2021/tax-domicile-determination-between-two-municipalities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2021/tax-domicile-determination-between-two-municipalities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2021/tax-domicile-determination-between-two-municipalities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2021/tax-domicile-determination-between-two-municipalities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2020/palestinian-refugee-granted-stateless-status-despite-unrwa-registration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2020/palestinian-refugee-granted-stateless-status-despite-unrwa-registration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2020/palestinian-refugee-granted-stateless-status-despite-unrwa-registration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2020/palestinian-refugee-granted-stateless-status-despite-unrwa-registration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2020/palestinian-refugee-granted-stateless-status-despite-unrwa-registration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2020/palestinian-refugee-granted-stateless-status-despite-unrwa-registration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2019/student-appeal-against-failing-grade-dismissed-for-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2019/student-appeal-against-failing-grade-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2019/student-appeal-against-failing-grade-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2019/student-appeal-against-failing-grade-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2019/student-appeal-against-failing-grade-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2019/student-appeal-against-failing-grade-dismissed-for-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2018/asylum-seeker-denied-residence-permit-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2018/asylum-seeker-denied-residence-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2018/asylum-seeker-denied-residence-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2018/asylum-seeker-denied-residence-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2018/asylum-seeker-denied-residence-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2018/asylum-seeker-denied-residence-permit-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2017/real-estate-company-v-federal-tax-administration-depreciation-on-planned-demolition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2017/real-estate-company-v-federal-tax-administration-depreciation-on-planned-demolition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2017/real-estate-company-v-federal-tax-administration-depreciation-on-planned-demolition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2017/real-estate-company-v-federal-tax-administration-depreciation-on-planned-demolition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2017/real-estate-company-v-federal-tax-administration-depreciation-on-planned-demolition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2017/real-estate-company-v-federal-tax-administration-depreciation-on-planned-demolition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2016/foreign-national-s-appeal-dismissed-for-non-substantiation-against-procedural-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2016/foreign-national-s-appeal-dismissed-for-non-substantiation-against-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2016/foreign-national-s-appeal-dismissed-for-non-substantiation-against-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2016/foreign-national-s-appeal-dismissed-for-non-substantiation-against-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2016/foreign-national-s-appeal-dismissed-for-non-substantiation-against-procedural-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2016/foreign-national-s-appeal-dismissed-for-non-substantiation-against-procedural-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2015/deportation-order-subject-s-public-order-area-ban-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2015/deportation-order-subject-s-public-order-area-ban-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2015/deportation-order-subject-s-public-order-area-ban-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2015/deportation-order-subject-s-public-order-area-ban-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2015/deportation-order-subject-s-public-order-area-ban-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2015/deportation-order-subject-s-public-order-area-ban-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2014/revocation-of-residence-permit-following-marital-separation-of-bangladeshi-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2014/revocation-of-residence-permit-following-marital-separation-of-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2014/revocation-of-residence-permit-following-marital-separation-of-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2014/revocation-of-residence-permit-following-marital-separation-of-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2014/revocation-of-residence-permit-following-marital-separation-of-bangladeshi-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2014/revocation-of-residence-permit-following-marital-separation-of-bangladeshi-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2013/ems-v-cantonal-executive-council-tariff-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2013/ems-v-cantonal-executive-council-tariff-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2013/ems-v-cantonal-executive-council-tariff-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2013/ems-v-cantonal-executive-council-tariff-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2013/ems-v-cantonal-executive-council-tariff-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2013/ems-v-cantonal-executive-council-tariff-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2012/turkish-national-v-switzerland-restriction-of-family-reunification-for-near-adult-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2012/turkish-national-v-switzerland-restriction-of-family-reunification-for-near-adult-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2012/turkish-national-v-switzerland-restriction-of-family-reunification-for-near-adult-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2012/turkish-national-v-switzerland-restriction-of-family-reunification-for-near-adult-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2012/turkish-national-v-switzerland-restriction-of-family-reunification-for-near-adult-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2012/turkish-national-v-switzerland-restriction-of-family-reunification-for-near-adult-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2011/rejection-of-detention-extension-appeal-due-to-loss-of-current-practical-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2011/rejection-of-detention-extension-appeal-due-to-loss-of-current-practical-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2011/rejection-of-detention-extension-appeal-due-to-loss-of-current-practical-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2011/rejection-of-detention-extension-appeal-due-to-loss-of-current-practical-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2011/rejection-of-detention-extension-appeal-due-to-loss-of-current-practical-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2011/rejection-of-detention-extension-appeal-due-to-loss-of-current-practical-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2010/lawyer-disbarment-for-unpaid-debt-certificates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2010/lawyer-disbarment-for-unpaid-debt-certificates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2010/lawyer-disbarment-for-unpaid-debt-certificates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2010/lawyer-disbarment-for-unpaid-debt-certificates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2010/lawyer-disbarment-for-unpaid-debt-certificates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2010/lawyer-disbarment-for-unpaid-debt-certificates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2009/taxpayers-appeal-on-recusal-denial-inadmissible-due-to-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2009/taxpayers-appeal-on-recusal-denial-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2009/taxpayers-appeal-on-recusal-denial-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2009/taxpayers-appeal-on-recusal-denial-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2009/taxpayers-appeal-on-recusal-denial-inadmissible-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2009/taxpayers-appeal-on-recusal-denial-inadmissible-due-to-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2008/attorney-v-canton-of-geneva-guardianship-nondisclosure-and-contributory-negligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2008/attorney-v-canton-of-geneva-guardianship-nondisclosure-and-contributory-negligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2008/attorney-v-canton-of-geneva-guardianship-nondisclosure-and-contributory-negligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2008/attorney-v-canton-of-geneva-guardianship-nondisclosure-and-contributory-negligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2008/attorney-v-canton-of-geneva-guardianship-nondisclosure-and-contributory-negligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2008/attorney-v-canton-of-geneva-guardianship-nondisclosure-and-contributory-negligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_330-2007/co-owner-challenges-secondary-residence-quota-replacement-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2007/co-owner-challenges-secondary-residence-quota-replacement-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_330-2007/co-owner-challenges-secondary-residence-quota-replacement-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_330-2007/co-owner-challenges-secondary-residence-quota-replacement-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_330-2007/co-owner-challenges-secondary-residence-quota-replacement-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_330-2007/co-owner-challenges-secondary-residence-quota-replacement-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2025/inadmissibility-of-state-liability-claim-against-canton-zurich-before-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2025/inadmissibility-of-state-liability-claim-against-canton-zurich-before-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2025/inadmissibility-of-state-liability-claim-against-canton-zurich-before-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2025/inadmissibility-of-state-liability-claim-against-canton-zurich-before-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2025/inadmissibility-of-state-liability-claim-against-canton-zurich-before-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2025/inadmissibility-of-state-liability-claim-against-canton-zurich-before-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2024/attorney-disciplinary-action-for-misappropriation-of-client-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2024/attorney-disciplinary-action-for-misappropriation-of-client-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2024/attorney-disciplinary-action-for-misappropriation-of-client-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2024/attorney-disciplinary-action-for-misappropriation-of-client-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2024/attorney-disciplinary-action-for-misappropriation-of-client-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2024/attorney-disciplinary-action-for-misappropriation-of-client-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2023/parental-duty-violation-fine-for-non-compliance-with-school-mask-mandate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2023/parental-duty-violation-fine-for-non-compliance-with-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2023/parental-duty-violation-fine-for-non-compliance-with-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2023/parental-duty-violation-fine-for-non-compliance-with-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2023/parental-duty-violation-fine-for-non-compliance-with-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2023/parental-duty-violation-fine-for-non-compliance-with-school-mask-mandate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2021/student-v-canton-special-needs-education-placement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2021/student-v-canton-special-needs-education-placement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2021/student-v-canton-special-needs-education-placement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2021/student-v-canton-special-needs-education-placement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2021/student-v-canton-special-needs-education-placement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2021/student-v-canton-special-needs-education-placement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2020/french-book-distributor-sanctioned-for-absolute-territorial-protection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2020/french-book-distributor-sanctioned-for-absolute-territorial-protection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2020/french-book-distributor-sanctioned-for-absolute-territorial-protection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2020/french-book-distributor-sanctioned-for-absolute-territorial-protection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2020/french-book-distributor-sanctioned-for-absolute-territorial-protection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2020/french-book-distributor-sanctioned-for-absolute-territorial-protection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2019/federal-supreme-court-upholds-denial-of-residence-permit-based-on-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2019/federal-supreme-court-upholds-denial-of-residence-permit-based-on-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2019/federal-supreme-court-upholds-denial-of-residence-permit-based-on-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2019/federal-supreme-court-upholds-denial-of-residence-permit-based-on-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2019/federal-supreme-court-upholds-denial-of-residence-permit-based-on-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2019/federal-supreme-court-upholds-denial-of-residence-permit-based-on-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2018/commercial-center-lessor-tourism-tax-validity-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2018/commercial-center-lessor-tourism-tax-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2018/commercial-center-lessor-tourism-tax-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2018/commercial-center-lessor-tourism-tax-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2018/commercial-center-lessor-tourism-tax-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2018/commercial-center-lessor-tourism-tax-validity-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2017/revocation-of-residency-permit-for-repeated-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2017/revocation-of-residency-permit-for-repeated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2017/revocation-of-residency-permit-for-repeated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2017/revocation-of-residency-permit-for-repeated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2017/revocation-of-residency-permit-for-repeated-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2017/revocation-of-residency-permit-for-repeated-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2014/swiss-buyer-v-tax-authority-input-vat-deduction-and-formal-defect-causation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2014/swiss-buyer-v-tax-authority-input-vat-deduction-and-formal-defect-causation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2014/swiss-buyer-v-tax-authority-input-vat-deduction-and-formal-defect-causation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2014/swiss-buyer-v-tax-authority-input-vat-deduction-and-formal-defect-causation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2014/swiss-buyer-v-tax-authority-input-vat-deduction-and-formal-defect-causation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2014/swiss-buyer-v-tax-authority-input-vat-deduction-and-formal-defect-causation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2013/withdrawal-of-appeal-due-to-financial-hardship-in-health-insurance-premium-adjustment-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2013/withdrawal-of-appeal-due-to-financial-hardship-in-health-insurance-premium-adjustment-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2013/withdrawal-of-appeal-due-to-financial-hardship-in-health-insurance-premium-adjustment-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2013/withdrawal-of-appeal-due-to-financial-hardship-in-health-insurance-premium-adjustment-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2013/withdrawal-of-appeal-due-to-financial-hardship-in-health-insurance-premium-adjustment-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2013/withdrawal-of-appeal-due-to-financial-hardship-in-health-insurance-premium-adjustment-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2011/cameroonian-national-s-detention-pending-removal-upheld-despite-marriage-and-childbirth-plans</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2011/cameroonian-national-s-detention-pending-removal-upheld-despite-marriage-and-childbirth-plans"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2011/cameroonian-national-s-detention-pending-removal-upheld-despite-marriage-and-childbirth-plans"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2011/cameroonian-national-s-detention-pending-removal-upheld-despite-marriage-and-childbirth-plans"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2011/cameroonian-national-s-detention-pending-removal-upheld-despite-marriage-and-childbirth-plans"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2011/cameroonian-national-s-detention-pending-removal-upheld-despite-marriage-and-childbirth-plans"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2010/cross-border-worker-taxation-discrimination-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2010/cross-border-worker-taxation-discrimination-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2010/cross-border-worker-taxation-discrimination-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2010/cross-border-worker-taxation-discrimination-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2010/cross-border-worker-taxation-discrimination-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2010/cross-border-worker-taxation-discrimination-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2009/taxpayer-loss-carry-forward-restriction-after-cessation-of-lucrative-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2009/taxpayer-loss-carry-forward-restriction-after-cessation-of-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2009/taxpayer-loss-carry-forward-restriction-after-cessation-of-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2009/taxpayer-loss-carry-forward-restriction-after-cessation-of-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2009/taxpayer-loss-carry-forward-restriction-after-cessation-of-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2009/taxpayer-loss-carry-forward-restriction-after-cessation-of-lucrative-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2008/revocation-of-residence-permit-for-spousal-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2008/revocation-of-residence-permit-for-spousal-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2008/revocation-of-residence-permit-for-spousal-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2008/revocation-of-residence-permit-for-spousal-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2008/revocation-of-residence-permit-for-spousal-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2008/revocation-of-residence-permit-for-spousal-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_33-2007/swiss-federal-court-upholds-denial-of-residence-permit-to-non-eu-mother-of-eu-minor-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2007/swiss-federal-court-upholds-denial-of-residence-permit-to-non-eu-mother-of-eu-minor-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_33-2007/swiss-federal-court-upholds-denial-of-residence-permit-to-non-eu-mother-of-eu-minor-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_33-2007/swiss-federal-court-upholds-denial-of-residence-permit-to-non-eu-mother-of-eu-minor-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_33-2007/swiss-federal-court-upholds-denial-of-residence-permit-to-non-eu-mother-of-eu-minor-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_33-2007/swiss-federal-court-upholds-denial-of-residence-permit-to-non-eu-mother-of-eu-minor-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2024/appeal-inadmissible-due-to-unchallenged-second-ground-for-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2024/appeal-inadmissible-due-to-unchallenged-second-ground-for-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2024/appeal-inadmissible-due-to-unchallenged-second-ground-for-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2024/appeal-inadmissible-due-to-unchallenged-second-ground-for-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2024/appeal-inadmissible-due-to-unchallenged-second-ground-for-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2024/appeal-inadmissible-due-to-unchallenged-second-ground-for-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2023/kosovan-national-v-cantonal-court-residence-permit-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2023/kosovan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2023/kosovan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2023/kosovan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2023/kosovan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2023/kosovan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2022/sham-employment-for-residency-rights-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2022/sham-employment-for-residency-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2022/sham-employment-for-residency-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2022/sham-employment-for-residency-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2022/sham-employment-for-residency-rights-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2022/sham-employment-for-residency-rights-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2021/company-appeal-on-foreign-worker-status-dismissed-for-lack-of-current-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2021/company-appeal-on-foreign-worker-status-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2021/company-appeal-on-foreign-worker-status-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2021/company-appeal-on-foreign-worker-status-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2021/company-appeal-on-foreign-worker-status-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2021/company-appeal-on-foreign-worker-status-dismissed-for-lack-of-current-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2020/revocation-of-residence-permit-based-on-drug-trafficking-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2020/revocation-of-residence-permit-based-on-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2020/revocation-of-residence-permit-based-on-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2020/revocation-of-residence-permit-based-on-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2020/revocation-of-residence-permit-based-on-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2020/revocation-of-residence-permit-based-on-drug-trafficking-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2019/association-v-administrative-court-on-wake-cable-authorization-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2019/association-v-administrative-court-on-wake-cable-authorization-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2019/association-v-administrative-court-on-wake-cable-authorization-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2019/association-v-administrative-court-on-wake-cable-authorization-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2019/association-v-administrative-court-on-wake-cable-authorization-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2019/association-v-administrative-court-on-wake-cable-authorization-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2018/algerian-national-deportation-detention-challenge-dismissed-for-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2018/algerian-national-deportation-detention-challenge-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2018/algerian-national-deportation-detention-challenge-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2018/algerian-national-deportation-detention-challenge-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2018/algerian-national-deportation-detention-challenge-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2018/algerian-national-deportation-detention-challenge-dismissed-for-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2017/foreign-national-s-attempt-to-re-examine-revoked-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2017/foreign-national-s-attempt-to-re-examine-revoked-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2017/foreign-national-s-attempt-to-re-examine-revoked-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2017/foreign-national-s-attempt-to-re-examine-revoked-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2017/foreign-national-s-attempt-to-re-examine-revoked-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2017/foreign-national-s-attempt-to-re-examine-revoked-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2016/revocation-of-eu-efta-residence-permit-based-on-excessive-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2016/revocation-of-eu-efta-residence-permit-based-on-excessive-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2016/revocation-of-eu-efta-residence-permit-based-on-excessive-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2016/revocation-of-eu-efta-residence-permit-based-on-excessive-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2016/revocation-of-eu-efta-residence-permit-based-on-excessive-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2016/revocation-of-eu-efta-residence-permit-based-on-excessive-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2015/complainant-lacks-locus-standi-in-disciplinary-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2015/complainant-lacks-locus-standi-in-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2015/complainant-lacks-locus-standi-in-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2015/complainant-lacks-locus-standi-in-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2015/complainant-lacks-locus-standi-in-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2015/complainant-lacks-locus-standi-in-disciplinary-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2014/heir-challenge-to-immovable-property-capital-gains-tax-calculation-regarding-acquisition-value-ancillary-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2014/heir-challenge-to-immovable-property-capital-gains-tax-calculation-regarding-acquisition-value-ancillary-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2014/heir-challenge-to-immovable-property-capital-gains-tax-calculation-regarding-acquisition-value-ancillary-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2014/heir-challenge-to-immovable-property-capital-gains-tax-calculation-regarding-acquisition-value-ancillary-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2014/heir-challenge-to-immovable-property-capital-gains-tax-calculation-regarding-acquisition-value-ancillary-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2014/heir-challenge-to-immovable-property-capital-gains-tax-calculation-regarding-acquisition-value-ancillary-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2013/kenyan-national-s-residence-permit-refusal-upheld-despite-son</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2013/kenyan-national-s-residence-permit-refusal-upheld-despite-son"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2013/kenyan-national-s-residence-permit-refusal-upheld-despite-son"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2013/kenyan-national-s-residence-permit-refusal-upheld-despite-son"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2013/kenyan-national-s-residence-permit-refusal-upheld-despite-son"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2013/kenyan-national-s-residence-permit-refusal-upheld-despite-son"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2012/cape-verdean-national-v-switzerland-residence-revocation-upheld-despite-family-ties-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2012/cape-verdean-national-v-switzerland-residence-revocation-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2012/cape-verdean-national-v-switzerland-residence-revocation-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2012/cape-verdean-national-v-switzerland-residence-revocation-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2012/cape-verdean-national-v-switzerland-residence-revocation-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2012/cape-verdean-national-v-switzerland-residence-revocation-upheld-despite-family-ties-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2011/federal-supreme-court-on-inadmissibility-of-appeal-challenging-delay-in-migration-entry-ban-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2011/federal-supreme-court-on-inadmissibility-of-appeal-challenging-delay-in-migration-entry-ban-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2011/federal-supreme-court-on-inadmissibility-of-appeal-challenging-delay-in-migration-entry-ban-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2011/federal-supreme-court-on-inadmissibility-of-appeal-challenging-delay-in-migration-entry-ban-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2011/federal-supreme-court-on-inadmissibility-of-appeal-challenging-delay-in-migration-entry-ban-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2011/federal-supreme-court-on-inadmissibility-of-appeal-challenging-delay-in-migration-entry-ban-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2010/moot-appeal-regarding-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2010/moot-appeal-regarding-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2010/moot-appeal-regarding-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2010/moot-appeal-regarding-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2010/moot-appeal-regarding-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2010/moot-appeal-regarding-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2009/expulsion-of-long-term-resident-reversed-due-to-family-ties-and-debt-mitigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2009/expulsion-of-long-term-resident-reversed-due-to-family-ties-and-debt-mitigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2009/expulsion-of-long-term-resident-reversed-due-to-family-ties-and-debt-mitigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2009/expulsion-of-long-term-resident-reversed-due-to-family-ties-and-debt-mitigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2009/expulsion-of-long-term-resident-reversed-due-to-family-ties-and-debt-mitigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2009/expulsion-of-long-term-resident-reversed-due-to-family-ties-and-debt-mitigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2008/property-owner-dispute-over-utility-connection-tax-and-road-encroachment-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2008/property-owner-dispute-over-utility-connection-tax-and-road-encroachment-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2008/property-owner-dispute-over-utility-connection-tax-and-road-encroachment-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2008/property-owner-dispute-over-utility-connection-tax-and-road-encroachment-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2008/property-owner-dispute-over-utility-connection-tax-and-road-encroachment-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2008/property-owner-dispute-over-utility-connection-tax-and-road-encroachment-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_329-2007/taxpayer-s-appeal-on-real-estate-capital-gains-tax-dismissed-for-insufficient-legal-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2007/taxpayer-s-appeal-on-real-estate-capital-gains-tax-dismissed-for-insufficient-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_329-2007/taxpayer-s-appeal-on-real-estate-capital-gains-tax-dismissed-for-insufficient-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_329-2007/taxpayer-s-appeal-on-real-estate-capital-gains-tax-dismissed-for-insufficient-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_329-2007/taxpayer-s-appeal-on-real-estate-capital-gains-tax-dismissed-for-insufficient-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_329-2007/taxpayer-s-appeal-on-real-estate-capital-gains-tax-dismissed-for-insufficient-legal-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2024/appellant-s-appeal-against-university-of-geneva-inadmissible-due-to-lack-of-justification-and-unclear-legal-capacity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2024/appellant-s-appeal-against-university-of-geneva-inadmissible-due-to-lack-of-justification-and-unclear-legal-capacity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2024/appellant-s-appeal-against-university-of-geneva-inadmissible-due-to-lack-of-justification-and-unclear-legal-capacity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2024/appellant-s-appeal-against-university-of-geneva-inadmissible-due-to-lack-of-justification-and-unclear-legal-capacity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2024/appellant-s-appeal-against-university-of-geneva-inadmissible-due-to-lack-of-justification-and-unclear-legal-capacity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2024/appellant-s-appeal-against-university-of-geneva-inadmissible-due-to-lack-of-justification-and-unclear-legal-capacity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2023/utility-disconnection-for-non-payment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2023/utility-disconnection-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2023/utility-disconnection-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2023/utility-disconnection-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2023/utility-disconnection-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2023/utility-disconnection-for-non-payment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2022/complaint-regarding-swimming-instructor-qualification-examination-procedures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2022/complaint-regarding-swimming-instructor-qualification-examination-procedures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2022/complaint-regarding-swimming-instructor-qualification-examination-procedures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2022/complaint-regarding-swimming-instructor-qualification-examination-procedures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2022/complaint-regarding-swimming-instructor-qualification-examination-procedures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2022/complaint-regarding-swimming-instructor-qualification-examination-procedures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2021/homeowners-v-municipality-parking-fee-for-unfulfilled-permit-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2021/homeowners-v-municipality-parking-fee-for-unfulfilled-permit-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2021/homeowners-v-municipality-parking-fee-for-unfulfilled-permit-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2021/homeowners-v-municipality-parking-fee-for-unfulfilled-permit-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2021/homeowners-v-municipality-parking-fee-for-unfulfilled-permit-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2021/homeowners-v-municipality-parking-fee-for-unfulfilled-permit-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2020/company-v-cantonal-tax-administration-admissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2020/company-v-cantonal-tax-administration-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2020/company-v-cantonal-tax-administration-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2020/company-v-cantonal-tax-administration-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2020/company-v-cantonal-tax-administration-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2020/company-v-cantonal-tax-administration-admissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2019/tax-valuation-of-unlisted-shares-practitioner-s-method-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2019/tax-valuation-of-unlisted-shares-practitioner-s-method-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2019/tax-valuation-of-unlisted-shares-practitioner-s-method-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2019/tax-valuation-of-unlisted-shares-practitioner-s-method-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2019/tax-valuation-of-unlisted-shares-practitioner-s-method-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2019/tax-valuation-of-unlisted-shares-practitioner-s-method-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2018/professional-associations-v-ticino-administrative-court-inadmissible-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2018/professional-associations-v-ticino-administrative-court-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2018/professional-associations-v-ticino-administrative-court-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2018/professional-associations-v-ticino-administrative-court-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2018/professional-associations-v-ticino-administrative-court-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2018/professional-associations-v-ticino-administrative-court-inadmissible-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage-to-eu-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage-to-eu-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage-to-eu-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage-to-eu-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage-to-eu-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage-to-eu-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2016/tunisian-national-deportation-after-short-marriage-and-lack-of-financial-ties-to-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2016/tunisian-national-deportation-after-short-marriage-and-lack-of-financial-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2016/tunisian-national-deportation-after-short-marriage-and-lack-of-financial-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2016/tunisian-national-deportation-after-short-marriage-and-lack-of-financial-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2016/tunisian-national-deportation-after-short-marriage-and-lack-of-financial-ties-to-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2016/tunisian-national-deportation-after-short-marriage-and-lack-of-financial-ties-to-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2015/federal-supreme-court-upholds-removal-of-italian-national-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2015/federal-supreme-court-upholds-removal-of-italian-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2015/federal-supreme-court-upholds-removal-of-italian-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2015/federal-supreme-court-upholds-removal-of-italian-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2015/federal-supreme-court-upholds-removal-of-italian-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2015/federal-supreme-court-upholds-removal-of-italian-national-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2014/appellant-s-cousel-s-failure-to-pay-procedural-costs-bars-restitution-of-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2014/appellant-s-cousel-s-failure-to-pay-procedural-costs-bars-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2014/appellant-s-cousel-s-failure-to-pay-procedural-costs-bars-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2014/appellant-s-cousel-s-failure-to-pay-procedural-costs-bars-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2014/appellant-s-cousel-s-failure-to-pay-procedural-costs-bars-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2014/appellant-s-cousel-s-failure-to-pay-procedural-costs-bars-restitution-of-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2013/sham-marriage-and-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2013/sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2013/sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2013/sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2013/sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2013/sham-marriage-and-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2012/federal-supreme-court-dismisses-appeal-on-residency-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2012/federal-supreme-court-dismisses-appeal-on-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2012/federal-supreme-court-dismisses-appeal-on-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2012/federal-supreme-court-dismisses-appeal-on-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2012/federal-supreme-court-dismisses-appeal-on-residency-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2012/federal-supreme-court-dismisses-appeal-on-residency-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2011/inadmissibility-of-public-law-appeal-regarding-study-grant-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2011/inadmissibility-of-public-law-appeal-regarding-study-grant-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2011/inadmissibility-of-public-law-appeal-regarding-study-grant-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2011/inadmissibility-of-public-law-appeal-regarding-study-grant-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2011/inadmissibility-of-public-law-appeal-regarding-study-grant-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2011/inadmissibility-of-public-law-appeal-regarding-study-grant-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2009/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-criminal-record-and-public-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2009/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-criminal-record-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2009/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-criminal-record-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2009/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-criminal-record-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2009/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-criminal-record-and-public-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2009/federal-supreme-court-upholds-refusal-to-renew-residence-permit-based-on-criminal-record-and-public-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2008/taxpayer-challenge-to-withholding-tax-rectification-and-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2008/taxpayer-challenge-to-withholding-tax-rectification-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2008/taxpayer-challenge-to-withholding-tax-rectification-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2008/taxpayer-challenge-to-withholding-tax-rectification-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2008/taxpayer-challenge-to-withholding-tax-rectification-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2008/taxpayer-challenge-to-withholding-tax-rectification-and-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_328-2007/residence-permit-revocation-upheld-due-to-fraudulent-acquisition-and-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2007/residence-permit-revocation-upheld-due-to-fraudulent-acquisition-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_328-2007/residence-permit-revocation-upheld-due-to-fraudulent-acquisition-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_328-2007/residence-permit-revocation-upheld-due-to-fraudulent-acquisition-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_328-2007/residence-permit-revocation-upheld-due-to-fraudulent-acquisition-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_328-2007/residence-permit-revocation-upheld-due-to-fraudulent-acquisition-and-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2025/asylum-case-appeal-on-legal-aid-inadmissible-due-to-jurisdiction-restrictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2025/asylum-case-appeal-on-legal-aid-inadmissible-due-to-jurisdiction-restrictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2025/asylum-case-appeal-on-legal-aid-inadmissible-due-to-jurisdiction-restrictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2025/asylum-case-appeal-on-legal-aid-inadmissible-due-to-jurisdiction-restrictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2025/asylum-case-appeal-on-legal-aid-inadmissible-due-to-jurisdiction-restrictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2025/asylum-case-appeal-on-legal-aid-inadmissible-due-to-jurisdiction-restrictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2024/doctor-s-practice-ban-circumvention-and-practice-authorization-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2024/doctor-s-practice-ban-circumvention-and-practice-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2024/doctor-s-practice-ban-circumvention-and-practice-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2024/doctor-s-practice-ban-circumvention-and-practice-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2024/doctor-s-practice-ban-circumvention-and-practice-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2024/doctor-s-practice-ban-circumvention-and-practice-authorization-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2022/gotthard-tunnel-public-procurement-reference-project-transferability-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2022/gotthard-tunnel-public-procurement-reference-project-transferability-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2022/gotthard-tunnel-public-procurement-reference-project-transferability-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2022/gotthard-tunnel-public-procurement-reference-project-transferability-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2022/gotthard-tunnel-public-procurement-reference-project-transferability-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2022/gotthard-tunnel-public-procurement-reference-project-transferability-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2021/attorney-v-ica-appeal-on-refusal-of-closed-deliberation-regarding-media-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2021/attorney-v-ica-appeal-on-refusal-of-closed-deliberation-regarding-media-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2021/attorney-v-ica-appeal-on-refusal-of-closed-deliberation-regarding-media-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2021/attorney-v-ica-appeal-on-refusal-of-closed-deliberation-regarding-media-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2021/attorney-v-ica-appeal-on-refusal-of-closed-deliberation-regarding-media-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2021/attorney-v-ica-appeal-on-refusal-of-closed-deliberation-regarding-media-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2020/supplier-appeal-on-public-procurement-award-suspension-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2020/supplier-appeal-on-public-procurement-award-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2020/supplier-appeal-on-public-procurement-award-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2020/supplier-appeal-on-public-procurement-award-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2020/supplier-appeal-on-public-procurement-award-suspension-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2020/supplier-appeal-on-public-procurement-award-suspension-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-finding-of-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-finding-of-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-finding-of-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-finding-of-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-finding-of-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2019/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-finding-of-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2018/ems-tenants-challenge-cantonal-nursing-home-real-estate-cost-reimbursement-cap</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2018/ems-tenants-challenge-cantonal-nursing-home-real-estate-cost-reimbursement-cap"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2018/ems-tenants-challenge-cantonal-nursing-home-real-estate-cost-reimbursement-cap"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2018/ems-tenants-challenge-cantonal-nursing-home-real-estate-cost-reimbursement-cap"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2018/ems-tenants-challenge-cantonal-nursing-home-real-estate-cost-reimbursement-cap"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2018/ems-tenants-challenge-cantonal-nursing-home-real-estate-cost-reimbursement-cap"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2017/municipality-v-federal-office-of-transport-railway-station-renaming-and-judicial-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2017/municipality-v-federal-office-of-transport-railway-station-renaming-and-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2017/municipality-v-federal-office-of-transport-railway-station-renaming-and-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2017/municipality-v-federal-office-of-transport-railway-station-renaming-and-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2017/municipality-v-federal-office-of-transport-railway-station-renaming-and-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2017/municipality-v-federal-office-of-transport-railway-station-renaming-and-judicial-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2016/tax-deduction-for-adult-student-support-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2016/tax-deduction-for-adult-student-support-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2016/tax-deduction-for-adult-student-support-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2016/tax-deduction-for-adult-student-support-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2016/tax-deduction-for-adult-student-support-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2016/tax-deduction-for-adult-student-support-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2015/revocation-of-c-permit-upheld-due-to-serious-drug-offenses-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2015/revocation-of-c-permit-upheld-due-to-serious-drug-offenses-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2015/revocation-of-c-permit-upheld-due-to-serious-drug-offenses-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2015/revocation-of-c-permit-upheld-due-to-serious-drug-offenses-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2015/revocation-of-c-permit-upheld-due-to-serious-drug-offenses-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2015/revocation-of-c-permit-upheld-due-to-serious-drug-offenses-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2014/intercantonal-double-taxation-dispute-lucerne-vs-zug-domicile-and-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2014/intercantonal-double-taxation-dispute-lucerne-vs-zug-domicile-and-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2014/intercantonal-double-taxation-dispute-lucerne-vs-zug-domicile-and-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2014/intercantonal-double-taxation-dispute-lucerne-vs-zug-domicile-and-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2014/intercantonal-double-taxation-dispute-lucerne-vs-zug-domicile-and-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2014/intercantonal-double-taxation-dispute-lucerne-vs-zug-domicile-and-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2013/revocation-of-settlement-permit-due-to-prolonged-absence-and-loss-of-life-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2013/revocation-of-settlement-permit-due-to-prolonged-absence-and-loss-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2013/revocation-of-settlement-permit-due-to-prolonged-absence-and-loss-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2013/revocation-of-settlement-permit-due-to-prolonged-absence-and-loss-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2013/revocation-of-settlement-permit-due-to-prolonged-absence-and-loss-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2013/revocation-of-settlement-permit-due-to-prolonged-absence-and-loss-of-life-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2012/togolese-national-v-federal-authorities-residency-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2012/togolese-national-v-federal-authorities-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2012/togolese-national-v-federal-authorities-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2012/togolese-national-v-federal-authorities-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2012/togolese-national-v-federal-authorities-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2012/togolese-national-v-federal-authorities-residency-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2011/nigerian-national-s-appeal-against-detention-after-unauthorized-return-to-switzerland-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2011/nigerian-national-s-appeal-against-detention-after-unauthorized-return-to-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2011/nigerian-national-s-appeal-against-detention-after-unauthorized-return-to-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2011/nigerian-national-s-appeal-against-detention-after-unauthorized-return-to-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2011/nigerian-national-s-appeal-against-detention-after-unauthorized-return-to-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2011/nigerian-national-s-appeal-against-detention-after-unauthorized-return-to-switzerland-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2010/child-s-best-interest-versus-immigration-control-in-custodial-parent-residency-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2010/child-s-best-interest-versus-immigration-control-in-custodial-parent-residency-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2010/child-s-best-interest-versus-immigration-control-in-custodial-parent-residency-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2010/child-s-best-interest-versus-immigration-control-in-custodial-parent-residency-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2010/child-s-best-interest-versus-immigration-control-in-custodial-parent-residency-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2010/child-s-best-interest-versus-immigration-control-in-custodial-parent-residency-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2009/appellant-withdraws-appeal-against-finma-dissolution-order-following-bankruptcy-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2009/appellant-withdraws-appeal-against-finma-dissolution-order-following-bankruptcy-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2009/appellant-withdraws-appeal-against-finma-dissolution-order-following-bankruptcy-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2009/appellant-withdraws-appeal-against-finma-dissolution-order-following-bankruptcy-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2009/appellant-withdraws-appeal-against-finma-dissolution-order-following-bankruptcy-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2009/appellant-withdraws-appeal-against-finma-dissolution-order-following-bankruptcy-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2008/attorney-fee-claim-versus-professional-secrecy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2008/attorney-fee-claim-versus-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2008/attorney-fee-claim-versus-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2008/attorney-fee-claim-versus-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2008/attorney-fee-claim-versus-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2008/attorney-fee-claim-versus-professional-secrecy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_327-2007/father-s-late-application-for-family-reunification-denied-due-to-insufficient-cogent-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2007/father-s-late-application-for-family-reunification-denied-due-to-insufficient-cogent-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_327-2007/father-s-late-application-for-family-reunification-denied-due-to-insufficient-cogent-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_327-2007/father-s-late-application-for-family-reunification-denied-due-to-insufficient-cogent-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_327-2007/father-s-late-application-for-family-reunification-denied-due-to-insufficient-cogent-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_327-2007/father-s-late-application-for-family-reunification-denied-due-to-insufficient-cogent-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2025/swiss-federal-supreme-court-decision-on-legality-of-detention-pending-deportation-despite-family-circumstances-and-health-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2025/swiss-federal-supreme-court-decision-on-legality-of-detention-pending-deportation-despite-family-circumstances-and-health-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2025/swiss-federal-supreme-court-decision-on-legality-of-detention-pending-deportation-despite-family-circumstances-and-health-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2025/swiss-federal-supreme-court-decision-on-legality-of-detention-pending-deportation-despite-family-circumstances-and-health-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2025/swiss-federal-supreme-court-decision-on-legality-of-detention-pending-deportation-despite-family-circumstances-and-health-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2025/swiss-federal-supreme-court-decision-on-legality-of-detention-pending-deportation-despite-family-circumstances-and-health-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2024/competition-commission-v-cantonal-authority-on-midwife-licensing-fees-and-internal-market-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2024/competition-commission-v-cantonal-authority-on-midwife-licensing-fees-and-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2024/competition-commission-v-cantonal-authority-on-midwife-licensing-fees-and-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2024/competition-commission-v-cantonal-authority-on-midwife-licensing-fees-and-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2024/competition-commission-v-cantonal-authority-on-midwife-licensing-fees-and-internal-market-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2024/competition-commission-v-cantonal-authority-on-midwife-licensing-fees-and-internal-market-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2023/lapse-of-swiss-residence-permit-due-to-extended-absence-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2023/lapse-of-swiss-residence-permit-due-to-extended-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2023/lapse-of-swiss-residence-permit-due-to-extended-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2023/lapse-of-swiss-residence-permit-due-to-extended-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2023/lapse-of-swiss-residence-permit-due-to-extended-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2023/lapse-of-swiss-residence-permit-due-to-extended-absence-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2022/swiss-federal-tax-administration-v-bank-information-disclosure-to-france-under-dba</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2022/swiss-federal-tax-administration-v-bank-information-disclosure-to-france-under-dba"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2022/swiss-federal-tax-administration-v-bank-information-disclosure-to-france-under-dba"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2022/swiss-federal-tax-administration-v-bank-information-disclosure-to-france-under-dba"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2022/swiss-federal-tax-administration-v-bank-information-disclosure-to-france-under-dba"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2022/swiss-federal-tax-administration-v-bank-information-disclosure-to-france-under-dba"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2021/forestry-procurement-award-dispute-and-violation-of-right-to-be-heard-on-suitability-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2021/forestry-procurement-award-dispute-and-violation-of-right-to-be-heard-on-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2021/forestry-procurement-award-dispute-and-violation-of-right-to-be-heard-on-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2021/forestry-procurement-award-dispute-and-violation-of-right-to-be-heard-on-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2021/forestry-procurement-award-dispute-and-violation-of-right-to-be-heard-on-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2021/forestry-procurement-award-dispute-and-violation-of-right-to-be-heard-on-suitability-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2020/llc-tax-assessment-revisions-barred-by-untimely-objection-after-knowledge-reached-fiduciary</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2020/llc-tax-assessment-revisions-barred-by-untimely-objection-after-knowledge-reached-fiduciary"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2020/llc-tax-assessment-revisions-barred-by-untimely-objection-after-knowledge-reached-fiduciary"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2020/llc-tax-assessment-revisions-barred-by-untimely-objection-after-knowledge-reached-fiduciary"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2020/llc-tax-assessment-revisions-barred-by-untimely-objection-after-knowledge-reached-fiduciary"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2020/llc-tax-assessment-revisions-barred-by-untimely-objection-after-knowledge-reached-fiduciary"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2019/iraqi-national-denied-swiss-family-reunification-residency-permit-after-reaching-adulthood</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2019/iraqi-national-denied-swiss-family-reunification-residency-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2019/iraqi-national-denied-swiss-family-reunification-residency-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2019/iraqi-national-denied-swiss-family-reunification-residency-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2019/iraqi-national-denied-swiss-family-reunification-residency-permit-after-reaching-adulthood"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2019/iraqi-national-denied-swiss-family-reunification-residency-permit-after-reaching-adulthood"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2018/federal-supreme-court-declines-jurisdiction-over-legal-aid-request-remands-to-administrative-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2018/federal-supreme-court-declines-jurisdiction-over-legal-aid-request-remands-to-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2018/federal-supreme-court-declines-jurisdiction-over-legal-aid-request-remands-to-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2018/federal-supreme-court-declines-jurisdiction-over-legal-aid-request-remands-to-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2018/federal-supreme-court-declines-jurisdiction-over-legal-aid-request-remands-to-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2018/federal-supreme-court-declines-jurisdiction-over-legal-aid-request-remands-to-administrative-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2017/nigerian-national-v-administrative-court-cost-advance-for-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2017/nigerian-national-v-administrative-court-cost-advance-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2017/nigerian-national-v-administrative-court-cost-advance-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2017/nigerian-national-v-administrative-court-cost-advance-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2017/nigerian-national-v-administrative-court-cost-advance-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2017/nigerian-national-v-administrative-court-cost-advance-for-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2015/swiss-federal-supreme-court-overturns-vat-assessment-procedure-combining-notice-and-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2015/swiss-federal-supreme-court-overturns-vat-assessment-procedure-combining-notice-and-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2015/swiss-federal-supreme-court-overturns-vat-assessment-procedure-combining-notice-and-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2015/swiss-federal-supreme-court-overturns-vat-assessment-procedure-combining-notice-and-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2015/swiss-federal-supreme-court-overturns-vat-assessment-procedure-combining-notice-and-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2015/swiss-federal-supreme-court-overturns-vat-assessment-procedure-combining-notice-and-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2013/serbian-national-residence-extension-based-on-hardship-and-child-s-best-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2013/serbian-national-residence-extension-based-on-hardship-and-child-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2013/serbian-national-residence-extension-based-on-hardship-and-child-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2013/serbian-national-residence-extension-based-on-hardship-and-child-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2013/serbian-national-residence-extension-based-on-hardship-and-child-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2013/serbian-national-residence-extension-based-on-hardship-and-child-s-best-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2012/taxpayer-appeal-withdrawal-regarding-default-interest-on-advance-tax-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2012/taxpayer-appeal-withdrawal-regarding-default-interest-on-advance-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2012/taxpayer-appeal-withdrawal-regarding-default-interest-on-advance-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2012/taxpayer-appeal-withdrawal-regarding-default-interest-on-advance-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2012/taxpayer-appeal-withdrawal-regarding-default-interest-on-advance-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2012/taxpayer-appeal-withdrawal-regarding-default-interest-on-advance-tax-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2011/appeal-regarding-refusal-of-legal-aid-and-advance-payment-in-settlement-permit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2011/appeal-regarding-refusal-of-legal-aid-and-advance-payment-in-settlement-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2011/appeal-regarding-refusal-of-legal-aid-and-advance-payment-in-settlement-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2011/appeal-regarding-refusal-of-legal-aid-and-advance-payment-in-settlement-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2011/appeal-regarding-refusal-of-legal-aid-and-advance-payment-in-settlement-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2011/appeal-regarding-refusal-of-legal-aid-and-advance-payment-in-settlement-permit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2010/tax-deduction-for-pension-contributions-when-recipient-lacks-gainful-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2010/tax-deduction-for-pension-contributions-when-recipient-lacks-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2010/tax-deduction-for-pension-contributions-when-recipient-lacks-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2010/tax-deduction-for-pension-contributions-when-recipient-lacks-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2010/tax-deduction-for-pension-contributions-when-recipient-lacks-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2010/tax-deduction-for-pension-contributions-when-recipient-lacks-gainful-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2009/turkish-national-v-switzerland-residency-permit-denial-due-to-abusive-reliance-on-separated-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2009/turkish-national-v-switzerland-residency-permit-denial-due-to-abusive-reliance-on-separated-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2009/turkish-national-v-switzerland-residency-permit-denial-due-to-abusive-reliance-on-separated-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2009/turkish-national-v-switzerland-residency-permit-denial-due-to-abusive-reliance-on-separated-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2009/turkish-national-v-switzerland-residency-permit-denial-due-to-abusive-reliance-on-separated-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2009/turkish-national-v-switzerland-residency-permit-denial-due-to-abusive-reliance-on-separated-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2008/taxpayer-s-lump-sum-indemnity-barred-flat-rate-deduction-for-other-professional-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2008/taxpayer-s-lump-sum-indemnity-barred-flat-rate-deduction-for-other-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2008/taxpayer-s-lump-sum-indemnity-barred-flat-rate-deduction-for-other-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2008/taxpayer-s-lump-sum-indemnity-barred-flat-rate-deduction-for-other-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2008/taxpayer-s-lump-sum-indemnity-barred-flat-rate-deduction-for-other-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2008/taxpayer-s-lump-sum-indemnity-barred-flat-rate-deduction-for-other-professional-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_326-2007/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-drug-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2007/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_326-2007/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_326-2007/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_326-2007/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_326-2007/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-drug-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2024/mother-derives-residence-right-through-son-s-vocational-training-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2024/mother-derives-residence-right-through-son-s-vocational-training-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2024/mother-derives-residence-right-through-son-s-vocational-training-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2024/mother-derives-residence-right-through-son-s-vocational-training-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2024/mother-derives-residence-right-through-son-s-vocational-training-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2024/mother-derives-residence-right-through-son-s-vocational-training-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2023/swiss-federal-supreme-court-upholds-vaud-cantonal-law-on-temporary-personnel-in-public-procurement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2023/swiss-federal-supreme-court-upholds-vaud-cantonal-law-on-temporary-personnel-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2023/swiss-federal-supreme-court-upholds-vaud-cantonal-law-on-temporary-personnel-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2023/swiss-federal-supreme-court-upholds-vaud-cantonal-law-on-temporary-personnel-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2023/swiss-federal-supreme-court-upholds-vaud-cantonal-law-on-temporary-personnel-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2023/swiss-federal-supreme-court-upholds-vaud-cantonal-law-on-temporary-personnel-in-public-procurement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2022/swiss-company-s-acquisition-of-staff-housing-subject-to-foreign-real-estate-authorization-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2022/swiss-company-s-acquisition-of-staff-housing-subject-to-foreign-real-estate-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2022/swiss-company-s-acquisition-of-staff-housing-subject-to-foreign-real-estate-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2022/swiss-company-s-acquisition-of-staff-housing-subject-to-foreign-real-estate-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2022/swiss-company-s-acquisition-of-staff-housing-subject-to-foreign-real-estate-authorization-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2022/swiss-company-s-acquisition-of-staff-housing-subject-to-foreign-real-estate-authorization-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2021/federal-supreme-court-upholds-removal-order-against-foreign-national-despite-children-s-presence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2021/federal-supreme-court-upholds-removal-order-against-foreign-national-despite-children-s-presence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2021/federal-supreme-court-upholds-removal-order-against-foreign-national-despite-children-s-presence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2021/federal-supreme-court-upholds-removal-order-against-foreign-national-despite-children-s-presence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2021/federal-supreme-court-upholds-removal-order-against-foreign-national-despite-children-s-presence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2021/federal-supreme-court-upholds-removal-order-against-foreign-national-despite-children-s-presence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2020/swiss-federal-supreme-court-on-scope-of-tax-information-exchange-in-dta-with-us</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2020/swiss-federal-supreme-court-on-scope-of-tax-information-exchange-in-dta-with-us"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2020/swiss-federal-supreme-court-on-scope-of-tax-information-exchange-in-dta-with-us"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2020/swiss-federal-supreme-court-on-scope-of-tax-information-exchange-in-dta-with-us"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2020/swiss-federal-supreme-court-on-scope-of-tax-information-exchange-in-dta-with-us"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2020/swiss-federal-supreme-court-on-scope-of-tax-information-exchange-in-dta-with-us"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2019/iraqi-national-family-reunification-case-based-on-excessive-administrative-delay-and-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2019/iraqi-national-family-reunification-case-based-on-excessive-administrative-delay-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2019/iraqi-national-family-reunification-case-based-on-excessive-administrative-delay-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2019/iraqi-national-family-reunification-case-based-on-excessive-administrative-delay-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2019/iraqi-national-family-reunification-case-based-on-excessive-administrative-delay-and-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2019/iraqi-national-family-reunification-case-based-on-excessive-administrative-delay-and-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2018/owner-vindicated-in-dog-confiscation-appeal-due-to-defective-cantonal-ordinance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2018/owner-vindicated-in-dog-confiscation-appeal-due-to-defective-cantonal-ordinance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2018/owner-vindicated-in-dog-confiscation-appeal-due-to-defective-cantonal-ordinance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2018/owner-vindicated-in-dog-confiscation-appeal-due-to-defective-cantonal-ordinance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2018/owner-vindicated-in-dog-confiscation-appeal-due-to-defective-cantonal-ordinance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2018/owner-vindicated-in-dog-confiscation-appeal-due-to-defective-cantonal-ordinance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2017/federal-supreme-court-upholds-denial-of-appeal-against-tax-administrative-assistance-to-spain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2017/federal-supreme-court-upholds-denial-of-appeal-against-tax-administrative-assistance-to-spain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2017/federal-supreme-court-upholds-denial-of-appeal-against-tax-administrative-assistance-to-spain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2017/federal-supreme-court-upholds-denial-of-appeal-against-tax-administrative-assistance-to-spain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2017/federal-supreme-court-upholds-denial-of-appeal-against-tax-administrative-assistance-to-spain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2017/federal-supreme-court-upholds-denial-of-appeal-against-tax-administrative-assistance-to-spain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2016/tax-assessment-dispute-on-undeclared-investment-returns-withdrawn-as-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2016/tax-assessment-dispute-on-undeclared-investment-returns-withdrawn-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2016/tax-assessment-dispute-on-undeclared-investment-returns-withdrawn-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2016/tax-assessment-dispute-on-undeclared-investment-returns-withdrawn-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2016/tax-assessment-dispute-on-undeclared-investment-returns-withdrawn-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2016/tax-assessment-dispute-on-undeclared-investment-returns-withdrawn-as-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2015/tax-treatment-of-undisclosed-simple-partnership-profit-sharing-in-real-estate-trading</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2015/tax-treatment-of-undisclosed-simple-partnership-profit-sharing-in-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2015/tax-treatment-of-undisclosed-simple-partnership-profit-sharing-in-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2015/tax-treatment-of-undisclosed-simple-partnership-profit-sharing-in-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2015/tax-treatment-of-undisclosed-simple-partnership-profit-sharing-in-real-estate-trading"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2015/tax-treatment-of-undisclosed-simple-partnership-profit-sharing-in-real-estate-trading"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2014/pension-capital-withdrawal-used-for-mortgage-increase-not-permissible-purpose-for-tax-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2014/pension-capital-withdrawal-used-for-mortgage-increase-not-permissible-purpose-for-tax-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2014/pension-capital-withdrawal-used-for-mortgage-increase-not-permissible-purpose-for-tax-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2014/pension-capital-withdrawal-used-for-mortgage-increase-not-permissible-purpose-for-tax-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2014/pension-capital-withdrawal-used-for-mortgage-increase-not-permissible-purpose-for-tax-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2014/pension-capital-withdrawal-used-for-mortgage-increase-not-permissible-purpose-for-tax-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2013/real-estate-transfer-tax-on-shareholder-property-transfer-to-operating-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2013/real-estate-transfer-tax-on-shareholder-property-transfer-to-operating-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2013/real-estate-transfer-tax-on-shareholder-property-transfer-to-operating-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2013/real-estate-transfer-tax-on-shareholder-property-transfer-to-operating-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2013/real-estate-transfer-tax-on-shareholder-property-transfer-to-operating-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2013/real-estate-transfer-tax-on-shareholder-property-transfer-to-operating-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2012/serbian-national-residence-permit-non-renewal-upheld-despite-visitation-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2012/serbian-national-residence-permit-non-renewal-upheld-despite-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2012/serbian-national-residence-permit-non-renewal-upheld-despite-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2012/serbian-national-residence-permit-non-renewal-upheld-despite-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2012/serbian-national-residence-permit-non-renewal-upheld-despite-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2012/serbian-national-residence-permit-non-renewal-upheld-despite-visitation-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2011/informal-return-of-vexatious-submissions-and-denial-of-justice-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2011/informal-return-of-vexatious-submissions-and-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2011/informal-return-of-vexatious-submissions-and-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2011/informal-return-of-vexatious-submissions-and-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2011/informal-return-of-vexatious-submissions-and-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2011/informal-return-of-vexatious-submissions-and-denial-of-justice-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2010/residence-permit-revocation-for-serious-criminal-conviction-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2010/residence-permit-revocation-for-serious-criminal-conviction-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2010/residence-permit-revocation-for-serious-criminal-conviction-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2010/residence-permit-revocation-for-serious-criminal-conviction-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2010/residence-permit-revocation-for-serious-criminal-conviction-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2010/residence-permit-revocation-for-serious-criminal-conviction-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2009/father-and-daughter-v-cantonal-authority-family-reunification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2009/father-and-daughter-v-cantonal-authority-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2009/father-and-daughter-v-cantonal-authority-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2009/father-and-daughter-v-cantonal-authority-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2009/father-and-daughter-v-cantonal-authority-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2009/father-and-daughter-v-cantonal-authority-family-reunification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2008/deportation-of-long-term-resident-for-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2008/deportation-of-long-term-resident-for-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2008/deportation-of-long-term-resident-for-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2008/deportation-of-long-term-resident-for-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2008/deportation-of-long-term-resident-for-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2008/deportation-of-long-term-resident-for-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_325-2007/architectural-services-turnover-taxation-in-vat-transition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2007/architectural-services-turnover-taxation-in-vat-transition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_325-2007/architectural-services-turnover-taxation-in-vat-transition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_325-2007/architectural-services-turnover-taxation-in-vat-transition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_325-2007/architectural-services-turnover-taxation-in-vat-transition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_325-2007/architectural-services-turnover-taxation-in-vat-transition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2023/kosovan-national-s-appeal-against-residence-refusal-and-removal-order-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2023/kosovan-national-s-appeal-against-residence-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2023/kosovan-national-s-appeal-against-residence-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2023/kosovan-national-s-appeal-against-residence-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2023/kosovan-national-s-appeal-against-residence-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2023/kosovan-national-s-appeal-against-residence-refusal-and-removal-order-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2022/mauritian-national-barred-from-appealing-denial-of-husband-s-residency-permit-based-on-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2022/mauritian-national-barred-from-appealing-denial-of-husband-s-residency-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2022/mauritian-national-barred-from-appealing-denial-of-husband-s-residency-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2022/mauritian-national-barred-from-appealing-denial-of-husband-s-residency-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2022/mauritian-national-barred-from-appealing-denial-of-husband-s-residency-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2022/mauritian-national-barred-from-appealing-denial-of-husband-s-residency-permit-based-on-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2021/residence-permit-revocation-due-to-welfare-dependence-upheld-despite-integration-efforts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2021/residence-permit-revocation-due-to-welfare-dependence-upheld-despite-integration-efforts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2021/residence-permit-revocation-due-to-welfare-dependence-upheld-despite-integration-efforts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2021/residence-permit-revocation-due-to-welfare-dependence-upheld-despite-integration-efforts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2021/residence-permit-revocation-due-to-welfare-dependence-upheld-despite-integration-efforts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2021/residence-permit-revocation-due-to-welfare-dependence-upheld-despite-integration-efforts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2020/ukrainian-national-name-change-dispute-refused-recognition-on-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2020/ukrainian-national-name-change-dispute-refused-recognition-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2020/ukrainian-national-name-change-dispute-refused-recognition-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2020/ukrainian-national-name-change-dispute-refused-recognition-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2020/ukrainian-national-name-change-dispute-refused-recognition-on-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2020/ukrainian-national-name-change-dispute-refused-recognition-on-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2019/swiss-federal-court-upholds-dismissal-of-late-gift-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2019/swiss-federal-court-upholds-dismissal-of-late-gift-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2019/swiss-federal-court-upholds-dismissal-of-late-gift-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2019/swiss-federal-court-upholds-dismissal-of-late-gift-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2019/swiss-federal-court-upholds-dismissal-of-late-gift-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2019/swiss-federal-court-upholds-dismissal-of-late-gift-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2018/pakistani-national-residence-permit-refusal-upheld-due-to-social-assistance-dependence-despite-initial-entitlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2018/pakistani-national-residence-permit-refusal-upheld-due-to-social-assistance-dependence-despite-initial-entitlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2018/pakistani-national-residence-permit-refusal-upheld-due-to-social-assistance-dependence-despite-initial-entitlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2018/pakistani-national-residence-permit-refusal-upheld-due-to-social-assistance-dependence-despite-initial-entitlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2018/pakistani-national-residence-permit-refusal-upheld-due-to-social-assistance-dependence-despite-initial-entitlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2018/pakistani-national-residence-permit-refusal-upheld-due-to-social-assistance-dependence-despite-initial-entitlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2017/architect-tax-assessment-challenge-regarding-confiscatory-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2017/architect-tax-assessment-challenge-regarding-confiscatory-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2017/architect-tax-assessment-challenge-regarding-confiscatory-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2017/architect-tax-assessment-challenge-regarding-confiscatory-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2017/architect-tax-assessment-challenge-regarding-confiscatory-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2017/architect-tax-assessment-challenge-regarding-confiscatory-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2016/administrative-detention-appeal-mootness-and-procedural-compliance-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2016/administrative-detention-appeal-mootness-and-procedural-compliance-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2016/administrative-detention-appeal-mootness-and-procedural-compliance-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2016/administrative-detention-appeal-mootness-and-procedural-compliance-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2016/administrative-detention-appeal-mootness-and-procedural-compliance-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2016/administrative-detention-appeal-mootness-and-procedural-compliance-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2015/appeal-concerning-work-permit-refusal-and-standing-under-fnia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2015/appeal-concerning-work-permit-refusal-and-standing-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2015/appeal-concerning-work-permit-refusal-and-standing-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2015/appeal-concerning-work-permit-refusal-and-standing-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2015/appeal-concerning-work-permit-refusal-and-standing-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2015/appeal-concerning-work-permit-refusal-and-standing-under-fnia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2014/taxpayer-fine-upheld-for-late-filing-due-to-insufficient-substantiation-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2014/taxpayer-fine-upheld-for-late-filing-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2014/taxpayer-fine-upheld-for-late-filing-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2014/taxpayer-fine-upheld-for-late-filing-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2014/taxpayer-fine-upheld-for-late-filing-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2014/taxpayer-fine-upheld-for-late-filing-due-to-insufficient-substantiation-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2013/corporation-lacks-standing-for-appeal-against-bank-document-transmission-to-irs-under-tax-treaty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2013/corporation-lacks-standing-for-appeal-against-bank-document-transmission-to-irs-under-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2013/corporation-lacks-standing-for-appeal-against-bank-document-transmission-to-irs-under-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2013/corporation-lacks-standing-for-appeal-against-bank-document-transmission-to-irs-under-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2013/corporation-lacks-standing-for-appeal-against-bank-document-transmission-to-irs-under-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2013/corporation-lacks-standing-for-appeal-against-bank-document-transmission-to-irs-under-tax-treaty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2012/kosovar-national-v-migration-office-residence-permit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2012/kosovar-national-v-migration-office-residence-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2012/kosovar-national-v-migration-office-residence-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2012/kosovar-national-v-migration-office-residence-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2012/kosovar-national-v-migration-office-residence-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2012/kosovar-national-v-migration-office-residence-permit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2011/appellant-s-failure-to-submit-challenged-decision-warrants-dismissal-of-state-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2011/appellant-s-failure-to-submit-challenged-decision-warrants-dismissal-of-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2011/appellant-s-failure-to-submit-challenged-decision-warrants-dismissal-of-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2011/appellant-s-failure-to-submit-challenged-decision-warrants-dismissal-of-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2011/appellant-s-failure-to-submit-challenged-decision-warrants-dismissal-of-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2011/appellant-s-failure-to-submit-challenged-decision-warrants-dismissal-of-state-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2010/company-appeal-of-refusal-of-suspensive-effect-on-pig-farm-prohibition-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2010/company-appeal-of-refusal-of-suspensive-effect-on-pig-farm-prohibition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2010/company-appeal-of-refusal-of-suspensive-effect-on-pig-farm-prohibition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2010/company-appeal-of-refusal-of-suspensive-effect-on-pig-farm-prohibition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2010/company-appeal-of-refusal-of-suspensive-effect-on-pig-farm-prohibition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2010/company-appeal-of-refusal-of-suspensive-effect-on-pig-farm-prohibition-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2009/swiss-federal-sc-upholds-regulatory-sanctions-against-individual-for-unlicensed-deposit-taking-and-cisa-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2009/swiss-federal-sc-upholds-regulatory-sanctions-against-individual-for-unlicensed-deposit-taking-and-cisa-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2009/swiss-federal-sc-upholds-regulatory-sanctions-against-individual-for-unlicensed-deposit-taking-and-cisa-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2009/swiss-federal-sc-upholds-regulatory-sanctions-against-individual-for-unlicensed-deposit-taking-and-cisa-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2009/swiss-federal-sc-upholds-regulatory-sanctions-against-individual-for-unlicensed-deposit-taking-and-cisa-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2009/swiss-federal-sc-upholds-regulatory-sanctions-against-individual-for-unlicensed-deposit-taking-and-cisa-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2008/algerian-national-sustained-enforcement-detention-for-hindering-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2008/algerian-national-sustained-enforcement-detention-for-hindering-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2008/algerian-national-sustained-enforcement-detention-for-hindering-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2008/algerian-national-sustained-enforcement-detention-for-hindering-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2008/algerian-national-sustained-enforcement-detention-for-hindering-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2008/algerian-national-sustained-enforcement-detention-for-hindering-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_324-2007/taxpayers-appeal-on-reassessment-of-1999-wealth-tax-dismissed-due-to-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2007/taxpayers-appeal-on-reassessment-of-1999-wealth-tax-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_324-2007/taxpayers-appeal-on-reassessment-of-1999-wealth-tax-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_324-2007/taxpayers-appeal-on-reassessment-of-1999-wealth-tax-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_324-2007/taxpayers-appeal-on-reassessment-of-1999-wealth-tax-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_324-2007/taxpayers-appeal-on-reassessment-of-1999-wealth-tax-dismissed-due-to-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2024/eritrean-national-s-appeal-for-niece-and-nephew-reunification-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2024/eritrean-national-s-appeal-for-niece-and-nephew-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2024/eritrean-national-s-appeal-for-niece-and-nephew-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2024/eritrean-national-s-appeal-for-niece-and-nephew-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2024/eritrean-national-s-appeal-for-niece-and-nephew-reunification-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2024/eritrean-national-s-appeal-for-niece-and-nephew-reunification-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2023/state-liability-claim-against-invalidity-insurance-office-barred-by-finality-of-legal-protection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2023/state-liability-claim-against-invalidity-insurance-office-barred-by-finality-of-legal-protection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2023/state-liability-claim-against-invalidity-insurance-office-barred-by-finality-of-legal-protection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2023/state-liability-claim-against-invalidity-insurance-office-barred-by-finality-of-legal-protection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2023/state-liability-claim-against-invalidity-insurance-office-barred-by-finality-of-legal-protection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2023/state-liability-claim-against-invalidity-insurance-office-barred-by-finality-of-legal-protection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2022/swiss-federal-supreme-court-affirms-mutual-assistance-to-france-despite-concerns-over-french-disclosure-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2022/swiss-federal-supreme-court-affirms-mutual-assistance-to-france-despite-concerns-over-french-disclosure-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2022/swiss-federal-supreme-court-affirms-mutual-assistance-to-france-despite-concerns-over-french-disclosure-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2022/swiss-federal-supreme-court-affirms-mutual-assistance-to-france-despite-concerns-over-french-disclosure-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2022/swiss-federal-supreme-court-affirms-mutual-assistance-to-france-despite-concerns-over-french-disclosure-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2022/swiss-federal-supreme-court-affirms-mutual-assistance-to-france-despite-concerns-over-french-disclosure-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2021/zurich-tax-domicile-dispute-center-of-vital-interests-shift-confirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2021/zurich-tax-domicile-dispute-center-of-vital-interests-shift-confirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2021/zurich-tax-domicile-dispute-center-of-vital-interests-shift-confirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2021/zurich-tax-domicile-dispute-center-of-vital-interests-shift-confirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2021/zurich-tax-domicile-dispute-center-of-vital-interests-shift-confirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2021/zurich-tax-domicile-dispute-center-of-vital-interests-shift-confirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2020/sem-v-iranian-national-enforcement-detention-during-covid-19-pandemic</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2020/sem-v-iranian-national-enforcement-detention-during-covid-19-pandemic"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2020/sem-v-iranian-national-enforcement-detention-during-covid-19-pandemic"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2020/sem-v-iranian-national-enforcement-detention-during-covid-19-pandemic"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2020/sem-v-iranian-national-enforcement-detention-during-covid-19-pandemic"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2020/sem-v-iranian-national-enforcement-detention-during-covid-19-pandemic"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2019/federal-supreme-court-rules-on-vat-applicability-to-forestry-service-payments-received-by-consortium</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2019/federal-supreme-court-rules-on-vat-applicability-to-forestry-service-payments-received-by-consortium"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2019/federal-supreme-court-rules-on-vat-applicability-to-forestry-service-payments-received-by-consortium"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2019/federal-supreme-court-rules-on-vat-applicability-to-forestry-service-payments-received-by-consortium"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2019/federal-supreme-court-rules-on-vat-applicability-to-forestry-service-payments-received-by-consortium"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2019/federal-supreme-court-rules-on-vat-applicability-to-forestry-service-payments-received-by-consortium"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2018/swiss-citizen-family-reunification-time-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2018/swiss-citizen-family-reunification-time-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2018/swiss-citizen-family-reunification-time-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2018/swiss-citizen-family-reunification-time-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2018/swiss-citizen-family-reunification-time-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2018/swiss-citizen-family-reunification-time-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2017/swiss-federal-supreme-court-declares-appeal-on-administrative-assistance-inadmissible-due-to-lack-of-legal-question-of-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2017/swiss-federal-supreme-court-declares-appeal-on-administrative-assistance-inadmissible-due-to-lack-of-legal-question-of-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2017/swiss-federal-supreme-court-declares-appeal-on-administrative-assistance-inadmissible-due-to-lack-of-legal-question-of-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2017/swiss-federal-supreme-court-declares-appeal-on-administrative-assistance-inadmissible-due-to-lack-of-legal-question-of-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2017/swiss-federal-supreme-court-declares-appeal-on-administrative-assistance-inadmissible-due-to-lack-of-legal-question-of-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2017/swiss-federal-supreme-court-declares-appeal-on-administrative-assistance-inadmissible-due-to-lack-of-legal-question-of-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2016/spanish-national-s-appeal-on-permit-conversion-inadmissible-due-to-unpaid-fee-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2016/spanish-national-s-appeal-on-permit-conversion-inadmissible-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2016/spanish-national-s-appeal-on-permit-conversion-inadmissible-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2016/spanish-national-s-appeal-on-permit-conversion-inadmissible-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2016/spanish-national-s-appeal-on-permit-conversion-inadmissible-due-to-unpaid-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2016/spanish-national-s-appeal-on-permit-conversion-inadmissible-due-to-unpaid-fee-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2014/ecuadorian-national-denied-continued-residence-after-eu-spouse-s-permit-expiration-and-insufficient-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2014/ecuadorian-national-denied-continued-residence-after-eu-spouse-s-permit-expiration-and-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2014/ecuadorian-national-denied-continued-residence-after-eu-spouse-s-permit-expiration-and-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2014/ecuadorian-national-denied-continued-residence-after-eu-spouse-s-permit-expiration-and-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2014/ecuadorian-national-denied-continued-residence-after-eu-spouse-s-permit-expiration-and-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2014/ecuadorian-national-denied-continued-residence-after-eu-spouse-s-permit-expiration-and-insufficient-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2013/azerbaijani-national-s-appeal-for-residence-permit-renewal-rejected-by-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2013/azerbaijani-national-s-appeal-for-residence-permit-renewal-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2013/azerbaijani-national-s-appeal-for-residence-permit-renewal-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2013/azerbaijani-national-s-appeal-for-residence-permit-renewal-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2013/azerbaijani-national-s-appeal-for-residence-permit-renewal-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2013/azerbaijani-national-s-appeal-for-residence-permit-renewal-rejected-by-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2012/revocation-of-residence-permit-due-to-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2012/revocation-of-residence-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2012/revocation-of-residence-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2012/revocation-of-residence-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2012/revocation-of-residence-permit-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2012/revocation-of-residence-permit-due-to-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2011/family-of-sri-lankan-nationals-v-cantonal-authorities-residence-permit-renewal-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2011/family-of-sri-lankan-nationals-v-cantonal-authorities-residence-permit-renewal-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2011/family-of-sri-lankan-nationals-v-cantonal-authorities-residence-permit-renewal-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2011/family-of-sri-lankan-nationals-v-cantonal-authorities-residence-permit-renewal-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2011/family-of-sri-lankan-nationals-v-cantonal-authorities-residence-permit-renewal-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2011/family-of-sri-lankan-nationals-v-cantonal-authorities-residence-permit-renewal-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2010/swiss-court-upholds-revocation-of-residency-permit-for-dual-national-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2010/swiss-court-upholds-revocation-of-residency-permit-for-dual-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2010/swiss-court-upholds-revocation-of-residency-permit-for-dual-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2010/swiss-court-upholds-revocation-of-residency-permit-for-dual-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2010/swiss-court-upholds-revocation-of-residency-permit-for-dual-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2010/swiss-court-upholds-revocation-of-residency-permit-for-dual-national-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2009/taxpayer-v-cantonal-administrative-court-legal-aid-for-failed-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2009/taxpayer-v-cantonal-administrative-court-legal-aid-for-failed-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2009/taxpayer-v-cantonal-administrative-court-legal-aid-for-failed-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2009/taxpayer-v-cantonal-administrative-court-legal-aid-for-failed-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2009/taxpayer-v-cantonal-administrative-court-legal-aid-for-failed-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2009/taxpayer-v-cantonal-administrative-court-legal-aid-for-failed-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2008/claimant-v-cantonal-government-damages-for-erroneous-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2008/claimant-v-cantonal-government-damages-for-erroneous-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2008/claimant-v-cantonal-government-damages-for-erroneous-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2008/claimant-v-cantonal-government-damages-for-erroneous-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2008/claimant-v-cantonal-government-damages-for-erroneous-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2008/claimant-v-cantonal-government-damages-for-erroneous-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_323-2007/applicant-fails-to-justify-appeal-against-inadmissibility-ruling-on-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2007/applicant-fails-to-justify-appeal-against-inadmissibility-ruling-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_323-2007/applicant-fails-to-justify-appeal-against-inadmissibility-ruling-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_323-2007/applicant-fails-to-justify-appeal-against-inadmissibility-ruling-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_323-2007/applicant-fails-to-justify-appeal-against-inadmissibility-ruling-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_323-2007/applicant-fails-to-justify-appeal-against-inadmissibility-ruling-on-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2024/federal-supreme-court-dismisses-appeal-on-untimely-second-review-request-in-tax-information-exchange-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2024/federal-supreme-court-dismisses-appeal-on-untimely-second-review-request-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2024/federal-supreme-court-dismisses-appeal-on-untimely-second-review-request-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2024/federal-supreme-court-dismisses-appeal-on-untimely-second-review-request-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2024/federal-supreme-court-dismisses-appeal-on-untimely-second-review-request-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2024/federal-supreme-court-dismisses-appeal-on-untimely-second-review-request-in-tax-information-exchange-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2023/university-graduate-s-appeal-regarding-md-phd-title-revocation-inadmissible-due-to-insufficient-substantiation-of-constitutional-rights-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2023/university-graduate-s-appeal-regarding-md-phd-title-revocation-inadmissible-due-to-insufficient-substantiation-of-constitutional-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2023/university-graduate-s-appeal-regarding-md-phd-title-revocation-inadmissible-due-to-insufficient-substantiation-of-constitutional-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2023/university-graduate-s-appeal-regarding-md-phd-title-revocation-inadmissible-due-to-insufficient-substantiation-of-constitutional-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2023/university-graduate-s-appeal-regarding-md-phd-title-revocation-inadmissible-due-to-insufficient-substantiation-of-constitutional-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2023/university-graduate-s-appeal-regarding-md-phd-title-revocation-inadmissible-due-to-insufficient-substantiation-of-constitutional-rights-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2022/panamanian-company-v-swiss-federal-tax-administration-administrative-assistance-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2022/panamanian-company-v-swiss-federal-tax-administration-administrative-assistance-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2022/panamanian-company-v-swiss-federal-tax-administration-administrative-assistance-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2022/panamanian-company-v-swiss-federal-tax-administration-administrative-assistance-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2022/panamanian-company-v-swiss-federal-tax-administration-administrative-assistance-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2022/panamanian-company-v-swiss-federal-tax-administration-administrative-assistance-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2021/saas-das-bier-labeling-deceptive-regarding-origin</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2021/saas-das-bier-labeling-deceptive-regarding-origin"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2021/saas-das-bier-labeling-deceptive-regarding-origin"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2021/saas-das-bier-labeling-deceptive-regarding-origin"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2021/saas-das-bier-labeling-deceptive-regarding-origin"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2021/saas-das-bier-labeling-deceptive-regarding-origin"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2020/portuguese-national-v-switzerland-right-of-residence-after-permanent-incapacity-and-involuntary-unemployment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2020/portuguese-national-v-switzerland-right-of-residence-after-permanent-incapacity-and-involuntary-unemployment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2020/portuguese-national-v-switzerland-right-of-residence-after-permanent-incapacity-and-involuntary-unemployment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2020/portuguese-national-v-switzerland-right-of-residence-after-permanent-incapacity-and-involuntary-unemployment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2020/portuguese-national-v-switzerland-right-of-residence-after-permanent-incapacity-and-involuntary-unemployment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2020/portuguese-national-v-switzerland-right-of-residence-after-permanent-incapacity-and-involuntary-unemployment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2019/st-gallen-vs-lucerne-competence-for-new-residence-permit-after-divorce-and-remarriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2019/st-gallen-vs-lucerne-competence-for-new-residence-permit-after-divorce-and-remarriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2019/st-gallen-vs-lucerne-competence-for-new-residence-permit-after-divorce-and-remarriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2019/st-gallen-vs-lucerne-competence-for-new-residence-permit-after-divorce-and-remarriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2019/st-gallen-vs-lucerne-competence-for-new-residence-permit-after-divorce-and-remarriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2019/st-gallen-vs-lucerne-competence-for-new-residence-permit-after-divorce-and-remarriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2018/challenge-to-land-registry-fees-and-related-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2018/challenge-to-land-registry-fees-and-related-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2018/challenge-to-land-registry-fees-and-related-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2018/challenge-to-land-registry-fees-and-related-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2018/challenge-to-land-registry-fees-and-related-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2018/challenge-to-land-registry-fees-and-related-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2017/corporation-v-tax-authority-hidden-profit-distribution-via-shareholder-receivable</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2017/corporation-v-tax-authority-hidden-profit-distribution-via-shareholder-receivable"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2017/corporation-v-tax-authority-hidden-profit-distribution-via-shareholder-receivable"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2017/corporation-v-tax-authority-hidden-profit-distribution-via-shareholder-receivable"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2017/corporation-v-tax-authority-hidden-profit-distribution-via-shareholder-receivable"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2017/corporation-v-tax-authority-hidden-profit-distribution-via-shareholder-receivable"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2016/shareholder-accountant-failure-to-declare-dividend-and-forfeiture-of-withholding-tax-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2016/shareholder-accountant-failure-to-declare-dividend-and-forfeiture-of-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2016/shareholder-accountant-failure-to-declare-dividend-and-forfeiture-of-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2016/shareholder-accountant-failure-to-declare-dividend-and-forfeiture-of-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2016/shareholder-accountant-failure-to-declare-dividend-and-forfeiture-of-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2016/shareholder-accountant-failure-to-declare-dividend-and-forfeiture-of-withholding-tax-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2015/taxpayer-challenge-to-auxiliary-tax-assessment-following-successful-appeal-of-stock-option-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2015/taxpayer-challenge-to-auxiliary-tax-assessment-following-successful-appeal-of-stock-option-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2015/taxpayer-challenge-to-auxiliary-tax-assessment-following-successful-appeal-of-stock-option-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2015/taxpayer-challenge-to-auxiliary-tax-assessment-following-successful-appeal-of-stock-option-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2015/taxpayer-challenge-to-auxiliary-tax-assessment-following-successful-appeal-of-stock-option-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2015/taxpayer-challenge-to-auxiliary-tax-assessment-following-successful-appeal-of-stock-option-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2014/french-national-s-appeal-against-residence-permit-refusal-ruled-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2014/french-national-s-appeal-against-residence-permit-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2014/french-national-s-appeal-against-residence-permit-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2014/french-national-s-appeal-against-residence-permit-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2014/french-national-s-appeal-against-residence-permit-refusal-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2014/french-national-s-appeal-against-residence-permit-refusal-ruled-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2013/federal-tax-classification-of-mixed-use-property-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2013/federal-tax-classification-of-mixed-use-property-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2013/federal-tax-classification-of-mixed-use-property-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2013/federal-tax-classification-of-mixed-use-property-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2013/federal-tax-classification-of-mixed-use-property-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2013/federal-tax-classification-of-mixed-use-property-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2012/federal-gaming-board-v-casino-commission-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2012/federal-gaming-board-v-casino-commission-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2012/federal-gaming-board-v-casino-commission-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2012/federal-gaming-board-v-casino-commission-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2012/federal-gaming-board-v-casino-commission-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2012/federal-gaming-board-v-casino-commission-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2011/student-v-university-retention-of-successful-exam-grade-after-nullification-of-session-due-to-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2011/student-v-university-retention-of-successful-exam-grade-after-nullification-of-session-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2011/student-v-university-retention-of-successful-exam-grade-after-nullification-of-session-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2011/student-v-university-retention-of-successful-exam-grade-after-nullification-of-session-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2011/student-v-university-retention-of-successful-exam-grade-after-nullification-of-session-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2011/student-v-university-retention-of-successful-exam-grade-after-nullification-of-session-due-to-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2010/property-developer-fee-challenge-over-sewage-connection-charges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2010/property-developer-fee-challenge-over-sewage-connection-charges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2010/property-developer-fee-challenge-over-sewage-connection-charges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2010/property-developer-fee-challenge-over-sewage-connection-charges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2010/property-developer-fee-challenge-over-sewage-connection-charges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2010/property-developer-fee-challenge-over-sewage-connection-charges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2009/nigerian-national-residency-permit-abuse-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2009/nigerian-national-residency-permit-abuse-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2009/nigerian-national-residency-permit-abuse-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2009/nigerian-national-residency-permit-abuse-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2009/nigerian-national-residency-permit-abuse-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2009/nigerian-national-residency-permit-abuse-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2008/expulsion-of-long-term-resident-for-aggravated-robbery-upheld-against-family-and-integration-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2008/expulsion-of-long-term-resident-for-aggravated-robbery-upheld-against-family-and-integration-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2008/expulsion-of-long-term-resident-for-aggravated-robbery-upheld-against-family-and-integration-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2008/expulsion-of-long-term-resident-for-aggravated-robbery-upheld-against-family-and-integration-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2008/expulsion-of-long-term-resident-for-aggravated-robbery-upheld-against-family-and-integration-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2008/expulsion-of-long-term-resident-for-aggravated-robbery-upheld-against-family-and-integration-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_322-2007/taxpayer-retraining-costs-deduction-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2007/taxpayer-retraining-costs-deduction-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_322-2007/taxpayer-retraining-costs-deduction-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_322-2007/taxpayer-retraining-costs-deduction-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_322-2007/taxpayer-retraining-costs-deduction-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_322-2007/taxpayer-retraining-costs-deduction-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2026/residence-permit-renewal-denied-foreign-national-s-family-and-private-life-protection-claims-rejected-for-lack-of-evidentiary-substantiation-and-deliberate-debt-accumulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2026/residence-permit-renewal-denied-foreign-national-s-family-and-private-life-protection-claims-rejected-for-lack-of-evidentiary-substantiation-and-deliberate-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2026/residence-permit-renewal-denied-foreign-national-s-family-and-private-life-protection-claims-rejected-for-lack-of-evidentiary-substantiation-and-deliberate-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2026/residence-permit-renewal-denied-foreign-national-s-family-and-private-life-protection-claims-rejected-for-lack-of-evidentiary-substantiation-and-deliberate-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2026/residence-permit-renewal-denied-foreign-national-s-family-and-private-life-protection-claims-rejected-for-lack-of-evidentiary-substantiation-and-deliberate-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2026/residence-permit-renewal-denied-foreign-national-s-family-and-private-life-protection-claims-rejected-for-lack-of-evidentiary-substantiation-and-deliberate-debt-accumulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2024/lawyer-suspension-for-repeated-failure-to-meet-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2024/lawyer-suspension-for-repeated-failure-to-meet-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2024/lawyer-suspension-for-repeated-failure-to-meet-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2024/lawyer-suspension-for-repeated-failure-to-meet-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2024/lawyer-suspension-for-repeated-failure-to-meet-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2024/lawyer-suspension-for-repeated-failure-to-meet-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2023/swiss-federal-court-upholds-revocation-of-eu-permit-based-on-insufficient-economic-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2023/swiss-federal-court-upholds-revocation-of-eu-permit-based-on-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2023/swiss-federal-court-upholds-revocation-of-eu-permit-based-on-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2023/swiss-federal-court-upholds-revocation-of-eu-permit-based-on-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2023/swiss-federal-court-upholds-revocation-of-eu-permit-based-on-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2023/swiss-federal-court-upholds-revocation-of-eu-permit-based-on-insufficient-economic-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2022/appeal-inadmissible-due-to-failure-to-meet-procedural-deadlines-and-lack-of-fundamental-legal-significance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2022/appeal-inadmissible-due-to-failure-to-meet-procedural-deadlines-and-lack-of-fundamental-legal-significance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2022/appeal-inadmissible-due-to-failure-to-meet-procedural-deadlines-and-lack-of-fundamental-legal-significance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2022/appeal-inadmissible-due-to-failure-to-meet-procedural-deadlines-and-lack-of-fundamental-legal-significance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2022/appeal-inadmissible-due-to-failure-to-meet-procedural-deadlines-and-lack-of-fundamental-legal-significance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2022/appeal-inadmissible-due-to-failure-to-meet-procedural-deadlines-and-lack-of-fundamental-legal-significance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-india-in-tax-evasion-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-india-in-tax-evasion-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-india-in-tax-evasion-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-india-in-tax-evasion-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-india-in-tax-evasion-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2021/swiss-federal-supreme-court-upholds-administrative-assistance-to-india-in-tax-evasion-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2020/appeal-dismissed-for-insufficient-substantiation-of-jurisdictional-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2020/appeal-dismissed-for-insufficient-substantiation-of-jurisdictional-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2020/appeal-dismissed-for-insufficient-substantiation-of-jurisdictional-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2020/appeal-dismissed-for-insufficient-substantiation-of-jurisdictional-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2020/appeal-dismissed-for-insufficient-substantiation-of-jurisdictional-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2020/appeal-dismissed-for-insufficient-substantiation-of-jurisdictional-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2019/shareholders-v-tax-authority-on-real-estate-company-share-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2019/shareholders-v-tax-authority-on-real-estate-company-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2019/shareholders-v-tax-authority-on-real-estate-company-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2019/shareholders-v-tax-authority-on-real-estate-company-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2019/shareholders-v-tax-authority-on-real-estate-company-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2019/shareholders-v-tax-authority-on-real-estate-company-share-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2018/undertaking-appeal-against-interim-fac-decision-on-cartel-sanction-publication-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2018/undertaking-appeal-against-interim-fac-decision-on-cartel-sanction-publication-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2018/undertaking-appeal-against-interim-fac-decision-on-cartel-sanction-publication-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2018/undertaking-appeal-against-interim-fac-decision-on-cartel-sanction-publication-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2018/undertaking-appeal-against-interim-fac-decision-on-cartel-sanction-publication-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2018/undertaking-appeal-against-interim-fac-decision-on-cartel-sanction-publication-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2017/foreign-art-company-vat-refund-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2017/foreign-art-company-vat-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2017/foreign-art-company-vat-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2017/foreign-art-company-vat-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2017/foreign-art-company-vat-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2017/foreign-art-company-vat-refund-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2016/appeal-on-denial-of-legal-aid-and-cost-deposit-in-state-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2016/appeal-on-denial-of-legal-aid-and-cost-deposit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2016/appeal-on-denial-of-legal-aid-and-cost-deposit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2016/appeal-on-denial-of-legal-aid-and-cost-deposit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2016/appeal-on-denial-of-legal-aid-and-cost-deposit-in-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2016/appeal-on-denial-of-legal-aid-and-cost-deposit-in-state-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2015/tax-evasion-through-vat-intermediary-structure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2015/tax-evasion-through-vat-intermediary-structure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2015/tax-evasion-through-vat-intermediary-structure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2015/tax-evasion-through-vat-intermediary-structure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2015/tax-evasion-through-vat-intermediary-structure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2015/tax-evasion-through-vat-intermediary-structure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2014/student-v-university-appeals-commission-missed-administrative-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2014/student-v-university-appeals-commission-missed-administrative-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2014/student-v-university-appeals-commission-missed-administrative-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2014/student-v-university-appeals-commission-missed-administrative-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2014/student-v-university-appeals-commission-missed-administrative-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2014/student-v-university-appeals-commission-missed-administrative-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2013/broadcaster-v-ica-accuracy-in-political-debate-format</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2013/broadcaster-v-ica-accuracy-in-political-debate-format"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2013/broadcaster-v-ica-accuracy-in-political-debate-format"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2013/broadcaster-v-ica-accuracy-in-political-debate-format"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2013/broadcaster-v-ica-accuracy-in-political-debate-format"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2013/broadcaster-v-ica-accuracy-in-political-debate-format"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2012/casino-commission-deduction-from-taxable-gaming-revenue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2012/casino-commission-deduction-from-taxable-gaming-revenue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2012/casino-commission-deduction-from-taxable-gaming-revenue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2012/casino-commission-deduction-from-taxable-gaming-revenue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2012/casino-commission-deduction-from-taxable-gaming-revenue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2012/casino-commission-deduction-from-taxable-gaming-revenue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2011/withdrawal-of-appeal-regarding-foreign-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2011/withdrawal-of-appeal-regarding-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2011/withdrawal-of-appeal-regarding-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2011/withdrawal-of-appeal-regarding-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2011/withdrawal-of-appeal-regarding-foreign-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2011/withdrawal-of-appeal-regarding-foreign-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2010/gambian-national-v-switzerland-dismissal-of-residency-appeal-for-missed-installment-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2010/gambian-national-v-switzerland-dismissal-of-residency-appeal-for-missed-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2010/gambian-national-v-switzerland-dismissal-of-residency-appeal-for-missed-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2010/gambian-national-v-switzerland-dismissal-of-residency-appeal-for-missed-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2010/gambian-national-v-switzerland-dismissal-of-residency-appeal-for-missed-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2010/gambian-national-v-switzerland-dismissal-of-residency-appeal-for-missed-installment-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2008/withdrawal-of-public-law-appeal-regarding-cattle-husbandry-animal-welfare-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2008/withdrawal-of-public-law-appeal-regarding-cattle-husbandry-animal-welfare-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2008/withdrawal-of-public-law-appeal-regarding-cattle-husbandry-animal-welfare-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2008/withdrawal-of-public-law-appeal-regarding-cattle-husbandry-animal-welfare-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2008/withdrawal-of-public-law-appeal-regarding-cattle-husbandry-animal-welfare-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2008/withdrawal-of-public-law-appeal-regarding-cattle-husbandry-animal-welfare-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_321-2007/extension-of-deportation-detention-following-revocation-of-refugee-status-due-to-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2007/extension-of-deportation-detention-following-revocation-of-refugee-status-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_321-2007/extension-of-deportation-detention-following-revocation-of-refugee-status-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_321-2007/extension-of-deportation-detention-following-revocation-of-refugee-status-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_321-2007/extension-of-deportation-detention-following-revocation-of-refugee-status-due-to-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_321-2007/extension-of-deportation-detention-following-revocation-of-refugee-status-due-to-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2025/foreign-national-s-challenge-to-temporary-admission-denial-dismissed-due-to-untimely-appeal-and-lack-of-specific-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2025/foreign-national-s-challenge-to-temporary-admission-denial-dismissed-due-to-untimely-appeal-and-lack-of-specific-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2025/foreign-national-s-challenge-to-temporary-admission-denial-dismissed-due-to-untimely-appeal-and-lack-of-specific-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2025/foreign-national-s-challenge-to-temporary-admission-denial-dismissed-due-to-untimely-appeal-and-lack-of-specific-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2025/foreign-national-s-challenge-to-temporary-admission-denial-dismissed-due-to-untimely-appeal-and-lack-of-specific-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2025/foreign-national-s-challenge-to-temporary-admission-denial-dismissed-due-to-untimely-appeal-and-lack-of-specific-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2024/lieutenant-v-conscription-stipend-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2024/lieutenant-v-conscription-stipend-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2024/lieutenant-v-conscription-stipend-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2024/lieutenant-v-conscription-stipend-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2024/lieutenant-v-conscription-stipend-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2024/lieutenant-v-conscription-stipend-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2023/federal-supreme-court-dismisses-appeal-on-residence-permit-non-extension-due-to-lack-of-irreparable-harm-in-legal-aid-interim-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2023/federal-supreme-court-dismisses-appeal-on-residence-permit-non-extension-due-to-lack-of-irreparable-harm-in-legal-aid-interim-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2023/federal-supreme-court-dismisses-appeal-on-residence-permit-non-extension-due-to-lack-of-irreparable-harm-in-legal-aid-interim-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2023/federal-supreme-court-dismisses-appeal-on-residence-permit-non-extension-due-to-lack-of-irreparable-harm-in-legal-aid-interim-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2023/federal-supreme-court-dismisses-appeal-on-residence-permit-non-extension-due-to-lack-of-irreparable-harm-in-legal-aid-interim-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2023/federal-supreme-court-dismisses-appeal-on-residence-permit-non-extension-due-to-lack-of-irreparable-harm-in-legal-aid-interim-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2022/tax-assistance-appeal-inadmissibility-regarding-power-of-attorney-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2022/tax-assistance-appeal-inadmissibility-regarding-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2022/tax-assistance-appeal-inadmissibility-regarding-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2022/tax-assistance-appeal-inadmissibility-regarding-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2022/tax-assistance-appeal-inadmissibility-regarding-power-of-attorney-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2022/tax-assistance-appeal-inadmissibility-regarding-power-of-attorney-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-to-french-tax-authorities-via-german-channels</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-to-french-tax-authorities-via-german-channels"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-to-french-tax-authorities-via-german-channels"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-to-french-tax-authorities-via-german-channels"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-to-french-tax-authorities-via-german-channels"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-to-french-tax-authorities-via-german-channels"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2020/swiss-letterbox-companies-v-municipality-waste-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2020/swiss-letterbox-companies-v-municipality-waste-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2020/swiss-letterbox-companies-v-municipality-waste-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2020/swiss-letterbox-companies-v-municipality-waste-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2020/swiss-letterbox-companies-v-municipality-waste-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2020/swiss-letterbox-companies-v-municipality-waste-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2019/owner-s-property-rights-vs-provisional-sale-of-seized-dog</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2019/owner-s-property-rights-vs-provisional-sale-of-seized-dog"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2019/owner-s-property-rights-vs-provisional-sale-of-seized-dog"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2019/owner-s-property-rights-vs-provisional-sale-of-seized-dog"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2019/owner-s-property-rights-vs-provisional-sale-of-seized-dog"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2019/owner-s-property-rights-vs-provisional-sale-of-seized-dog"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2018/ticino-artisanal-enterprises-law-challenged-over-internal-market-restrictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2018/ticino-artisanal-enterprises-law-challenged-over-internal-market-restrictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2018/ticino-artisanal-enterprises-law-challenged-over-internal-market-restrictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2018/ticino-artisanal-enterprises-law-challenged-over-internal-market-restrictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2018/ticino-artisanal-enterprises-law-challenged-over-internal-market-restrictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2018/ticino-artisanal-enterprises-law-challenged-over-internal-market-restrictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2017/residence-permit-renewal-denial-for-non-eu-citizen-following-divorce-despite-abuse-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2017/residence-permit-renewal-denial-for-non-eu-citizen-following-divorce-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2017/residence-permit-renewal-denial-for-non-eu-citizen-following-divorce-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2017/residence-permit-renewal-denial-for-non-eu-citizen-following-divorce-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2017/residence-permit-renewal-denial-for-non-eu-citizen-following-divorce-despite-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2017/residence-permit-renewal-denial-for-non-eu-citizen-following-divorce-despite-abuse-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2016/kosovan-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2016/kosovan-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2016/kosovan-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2016/kosovan-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2016/kosovan-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2016/kosovan-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-criminal-behavior-and-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-criminal-behavior-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-criminal-behavior-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-criminal-behavior-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-criminal-behavior-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-criminal-behavior-and-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2014/appeal-dismissed-due-to-lack-of-jurisdiction-over-lower-court-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2014/appeal-dismissed-due-to-lack-of-jurisdiction-over-lower-court-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2014/appeal-dismissed-due-to-lack-of-jurisdiction-over-lower-court-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2014/appeal-dismissed-due-to-lack-of-jurisdiction-over-lower-court-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2014/appeal-dismissed-due-to-lack-of-jurisdiction-over-lower-court-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2014/appeal-dismissed-due-to-lack-of-jurisdiction-over-lower-court-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2013/refugee-family-reunification-denial-based-on-social-assistance-and-late-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2013/refugee-family-reunification-denial-based-on-social-assistance-and-late-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2013/refugee-family-reunification-denial-based-on-social-assistance-and-late-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2013/refugee-family-reunification-denial-based-on-social-assistance-and-late-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2013/refugee-family-reunification-denial-based-on-social-assistance-and-late-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2013/refugee-family-reunification-denial-based-on-social-assistance-and-late-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2012/casino-commission-inclusion-in-gross-gaming-revenue-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2012/casino-commission-inclusion-in-gross-gaming-revenue-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2012/casino-commission-inclusion-in-gross-gaming-revenue-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2012/casino-commission-inclusion-in-gross-gaming-revenue-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2012/casino-commission-inclusion-in-gross-gaming-revenue-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2012/casino-commission-inclusion-in-gross-gaming-revenue-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2011/taxpayer-appeal-dismissed-for-procedural-inadmissibility-in-direct-tax-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2011/taxpayer-appeal-dismissed-for-procedural-inadmissibility-in-direct-tax-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2011/taxpayer-appeal-dismissed-for-procedural-inadmissibility-in-direct-tax-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2011/taxpayer-appeal-dismissed-for-procedural-inadmissibility-in-direct-tax-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2011/taxpayer-appeal-dismissed-for-procedural-inadmissibility-in-direct-tax-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2011/taxpayer-appeal-dismissed-for-procedural-inadmissibility-in-direct-tax-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2010/kosovo-national-residency-refusal-upheld-due-to-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2010/kosovo-national-residency-refusal-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2010/kosovo-national-residency-refusal-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2010/kosovo-national-residency-refusal-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2010/kosovo-national-residency-refusal-upheld-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2010/kosovo-national-residency-refusal-upheld-due-to-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2009/apartment-owner-appeal-against-commercial-radio-and-tv-fees-for-rental-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2009/apartment-owner-appeal-against-commercial-radio-and-tv-fees-for-rental-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2009/apartment-owner-appeal-against-commercial-radio-and-tv-fees-for-rental-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2009/apartment-owner-appeal-against-commercial-radio-and-tv-fees-for-rental-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2009/apartment-owner-appeal-against-commercial-radio-and-tv-fees-for-rental-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2009/apartment-owner-appeal-against-commercial-radio-and-tv-fees-for-rental-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2008/home-care-facility-permit-denial-upheld-due-to-room-size-and-lack-of-care-concept</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2008/home-care-facility-permit-denial-upheld-due-to-room-size-and-lack-of-care-concept"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2008/home-care-facility-permit-denial-upheld-due-to-room-size-and-lack-of-care-concept"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2008/home-care-facility-permit-denial-upheld-due-to-room-size-and-lack-of-care-concept"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2008/home-care-facility-permit-denial-upheld-due-to-room-size-and-lack-of-care-concept"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2008/home-care-facility-permit-denial-upheld-due-to-room-size-and-lack-of-care-concept"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_320-2007/spousal-residence-permit-renewal-denial-upheld-on-cohabitation-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2007/spousal-residence-permit-renewal-denial-upheld-on-cohabitation-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_320-2007/spousal-residence-permit-renewal-denial-upheld-on-cohabitation-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_320-2007/spousal-residence-permit-renewal-denial-upheld-on-cohabitation-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_320-2007/spousal-residence-permit-renewal-denial-upheld-on-cohabitation-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_320-2007/spousal-residence-permit-renewal-denial-upheld-on-cohabitation-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2025/complainant-v-supervisory-commission-for-attorneys-of-basel-stadt-appealability-of-non-disciplinary-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2025/complainant-v-supervisory-commission-for-attorneys-of-basel-stadt-appealability-of-non-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2025/complainant-v-supervisory-commission-for-attorneys-of-basel-stadt-appealability-of-non-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2025/complainant-v-supervisory-commission-for-attorneys-of-basel-stadt-appealability-of-non-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2025/complainant-v-supervisory-commission-for-attorneys-of-basel-stadt-appealability-of-non-disciplinary-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2025/complainant-v-supervisory-commission-for-attorneys-of-basel-stadt-appealability-of-non-disciplinary-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2024/kosovan-national-v-switzerland-residence-permit-revocation-and-health-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2024/kosovan-national-v-switzerland-residence-permit-revocation-and-health-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2024/kosovan-national-v-switzerland-residence-permit-revocation-and-health-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2024/kosovan-national-v-switzerland-residence-permit-revocation-and-health-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2024/kosovan-national-v-switzerland-residence-permit-revocation-and-health-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2024/kosovan-national-v-switzerland-residence-permit-revocation-and-health-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2023/appeal-inadmissible-failure-to-challenge-core-ground-for-revision-denial-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2023/appeal-inadmissible-failure-to-challenge-core-ground-for-revision-denial-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2023/appeal-inadmissible-failure-to-challenge-core-ground-for-revision-denial-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2023/appeal-inadmissible-failure-to-challenge-core-ground-for-revision-denial-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2023/appeal-inadmissible-failure-to-challenge-core-ground-for-revision-denial-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2023/appeal-inadmissible-failure-to-challenge-core-ground-for-revision-denial-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2021/claimant-appeal-of-deportation-order-inadmissibility-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2021/claimant-appeal-of-deportation-order-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2021/claimant-appeal-of-deportation-order-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2021/claimant-appeal-of-deportation-order-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2021/claimant-appeal-of-deportation-order-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2021/claimant-appeal-of-deportation-order-inadmissibility-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2020/couple-v-tax-authority-taxability-of-5-million-transfer-to-former-sports-federation-president</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2020/couple-v-tax-authority-taxability-of-5-million-transfer-to-former-sports-federation-president"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2020/couple-v-tax-authority-taxability-of-5-million-transfer-to-former-sports-federation-president"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2020/couple-v-tax-authority-taxability-of-5-million-transfer-to-former-sports-federation-president"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2020/couple-v-tax-authority-taxability-of-5-million-transfer-to-former-sports-federation-president"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2020/couple-v-tax-authority-taxability-of-5-million-transfer-to-former-sports-federation-president"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2019/restaurant-concession-fee-inclusion-in-professional-tax-base-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2019/restaurant-concession-fee-inclusion-in-professional-tax-base-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2019/restaurant-concession-fee-inclusion-in-professional-tax-base-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2019/restaurant-concession-fee-inclusion-in-professional-tax-base-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2019/restaurant-concession-fee-inclusion-in-professional-tax-base-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2019/restaurant-concession-fee-inclusion-in-professional-tax-base-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2018/shareholder-tax-fraud-penalties-and-re-assessment-disputes-involving-profit-shifting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2018/shareholder-tax-fraud-penalties-and-re-assessment-disputes-involving-profit-shifting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2018/shareholder-tax-fraud-penalties-and-re-assessment-disputes-involving-profit-shifting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2018/shareholder-tax-fraud-penalties-and-re-assessment-disputes-involving-profit-shifting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2018/shareholder-tax-fraud-penalties-and-re-assessment-disputes-involving-profit-shifting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2018/shareholder-tax-fraud-penalties-and-re-assessment-disputes-involving-profit-shifting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2017/clinic-license-withdrawal-for-expert-report-forgery-and-professional-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2017/clinic-license-withdrawal-for-expert-report-forgery-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2017/clinic-license-withdrawal-for-expert-report-forgery-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2017/clinic-license-withdrawal-for-expert-report-forgery-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2017/clinic-license-withdrawal-for-expert-report-forgery-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2017/clinic-license-withdrawal-for-expert-report-forgery-and-professional-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2016/tax-liability-and-evasion-penalties-federal-supreme-court-ruling-on-spousal-income-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2016/tax-liability-and-evasion-penalties-federal-supreme-court-ruling-on-spousal-income-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2016/tax-liability-and-evasion-penalties-federal-supreme-court-ruling-on-spousal-income-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2016/tax-liability-and-evasion-penalties-federal-supreme-court-ruling-on-spousal-income-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2016/tax-liability-and-evasion-penalties-federal-supreme-court-ruling-on-spousal-income-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2016/tax-liability-and-evasion-penalties-federal-supreme-court-ruling-on-spousal-income-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2015/federal-supreme-court-upholds-denial-of-third-bar-exam-extension-request-finding-workload-an-insufficient-justification-for-just-cause</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2015/federal-supreme-court-upholds-denial-of-third-bar-exam-extension-request-finding-workload-an-insufficient-justification-for-just-cause"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2015/federal-supreme-court-upholds-denial-of-third-bar-exam-extension-request-finding-workload-an-insufficient-justification-for-just-cause"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2015/federal-supreme-court-upholds-denial-of-third-bar-exam-extension-request-finding-workload-an-insufficient-justification-for-just-cause"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2015/federal-supreme-court-upholds-denial-of-third-bar-exam-extension-request-finding-workload-an-insufficient-justification-for-just-cause"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2015/federal-supreme-court-upholds-denial-of-third-bar-exam-extension-request-finding-workload-an-insufficient-justification-for-just-cause"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2014/heirs-challenge-to-supplementary-wealth-tax-calculation-on-agricultural-land-sale-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2014/heirs-challenge-to-supplementary-wealth-tax-calculation-on-agricultural-land-sale-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2014/heirs-challenge-to-supplementary-wealth-tax-calculation-on-agricultural-land-sale-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2014/heirs-challenge-to-supplementary-wealth-tax-calculation-on-agricultural-land-sale-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2014/heirs-challenge-to-supplementary-wealth-tax-calculation-on-agricultural-land-sale-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2014/heirs-challenge-to-supplementary-wealth-tax-calculation-on-agricultural-land-sale-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2013/nigerian-national-v-switzerland-dismissal-of-appeal-for-untimely-and-non-compliant-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2013/nigerian-national-v-switzerland-dismissal-of-appeal-for-untimely-and-non-compliant-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2013/nigerian-national-v-switzerland-dismissal-of-appeal-for-untimely-and-non-compliant-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2013/nigerian-national-v-switzerland-dismissal-of-appeal-for-untimely-and-non-compliant-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2013/nigerian-national-v-switzerland-dismissal-of-appeal-for-untimely-and-non-compliant-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2013/nigerian-national-v-switzerland-dismissal-of-appeal-for-untimely-and-non-compliant-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2012/taxi-driver-tax-estimation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2012/taxi-driver-tax-estimation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2012/taxi-driver-tax-estimation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2012/taxi-driver-tax-estimation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2012/taxi-driver-tax-estimation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2012/taxi-driver-tax-estimation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2011/laundry-company-customs-duty-repayment-for-invalidated-origin-certificates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2011/laundry-company-customs-duty-repayment-for-invalidated-origin-certificates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2011/laundry-company-customs-duty-repayment-for-invalidated-origin-certificates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2011/laundry-company-customs-duty-repayment-for-invalidated-origin-certificates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2011/laundry-company-customs-duty-repayment-for-invalidated-origin-certificates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2011/laundry-company-customs-duty-repayment-for-invalidated-origin-certificates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2010/taxpayer-challenges-estimated-income-assessment-based-on-asset-comparison</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2010/taxpayer-challenges-estimated-income-assessment-based-on-asset-comparison"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2010/taxpayer-challenges-estimated-income-assessment-based-on-asset-comparison"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2010/taxpayer-challenges-estimated-income-assessment-based-on-asset-comparison"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2010/taxpayer-challenges-estimated-income-assessment-based-on-asset-comparison"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2010/taxpayer-challenges-estimated-income-assessment-based-on-asset-comparison"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2009/macedonian-national-s-second-afmp-residence-application-following-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2009/macedonian-national-s-second-afmp-residence-application-following-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2009/macedonian-national-s-second-afmp-residence-application-following-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2009/macedonian-national-s-second-afmp-residence-application-following-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2009/macedonian-national-s-second-afmp-residence-application-following-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2009/macedonian-national-s-second-afmp-residence-application-following-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2008/expulsion-of-long-term-resident-for-fatal-traffic-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2008/expulsion-of-long-term-resident-for-fatal-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2008/expulsion-of-long-term-resident-for-fatal-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2008/expulsion-of-long-term-resident-for-fatal-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2008/expulsion-of-long-term-resident-for-fatal-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2008/expulsion-of-long-term-resident-for-fatal-traffic-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_32-2007/syrian-national-v-switzerland-deportation-custody-following-non-merits-asylum-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2007/syrian-national-v-switzerland-deportation-custody-following-non-merits-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_32-2007/syrian-national-v-switzerland-deportation-custody-following-non-merits-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_32-2007/syrian-national-v-switzerland-deportation-custody-following-non-merits-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_32-2007/syrian-national-v-switzerland-deportation-custody-following-non-merits-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_32-2007/syrian-national-v-switzerland-deportation-custody-following-non-merits-asylum-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2024/student-appeal-dismissed-for-untimely-filing-in-medical-program-exclusion-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2024/student-appeal-dismissed-for-untimely-filing-in-medical-program-exclusion-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2024/student-appeal-dismissed-for-untimely-filing-in-medical-program-exclusion-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2024/student-appeal-dismissed-for-untimely-filing-in-medical-program-exclusion-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2024/student-appeal-dismissed-for-untimely-filing-in-medical-program-exclusion-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2024/student-appeal-dismissed-for-untimely-filing-in-medical-program-exclusion-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2023/refusal-to-renew-residence-permit-due-to-excessive-social-assistance-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2023/refusal-to-renew-residence-permit-due-to-excessive-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2023/refusal-to-renew-residence-permit-due-to-excessive-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2023/refusal-to-renew-residence-permit-due-to-excessive-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2023/refusal-to-renew-residence-permit-due-to-excessive-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2023/refusal-to-renew-residence-permit-due-to-excessive-social-assistance-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2022/federal-supreme-court-dismisses-tax-assistance-appeal-as-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2022/federal-supreme-court-dismisses-tax-assistance-appeal-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2022/federal-supreme-court-dismisses-tax-assistance-appeal-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2022/federal-supreme-court-dismisses-tax-assistance-appeal-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2022/federal-supreme-court-dismisses-tax-assistance-appeal-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2022/federal-supreme-court-dismisses-tax-assistance-appeal-as-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-tax-assistance-to-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-tax-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-tax-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-tax-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-tax-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2021/federal-supreme-court-dismisses-appeal-regarding-administrative-tax-assistance-to-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2020/sign-visibility-regulations-on-highway-advertising</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2020/sign-visibility-regulations-on-highway-advertising"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2020/sign-visibility-regulations-on-highway-advertising"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2020/sign-visibility-regulations-on-highway-advertising"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2020/sign-visibility-regulations-on-highway-advertising"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2020/sign-visibility-regulations-on-highway-advertising"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2019/judicial-review-of-denial-for-late-family-reunification-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2019/judicial-review-of-denial-for-late-family-reunification-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2019/judicial-review-of-denial-for-late-family-reunification-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2019/judicial-review-of-denial-for-late-family-reunification-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2019/judicial-review-of-denial-for-late-family-reunification-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2019/judicial-review-of-denial-for-late-family-reunification-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2018/taxpayer-s-oversight-appeal-for-settlement-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2018/taxpayer-s-oversight-appeal-for-settlement-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2018/taxpayer-s-oversight-appeal-for-settlement-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2018/taxpayer-s-oversight-appeal-for-settlement-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2018/taxpayer-s-oversight-appeal-for-settlement-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2018/taxpayer-s-oversight-appeal-for-settlement-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2017/appeal-dismissed-due-to-procedural-non-compliance-with-cantonal-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2017/appeal-dismissed-due-to-procedural-non-compliance-with-cantonal-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2017/appeal-dismissed-due-to-procedural-non-compliance-with-cantonal-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2017/appeal-dismissed-due-to-procedural-non-compliance-with-cantonal-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2017/appeal-dismissed-due-to-procedural-non-compliance-with-cantonal-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2017/appeal-dismissed-due-to-procedural-non-compliance-with-cantonal-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2015/national-v-switzerland-re-duration-of-entry-ban-following-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2015/national-v-switzerland-re-duration-of-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2015/national-v-switzerland-re-duration-of-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2015/national-v-switzerland-re-duration-of-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2015/national-v-switzerland-re-duration-of-entry-ban-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2015/national-v-switzerland-re-duration-of-entry-ban-following-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2014/a-sa-v-tax-authority-indirect-representation-and-double-taxable-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2014/a-sa-v-tax-authority-indirect-representation-and-double-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2014/a-sa-v-tax-authority-indirect-representation-and-double-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2014/a-sa-v-tax-authority-indirect-representation-and-double-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2014/a-sa-v-tax-authority-indirect-representation-and-double-taxable-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2014/a-sa-v-tax-authority-indirect-representation-and-double-taxable-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2013/inter-cantonal-loss-carryforward-offset-against-situs-real-estate-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2013/inter-cantonal-loss-carryforward-offset-against-situs-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2013/inter-cantonal-loss-carryforward-offset-against-situs-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2013/inter-cantonal-loss-carryforward-offset-against-situs-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2013/inter-cantonal-loss-carryforward-offset-against-situs-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2013/inter-cantonal-loss-carryforward-offset-against-situs-real-estate-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2012/director-tax-dispute-over-employment-bonus-realization-time</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2012/director-tax-dispute-over-employment-bonus-realization-time"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2012/director-tax-dispute-over-employment-bonus-realization-time"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2012/director-tax-dispute-over-employment-bonus-realization-time"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2012/director-tax-dispute-over-employment-bonus-realization-time"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2012/director-tax-dispute-over-employment-bonus-realization-time"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2011/federal-supreme-court-upholds-refusal-to-entertain-placeholder-appeal-against-permit-revocation-following-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2011/federal-supreme-court-upholds-refusal-to-entertain-placeholder-appeal-against-permit-revocation-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2011/federal-supreme-court-upholds-refusal-to-entertain-placeholder-appeal-against-permit-revocation-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2011/federal-supreme-court-upholds-refusal-to-entertain-placeholder-appeal-against-permit-revocation-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2011/federal-supreme-court-upholds-refusal-to-entertain-placeholder-appeal-against-permit-revocation-following-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2011/federal-supreme-court-upholds-refusal-to-entertain-placeholder-appeal-against-permit-revocation-following-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2010/federal-supreme-court-ruling-on-inadmissibility-of-residency-permit-appeal-due-to-unpaid-court-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2010/federal-supreme-court-ruling-on-inadmissibility-of-residency-permit-appeal-due-to-unpaid-court-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2010/federal-supreme-court-ruling-on-inadmissibility-of-residency-permit-appeal-due-to-unpaid-court-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2010/federal-supreme-court-ruling-on-inadmissibility-of-residency-permit-appeal-due-to-unpaid-court-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2010/federal-supreme-court-ruling-on-inadmissibility-of-residency-permit-appeal-due-to-unpaid-court-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2010/federal-supreme-court-ruling-on-inadmissibility-of-residency-permit-appeal-due-to-unpaid-court-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2009/swiss-cross-border-commuter-entitled-to-resident-tax-deductions-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2009/swiss-cross-border-commuter-entitled-to-resident-tax-deductions-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2009/swiss-cross-border-commuter-entitled-to-resident-tax-deductions-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2009/swiss-cross-border-commuter-entitled-to-resident-tax-deductions-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2009/swiss-cross-border-commuter-entitled-to-resident-tax-deductions-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2009/swiss-cross-border-commuter-entitled-to-resident-tax-deductions-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2008/expulsion-of-macedonian-national-with-settlement-permit-for-grievous-bodily-harm-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2008/expulsion-of-macedonian-national-with-settlement-permit-for-grievous-bodily-harm-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2008/expulsion-of-macedonian-national-with-settlement-permit-for-grievous-bodily-harm-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2008/expulsion-of-macedonian-national-with-settlement-permit-for-grievous-bodily-harm-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2008/expulsion-of-macedonian-national-with-settlement-permit-for-grievous-bodily-harm-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2008/expulsion-of-macedonian-national-with-settlement-permit-for-grievous-bodily-harm-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_319-2007/swiss-supreme-court-upholds-denial-of-residence-permits-for-children-of-divorced-brazilian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2007/swiss-supreme-court-upholds-denial-of-residence-permits-for-children-of-divorced-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_319-2007/swiss-supreme-court-upholds-denial-of-residence-permits-for-children-of-divorced-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_319-2007/swiss-supreme-court-upholds-denial-of-residence-permits-for-children-of-divorced-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_319-2007/swiss-supreme-court-upholds-denial-of-residence-permits-for-children-of-divorced-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_319-2007/swiss-supreme-court-upholds-denial-of-residence-permits-for-children-of-divorced-brazilian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2025/federal-supreme-court-upholds-extension-of-enforcement-detention-for-convicted-foreign-national-refusing-voluntary-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2025/federal-supreme-court-upholds-extension-of-enforcement-detention-for-convicted-foreign-national-refusing-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2025/federal-supreme-court-upholds-extension-of-enforcement-detention-for-convicted-foreign-national-refusing-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2025/federal-supreme-court-upholds-extension-of-enforcement-detention-for-convicted-foreign-national-refusing-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2025/federal-supreme-court-upholds-extension-of-enforcement-detention-for-convicted-foreign-national-refusing-voluntary-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2025/federal-supreme-court-upholds-extension-of-enforcement-detention-for-convicted-foreign-national-refusing-voluntary-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2024/kosovo-citizen-expulsion-upheld-after-eu-spouse-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2024/kosovo-citizen-expulsion-upheld-after-eu-spouse-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2024/kosovo-citizen-expulsion-upheld-after-eu-spouse-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2024/kosovo-citizen-expulsion-upheld-after-eu-spouse-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2024/kosovo-citizen-expulsion-upheld-after-eu-spouse-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2024/kosovo-citizen-expulsion-upheld-after-eu-spouse-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2023/bosnian-national-v-switzerland-revocation-of-residency-permit-after-short-marriage-and-insufficient-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2023/bosnian-national-v-switzerland-revocation-of-residency-permit-after-short-marriage-and-insufficient-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2023/bosnian-national-v-switzerland-revocation-of-residency-permit-after-short-marriage-and-insufficient-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2023/bosnian-national-v-switzerland-revocation-of-residency-permit-after-short-marriage-and-insufficient-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2023/bosnian-national-v-switzerland-revocation-of-residency-permit-after-short-marriage-and-insufficient-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2023/bosnian-national-v-switzerland-revocation-of-residency-permit-after-short-marriage-and-insufficient-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2022/federal-supreme-court-dismisses-appeal-on-timeliness-of-power-of-attorney-in-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2022/federal-supreme-court-dismisses-appeal-on-timeliness-of-power-of-attorney-in-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2022/federal-supreme-court-dismisses-appeal-on-timeliness-of-power-of-attorney-in-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2022/federal-supreme-court-dismisses-appeal-on-timeliness-of-power-of-attorney-in-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2022/federal-supreme-court-dismisses-appeal-on-timeliness-of-power-of-attorney-in-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2022/federal-supreme-court-dismisses-appeal-on-timeliness-of-power-of-attorney-in-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2021/swiss-supreme-court-upholds-permit-revocation-over-criminality-and-debt-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2021/swiss-supreme-court-upholds-permit-revocation-over-criminality-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2021/swiss-supreme-court-upholds-permit-revocation-over-criminality-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2021/swiss-supreme-court-upholds-permit-revocation-over-criminality-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2021/swiss-supreme-court-upholds-permit-revocation-over-criminality-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2021/swiss-supreme-court-upholds-permit-revocation-over-criminality-and-debt-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2020/finma-liquidation-and-shareholder-admonition-upheld-for-unlicensed-securities-dealing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2020/finma-liquidation-and-shareholder-admonition-upheld-for-unlicensed-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2020/finma-liquidation-and-shareholder-admonition-upheld-for-unlicensed-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2020/finma-liquidation-and-shareholder-admonition-upheld-for-unlicensed-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2020/finma-liquidation-and-shareholder-admonition-upheld-for-unlicensed-securities-dealing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2020/finma-liquidation-and-shareholder-admonition-upheld-for-unlicensed-securities-dealing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2019/appeal-regarding-suspension-of-asset-freeze-proceedings-inadmissible-due-to-lack-of-constitutional-rights-violation-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2019/appeal-regarding-suspension-of-asset-freeze-proceedings-inadmissible-due-to-lack-of-constitutional-rights-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2019/appeal-regarding-suspension-of-asset-freeze-proceedings-inadmissible-due-to-lack-of-constitutional-rights-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2019/appeal-regarding-suspension-of-asset-freeze-proceedings-inadmissible-due-to-lack-of-constitutional-rights-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2019/appeal-regarding-suspension-of-asset-freeze-proceedings-inadmissible-due-to-lack-of-constitutional-rights-violation-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2019/appeal-regarding-suspension-of-asset-freeze-proceedings-inadmissible-due-to-lack-of-constitutional-rights-violation-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2018/corporate-tax-dispute-inventory-depreciation-and-constructively-hidden-dividend</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2018/corporate-tax-dispute-inventory-depreciation-and-constructively-hidden-dividend"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2018/corporate-tax-dispute-inventory-depreciation-and-constructively-hidden-dividend"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2018/corporate-tax-dispute-inventory-depreciation-and-constructively-hidden-dividend"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2018/corporate-tax-dispute-inventory-depreciation-and-constructively-hidden-dividend"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2018/corporate-tax-dispute-inventory-depreciation-and-constructively-hidden-dividend"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2017/claimants-v-legal-aid-denial-appeal-refused-for-procedural-deficiencies-and-imposition-of-costs-on-counsel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2017/claimants-v-legal-aid-denial-appeal-refused-for-procedural-deficiencies-and-imposition-of-costs-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2017/claimants-v-legal-aid-denial-appeal-refused-for-procedural-deficiencies-and-imposition-of-costs-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2017/claimants-v-legal-aid-denial-appeal-refused-for-procedural-deficiencies-and-imposition-of-costs-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2017/claimants-v-legal-aid-denial-appeal-refused-for-procedural-deficiencies-and-imposition-of-costs-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2017/claimants-v-legal-aid-denial-appeal-refused-for-procedural-deficiencies-and-imposition-of-costs-on-counsel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2016/taxpayer-appeal-deadline-exceeded-due-to-insufficient-excuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2016/taxpayer-appeal-deadline-exceeded-due-to-insufficient-excuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2016/taxpayer-appeal-deadline-exceeded-due-to-insufficient-excuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2016/taxpayer-appeal-deadline-exceeded-due-to-insufficient-excuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2016/taxpayer-appeal-deadline-exceeded-due-to-insufficient-excuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2016/taxpayer-appeal-deadline-exceeded-due-to-insufficient-excuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2015/company-dispute-over-intercantonal-double-taxation-of-income-tax-assessments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2015/company-dispute-over-intercantonal-double-taxation-of-income-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2015/company-dispute-over-intercantonal-double-taxation-of-income-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2015/company-dispute-over-intercantonal-double-taxation-of-income-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2015/company-dispute-over-intercantonal-double-taxation-of-income-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2015/company-dispute-over-intercantonal-double-taxation-of-income-tax-assessments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2014/revocation-of-permanent-residence-permit-based-on-drug-conviction-and-social-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2014/revocation-of-permanent-residence-permit-based-on-drug-conviction-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2014/revocation-of-permanent-residence-permit-based-on-drug-conviction-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2014/revocation-of-permanent-residence-permit-based-on-drug-conviction-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2014/revocation-of-permanent-residence-permit-based-on-drug-conviction-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2014/revocation-of-permanent-residence-permit-based-on-drug-conviction-and-social-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2013/residence-permit-renewal-for-divorced-moroccan-national-with-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2013/residence-permit-renewal-for-divorced-moroccan-national-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2013/residence-permit-renewal-for-divorced-moroccan-national-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2013/residence-permit-renewal-for-divorced-moroccan-national-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2013/residence-permit-renewal-for-divorced-moroccan-national-with-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2013/residence-permit-renewal-for-divorced-moroccan-national-with-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2012/portuguese-national-entry-ban-reduced-under-afmp-for-repeated-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2012/portuguese-national-entry-ban-reduced-under-afmp-for-repeated-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2012/portuguese-national-entry-ban-reduced-under-afmp-for-repeated-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2012/portuguese-national-entry-ban-reduced-under-afmp-for-repeated-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2012/portuguese-national-entry-ban-reduced-under-afmp-for-repeated-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2012/portuguese-national-entry-ban-reduced-under-afmp-for-repeated-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2011/turkish-national-v-cantonal-court-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2011/turkish-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2011/turkish-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2011/turkish-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2011/turkish-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2011/turkish-national-v-cantonal-court-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2010/turkish-national-v-switzerland-revocation-of-settlement-permit-upheld-following-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2010/turkish-national-v-switzerland-revocation-of-settlement-permit-upheld-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2010/turkish-national-v-switzerland-revocation-of-settlement-permit-upheld-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2010/turkish-national-v-switzerland-revocation-of-settlement-permit-upheld-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2010/turkish-national-v-switzerland-revocation-of-settlement-permit-upheld-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2010/turkish-national-v-switzerland-revocation-of-settlement-permit-upheld-following-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2009/taxpayers-failure-to-inquire-after-receiving-tax-reminders-renders-objection-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2009/taxpayers-failure-to-inquire-after-receiving-tax-reminders-renders-objection-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2009/taxpayers-failure-to-inquire-after-receiving-tax-reminders-renders-objection-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2009/taxpayers-failure-to-inquire-after-receiving-tax-reminders-renders-objection-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2009/taxpayers-failure-to-inquire-after-receiving-tax-reminders-renders-objection-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2009/taxpayers-failure-to-inquire-after-receiving-tax-reminders-renders-objection-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2008/generics-producer-v-swiss-therapeutic-products-authority-data-exclusivity-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2008/generics-producer-v-swiss-therapeutic-products-authority-data-exclusivity-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2008/generics-producer-v-swiss-therapeutic-products-authority-data-exclusivity-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2008/generics-producer-v-swiss-therapeutic-products-authority-data-exclusivity-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2008/generics-producer-v-swiss-therapeutic-products-authority-data-exclusivity-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2008/generics-producer-v-swiss-therapeutic-products-authority-data-exclusivity-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_318-2007/federal-supreme-court-dismisses-tax-appeal-due-to-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2007/federal-supreme-court-dismisses-tax-appeal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_318-2007/federal-supreme-court-dismisses-tax-appeal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_318-2007/federal-supreme-court-dismisses-tax-appeal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_318-2007/federal-supreme-court-dismisses-tax-appeal-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_318-2007/federal-supreme-court-dismisses-tax-appeal-due-to-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2024/brazilian-national-s-appeal-against-residency-denial-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2024/brazilian-national-s-appeal-against-residency-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2024/brazilian-national-s-appeal-against-residency-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2024/brazilian-national-s-appeal-against-residency-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2024/brazilian-national-s-appeal-against-residency-denial-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2024/brazilian-national-s-appeal-against-residency-denial-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2023/corporation-acquisition-of-agricultural-land-authorized-despite-shareholder-s-alleged-speculative-motives</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2023/corporation-acquisition-of-agricultural-land-authorized-despite-shareholder-s-alleged-speculative-motives"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2023/corporation-acquisition-of-agricultural-land-authorized-despite-shareholder-s-alleged-speculative-motives"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2023/corporation-acquisition-of-agricultural-land-authorized-despite-shareholder-s-alleged-speculative-motives"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2023/corporation-acquisition-of-agricultural-land-authorized-despite-shareholder-s-alleged-speculative-motives"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2023/corporation-acquisition-of-agricultural-land-authorized-despite-shareholder-s-alleged-speculative-motives"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2022/switzerland-v-france-tax-administrative-assistance-inadmissibility-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2022/switzerland-v-france-tax-administrative-assistance-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2022/switzerland-v-france-tax-administrative-assistance-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2022/switzerland-v-france-tax-administrative-assistance-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2022/switzerland-v-france-tax-administrative-assistance-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2022/switzerland-v-france-tax-administrative-assistance-inadmissibility-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2021/taxation-of-share-sale-gain-as-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2021/taxation-of-share-sale-gain-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2021/taxation-of-share-sale-gain-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2021/taxation-of-share-sale-gain-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2021/taxation-of-share-sale-gain-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2021/taxation-of-share-sale-gain-as-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2020/finma-v-unauthorized-securities-dealer-market-manipulation-profit-confiscation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2020/finma-v-unauthorized-securities-dealer-market-manipulation-profit-confiscation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2020/finma-v-unauthorized-securities-dealer-market-manipulation-profit-confiscation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2020/finma-v-unauthorized-securities-dealer-market-manipulation-profit-confiscation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2020/finma-v-unauthorized-securities-dealer-market-manipulation-profit-confiscation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2020/finma-v-unauthorized-securities-dealer-market-manipulation-profit-confiscation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2019/claimants-appeal-inadmissible-rejection-of-asset-confiscation-suspension-pending-sanctions-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2019/claimants-appeal-inadmissible-rejection-of-asset-confiscation-suspension-pending-sanctions-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2019/claimants-appeal-inadmissible-rejection-of-asset-confiscation-suspension-pending-sanctions-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2019/claimants-appeal-inadmissible-rejection-of-asset-confiscation-suspension-pending-sanctions-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2019/claimants-appeal-inadmissible-rejection-of-asset-confiscation-suspension-pending-sanctions-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2019/claimants-appeal-inadmissible-rejection-of-asset-confiscation-suspension-pending-sanctions-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2018/farm-land-sale-taxation-dispute-income-tax-vs-capital-gains-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2018/farm-land-sale-taxation-dispute-income-tax-vs-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2018/farm-land-sale-taxation-dispute-income-tax-vs-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2018/farm-land-sale-taxation-dispute-income-tax-vs-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2018/farm-land-sale-taxation-dispute-income-tax-vs-capital-gains-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2018/farm-land-sale-taxation-dispute-income-tax-vs-capital-gains-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2017/couple-v-tax-assessment-reconsideration-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2017/couple-v-tax-assessment-reconsideration-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2017/couple-v-tax-assessment-reconsideration-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2017/couple-v-tax-assessment-reconsideration-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2017/couple-v-tax-assessment-reconsideration-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2017/couple-v-tax-assessment-reconsideration-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2016/algerian-national-residency-revocation-overturned-due-to-post-marital-good-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2016/algerian-national-residency-revocation-overturned-due-to-post-marital-good-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2016/algerian-national-residency-revocation-overturned-due-to-post-marital-good-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2016/algerian-national-residency-revocation-overturned-due-to-post-marital-good-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2016/algerian-national-residency-revocation-overturned-due-to-post-marital-good-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2016/algerian-national-residency-revocation-overturned-due-to-post-marital-good-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2015/residence-permit-extension-denied-due-to-insufficient-integration-and-available-treatment-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2015/residence-permit-extension-denied-due-to-insufficient-integration-and-available-treatment-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2015/residence-permit-extension-denied-due-to-insufficient-integration-and-available-treatment-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2015/residence-permit-extension-denied-due-to-insufficient-integration-and-available-treatment-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2015/residence-permit-extension-denied-due-to-insufficient-integration-and-available-treatment-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2015/residence-permit-extension-denied-due-to-insufficient-integration-and-available-treatment-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2013/colombian-national-expulsion-upheld-despite-hardship-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2013/colombian-national-expulsion-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2013/colombian-national-expulsion-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2013/colombian-national-expulsion-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2013/colombian-national-expulsion-upheld-despite-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2013/colombian-national-expulsion-upheld-despite-hardship-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2012/swiss-federal-court-upholds-denial-of-residence-permit-based-on-public-order-threat-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2012/swiss-federal-court-upholds-denial-of-residence-permit-based-on-public-order-threat-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2012/swiss-federal-court-upholds-denial-of-residence-permit-based-on-public-order-threat-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2012/swiss-federal-court-upholds-denial-of-residence-permit-based-on-public-order-threat-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2012/swiss-federal-court-upholds-denial-of-residence-permit-based-on-public-order-threat-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2012/swiss-federal-court-upholds-denial-of-residence-permit-based-on-public-order-threat-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2011/poker-tournament-classification-cost-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2011/poker-tournament-classification-cost-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2011/poker-tournament-classification-cost-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2011/poker-tournament-classification-cost-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2011/poker-tournament-classification-cost-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2011/poker-tournament-classification-cost-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2010/appeal-moot-due-to-subsequent-cantonal-court-decision-on-procurement-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2010/appeal-moot-due-to-subsequent-cantonal-court-decision-on-procurement-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2010/appeal-moot-due-to-subsequent-cantonal-court-decision-on-procurement-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2010/appeal-moot-due-to-subsequent-cantonal-court-decision-on-procurement-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2010/appeal-moot-due-to-subsequent-cantonal-court-decision-on-procurement-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2010/appeal-moot-due-to-subsequent-cantonal-court-decision-on-procurement-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2009/moroccan-national-s-residence-permit-denial-following-divorce-and-insufficient-appeal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2009/moroccan-national-s-residence-permit-denial-following-divorce-and-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2009/moroccan-national-s-residence-permit-denial-following-divorce-and-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2009/moroccan-national-s-residence-permit-denial-following-divorce-and-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2009/moroccan-national-s-residence-permit-denial-following-divorce-and-insufficient-appeal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2009/moroccan-national-s-residence-permit-denial-following-divorce-and-insufficient-appeal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2008/family-challenging-non-renewal-of-residence-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2008/family-challenging-non-renewal-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2008/family-challenging-non-renewal-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2008/family-challenging-non-renewal-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2008/family-challenging-non-renewal-of-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2008/family-challenging-non-renewal-of-residence-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_317-2007/refusal-of-direct-federal-tax-appeal-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2007/refusal-of-direct-federal-tax-appeal-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_317-2007/refusal-of-direct-federal-tax-appeal-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_317-2007/refusal-of-direct-federal-tax-appeal-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_317-2007/refusal-of-direct-federal-tax-appeal-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_317-2007/refusal-of-direct-federal-tax-appeal-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2024/russian-national-visa-denial-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2024/russian-national-visa-denial-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2024/russian-national-visa-denial-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2024/russian-national-visa-denial-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2024/russian-national-visa-denial-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2024/russian-national-visa-denial-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2023/repayment-of-legal-aid-costs-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2023/repayment-of-legal-aid-costs-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2023/repayment-of-legal-aid-costs-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2023/repayment-of-legal-aid-costs-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2023/repayment-of-legal-aid-costs-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2023/repayment-of-legal-aid-costs-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2022/federal-court-dismisses-appeal-on-tax-administrative-assistance-due-to-missed-deadline-for-power-of-attorney</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2022/federal-court-dismisses-appeal-on-tax-administrative-assistance-due-to-missed-deadline-for-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2022/federal-court-dismisses-appeal-on-tax-administrative-assistance-due-to-missed-deadline-for-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2022/federal-court-dismisses-appeal-on-tax-administrative-assistance-due-to-missed-deadline-for-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2022/federal-court-dismisses-appeal-on-tax-administrative-assistance-due-to-missed-deadline-for-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2022/federal-court-dismisses-appeal-on-tax-administrative-assistance-due-to-missed-deadline-for-power-of-attorney"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2021/swiss-federal-supreme-court-dismisses-appeal-against-granting-of-french-tax-information-double-taxation-treaty-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2021/swiss-federal-supreme-court-dismisses-appeal-against-granting-of-french-tax-information-double-taxation-treaty-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2021/swiss-federal-supreme-court-dismisses-appeal-against-granting-of-french-tax-information-double-taxation-treaty-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2021/swiss-federal-supreme-court-dismisses-appeal-against-granting-of-french-tax-information-double-taxation-treaty-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2021/swiss-federal-supreme-court-dismisses-appeal-against-granting-of-french-tax-information-double-taxation-treaty-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2021/swiss-federal-supreme-court-dismisses-appeal-against-granting-of-french-tax-information-double-taxation-treaty-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2020/tax-authority-v-company-regarding-lump-sum-expense-deductibility-and-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2020/tax-authority-v-company-regarding-lump-sum-expense-deductibility-and-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2020/tax-authority-v-company-regarding-lump-sum-expense-deductibility-and-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2020/tax-authority-v-company-regarding-lump-sum-expense-deductibility-and-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2020/tax-authority-v-company-regarding-lump-sum-expense-deductibility-and-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2020/tax-authority-v-company-regarding-lump-sum-expense-deductibility-and-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2019/appeal-inadmissible-suspension-of-asset-confiscation-proceedings-pending-ofac-un-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2019/appeal-inadmissible-suspension-of-asset-confiscation-proceedings-pending-ofac-un-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2019/appeal-inadmissible-suspension-of-asset-confiscation-proceedings-pending-ofac-un-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2019/appeal-inadmissible-suspension-of-asset-confiscation-proceedings-pending-ofac-un-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2019/appeal-inadmissible-suspension-of-asset-confiscation-proceedings-pending-ofac-un-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2019/appeal-inadmissible-suspension-of-asset-confiscation-proceedings-pending-ofac-un-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2018/physician-s-appeal-against-practice-withdrawal-upheld-due-to-public-health-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2018/physician-s-appeal-against-practice-withdrawal-upheld-due-to-public-health-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2018/physician-s-appeal-against-practice-withdrawal-upheld-due-to-public-health-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2018/physician-s-appeal-against-practice-withdrawal-upheld-due-to-public-health-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2018/physician-s-appeal-against-practice-withdrawal-upheld-due-to-public-health-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2018/physician-s-appeal-against-practice-withdrawal-upheld-due-to-public-health-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2017/foreign-national-dublin-detention-administrative-detention-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2017/foreign-national-dublin-detention-administrative-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2017/foreign-national-dublin-detention-administrative-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2017/foreign-national-dublin-detention-administrative-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2017/foreign-national-dublin-detention-administrative-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2017/foreign-national-dublin-detention-administrative-detention-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2016/federal-supreme-court-dismisses-premature-appeal-against-unpromulgated-cantonal-shop-opening-hours-law-pending-ccl-adoption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2016/federal-supreme-court-dismisses-premature-appeal-against-unpromulgated-cantonal-shop-opening-hours-law-pending-ccl-adoption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2016/federal-supreme-court-dismisses-premature-appeal-against-unpromulgated-cantonal-shop-opening-hours-law-pending-ccl-adoption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2016/federal-supreme-court-dismisses-premature-appeal-against-unpromulgated-cantonal-shop-opening-hours-law-pending-ccl-adoption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2016/federal-supreme-court-dismisses-premature-appeal-against-unpromulgated-cantonal-shop-opening-hours-law-pending-ccl-adoption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2016/federal-supreme-court-dismisses-premature-appeal-against-unpromulgated-cantonal-shop-opening-hours-law-pending-ccl-adoption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2015/publishing-house-v-bakom-eligibility-of-collective-municipal-subscriptions-for-press-delivery-fee-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2015/publishing-house-v-bakom-eligibility-of-collective-municipal-subscriptions-for-press-delivery-fee-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2015/publishing-house-v-bakom-eligibility-of-collective-municipal-subscriptions-for-press-delivery-fee-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2015/publishing-house-v-bakom-eligibility-of-collective-municipal-subscriptions-for-press-delivery-fee-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2015/publishing-house-v-bakom-eligibility-of-collective-municipal-subscriptions-for-press-delivery-fee-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2015/publishing-house-v-bakom-eligibility-of-collective-municipal-subscriptions-for-press-delivery-fee-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2014/non-resident-taxpayer-challenge-to-estimated-assessment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2014/non-resident-taxpayer-challenge-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2014/non-resident-taxpayer-challenge-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2014/non-resident-taxpayer-challenge-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2014/non-resident-taxpayer-challenge-to-estimated-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2014/non-resident-taxpayer-challenge-to-estimated-assessment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2013/appeal-against-cost-advance-order-following-denial-of-free-legal-aid-dismissed-for-inadequate-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2013/appeal-against-cost-advance-order-following-denial-of-free-legal-aid-dismissed-for-inadequate-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2013/appeal-against-cost-advance-order-following-denial-of-free-legal-aid-dismissed-for-inadequate-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2013/appeal-against-cost-advance-order-following-denial-of-free-legal-aid-dismissed-for-inadequate-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2013/appeal-against-cost-advance-order-following-denial-of-free-legal-aid-dismissed-for-inadequate-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2013/appeal-against-cost-advance-order-following-denial-of-free-legal-aid-dismissed-for-inadequate-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2011/expulsion-of-turkish-national-following-short-term-marriage-breakdown-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2011/expulsion-of-turkish-national-following-short-term-marriage-breakdown-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2011/expulsion-of-turkish-national-following-short-term-marriage-breakdown-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2011/expulsion-of-turkish-national-following-short-term-marriage-breakdown-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2011/expulsion-of-turkish-national-following-short-term-marriage-breakdown-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2011/expulsion-of-turkish-national-following-short-term-marriage-breakdown-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2010/tax-valuation-of-co-ownership-share-based-on-recent-purchase-price</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2010/tax-valuation-of-co-ownership-share-based-on-recent-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2010/tax-valuation-of-co-ownership-share-based-on-recent-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2010/tax-valuation-of-co-ownership-share-based-on-recent-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2010/tax-valuation-of-co-ownership-share-based-on-recent-purchase-price"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2010/tax-valuation-of-co-ownership-share-based-on-recent-purchase-price"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2009/asylum-seeker-detention-for-evading-removal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2009/asylum-seeker-detention-for-evading-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2009/asylum-seeker-detention-for-evading-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2009/asylum-seeker-detention-for-evading-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2009/asylum-seeker-detention-for-evading-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2009/asylum-seeker-detention-for-evading-removal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2008/macedonian-national-s-residence-permit-revoked-due-to-deception-about-family-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2008/macedonian-national-s-residence-permit-revoked-due-to-deception-about-family-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2008/macedonian-national-s-residence-permit-revoked-due-to-deception-about-family-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2008/macedonian-national-s-residence-permit-revoked-due-to-deception-about-family-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2008/macedonian-national-s-residence-permit-revoked-due-to-deception-about-family-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2008/macedonian-national-s-residence-permit-revoked-due-to-deception-about-family-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_316-2007/taxpayer-support-costs-not-deductible-as-living-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2007/taxpayer-support-costs-not-deductible-as-living-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_316-2007/taxpayer-support-costs-not-deductible-as-living-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_316-2007/taxpayer-support-costs-not-deductible-as-living-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_316-2007/taxpayer-support-costs-not-deductible-as-living-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_316-2007/taxpayer-support-costs-not-deductible-as-living-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2024/lawyers-fined-for-conflict-of-interest-arising-from-prior-notarial-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2024/lawyers-fined-for-conflict-of-interest-arising-from-prior-notarial-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2024/lawyers-fined-for-conflict-of-interest-arising-from-prior-notarial-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2024/lawyers-fined-for-conflict-of-interest-arising-from-prior-notarial-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2024/lawyers-fined-for-conflict-of-interest-arising-from-prior-notarial-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2024/lawyers-fined-for-conflict-of-interest-arising-from-prior-notarial-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2023/prosecutor-s-appeal-on-medical-record-disclosure-mooted-by-defendant-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2023/prosecutor-s-appeal-on-medical-record-disclosure-mooted-by-defendant-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2023/prosecutor-s-appeal-on-medical-record-disclosure-mooted-by-defendant-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2023/prosecutor-s-appeal-on-medical-record-disclosure-mooted-by-defendant-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2023/prosecutor-s-appeal-on-medical-record-disclosure-mooted-by-defendant-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2023/prosecutor-s-appeal-on-medical-record-disclosure-mooted-by-defendant-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2022/tax-information-exchange-appeal-inadmissibility-due-to-lack-of-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2022/tax-information-exchange-appeal-inadmissibility-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2022/tax-information-exchange-appeal-inadmissibility-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2022/tax-information-exchange-appeal-inadmissibility-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2022/tax-information-exchange-appeal-inadmissibility-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2022/tax-information-exchange-appeal-inadmissibility-due-to-lack-of-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2021/student-v-federal-administrative-court-epfl-medical-reconsideration-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2021/student-v-federal-administrative-court-epfl-medical-reconsideration-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2021/student-v-federal-administrative-court-epfl-medical-reconsideration-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2021/student-v-federal-administrative-court-epfl-medical-reconsideration-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2021/student-v-federal-administrative-court-epfl-medical-reconsideration-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2021/student-v-federal-administrative-court-epfl-medical-reconsideration-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2020/swiss-federal-supreme-court-upholds-finma-sanctions-on-systematic-market-manipulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2020/swiss-federal-supreme-court-upholds-finma-sanctions-on-systematic-market-manipulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2020/swiss-federal-supreme-court-upholds-finma-sanctions-on-systematic-market-manipulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2020/swiss-federal-supreme-court-upholds-finma-sanctions-on-systematic-market-manipulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2020/swiss-federal-supreme-court-upholds-finma-sanctions-on-systematic-market-manipulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2020/swiss-federal-supreme-court-upholds-finma-sanctions-on-systematic-market-manipulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2019/foreign-national-settlement-permit-validity-after-erroneous-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2019/foreign-national-settlement-permit-validity-after-erroneous-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2019/foreign-national-settlement-permit-validity-after-erroneous-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2019/foreign-national-settlement-permit-validity-after-erroneous-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2019/foreign-national-settlement-permit-validity-after-erroneous-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2019/foreign-national-settlement-permit-validity-after-erroneous-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2018/asylum-seeker-s-detention-and-cost-compensation-following-new-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2018/asylum-seeker-s-detention-and-cost-compensation-following-new-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2018/asylum-seeker-s-detention-and-cost-compensation-following-new-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2018/asylum-seeker-s-detention-and-cost-compensation-following-new-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2018/asylum-seeker-s-detention-and-cost-compensation-following-new-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2018/asylum-seeker-s-detention-and-cost-compensation-following-new-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2017/taxation-of-retained-properties-upon-business-transfer-statute-of-limitations-and-agricultural-land-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2017/taxation-of-retained-properties-upon-business-transfer-statute-of-limitations-and-agricultural-land-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2017/taxation-of-retained-properties-upon-business-transfer-statute-of-limitations-and-agricultural-land-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2017/taxation-of-retained-properties-upon-business-transfer-statute-of-limitations-and-agricultural-land-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2017/taxation-of-retained-properties-upon-business-transfer-statute-of-limitations-and-agricultural-land-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2017/taxation-of-retained-properties-upon-business-transfer-statute-of-limitations-and-agricultural-land-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2013/sanction-for-false-representation-in-public-tender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2013/sanction-for-false-representation-in-public-tender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2013/sanction-for-false-representation-in-public-tender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2013/sanction-for-false-representation-in-public-tender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2013/sanction-for-false-representation-in-public-tender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2013/sanction-for-false-representation-in-public-tender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2012/taxpayer-appeal-dismissed-for-failure-to-meet-procedural-requirements-for-non-resident-costs-and-service</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2012/taxpayer-appeal-dismissed-for-failure-to-meet-procedural-requirements-for-non-resident-costs-and-service"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2012/taxpayer-appeal-dismissed-for-failure-to-meet-procedural-requirements-for-non-resident-costs-and-service"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2012/taxpayer-appeal-dismissed-for-failure-to-meet-procedural-requirements-for-non-resident-costs-and-service"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2012/taxpayer-appeal-dismissed-for-failure-to-meet-procedural-requirements-for-non-resident-costs-and-service"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2012/taxpayer-appeal-dismissed-for-failure-to-meet-procedural-requirements-for-non-resident-costs-and-service"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2011/cameroonian-national-v-switzerland-family-reunification-post-divorce-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2011/cameroonian-national-v-switzerland-family-reunification-post-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2011/cameroonian-national-v-switzerland-family-reunification-post-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2011/cameroonian-national-v-switzerland-family-reunification-post-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2011/cameroonian-national-v-switzerland-family-reunification-post-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2011/cameroonian-national-v-switzerland-family-reunification-post-divorce-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2010/residence-permit-appeal-inadmissible-due-to-late-fee-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2010/residence-permit-appeal-inadmissible-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2010/residence-permit-appeal-inadmissible-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2010/residence-permit-appeal-inadmissible-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2010/residence-permit-appeal-inadmissible-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2010/residence-permit-appeal-inadmissible-due-to-late-fee-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2009/macedonian-national-extradition-upheld-despite-family-ties-due-to-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2009/macedonian-national-extradition-upheld-despite-family-ties-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2009/macedonian-national-extradition-upheld-despite-family-ties-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2009/macedonian-national-extradition-upheld-despite-family-ties-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2009/macedonian-national-extradition-upheld-despite-family-ties-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2009/macedonian-national-extradition-upheld-despite-family-ties-due-to-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2008/swiss-supreme-court-upholds-denial-of-residence-permits-due-to-public-assistance-reliance-and-passport-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2008/swiss-supreme-court-upholds-denial-of-residence-permits-due-to-public-assistance-reliance-and-passport-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2008/swiss-supreme-court-upholds-denial-of-residence-permits-due-to-public-assistance-reliance-and-passport-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2008/swiss-supreme-court-upholds-denial-of-residence-permits-due-to-public-assistance-reliance-and-passport-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2008/swiss-supreme-court-upholds-denial-of-residence-permits-due-to-public-assistance-reliance-and-passport-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2008/swiss-supreme-court-upholds-denial-of-residence-permits-due-to-public-assistance-reliance-and-passport-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_315-2007/notary-disciplinary-action-standing-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2007/notary-disciplinary-action-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_315-2007/notary-disciplinary-action-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_315-2007/notary-disciplinary-action-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_315-2007/notary-disciplinary-action-standing-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_315-2007/notary-disciplinary-action-standing-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2023/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-request-for-ethiopian-minors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2023/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-request-for-ethiopian-minors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2023/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-request-for-ethiopian-minors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2023/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-request-for-ethiopian-minors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2023/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-request-for-ethiopian-minors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2023/swiss-federal-supreme-court-upholds-rejection-of-late-family-reunification-request-for-ethiopian-minors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2022/foundation-challenges-grant-of-administrative-assistance-to-france-regarding-bank-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2022/foundation-challenges-grant-of-administrative-assistance-to-france-regarding-bank-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2022/foundation-challenges-grant-of-administrative-assistance-to-france-regarding-bank-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2022/foundation-challenges-grant-of-administrative-assistance-to-france-regarding-bank-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2022/foundation-challenges-grant-of-administrative-assistance-to-france-regarding-bank-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2022/foundation-challenges-grant-of-administrative-assistance-to-france-regarding-bank-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2021/brazilian-national-v-federal-administrative-court-residency-permit-hardship-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2021/brazilian-national-v-federal-administrative-court-residency-permit-hardship-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2021/brazilian-national-v-federal-administrative-court-residency-permit-hardship-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2021/brazilian-national-v-federal-administrative-court-residency-permit-hardship-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2021/brazilian-national-v-federal-administrative-court-residency-permit-hardship-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2021/brazilian-national-v-federal-administrative-court-residency-permit-hardship-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2020/attorney-reprimanded-for-refusing-detailed-fee-invoice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2020/attorney-reprimanded-for-refusing-detailed-fee-invoice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2020/attorney-reprimanded-for-refusing-detailed-fee-invoice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2020/attorney-reprimanded-for-refusing-detailed-fee-invoice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2020/attorney-reprimanded-for-refusing-detailed-fee-invoice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2020/attorney-reprimanded-for-refusing-detailed-fee-invoice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2019/federal-supreme-court-vindicates-remand-for-reassessment-of-residence-permit-denial-based-on-unexamined-domestic-abuse-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2019/federal-supreme-court-vindicates-remand-for-reassessment-of-residence-permit-denial-based-on-unexamined-domestic-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2019/federal-supreme-court-vindicates-remand-for-reassessment-of-residence-permit-denial-based-on-unexamined-domestic-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2019/federal-supreme-court-vindicates-remand-for-reassessment-of-residence-permit-denial-based-on-unexamined-domestic-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2019/federal-supreme-court-vindicates-remand-for-reassessment-of-residence-permit-denial-based-on-unexamined-domestic-abuse-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2019/federal-supreme-court-vindicates-remand-for-reassessment-of-residence-permit-denial-based-on-unexamined-domestic-abuse-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2018/revocation-of-residence-permit-overturned-based-on-successful-rehabilitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2018/revocation-of-residence-permit-overturned-based-on-successful-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2018/revocation-of-residence-permit-overturned-based-on-successful-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2018/revocation-of-residence-permit-overturned-based-on-successful-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2018/revocation-of-residence-permit-overturned-based-on-successful-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2018/revocation-of-residence-permit-overturned-based-on-successful-rehabilitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2017/equine-immunoglobulin-preparations-and-homeopathic-classification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2017/equine-immunoglobulin-preparations-and-homeopathic-classification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2017/equine-immunoglobulin-preparations-and-homeopathic-classification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2017/equine-immunoglobulin-preparations-and-homeopathic-classification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2017/equine-immunoglobulin-preparations-and-homeopathic-classification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2017/equine-immunoglobulin-preparations-and-homeopathic-classification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2016/swiss-equestrian-sports-association-tax-exemption-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2016/swiss-equestrian-sports-association-tax-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2016/swiss-equestrian-sports-association-tax-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2016/swiss-equestrian-sports-association-tax-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2016/swiss-equestrian-sports-association-tax-exemption-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2016/swiss-equestrian-sports-association-tax-exemption-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2015/taxpayer-appeal-on-undocumented-expense-deduction-for-2011-tax-year</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2015/taxpayer-appeal-on-undocumented-expense-deduction-for-2011-tax-year"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2015/taxpayer-appeal-on-undocumented-expense-deduction-for-2011-tax-year"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2015/taxpayer-appeal-on-undocumented-expense-deduction-for-2011-tax-year"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2015/taxpayer-appeal-on-undocumented-expense-deduction-for-2011-tax-year"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2015/taxpayer-appeal-on-undocumented-expense-deduction-for-2011-tax-year"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2014/non-resident-taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2014/non-resident-taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2014/non-resident-taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2014/non-resident-taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2014/non-resident-taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2014/non-resident-taxpayer-fails-to-substantiate-challenge-to-discretionary-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2013/farmer-v-public-law-corporation-land-reallocation-and-equal-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2013/farmer-v-public-law-corporation-land-reallocation-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2013/farmer-v-public-law-corporation-land-reallocation-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2013/farmer-v-public-law-corporation-land-reallocation-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2013/farmer-v-public-law-corporation-land-reallocation-and-equal-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2013/farmer-v-public-law-corporation-land-reallocation-and-equal-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2012/federal-supreme-court-dismisses-untimely-insufficient-appeal-for-legal-aid-in-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2012/federal-supreme-court-dismisses-untimely-insufficient-appeal-for-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2012/federal-supreme-court-dismisses-untimely-insufficient-appeal-for-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2012/federal-supreme-court-dismisses-untimely-insufficient-appeal-for-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2012/federal-supreme-court-dismisses-untimely-insufficient-appeal-for-legal-aid-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2012/federal-supreme-court-dismisses-untimely-insufficient-appeal-for-legal-aid-in-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2011/palestinian-refugee-s-settlement-permit-appeal-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2011/palestinian-refugee-s-settlement-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2011/palestinian-refugee-s-settlement-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2011/palestinian-refugee-s-settlement-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2011/palestinian-refugee-s-settlement-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2011/palestinian-refugee-s-settlement-permit-appeal-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2010/lebanese-national-v-switzerland-residence-permit-upon-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2010/lebanese-national-v-switzerland-residence-permit-upon-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2010/lebanese-national-v-switzerland-residence-permit-upon-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2010/lebanese-national-v-switzerland-residence-permit-upon-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2010/lebanese-national-v-switzerland-residence-permit-upon-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2010/lebanese-national-v-switzerland-residence-permit-upon-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2009/revocation-of-settlement-permit-for-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2009/revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2009/revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2009/revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2009/revocation-of-settlement-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2009/revocation-of-settlement-permit-for-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2008/generic-manufacturer-appeal-regarding-suspension-of-market-authorization-pending-data-protection-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2008/generic-manufacturer-appeal-regarding-suspension-of-market-authorization-pending-data-protection-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2008/generic-manufacturer-appeal-regarding-suspension-of-market-authorization-pending-data-protection-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2008/generic-manufacturer-appeal-regarding-suspension-of-market-authorization-pending-data-protection-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2008/generic-manufacturer-appeal-regarding-suspension-of-market-authorization-pending-data-protection-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2008/generic-manufacturer-appeal-regarding-suspension-of-market-authorization-pending-data-protection-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_314-2007/dismissal-of-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2007/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_314-2007/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_314-2007/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_314-2007/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_314-2007/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2024/state-liability-appeal-dismissed-over-evidentiary-procedure-rulings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2024/state-liability-appeal-dismissed-over-evidentiary-procedure-rulings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2024/state-liability-appeal-dismissed-over-evidentiary-procedure-rulings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2024/state-liability-appeal-dismissed-over-evidentiary-procedure-rulings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2024/state-liability-appeal-dismissed-over-evidentiary-procedure-rulings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2024/state-liability-appeal-dismissed-over-evidentiary-procedure-rulings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2023/student-challenges-procedural-costs-in-disabled-permit-denial-following-res-judicata-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2023/student-challenges-procedural-costs-in-disabled-permit-denial-following-res-judicata-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2023/student-challenges-procedural-costs-in-disabled-permit-denial-following-res-judicata-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2023/student-challenges-procedural-costs-in-disabled-permit-denial-following-res-judicata-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2023/student-challenges-procedural-costs-in-disabled-permit-denial-following-res-judicata-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2023/student-challenges-procedural-costs-in-disabled-permit-denial-following-res-judicata-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2022/italian-national-v-cantonal-authorities-procedural-cost-guarantee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2022/italian-national-v-cantonal-authorities-procedural-cost-guarantee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2022/italian-national-v-cantonal-authorities-procedural-cost-guarantee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2022/italian-national-v-cantonal-authorities-procedural-cost-guarantee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2022/italian-national-v-cantonal-authorities-procedural-cost-guarantee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2022/italian-national-v-cantonal-authorities-procedural-cost-guarantee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2021/revocation-of-residence-permit-upheld-despite-deteriorating-health-and-child-custody-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2021/revocation-of-residence-permit-upheld-despite-deteriorating-health-and-child-custody-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2021/revocation-of-residence-permit-upheld-despite-deteriorating-health-and-child-custody-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2021/revocation-of-residence-permit-upheld-despite-deteriorating-health-and-child-custody-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2021/revocation-of-residence-permit-upheld-despite-deteriorating-health-and-child-custody-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2021/revocation-of-residence-permit-upheld-despite-deteriorating-health-and-child-custody-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2020/federal-supreme-court-upholds-dismissal-for-late-cost-advance-payment-in-university-religious-education-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2020/federal-supreme-court-upholds-dismissal-for-late-cost-advance-payment-in-university-religious-education-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2020/federal-supreme-court-upholds-dismissal-for-late-cost-advance-payment-in-university-religious-education-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2020/federal-supreme-court-upholds-dismissal-for-late-cost-advance-payment-in-university-religious-education-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2020/federal-supreme-court-upholds-dismissal-for-late-cost-advance-payment-in-university-religious-education-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2020/federal-supreme-court-upholds-dismissal-for-late-cost-advance-payment-in-university-religious-education-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2019/company-and-subsidiary-v-federal-tax-administration-access-to-files-in-mutual-assistance-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2019/company-and-subsidiary-v-federal-tax-administration-access-to-files-in-mutual-assistance-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2019/company-and-subsidiary-v-federal-tax-administration-access-to-files-in-mutual-assistance-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2019/company-and-subsidiary-v-federal-tax-administration-access-to-files-in-mutual-assistance-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2019/company-and-subsidiary-v-federal-tax-administration-access-to-files-in-mutual-assistance-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2019/company-and-subsidiary-v-federal-tax-administration-access-to-files-in-mutual-assistance-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2018/taxpayer-deduction-for-unemployed-permit-denied-sister-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2018/taxpayer-deduction-for-unemployed-permit-denied-sister-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2018/taxpayer-deduction-for-unemployed-permit-denied-sister-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2018/taxpayer-deduction-for-unemployed-permit-denied-sister-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2018/taxpayer-deduction-for-unemployed-permit-denied-sister-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2018/taxpayer-deduction-for-unemployed-permit-denied-sister-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2017/forestry-association-v-taxation-of-service-payments-vat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2017/forestry-association-v-taxation-of-service-payments-vat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2017/forestry-association-v-taxation-of-service-payments-vat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2017/forestry-association-v-taxation-of-service-payments-vat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2017/forestry-association-v-taxation-of-service-payments-vat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2017/forestry-association-v-taxation-of-service-payments-vat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2016/afghan-national-s-detention-challenge-following-asylum-revocation-and-expulsion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2016/afghan-national-s-detention-challenge-following-asylum-revocation-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2016/afghan-national-s-detention-challenge-following-asylum-revocation-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2016/afghan-national-s-detention-challenge-following-asylum-revocation-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2016/afghan-national-s-detention-challenge-following-asylum-revocation-and-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2016/afghan-national-s-detention-challenge-following-asylum-revocation-and-expulsion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2015/parents-lack-patient-standing-to-appeal-expert-review-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2015/parents-lack-patient-standing-to-appeal-expert-review-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2015/parents-lack-patient-standing-to-appeal-expert-review-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2015/parents-lack-patient-standing-to-appeal-expert-review-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2015/parents-lack-patient-standing-to-appeal-expert-review-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2015/parents-lack-patient-standing-to-appeal-expert-review-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2013/federal-tribunal-upholds-inadmissibility-of-appeal-due-to-late-payment-of-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2013/federal-tribunal-upholds-inadmissibility-of-appeal-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2013/federal-tribunal-upholds-inadmissibility-of-appeal-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2013/federal-tribunal-upholds-inadmissibility-of-appeal-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2013/federal-tribunal-upholds-inadmissibility-of-appeal-due-to-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2013/federal-tribunal-upholds-inadmissibility-of-appeal-due-to-late-payment-of-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2011/algerian-national-v-detention-pending-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2011/algerian-national-v-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2011/algerian-national-v-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2011/algerian-national-v-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2011/algerian-national-v-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2011/algerian-national-v-detention-pending-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2010/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2010/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2010/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2010/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2010/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2010/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2009/parent-v-school-commission-regarding-child-neglect-file</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2009/parent-v-school-commission-regarding-child-neglect-file"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2009/parent-v-school-commission-regarding-child-neglect-file"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2009/parent-v-school-commission-regarding-child-neglect-file"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2009/parent-v-school-commission-regarding-child-neglect-file"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2009/parent-v-school-commission-regarding-child-neglect-file"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2008/congolese-national-deportation-detention-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2008/congolese-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2008/congolese-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2008/congolese-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2008/congolese-national-deportation-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2008/congolese-national-deportation-detention-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_313-2007/doctoral-candidate-exmatriculation-appeal-regarding-academic-performance-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2007/doctoral-candidate-exmatriculation-appeal-regarding-academic-performance-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_313-2007/doctoral-candidate-exmatriculation-appeal-regarding-academic-performance-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_313-2007/doctoral-candidate-exmatriculation-appeal-regarding-academic-performance-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_313-2007/doctoral-candidate-exmatriculation-appeal-regarding-academic-performance-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_313-2007/doctoral-candidate-exmatriculation-appeal-regarding-academic-performance-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2024/commune-appeal-against-high-intercommunal-equalization-payments-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2024/commune-appeal-against-high-intercommunal-equalization-payments-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2024/commune-appeal-against-high-intercommunal-equalization-payments-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2024/commune-appeal-against-high-intercommunal-equalization-payments-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2024/commune-appeal-against-high-intercommunal-equalization-payments-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2024/commune-appeal-against-high-intercommunal-equalization-payments-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2023/agent-s-restricted-access-to-swiss-representation-in-kinshasa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2023/agent-s-restricted-access-to-swiss-representation-in-kinshasa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2023/agent-s-restricted-access-to-swiss-representation-in-kinshasa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2023/agent-s-restricted-access-to-swiss-representation-in-kinshasa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2023/agent-s-restricted-access-to-swiss-representation-in-kinshasa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2023/agent-s-restricted-access-to-swiss-representation-in-kinshasa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2022/taxpayer-vs-cantonal-tax-authority-regarding-imputation-of-housing-right-income-and-wealth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2022/taxpayer-vs-cantonal-tax-authority-regarding-imputation-of-housing-right-income-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2022/taxpayer-vs-cantonal-tax-authority-regarding-imputation-of-housing-right-income-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2022/taxpayer-vs-cantonal-tax-authority-regarding-imputation-of-housing-right-income-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2022/taxpayer-vs-cantonal-tax-authority-regarding-imputation-of-housing-right-income-and-wealth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2022/taxpayer-vs-cantonal-tax-authority-regarding-imputation-of-housing-right-income-and-wealth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2021/chinese-national-s-appeal-to-postpone-departure-denied-by-swiss-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2021/chinese-national-s-appeal-to-postpone-departure-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2021/chinese-national-s-appeal-to-postpone-departure-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2021/chinese-national-s-appeal-to-postpone-departure-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2021/chinese-national-s-appeal-to-postpone-departure-denied-by-swiss-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2021/chinese-national-s-appeal-to-postpone-departure-denied-by-swiss-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2020/sri-lankan-national-s-extended-deportation-detention-overturned-due-to-improbability-and-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2020/sri-lankan-national-s-extended-deportation-detention-overturned-due-to-improbability-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2020/sri-lankan-national-s-extended-deportation-detention-overturned-due-to-improbability-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2020/sri-lankan-national-s-extended-deportation-detention-overturned-due-to-improbability-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2020/sri-lankan-national-s-extended-deportation-detention-overturned-due-to-improbability-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2020/sri-lankan-national-s-extended-deportation-detention-overturned-due-to-improbability-and-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2019/taxpayer-v-cantonal-tax-authority-concealed-distribution-and-procedural-costs-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2019/taxpayer-v-cantonal-tax-authority-concealed-distribution-and-procedural-costs-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2019/taxpayer-v-cantonal-tax-authority-concealed-distribution-and-procedural-costs-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2019/taxpayer-v-cantonal-tax-authority-concealed-distribution-and-procedural-costs-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2019/taxpayer-v-cantonal-tax-authority-concealed-distribution-and-procedural-costs-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2019/taxpayer-v-cantonal-tax-authority-concealed-distribution-and-procedural-costs-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2018/iraqi-national-s-deportation-detention-following-criminal-convictions-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2018/iraqi-national-s-deportation-detention-following-criminal-convictions-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2018/iraqi-national-s-deportation-detention-following-criminal-convictions-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2018/iraqi-national-s-deportation-detention-following-criminal-convictions-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2018/iraqi-national-s-deportation-detention-following-criminal-convictions-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2018/iraqi-national-s-deportation-detention-following-criminal-convictions-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2017/vaud-forestry-organization-fixed-payments-vat-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2017/vaud-forestry-organization-fixed-payments-vat-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2017/vaud-forestry-organization-fixed-payments-vat-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2017/vaud-forestry-organization-fixed-payments-vat-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2017/vaud-forestry-organization-fixed-payments-vat-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2017/vaud-forestry-organization-fixed-payments-vat-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2016/mother-s-residence-permit-renewal-denial-following-separation-becomes-moot-due-to-remarriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2016/mother-s-residence-permit-renewal-denial-following-separation-becomes-moot-due-to-remarriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2016/mother-s-residence-permit-renewal-denial-following-separation-becomes-moot-due-to-remarriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2016/mother-s-residence-permit-renewal-denial-following-separation-becomes-moot-due-to-remarriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2016/mother-s-residence-permit-renewal-denial-following-separation-becomes-moot-due-to-remarriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2016/mother-s-residence-permit-renewal-denial-following-separation-becomes-moot-due-to-remarriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2015/foreign-national-s-residence-permit-extension-denied-after-final-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2015/foreign-national-s-residence-permit-extension-denied-after-final-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2015/foreign-national-s-residence-permit-extension-denied-after-final-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2015/foreign-national-s-residence-permit-extension-denied-after-final-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2015/foreign-national-s-residence-permit-extension-denied-after-final-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2015/foreign-national-s-residence-permit-extension-denied-after-final-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2014/taxpayer-challenge-to-estimated-assessment-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2014/taxpayer-challenge-to-estimated-assessment-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2014/taxpayer-challenge-to-estimated-assessment-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2014/taxpayer-challenge-to-estimated-assessment-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2014/taxpayer-challenge-to-estimated-assessment-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2014/taxpayer-challenge-to-estimated-assessment-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2013/appeal-of-legal-aid-denial-upheld-due-to-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2013/appeal-of-legal-aid-denial-upheld-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2013/appeal-of-legal-aid-denial-upheld-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2013/appeal-of-legal-aid-denial-upheld-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2013/appeal-of-legal-aid-denial-upheld-due-to-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2013/appeal-of-legal-aid-denial-upheld-due-to-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2012/taxpayer-appeal-of-assessment-challenging-shareholder-loan-inclusion-and-director-s-fee-taxation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2012/taxpayer-appeal-of-assessment-challenging-shareholder-loan-inclusion-and-director-s-fee-taxation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2012/taxpayer-appeal-of-assessment-challenging-shareholder-loan-inclusion-and-director-s-fee-taxation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2012/taxpayer-appeal-of-assessment-challenging-shareholder-loan-inclusion-and-director-s-fee-taxation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2012/taxpayer-appeal-of-assessment-challenging-shareholder-loan-inclusion-and-director-s-fee-taxation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2012/taxpayer-appeal-of-assessment-challenging-shareholder-loan-inclusion-and-director-s-fee-taxation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-murder-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-following-murder-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2010/electricity-company-v-canton-of-schwyz-division-of-taxable-assets-and-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2010/electricity-company-v-canton-of-schwyz-division-of-taxable-assets-and-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2010/electricity-company-v-canton-of-schwyz-division-of-taxable-assets-and-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2010/electricity-company-v-canton-of-schwyz-division-of-taxable-assets-and-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2010/electricity-company-v-canton-of-schwyz-division-of-taxable-assets-and-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2010/electricity-company-v-canton-of-schwyz-division-of-taxable-assets-and-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2009/tea-room-closure-upheld-over-labor-and-social-security-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2009/tea-room-closure-upheld-over-labor-and-social-security-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2009/tea-room-closure-upheld-over-labor-and-social-security-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2009/tea-room-closure-upheld-over-labor-and-social-security-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2009/tea-room-closure-upheld-over-labor-and-social-security-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2009/tea-room-closure-upheld-over-labor-and-social-security-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2008/brazilian-national-s-appeal-on-refusal-of-daughters-residence-permits-inadmissible-due-to-insufficient-financial-justification-rebuttal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2008/brazilian-national-s-appeal-on-refusal-of-daughters-residence-permits-inadmissible-due-to-insufficient-financial-justification-rebuttal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2008/brazilian-national-s-appeal-on-refusal-of-daughters-residence-permits-inadmissible-due-to-insufficient-financial-justification-rebuttal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2008/brazilian-national-s-appeal-on-refusal-of-daughters-residence-permits-inadmissible-due-to-insufficient-financial-justification-rebuttal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2008/brazilian-national-s-appeal-on-refusal-of-daughters-residence-permits-inadmissible-due-to-insufficient-financial-justification-rebuttal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2008/brazilian-national-s-appeal-on-refusal-of-daughters-residence-permits-inadmissible-due-to-insufficient-financial-justification-rebuttal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_312-2007/magic-games-machine-classification-as-slot-machine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2007/magic-games-machine-classification-as-slot-machine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_312-2007/magic-games-machine-classification-as-slot-machine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_312-2007/magic-games-machine-classification-as-slot-machine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_312-2007/magic-games-machine-classification-as-slot-machine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_312-2007/magic-games-machine-classification-as-slot-machine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2025/cantonal-veterinarian-order-on-cattle-keeping-conditions-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2025/cantonal-veterinarian-order-on-cattle-keeping-conditions-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2025/cantonal-veterinarian-order-on-cattle-keeping-conditions-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2025/cantonal-veterinarian-order-on-cattle-keeping-conditions-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2025/cantonal-veterinarian-order-on-cattle-keeping-conditions-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2025/cantonal-veterinarian-order-on-cattle-keeping-conditions-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2024/cabaret-company-repayment-of-covid-19-aid-upheld-over-fixed-cost-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2024/cabaret-company-repayment-of-covid-19-aid-upheld-over-fixed-cost-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2024/cabaret-company-repayment-of-covid-19-aid-upheld-over-fixed-cost-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2024/cabaret-company-repayment-of-covid-19-aid-upheld-over-fixed-cost-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2024/cabaret-company-repayment-of-covid-19-aid-upheld-over-fixed-cost-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2024/cabaret-company-repayment-of-covid-19-aid-upheld-over-fixed-cost-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2023/federal-supreme-court-overturns-cantonal-residency-transfer-denial-citing-article-8-echr-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2023/federal-supreme-court-overturns-cantonal-residency-transfer-denial-citing-article-8-echr-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2023/federal-supreme-court-overturns-cantonal-residency-transfer-denial-citing-article-8-echr-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2023/federal-supreme-court-overturns-cantonal-residency-transfer-denial-citing-article-8-echr-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2023/federal-supreme-court-overturns-cantonal-residency-transfer-denial-citing-article-8-echr-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2023/federal-supreme-court-overturns-cantonal-residency-transfer-denial-citing-article-8-echr-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2022/shareholder-s-appeal-of-advance-cost-deposit-installment-order-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2022/shareholder-s-appeal-of-advance-cost-deposit-installment-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2022/shareholder-s-appeal-of-advance-cost-deposit-installment-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2022/shareholder-s-appeal-of-advance-cost-deposit-installment-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2022/shareholder-s-appeal-of-advance-cost-deposit-installment-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2022/shareholder-s-appeal-of-advance-cost-deposit-installment-order-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2021/switzerland-v-north-macedonian-national-social-dependency-and-residency-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2021/switzerland-v-north-macedonian-national-social-dependency-and-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2021/switzerland-v-north-macedonian-national-social-dependency-and-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2021/switzerland-v-north-macedonian-national-social-dependency-and-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2021/switzerland-v-north-macedonian-national-social-dependency-and-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2021/switzerland-v-north-macedonian-national-social-dependency-and-residency-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2020/private-citizen-v-swiss-combi-ag-shareholding-in-sbb-cargo-ag</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2020/private-citizen-v-swiss-combi-ag-shareholding-in-sbb-cargo-ag"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2020/private-citizen-v-swiss-combi-ag-shareholding-in-sbb-cargo-ag"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2020/private-citizen-v-swiss-combi-ag-shareholding-in-sbb-cargo-ag"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2020/private-citizen-v-swiss-combi-ag-shareholding-in-sbb-cargo-ag"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2020/private-citizen-v-swiss-combi-ag-shareholding-in-sbb-cargo-ag"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2019/petitioner-fails-to-secure-free-legal-aid-for-appeal-against-dog-seizure-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2019/petitioner-fails-to-secure-free-legal-aid-for-appeal-against-dog-seizure-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2019/petitioner-fails-to-secure-free-legal-aid-for-appeal-against-dog-seizure-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2019/petitioner-fails-to-secure-free-legal-aid-for-appeal-against-dog-seizure-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2019/petitioner-fails-to-secure-free-legal-aid-for-appeal-against-dog-seizure-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2019/petitioner-fails-to-secure-free-legal-aid-for-appeal-against-dog-seizure-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2018/physician-s-capital-gain-taxation-on-transfer-of-commercial-residential-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2018/physician-s-capital-gain-taxation-on-transfer-of-commercial-residential-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2018/physician-s-capital-gain-taxation-on-transfer-of-commercial-residential-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2018/physician-s-capital-gain-taxation-on-transfer-of-commercial-residential-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2018/physician-s-capital-gain-taxation-on-transfer-of-commercial-residential-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2018/physician-s-capital-gain-taxation-on-transfer-of-commercial-residential-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2017/taxpayers-appeal-on-tax-assessment-reopening-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2017/taxpayers-appeal-on-tax-assessment-reopening-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2017/taxpayers-appeal-on-tax-assessment-reopening-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2017/taxpayers-appeal-on-tax-assessment-reopening-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2017/taxpayers-appeal-on-tax-assessment-reopening-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2017/taxpayers-appeal-on-tax-assessment-reopening-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2016/fta-v-restaurant-owner-material-correctness-over-formal-bookkeeping-in-vat-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2016/fta-v-restaurant-owner-material-correctness-over-formal-bookkeeping-in-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2016/fta-v-restaurant-owner-material-correctness-over-formal-bookkeeping-in-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2016/fta-v-restaurant-owner-material-correctness-over-formal-bookkeeping-in-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2016/fta-v-restaurant-owner-material-correctness-over-formal-bookkeeping-in-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2016/fta-v-restaurant-owner-material-correctness-over-formal-bookkeeping-in-vat-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2015/residence-permit-appeal-dismissed-for-insufficient-legal-challenge-to-procedural-deadline-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2015/residence-permit-appeal-dismissed-for-insufficient-legal-challenge-to-procedural-deadline-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2015/residence-permit-appeal-dismissed-for-insufficient-legal-challenge-to-procedural-deadline-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2015/residence-permit-appeal-dismissed-for-insufficient-legal-challenge-to-procedural-deadline-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2015/residence-permit-appeal-dismissed-for-insufficient-legal-challenge-to-procedural-deadline-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2015/residence-permit-appeal-dismissed-for-insufficient-legal-challenge-to-procedural-deadline-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2014/w-v-u-tax-domicile-of-employed-physician</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2014/w-v-u-tax-domicile-of-employed-physician"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2014/w-v-u-tax-domicile-of-employed-physician"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2014/w-v-u-tax-domicile-of-employed-physician"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2014/w-v-u-tax-domicile-of-employed-physician"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2014/w-v-u-tax-domicile-of-employed-physician"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2013/nigerian-national-v-swiss-authorities-on-residence-permit-renewal-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2013/nigerian-national-v-swiss-authorities-on-residence-permit-renewal-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2013/nigerian-national-v-swiss-authorities-on-residence-permit-renewal-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2013/nigerian-national-v-swiss-authorities-on-residence-permit-renewal-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2013/nigerian-national-v-swiss-authorities-on-residence-permit-renewal-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2013/nigerian-national-v-swiss-authorities-on-residence-permit-renewal-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2012/moroccan-national-v-cantonal-court-procedural-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2012/moroccan-national-v-cantonal-court-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2012/moroccan-national-v-cantonal-court-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2012/moroccan-national-v-cantonal-court-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2012/moroccan-national-v-cantonal-court-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2012/moroccan-national-v-cantonal-court-procedural-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2011/iraqi-national-vs-switzerland-residence-permit-denial-due-to-severe-criminal-history-and-failed-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2011/iraqi-national-vs-switzerland-residence-permit-denial-due-to-severe-criminal-history-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2011/iraqi-national-vs-switzerland-residence-permit-denial-due-to-severe-criminal-history-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2011/iraqi-national-vs-switzerland-residence-permit-denial-due-to-severe-criminal-history-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2011/iraqi-national-vs-switzerland-residence-permit-denial-due-to-severe-criminal-history-and-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2011/iraqi-national-vs-switzerland-residence-permit-denial-due-to-severe-criminal-history-and-failed-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2010/tax-assessment-discrepancy-disregard-of-documented-costs-in-capital-gains-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2010/tax-assessment-discrepancy-disregard-of-documented-costs-in-capital-gains-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2010/tax-assessment-discrepancy-disregard-of-documented-costs-in-capital-gains-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2010/tax-assessment-discrepancy-disregard-of-documented-costs-in-capital-gains-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2010/tax-assessment-discrepancy-disregard-of-documented-costs-in-capital-gains-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2010/tax-assessment-discrepancy-disregard-of-documented-costs-in-capital-gains-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2009/revocation-of-permanent-residence-permit-for-deception-in-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2009/revocation-of-permanent-residence-permit-for-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2009/revocation-of-permanent-residence-permit-for-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2009/revocation-of-permanent-residence-permit-for-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2009/revocation-of-permanent-residence-permit-for-deception-in-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2009/revocation-of-permanent-residence-permit-for-deception-in-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2008/swiss-federal-court-upholds-denial-of-residence-permit-to-turkish-national-in-alleged-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2008/swiss-federal-court-upholds-denial-of-residence-permit-to-turkish-national-in-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2008/swiss-federal-court-upholds-denial-of-residence-permit-to-turkish-national-in-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2008/swiss-federal-court-upholds-denial-of-residence-permit-to-turkish-national-in-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2008/swiss-federal-court-upholds-denial-of-residence-permit-to-turkish-national-in-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2008/swiss-federal-court-upholds-denial-of-residence-permit-to-turkish-national-in-alleged-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_311-2007/cantonal-tax-administration-v-non-profit-association-supreme-court-decision-on-timeliness-of-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2007/cantonal-tax-administration-v-non-profit-association-supreme-court-decision-on-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_311-2007/cantonal-tax-administration-v-non-profit-association-supreme-court-decision-on-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_311-2007/cantonal-tax-administration-v-non-profit-association-supreme-court-decision-on-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_311-2007/cantonal-tax-administration-v-non-profit-association-supreme-court-decision-on-timeliness-of-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_311-2007/cantonal-tax-administration-v-non-profit-association-supreme-court-decision-on-timeliness-of-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2024/farmer-v-cantonal-veterinary-service-animal-stock-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2024/farmer-v-cantonal-veterinary-service-animal-stock-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2024/farmer-v-cantonal-veterinary-service-animal-stock-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2024/farmer-v-cantonal-veterinary-service-animal-stock-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2024/farmer-v-cantonal-veterinary-service-animal-stock-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2024/farmer-v-cantonal-veterinary-service-animal-stock-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2023/attorney-disciplinary-fine-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2023/attorney-disciplinary-fine-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2023/attorney-disciplinary-fine-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2023/attorney-disciplinary-fine-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2023/attorney-disciplinary-fine-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2023/attorney-disciplinary-fine-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2022/x-v-federal-administrative-court-tax-administrative-assistance-fiscal-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2022/x-v-federal-administrative-court-tax-administrative-assistance-fiscal-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2022/x-v-federal-administrative-court-tax-administrative-assistance-fiscal-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2022/x-v-federal-administrative-court-tax-administrative-assistance-fiscal-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2022/x-v-federal-administrative-court-tax-administrative-assistance-fiscal-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2022/x-v-federal-administrative-court-tax-administrative-assistance-fiscal-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2021/importer-v-food-safety-authority-clove-capsules-labeling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2021/importer-v-food-safety-authority-clove-capsules-labeling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2021/importer-v-food-safety-authority-clove-capsules-labeling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2021/importer-v-food-safety-authority-clove-capsules-labeling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2021/importer-v-food-safety-authority-clove-capsules-labeling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2021/importer-v-food-safety-authority-clove-capsules-labeling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2020/federal-tax-administration-obligation-to-inform-regarding-data-transmission-to-us-authorities-under-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2020/federal-tax-administration-obligation-to-inform-regarding-data-transmission-to-us-authorities-under-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2020/federal-tax-administration-obligation-to-inform-regarding-data-transmission-to-us-authorities-under-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2020/federal-tax-administration-obligation-to-inform-regarding-data-transmission-to-us-authorities-under-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2020/federal-tax-administration-obligation-to-inform-regarding-data-transmission-to-us-authorities-under-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2020/federal-tax-administration-obligation-to-inform-regarding-data-transmission-to-us-authorities-under-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2019/claimants-appeal-against-procedural-cost-advance-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2019/claimants-appeal-against-procedural-cost-advance-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2019/claimants-appeal-against-procedural-cost-advance-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2019/claimants-appeal-against-procedural-cost-advance-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2019/claimants-appeal-against-procedural-cost-advance-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2019/claimants-appeal-against-procedural-cost-advance-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2018/plaintiff-s-abusive-appeal-against-denial-of-legal-aid-in-state-liability-claim-stemming-from-expropriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2018/plaintiff-s-abusive-appeal-against-denial-of-legal-aid-in-state-liability-claim-stemming-from-expropriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2018/plaintiff-s-abusive-appeal-against-denial-of-legal-aid-in-state-liability-claim-stemming-from-expropriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2018/plaintiff-s-abusive-appeal-against-denial-of-legal-aid-in-state-liability-claim-stemming-from-expropriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2018/plaintiff-s-abusive-appeal-against-denial-of-legal-aid-in-state-liability-claim-stemming-from-expropriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2018/plaintiff-s-abusive-appeal-against-denial-of-legal-aid-in-state-liability-claim-stemming-from-expropriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2017/kosovo-national-v-switzerland-family-reunification-permit-non-renewal-on-grounds-of-abusive-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2017/kosovo-national-v-switzerland-family-reunification-permit-non-renewal-on-grounds-of-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2017/kosovo-national-v-switzerland-family-reunification-permit-non-renewal-on-grounds-of-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2017/kosovo-national-v-switzerland-family-reunification-permit-non-renewal-on-grounds-of-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2017/kosovo-national-v-switzerland-family-reunification-permit-non-renewal-on-grounds-of-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2017/kosovo-national-v-switzerland-family-reunification-permit-non-renewal-on-grounds-of-abusive-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2016/complainant-v-city-of-zurich-zurich-higher-court-swiss-federal-supreme-court-appeal-on-state-liability-revision-and-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2016/complainant-v-city-of-zurich-zurich-higher-court-swiss-federal-supreme-court-appeal-on-state-liability-revision-and-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2016/complainant-v-city-of-zurich-zurich-higher-court-swiss-federal-supreme-court-appeal-on-state-liability-revision-and-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2016/complainant-v-city-of-zurich-zurich-higher-court-swiss-federal-supreme-court-appeal-on-state-liability-revision-and-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2016/complainant-v-city-of-zurich-zurich-higher-court-swiss-federal-supreme-court-appeal-on-state-liability-revision-and-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2016/complainant-v-city-of-zurich-zurich-higher-court-swiss-federal-supreme-court-appeal-on-state-liability-revision-and-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2015/appellant-vs-cantonal-administrative-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2015/appellant-vs-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2015/appellant-vs-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2015/appellant-vs-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2015/appellant-vs-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2015/appellant-vs-cantonal-administrative-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2014/turkish-national-v-refusal-to-renew-residence-permit-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2014/turkish-national-v-refusal-to-renew-residence-permit-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2014/turkish-national-v-refusal-to-renew-residence-permit-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2014/turkish-national-v-refusal-to-renew-residence-permit-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2014/turkish-national-v-refusal-to-renew-residence-permit-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2014/turkish-national-v-refusal-to-renew-residence-permit-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2012/swiss-federal-supreme-court-rules-on-renewal-of-frontier-worker-permit-despite-old-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2012/swiss-federal-supreme-court-rules-on-renewal-of-frontier-worker-permit-despite-old-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2012/swiss-federal-supreme-court-rules-on-renewal-of-frontier-worker-permit-despite-old-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2012/swiss-federal-supreme-court-rules-on-renewal-of-frontier-worker-permit-despite-old-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2012/swiss-federal-supreme-court-rules-on-renewal-of-frontier-worker-permit-despite-old-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2012/swiss-federal-supreme-court-rules-on-renewal-of-frontier-worker-permit-despite-old-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2011/croatian-national-vs-switzerland-revocation-of-permanent-residence-due-to-accumulation-of-criminal-and-delinquent-behavior</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2011/croatian-national-vs-switzerland-revocation-of-permanent-residence-due-to-accumulation-of-criminal-and-delinquent-behavior"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2011/croatian-national-vs-switzerland-revocation-of-permanent-residence-due-to-accumulation-of-criminal-and-delinquent-behavior"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2011/croatian-national-vs-switzerland-revocation-of-permanent-residence-due-to-accumulation-of-criminal-and-delinquent-behavior"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2011/croatian-national-vs-switzerland-revocation-of-permanent-residence-due-to-accumulation-of-criminal-and-delinquent-behavior"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2011/croatian-national-vs-switzerland-revocation-of-permanent-residence-due-to-accumulation-of-criminal-and-delinquent-behavior"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2010/tax-appeal-and-legal-aid-rejection-admissibility-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2010/tax-appeal-and-legal-aid-rejection-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2010/tax-appeal-and-legal-aid-rejection-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2010/tax-appeal-and-legal-aid-rejection-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2010/tax-appeal-and-legal-aid-rejection-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2010/tax-appeal-and-legal-aid-rejection-admissibility-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_310-2007/turkish-national-v-switzerland-abuse-of-right-in-marriage-based-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2007/turkish-national-v-switzerland-abuse-of-right-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_310-2007/turkish-national-v-switzerland-abuse-of-right-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_310-2007/turkish-national-v-switzerland-abuse-of-right-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_310-2007/turkish-national-v-switzerland-abuse-of-right-in-marriage-based-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_310-2007/turkish-national-v-switzerland-abuse-of-right-in-marriage-based-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2024/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminal-conduct-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2024/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminal-conduct-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2024/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminal-conduct-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2024/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminal-conduct-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2024/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminal-conduct-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2024/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminal-conduct-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2023/citizen-v-switzerland-retention-of-residence-permit-and-social-welfare-recipient-status-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2023/citizen-v-switzerland-retention-of-residence-permit-and-social-welfare-recipient-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2023/citizen-v-switzerland-retention-of-residence-permit-and-social-welfare-recipient-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2023/citizen-v-switzerland-retention-of-residence-permit-and-social-welfare-recipient-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2023/citizen-v-switzerland-retention-of-residence-permit-and-social-welfare-recipient-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2023/citizen-v-switzerland-retention-of-residence-permit-and-social-welfare-recipient-status-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2022/federal-office-of-public-health-v-mask-exemption-declaratory-ruling-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2022/federal-office-of-public-health-v-mask-exemption-declaratory-ruling-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2022/federal-office-of-public-health-v-mask-exemption-declaratory-ruling-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2022/federal-office-of-public-health-v-mask-exemption-declaratory-ruling-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2022/federal-office-of-public-health-v-mask-exemption-declaratory-ruling-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2022/federal-office-of-public-health-v-mask-exemption-declaratory-ruling-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2021/man-and-wife-appeal-inadmissible-due-to-procedural-defects-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2021/man-and-wife-appeal-inadmissible-due-to-procedural-defects-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2021/man-and-wife-appeal-inadmissible-due-to-procedural-defects-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2021/man-and-wife-appeal-inadmissible-due-to-procedural-defects-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2021/man-and-wife-appeal-inadmissible-due-to-procedural-defects-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2021/man-and-wife-appeal-inadmissible-due-to-procedural-defects-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2020/appeal-inadmissible-due-to-failure-to-pay-advance-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2020/appeal-inadmissible-due-to-failure-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2020/appeal-inadmissible-due-to-failure-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2020/appeal-inadmissible-due-to-failure-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2020/appeal-inadmissible-due-to-failure-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2020/appeal-inadmissible-due-to-failure-to-pay-advance-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2019/appeal-for-legal-aid-denied-for-futile-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2019/appeal-for-legal-aid-denied-for-futile-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2019/appeal-for-legal-aid-denied-for-futile-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2019/appeal-for-legal-aid-denied-for-futile-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2019/appeal-for-legal-aid-denied-for-futile-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2019/appeal-for-legal-aid-denied-for-futile-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2018/swiss-supreme-court-upholds-revocation-of-murderer-s-settlement-permit-based-on-1993-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2018/swiss-supreme-court-upholds-revocation-of-murderer-s-settlement-permit-based-on-1993-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2018/swiss-supreme-court-upholds-revocation-of-murderer-s-settlement-permit-based-on-1993-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2018/swiss-supreme-court-upholds-revocation-of-murderer-s-settlement-permit-based-on-1993-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2018/swiss-supreme-court-upholds-revocation-of-murderer-s-settlement-permit-based-on-1993-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2018/swiss-supreme-court-upholds-revocation-of-murderer-s-settlement-permit-based-on-1993-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-due-to-repeated-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-due-to-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-and-expulsion-due-to-repeated-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2014/dentist-tax-assessment-challenge-dismissed-due-to-insufficient-appeal-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2014/dentist-tax-assessment-challenge-dismissed-due-to-insufficient-appeal-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2014/dentist-tax-assessment-challenge-dismissed-due-to-insufficient-appeal-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2014/dentist-tax-assessment-challenge-dismissed-due-to-insufficient-appeal-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2014/dentist-tax-assessment-challenge-dismissed-due-to-insufficient-appeal-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2014/dentist-tax-assessment-challenge-dismissed-due-to-insufficient-appeal-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2013/revocation-of-settlement-permit-and-expulsion-of-nigerian-national-following-drug-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2013/revocation-of-settlement-permit-and-expulsion-of-nigerian-national-following-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2013/revocation-of-settlement-permit-and-expulsion-of-nigerian-national-following-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2013/revocation-of-settlement-permit-and-expulsion-of-nigerian-national-following-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2013/revocation-of-settlement-permit-and-expulsion-of-nigerian-national-following-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2013/revocation-of-settlement-permit-and-expulsion-of-nigerian-national-following-drug-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2012/eritrean-refugee-family-reunification-and-free-legal-aid-denial-over-income-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2012/eritrean-refugee-family-reunification-and-free-legal-aid-denial-over-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2012/eritrean-refugee-family-reunification-and-free-legal-aid-denial-over-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2012/eritrean-refugee-family-reunification-and-free-legal-aid-denial-over-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2012/eritrean-refugee-family-reunification-and-free-legal-aid-denial-over-income-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2012/eritrean-refugee-family-reunification-and-free-legal-aid-denial-over-income-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2011/appeal-dismissed-due-to-late-filing-and-lack-of-merit-for-free-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2011/appeal-dismissed-due-to-late-filing-and-lack-of-merit-for-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2011/appeal-dismissed-due-to-late-filing-and-lack-of-merit-for-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2011/appeal-dismissed-due-to-late-filing-and-lack-of-merit-for-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2011/appeal-dismissed-due-to-late-filing-and-lack-of-merit-for-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2011/appeal-dismissed-due-to-late-filing-and-lack-of-merit-for-free-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2010/cantonal-rejection-of-residence-permit-for-fiancee-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2010/cantonal-rejection-of-residence-permit-for-fiancee-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2010/cantonal-rejection-of-residence-permit-for-fiancee-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2010/cantonal-rejection-of-residence-permit-for-fiancee-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2010/cantonal-rejection-of-residence-permit-for-fiancee-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2010/cantonal-rejection-of-residence-permit-for-fiancee-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2009/guinean-national-v-swiss-confederation-residence-permit-non-renewal-due-to-irreversible-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2009/guinean-national-v-swiss-confederation-residence-permit-non-renewal-due-to-irreversible-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2009/guinean-national-v-swiss-confederation-residence-permit-non-renewal-due-to-irreversible-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2009/guinean-national-v-swiss-confederation-residence-permit-non-renewal-due-to-irreversible-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2009/guinean-national-v-swiss-confederation-residence-permit-non-renewal-due-to-irreversible-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2009/guinean-national-v-swiss-confederation-residence-permit-non-renewal-due-to-irreversible-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2008/federal-supreme-court-upholds-extended-pre-deportation-detention-for-algerian-asylum-applicant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2008/federal-supreme-court-upholds-extended-pre-deportation-detention-for-algerian-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2008/federal-supreme-court-upholds-extended-pre-deportation-detention-for-algerian-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2008/federal-supreme-court-upholds-extended-pre-deportation-detention-for-algerian-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2008/federal-supreme-court-upholds-extended-pre-deportation-detention-for-algerian-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2008/federal-supreme-court-upholds-extended-pre-deportation-detention-for-algerian-asylum-applicant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_31-2007/mother-denied-swiss-passport-for-child-due-to-father-s-refusal-of-consent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2007/mother-denied-swiss-passport-for-child-due-to-father-s-refusal-of-consent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_31-2007/mother-denied-swiss-passport-for-child-due-to-father-s-refusal-of-consent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_31-2007/mother-denied-swiss-passport-for-child-due-to-father-s-refusal-of-consent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_31-2007/mother-denied-swiss-passport-for-child-due-to-father-s-refusal-of-consent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_31-2007/mother-denied-swiss-passport-for-child-due-to-father-s-refusal-of-consent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2025/asylum-seeker-v-state-secretariat-for-migration-electronic-signature-requirement-and-appeal-exclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2025/asylum-seeker-v-state-secretariat-for-migration-electronic-signature-requirement-and-appeal-exclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2025/asylum-seeker-v-state-secretariat-for-migration-electronic-signature-requirement-and-appeal-exclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2025/asylum-seeker-v-state-secretariat-for-migration-electronic-signature-requirement-and-appeal-exclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2025/asylum-seeker-v-state-secretariat-for-migration-electronic-signature-requirement-and-appeal-exclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2025/asylum-seeker-v-state-secretariat-for-migration-electronic-signature-requirement-and-appeal-exclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2024/kosovo-national-s-family-reunification-appeal-rejected-for-untimely-application-and-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2024/kosovo-national-s-family-reunification-appeal-rejected-for-untimely-application-and-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2024/kosovo-national-s-family-reunification-appeal-rejected-for-untimely-application-and-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2024/kosovo-national-s-family-reunification-appeal-rejected-for-untimely-application-and-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2024/kosovo-national-s-family-reunification-appeal-rejected-for-untimely-application-and-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2024/kosovo-national-s-family-reunification-appeal-rejected-for-untimely-application-and-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2023/city-v-regional-transport-association-regarding-bus-frequencies-and-cost-allocation-for-speed-limit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2023/city-v-regional-transport-association-regarding-bus-frequencies-and-cost-allocation-for-speed-limit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2023/city-v-regional-transport-association-regarding-bus-frequencies-and-cost-allocation-for-speed-limit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2023/city-v-regional-transport-association-regarding-bus-frequencies-and-cost-allocation-for-speed-limit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2023/city-v-regional-transport-association-regarding-bus-frequencies-and-cost-allocation-for-speed-limit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2023/city-v-regional-transport-association-regarding-bus-frequencies-and-cost-allocation-for-speed-limit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2022/czech-national-entry-ban-upheld-due-to-non-compliant-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2022/czech-national-entry-ban-upheld-due-to-non-compliant-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2022/czech-national-entry-ban-upheld-due-to-non-compliant-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2022/czech-national-entry-ban-upheld-due-to-non-compliant-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2022/czech-national-entry-ban-upheld-due-to-non-compliant-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2022/czech-national-entry-ban-upheld-due-to-non-compliant-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2021/ghanaian-national-family-reunification-despite-fiance-s-social-assistance-receipt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2021/ghanaian-national-family-reunification-despite-fiance-s-social-assistance-receipt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2021/ghanaian-national-family-reunification-despite-fiance-s-social-assistance-receipt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2021/ghanaian-national-family-reunification-despite-fiance-s-social-assistance-receipt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2021/ghanaian-national-family-reunification-despite-fiance-s-social-assistance-receipt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2021/ghanaian-national-family-reunification-despite-fiance-s-social-assistance-receipt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2020/algerian-national-v-switzerland-dublin-detention-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2020/algerian-national-v-switzerland-dublin-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2020/algerian-national-v-switzerland-dublin-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2020/algerian-national-v-switzerland-dublin-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2020/algerian-national-v-switzerland-dublin-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2020/algerian-national-v-switzerland-dublin-detention-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2019/kenyan-national-v-cantonal-administration-residence-permit-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2019/kenyan-national-v-cantonal-administration-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2019/kenyan-national-v-cantonal-administration-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2019/kenyan-national-v-cantonal-administration-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2019/kenyan-national-v-cantonal-administration-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2019/kenyan-national-v-cantonal-administration-residence-permit-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2018/company-v-cantonal-authorities-on-mutation-tax-revision-based-on-retroactive-cadastral-value-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2018/company-v-cantonal-authorities-on-mutation-tax-revision-based-on-retroactive-cadastral-value-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2018/company-v-cantonal-authorities-on-mutation-tax-revision-based-on-retroactive-cadastral-value-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2018/company-v-cantonal-authorities-on-mutation-tax-revision-based-on-retroactive-cadastral-value-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2018/company-v-cantonal-authorities-on-mutation-tax-revision-based-on-retroactive-cadastral-value-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2018/company-v-cantonal-authorities-on-mutation-tax-revision-based-on-retroactive-cadastral-value-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2017/dog-tax-exemption-for-social-assistance-recipients</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2017/dog-tax-exemption-for-social-assistance-recipients"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2017/dog-tax-exemption-for-social-assistance-recipients"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2017/dog-tax-exemption-for-social-assistance-recipients"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2017/dog-tax-exemption-for-social-assistance-recipients"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2017/dog-tax-exemption-for-social-assistance-recipients"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2015/appeal-inadmissibility-due-to-untimely-filing-after-remand-decision-on-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2015/appeal-inadmissibility-due-to-untimely-filing-after-remand-decision-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2015/appeal-inadmissibility-due-to-untimely-filing-after-remand-decision-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2015/appeal-inadmissibility-due-to-untimely-filing-after-remand-decision-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2015/appeal-inadmissibility-due-to-untimely-filing-after-remand-decision-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2015/appeal-inadmissibility-due-to-untimely-filing-after-remand-decision-on-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2014/tax-liability-and-household-taxation-for-spouses-with-limited-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2014/tax-liability-and-household-taxation-for-spouses-with-limited-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2014/tax-liability-and-household-taxation-for-spouses-with-limited-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2014/tax-liability-and-household-taxation-for-spouses-with-limited-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2014/tax-liability-and-household-taxation-for-spouses-with-limited-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2014/tax-liability-and-household-taxation-for-spouses-with-limited-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2013/goodwill-write-down-disallowed-in-acquisition-context</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2013/goodwill-write-down-disallowed-in-acquisition-context"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2013/goodwill-write-down-disallowed-in-acquisition-context"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2013/goodwill-write-down-disallowed-in-acquisition-context"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2013/goodwill-write-down-disallowed-in-acquisition-context"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2013/goodwill-write-down-disallowed-in-acquisition-context"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2012/refusal-of-assigned-counsel-in-departure-certificate-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2012/refusal-of-assigned-counsel-in-departure-certificate-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2012/refusal-of-assigned-counsel-in-departure-certificate-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2012/refusal-of-assigned-counsel-in-departure-certificate-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2012/refusal-of-assigned-counsel-in-departure-certificate-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2012/refusal-of-assigned-counsel-in-departure-certificate-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2011/applicant-fails-to-receive-radio-tv-fee-exemption-due-to-insufficient-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2011/applicant-fails-to-receive-radio-tv-fee-exemption-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2011/applicant-fails-to-receive-radio-tv-fee-exemption-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2011/applicant-fails-to-receive-radio-tv-fee-exemption-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2011/applicant-fails-to-receive-radio-tv-fee-exemption-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2011/applicant-fails-to-receive-radio-tv-fee-exemption-due-to-insufficient-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2010/failure-to-pay-advance-on-costs-in-family-reunification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2010/failure-to-pay-advance-on-costs-in-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2010/failure-to-pay-advance-on-costs-in-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2010/failure-to-pay-advance-on-costs-in-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2010/failure-to-pay-advance-on-costs-in-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2010/failure-to-pay-advance-on-costs-in-family-reunification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2009/vat-assessment-appeal-retroactive-taxation-of-foreign-services-and-input-tax-deduction-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2009/vat-assessment-appeal-retroactive-taxation-of-foreign-services-and-input-tax-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2009/vat-assessment-appeal-retroactive-taxation-of-foreign-services-and-input-tax-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2009/vat-assessment-appeal-retroactive-taxation-of-foreign-services-and-input-tax-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2009/vat-assessment-appeal-retroactive-taxation-of-foreign-services-and-input-tax-deduction-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2009/vat-assessment-appeal-retroactive-taxation-of-foreign-services-and-input-tax-deduction-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2008/casino-association-v-federal-gaming-board-poker-tournaments-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2008/casino-association-v-federal-gaming-board-poker-tournaments-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2008/casino-association-v-federal-gaming-board-poker-tournaments-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2008/casino-association-v-federal-gaming-board-poker-tournaments-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2008/casino-association-v-federal-gaming-board-poker-tournaments-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2008/casino-association-v-federal-gaming-board-poker-tournaments-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_309-2007/pharmacist-deductions-for-over-obligatory-pension-scheme-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2007/pharmacist-deductions-for-over-obligatory-pension-scheme-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_309-2007/pharmacist-deductions-for-over-obligatory-pension-scheme-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_309-2007/pharmacist-deductions-for-over-obligatory-pension-scheme-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_309-2007/pharmacist-deductions-for-over-obligatory-pension-scheme-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_309-2007/pharmacist-deductions-for-over-obligatory-pension-scheme-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2025/federal-supreme-court-dismisses-appeal-on-inadmissibility-of-license-revision-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2025/federal-supreme-court-dismisses-appeal-on-inadmissibility-of-license-revision-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2025/federal-supreme-court-dismisses-appeal-on-inadmissibility-of-license-revision-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2025/federal-supreme-court-dismisses-appeal-on-inadmissibility-of-license-revision-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2025/federal-supreme-court-dismisses-appeal-on-inadmissibility-of-license-revision-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2025/federal-supreme-court-dismisses-appeal-on-inadmissibility-of-license-revision-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2024/appellant-v-federal-administrative-court-afzfg-claim-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2024/appellant-v-federal-administrative-court-afzfg-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2024/appellant-v-federal-administrative-court-afzfg-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2024/appellant-v-federal-administrative-court-afzfg-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2024/appellant-v-federal-administrative-court-afzfg-claim-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2024/appellant-v-federal-administrative-court-afzfg-claim-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2023/moroccan-national-s-residence-permit-revocation-upheld-due-to-extensive-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2023/moroccan-national-s-residence-permit-revocation-upheld-due-to-extensive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2023/moroccan-national-s-residence-permit-revocation-upheld-due-to-extensive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2023/moroccan-national-s-residence-permit-revocation-upheld-due-to-extensive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2023/moroccan-national-s-residence-permit-revocation-upheld-due-to-extensive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2023/moroccan-national-s-residence-permit-revocation-upheld-due-to-extensive-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-after-loss-of-afmp-status-due-to-unemployment-and-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-after-loss-of-afmp-status-due-to-unemployment-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-after-loss-of-afmp-status-due-to-unemployment-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-after-loss-of-afmp-status-due-to-unemployment-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-after-loss-of-afmp-status-due-to-unemployment-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2022/swiss-federal-supreme-court-upholds-expulsion-of-german-national-after-loss-of-afmp-status-due-to-unemployment-and-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2021/bern-cantonal-covid-19-assembly-restriction-challenged</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2021/bern-cantonal-covid-19-assembly-restriction-challenged"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2021/bern-cantonal-covid-19-assembly-restriction-challenged"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2021/bern-cantonal-covid-19-assembly-restriction-challenged"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2021/bern-cantonal-covid-19-assembly-restriction-challenged"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2021/bern-cantonal-covid-19-assembly-restriction-challenged"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2020/federal-court-dismisses-appeal-on-asylum-legal-fee-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2020/federal-court-dismisses-appeal-on-asylum-legal-fee-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2020/federal-court-dismisses-appeal-on-asylum-legal-fee-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2020/federal-court-dismisses-appeal-on-asylum-legal-fee-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2020/federal-court-dismisses-appeal-on-asylum-legal-fee-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2020/federal-court-dismisses-appeal-on-asylum-legal-fee-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2019/swiss-federal-supreme-court-upholds-ticino-taxation-based-on-center-of-gravity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2019/swiss-federal-supreme-court-upholds-ticino-taxation-based-on-center-of-gravity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2019/swiss-federal-supreme-court-upholds-ticino-taxation-based-on-center-of-gravity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2019/swiss-federal-supreme-court-upholds-ticino-taxation-based-on-center-of-gravity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2019/swiss-federal-supreme-court-upholds-ticino-taxation-based-on-center-of-gravity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2019/swiss-federal-supreme-court-upholds-ticino-taxation-based-on-center-of-gravity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2017/swiss-permit-revocation-challenge-under-free-movement-of-persons-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2017/swiss-permit-revocation-challenge-under-free-movement-of-persons-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2017/swiss-permit-revocation-challenge-under-free-movement-of-persons-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2017/swiss-permit-revocation-challenge-under-free-movement-of-persons-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2017/swiss-permit-revocation-challenge-under-free-movement-of-persons-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2017/swiss-permit-revocation-challenge-under-free-movement-of-persons-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2016/hotel-owner-acquiring-wir-currency-for-loan-repayment-taxable-capital-gain-on-business-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2016/hotel-owner-acquiring-wir-currency-for-loan-repayment-taxable-capital-gain-on-business-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2016/hotel-owner-acquiring-wir-currency-for-loan-repayment-taxable-capital-gain-on-business-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2016/hotel-owner-acquiring-wir-currency-for-loan-repayment-taxable-capital-gain-on-business-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2016/hotel-owner-acquiring-wir-currency-for-loan-repayment-taxable-capital-gain-on-business-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2016/hotel-owner-acquiring-wir-currency-for-loan-repayment-taxable-capital-gain-on-business-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2015/attorney-recusal-denied-in-disciplinary-proceedings-over-client-misconduct-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2015/attorney-recusal-denied-in-disciplinary-proceedings-over-client-misconduct-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2015/attorney-recusal-denied-in-disciplinary-proceedings-over-client-misconduct-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2015/attorney-recusal-denied-in-disciplinary-proceedings-over-client-misconduct-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2015/attorney-recusal-denied-in-disciplinary-proceedings-over-client-misconduct-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2015/attorney-recusal-denied-in-disciplinary-proceedings-over-client-misconduct-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2014/kosovan-national-vs-switzerland-residence-permit-refusal-upheld-due-to-insufficient-financial-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2014/kosovan-national-vs-switzerland-residence-permit-refusal-upheld-due-to-insufficient-financial-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2014/kosovan-national-vs-switzerland-residence-permit-refusal-upheld-due-to-insufficient-financial-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2014/kosovan-national-vs-switzerland-residence-permit-refusal-upheld-due-to-insufficient-financial-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2014/kosovan-national-vs-switzerland-residence-permit-refusal-upheld-due-to-insufficient-financial-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2014/kosovan-national-vs-switzerland-residence-permit-refusal-upheld-due-to-insufficient-financial-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2013/appeal-inadmissible-due-to-late-payment-of-judicial-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2013/appeal-inadmissible-due-to-late-payment-of-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2013/appeal-inadmissible-due-to-late-payment-of-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2013/appeal-inadmissible-due-to-late-payment-of-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2013/appeal-inadmissible-due-to-late-payment-of-judicial-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2013/appeal-inadmissible-due-to-late-payment-of-judicial-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2012/revocation-of-permanent-residency-due-to-deemed-formal-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2012/revocation-of-permanent-residency-due-to-deemed-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2012/revocation-of-permanent-residency-due-to-deemed-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2012/revocation-of-permanent-residency-due-to-deemed-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2012/revocation-of-permanent-residency-due-to-deemed-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2012/revocation-of-permanent-residency-due-to-deemed-formal-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2011/refusal-to-renew-residence-permit-based-on-failed-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2011/refusal-to-renew-residence-permit-based-on-failed-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2011/refusal-to-renew-residence-permit-based-on-failed-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2011/refusal-to-renew-residence-permit-based-on-failed-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2011/refusal-to-renew-residence-permit-based-on-failed-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2011/refusal-to-renew-residence-permit-based-on-failed-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2010/serbian-national-s-residence-permit-non-extension-upheld-due-to-criminal-record-and-debts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2010/serbian-national-s-residence-permit-non-extension-upheld-due-to-criminal-record-and-debts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2010/serbian-national-s-residence-permit-non-extension-upheld-due-to-criminal-record-and-debts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2010/serbian-national-s-residence-permit-non-extension-upheld-due-to-criminal-record-and-debts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2010/serbian-national-s-residence-permit-non-extension-upheld-due-to-criminal-record-and-debts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2010/serbian-national-s-residence-permit-non-extension-upheld-due-to-criminal-record-and-debts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2009/taxpayer-s-claim-for-deferral-of-real-estate-capital-gains-tax-denied-due-to-lack-of-functional-equivalence-in-reinvestment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2009/taxpayer-s-claim-for-deferral-of-real-estate-capital-gains-tax-denied-due-to-lack-of-functional-equivalence-in-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2009/taxpayer-s-claim-for-deferral-of-real-estate-capital-gains-tax-denied-due-to-lack-of-functional-equivalence-in-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2009/taxpayer-s-claim-for-deferral-of-real-estate-capital-gains-tax-denied-due-to-lack-of-functional-equivalence-in-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2009/taxpayer-s-claim-for-deferral-of-real-estate-capital-gains-tax-denied-due-to-lack-of-functional-equivalence-in-reinvestment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2009/taxpayer-s-claim-for-deferral-of-real-estate-capital-gains-tax-denied-due-to-lack-of-functional-equivalence-in-reinvestment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2008/clinic-v-compensatory-rest-time-for-night-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2008/clinic-v-compensatory-rest-time-for-night-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2008/clinic-v-compensatory-rest-time-for-night-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2008/clinic-v-compensatory-rest-time-for-night-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2008/clinic-v-compensatory-rest-time-for-night-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2008/clinic-v-compensatory-rest-time-for-night-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_308-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-asylum-applicant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_308-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_308-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_308-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_308-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-asylum-applicant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2025/turkish-asylum-seeker-asylum-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2025/turkish-asylum-seeker-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2025/turkish-asylum-seeker-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2025/turkish-asylum-seeker-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2025/turkish-asylum-seeker-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2025/turkish-asylum-seeker-asylum-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2024/student-v-federal-supreme-court-clerk-recusal-denied-on-timeliness-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2024/student-v-federal-supreme-court-clerk-recusal-denied-on-timeliness-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2024/student-v-federal-supreme-court-clerk-recusal-denied-on-timeliness-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2024/student-v-federal-supreme-court-clerk-recusal-denied-on-timeliness-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2024/student-v-federal-supreme-court-clerk-recusal-denied-on-timeliness-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2024/student-v-federal-supreme-court-clerk-recusal-denied-on-timeliness-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2022/employee-appeal-against-rejection-of-business-developer-residence-permit-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2022/employee-appeal-against-rejection-of-business-developer-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2022/employee-appeal-against-rejection-of-business-developer-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2022/employee-appeal-against-rejection-of-business-developer-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2022/employee-appeal-against-rejection-of-business-developer-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2022/employee-appeal-against-rejection-of-business-developer-residence-permit-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2020/taxpayer-appeal-regarding-judicial-review-of-cantonal-tax-provisions-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2020/taxpayer-appeal-regarding-judicial-review-of-cantonal-tax-provisions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2020/taxpayer-appeal-regarding-judicial-review-of-cantonal-tax-provisions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2020/taxpayer-appeal-regarding-judicial-review-of-cantonal-tax-provisions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2020/taxpayer-appeal-regarding-judicial-review-of-cantonal-tax-provisions-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2020/taxpayer-appeal-regarding-judicial-review-of-cantonal-tax-provisions-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2019/attorney-disciplinary-warning-upheld-for-offensive-correspondence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2019/attorney-disciplinary-warning-upheld-for-offensive-correspondence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2019/attorney-disciplinary-warning-upheld-for-offensive-correspondence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2019/attorney-disciplinary-warning-upheld-for-offensive-correspondence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2019/attorney-disciplinary-warning-upheld-for-offensive-correspondence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2019/attorney-disciplinary-warning-upheld-for-offensive-correspondence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2018/farmer-v-veterinary-authorities-piglet-castration-anesthesia-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2018/farmer-v-veterinary-authorities-piglet-castration-anesthesia-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2018/farmer-v-veterinary-authorities-piglet-castration-anesthesia-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2018/farmer-v-veterinary-authorities-piglet-castration-anesthesia-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2018/farmer-v-veterinary-authorities-piglet-castration-anesthesia-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2018/farmer-v-veterinary-authorities-piglet-castration-anesthesia-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2017/appeal-dismissed-for-inadequate-justification-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2017/appeal-dismissed-for-inadequate-justification-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2017/appeal-dismissed-for-inadequate-justification-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2017/appeal-dismissed-for-inadequate-justification-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2017/appeal-dismissed-for-inadequate-justification-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2017/appeal-dismissed-for-inadequate-justification-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2016/telecommunications-company-vat-on-referral-bonus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2016/telecommunications-company-vat-on-referral-bonus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2016/telecommunications-company-vat-on-referral-bonus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2016/telecommunications-company-vat-on-referral-bonus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2016/telecommunications-company-vat-on-referral-bonus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2016/telecommunications-company-vat-on-referral-bonus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2015/federal-supreme-court-upholds-geneva-tax-domicile-over-neuchatel-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2015/federal-supreme-court-upholds-geneva-tax-domicile-over-neuchatel-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2015/federal-supreme-court-upholds-geneva-tax-domicile-over-neuchatel-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2015/federal-supreme-court-upholds-geneva-tax-domicile-over-neuchatel-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2015/federal-supreme-court-upholds-geneva-tax-domicile-over-neuchatel-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2015/federal-supreme-court-upholds-geneva-tax-domicile-over-neuchatel-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2014/real-estate-capital-gains-tax-deferral-refused-due-to-lack-of-self-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2014/real-estate-capital-gains-tax-deferral-refused-due-to-lack-of-self-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2014/real-estate-capital-gains-tax-deferral-refused-due-to-lack-of-self-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2014/real-estate-capital-gains-tax-deferral-refused-due-to-lack-of-self-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2014/real-estate-capital-gains-tax-deferral-refused-due-to-lack-of-self-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2014/real-estate-capital-gains-tax-deferral-refused-due-to-lack-of-self-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2013/taxpayer-objection-to-estimated-assessment-lacking-timely-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2013/taxpayer-objection-to-estimated-assessment-lacking-timely-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2013/taxpayer-objection-to-estimated-assessment-lacking-timely-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2013/taxpayer-objection-to-estimated-assessment-lacking-timely-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2013/taxpayer-objection-to-estimated-assessment-lacking-timely-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2013/taxpayer-objection-to-estimated-assessment-lacking-timely-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2012/serbian-national-v-federal-office-for-migration-switzerland-residency-permit-denial-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2012/serbian-national-v-federal-office-for-migration-switzerland-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2012/serbian-national-v-federal-office-for-migration-switzerland-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2012/serbian-national-v-federal-office-for-migration-switzerland-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2012/serbian-national-v-federal-office-for-migration-switzerland-residency-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2012/serbian-national-v-federal-office-for-migration-switzerland-residency-permit-denial-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2011/asylum-seeker-detention-admissibility-appeal-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2011/asylum-seeker-detention-admissibility-appeal-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2011/asylum-seeker-detention-admissibility-appeal-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2011/asylum-seeker-detention-admissibility-appeal-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2011/asylum-seeker-detention-admissibility-appeal-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2011/asylum-seeker-detention-admissibility-appeal-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2010/taxpayer-business-loss-deduction-for-non-profitable-consultation-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2010/taxpayer-business-loss-deduction-for-non-profitable-consultation-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2010/taxpayer-business-loss-deduction-for-non-profitable-consultation-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2010/taxpayer-business-loss-deduction-for-non-profitable-consultation-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2010/taxpayer-business-loss-deduction-for-non-profitable-consultation-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2010/taxpayer-business-loss-deduction-for-non-profitable-consultation-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2009/teacher-s-real-estate-classification-not-subject-to-appeal-due-to-lack-of-current-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2009/teacher-s-real-estate-classification-not-subject-to-appeal-due-to-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2009/teacher-s-real-estate-classification-not-subject-to-appeal-due-to-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2009/teacher-s-real-estate-classification-not-subject-to-appeal-due-to-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2009/teacher-s-real-estate-classification-not-subject-to-appeal-due-to-lack-of-current-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2009/teacher-s-real-estate-classification-not-subject-to-appeal-due-to-lack-of-current-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2008/tax-evasion-and-intentional-violation-of-tax-law-by-physician-and-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2008/tax-evasion-and-intentional-violation-of-tax-law-by-physician-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2008/tax-evasion-and-intentional-violation-of-tax-law-by-physician-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2008/tax-evasion-and-intentional-violation-of-tax-law-by-physician-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2008/tax-evasion-and-intentional-violation-of-tax-law-by-physician-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2008/tax-evasion-and-intentional-violation-of-tax-law-by-physician-and-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_307-2007/practitioner-s-appeal-against-loss-of-accreditation-withdrawn-due-to-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2007/practitioner-s-appeal-against-loss-of-accreditation-withdrawn-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_307-2007/practitioner-s-appeal-against-loss-of-accreditation-withdrawn-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_307-2007/practitioner-s-appeal-against-loss-of-accreditation-withdrawn-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_307-2007/practitioner-s-appeal-against-loss-of-accreditation-withdrawn-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_307-2007/practitioner-s-appeal-against-loss-of-accreditation-withdrawn-due-to-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2024/lawyer-s-fee-compensation-in-administrative-school-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2024/lawyer-s-fee-compensation-in-administrative-school-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2024/lawyer-s-fee-compensation-in-administrative-school-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2024/lawyer-s-fee-compensation-in-administrative-school-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2024/lawyer-s-fee-compensation-in-administrative-school-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2024/lawyer-s-fee-compensation-in-administrative-school-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2023/withdrawal-of-eu-efta-residence-permit-following-divorce-and-expulsion-of-north-macedonian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2023/withdrawal-of-eu-efta-residence-permit-following-divorce-and-expulsion-of-north-macedonian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2023/withdrawal-of-eu-efta-residence-permit-following-divorce-and-expulsion-of-north-macedonian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2023/withdrawal-of-eu-efta-residence-permit-following-divorce-and-expulsion-of-north-macedonian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2023/withdrawal-of-eu-efta-residence-permit-following-divorce-and-expulsion-of-north-macedonian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2023/withdrawal-of-eu-efta-residence-permit-following-divorce-and-expulsion-of-north-macedonian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2022/swiss-federal-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2022/swiss-federal-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2022/swiss-federal-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2022/swiss-federal-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2022/swiss-federal-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2022/swiss-federal-supreme-court-upholds-revocation-of-portuguese-national-s-settlement-permit-due-to-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2021/swiss-federal-supreme-court-upholds-removal-of-long-term-resident-due-to-debt-criminal-offenses-and-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2021/swiss-federal-supreme-court-upholds-removal-of-long-term-resident-due-to-debt-criminal-offenses-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2021/swiss-federal-supreme-court-upholds-removal-of-long-term-resident-due-to-debt-criminal-offenses-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2021/swiss-federal-supreme-court-upholds-removal-of-long-term-resident-due-to-debt-criminal-offenses-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2021/swiss-federal-supreme-court-upholds-removal-of-long-term-resident-due-to-debt-criminal-offenses-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2021/swiss-federal-supreme-court-upholds-removal-of-long-term-resident-due-to-debt-criminal-offenses-and-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2019/collective-rights-society-v-federal-administrative-court-online-right-time-limit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2019/collective-rights-society-v-federal-administrative-court-online-right-time-limit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2019/collective-rights-society-v-federal-administrative-court-online-right-time-limit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2019/collective-rights-society-v-federal-administrative-court-online-right-time-limit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2019/collective-rights-society-v-federal-administrative-court-online-right-time-limit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2019/collective-rights-society-v-federal-administrative-court-online-right-time-limit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2018/foreign-national-c-permit-revocation-upheld-due-to-serious-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2018/foreign-national-c-permit-revocation-upheld-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2018/foreign-national-c-permit-revocation-upheld-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2018/foreign-national-c-permit-revocation-upheld-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2018/foreign-national-c-permit-revocation-upheld-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2018/foreign-national-c-permit-revocation-upheld-due-to-serious-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2017/swiss-holding-company-foreign-withholding-tax-credit-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2017/swiss-holding-company-foreign-withholding-tax-credit-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2017/swiss-holding-company-foreign-withholding-tax-credit-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2017/swiss-holding-company-foreign-withholding-tax-credit-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2017/swiss-holding-company-foreign-withholding-tax-credit-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2017/swiss-holding-company-foreign-withholding-tax-credit-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2016/tax-deferral-on-real-estate-sale-not-reversed-by-subsequent-emigration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2016/tax-deferral-on-real-estate-sale-not-reversed-by-subsequent-emigration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2016/tax-deferral-on-real-estate-sale-not-reversed-by-subsequent-emigration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2016/tax-deferral-on-real-estate-sale-not-reversed-by-subsequent-emigration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2016/tax-deferral-on-real-estate-sale-not-reversed-by-subsequent-emigration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2016/tax-deferral-on-real-estate-sale-not-reversed-by-subsequent-emigration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2015/taxation-of-land-sale-proceeds-and-dissolution-of-replacement-acquisition-reserve</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2015/taxation-of-land-sale-proceeds-and-dissolution-of-replacement-acquisition-reserve"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2015/taxation-of-land-sale-proceeds-and-dissolution-of-replacement-acquisition-reserve"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2015/taxation-of-land-sale-proceeds-and-dissolution-of-replacement-acquisition-reserve"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2015/taxation-of-land-sale-proceeds-and-dissolution-of-replacement-acquisition-reserve"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2015/taxation-of-land-sale-proceeds-and-dissolution-of-replacement-acquisition-reserve"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2014/neighbors-v-restaurant-cost-allocation-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2014/neighbors-v-restaurant-cost-allocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2014/neighbors-v-restaurant-cost-allocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2014/neighbors-v-restaurant-cost-allocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2014/neighbors-v-restaurant-cost-allocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2014/neighbors-v-restaurant-cost-allocation-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2013/sri-lankan-national-s-attempt-to-renew-residence-permit-post-divorce-declared-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2013/sri-lankan-national-s-attempt-to-renew-residence-permit-post-divorce-declared-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2013/sri-lankan-national-s-attempt-to-renew-residence-permit-post-divorce-declared-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2013/sri-lankan-national-s-attempt-to-renew-residence-permit-post-divorce-declared-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2013/sri-lankan-national-s-attempt-to-renew-residence-permit-post-divorce-declared-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2013/sri-lankan-national-s-attempt-to-renew-residence-permit-post-divorce-declared-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2012/expulsion-for-exam-fraud-upheld-following-procedural-cures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2012/expulsion-for-exam-fraud-upheld-following-procedural-cures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2012/expulsion-for-exam-fraud-upheld-following-procedural-cures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2012/expulsion-for-exam-fraud-upheld-following-procedural-cures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2012/expulsion-for-exam-fraud-upheld-following-procedural-cures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2012/expulsion-for-exam-fraud-upheld-following-procedural-cures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2011/burkinabe-national-s-residency-revoked-due-to-insufficient-marital-cohabitation-period-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2011/burkinabe-national-s-residency-revoked-due-to-insufficient-marital-cohabitation-period-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2011/burkinabe-national-s-residency-revoked-due-to-insufficient-marital-cohabitation-period-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2011/burkinabe-national-s-residency-revoked-due-to-insufficient-marital-cohabitation-period-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2011/burkinabe-national-s-residency-revoked-due-to-insufficient-marital-cohabitation-period-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2011/burkinabe-national-s-residency-revoked-due-to-insufficient-marital-cohabitation-period-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2010/aunt-s-appeal-on-nephew-s-residence-permit-denied-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2010/aunt-s-appeal-on-nephew-s-residence-permit-denied-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2010/aunt-s-appeal-on-nephew-s-residence-permit-denied-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2010/aunt-s-appeal-on-nephew-s-residence-permit-denied-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2010/aunt-s-appeal-on-nephew-s-residence-permit-denied-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2010/aunt-s-appeal-on-nephew-s-residence-permit-denied-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2009/teacher-s-appeal-on-business-asset-classification-dismissed-for-lack-of-current-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2009/teacher-s-appeal-on-business-asset-classification-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2009/teacher-s-appeal-on-business-asset-classification-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2009/teacher-s-appeal-on-business-asset-classification-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2009/teacher-s-appeal-on-business-asset-classification-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2009/teacher-s-appeal-on-business-asset-classification-dismissed-for-lack-of-current-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2008/annulment-of-citizenship-vs-permanent-residence-permit-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2008/annulment-of-citizenship-vs-permanent-residence-permit-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2008/annulment-of-citizenship-vs-permanent-residence-permit-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2008/annulment-of-citizenship-vs-permanent-residence-permit-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2008/annulment-of-citizenship-vs-permanent-residence-permit-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2008/annulment-of-citizenship-vs-permanent-residence-permit-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_306-2007/spousal-tax-liability-and-proof-of-definitive-insolvency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2007/spousal-tax-liability-and-proof-of-definitive-insolvency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_306-2007/spousal-tax-liability-and-proof-of-definitive-insolvency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_306-2007/spousal-tax-liability-and-proof-of-definitive-insolvency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_306-2007/spousal-tax-liability-and-proof-of-definitive-insolvency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_306-2007/spousal-tax-liability-and-proof-of-definitive-insolvency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2024/special-needs-education-reimbursement-and-party-costs-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2024/special-needs-education-reimbursement-and-party-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2024/special-needs-education-reimbursement-and-party-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2024/special-needs-education-reimbursement-and-party-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2024/special-needs-education-reimbursement-and-party-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2024/special-needs-education-reimbursement-and-party-costs-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2023/swiss-federal-supreme-court-on-dualism-prohibition-in-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2023/swiss-federal-supreme-court-on-dualism-prohibition-in-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2023/swiss-federal-supreme-court-on-dualism-prohibition-in-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2023/swiss-federal-supreme-court-on-dualism-prohibition-in-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2023/swiss-federal-supreme-court-on-dualism-prohibition-in-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2023/swiss-federal-supreme-court-on-dualism-prohibition-in-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2022/property-owner-v-municipality-regarding-water-fee-debt-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2022/property-owner-v-municipality-regarding-water-fee-debt-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2022/property-owner-v-municipality-regarding-water-fee-debt-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2022/property-owner-v-municipality-regarding-water-fee-debt-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2022/property-owner-v-municipality-regarding-water-fee-debt-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2022/property-owner-v-municipality-regarding-water-fee-debt-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2021/swiss-federal-supreme-court-remands-tax-case-over-vav-eligibility-and-alleged-tax-avoidance-in-related-llcs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2021/swiss-federal-supreme-court-remands-tax-case-over-vav-eligibility-and-alleged-tax-avoidance-in-related-llcs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2021/swiss-federal-supreme-court-remands-tax-case-over-vav-eligibility-and-alleged-tax-avoidance-in-related-llcs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2021/swiss-federal-supreme-court-remands-tax-case-over-vav-eligibility-and-alleged-tax-avoidance-in-related-llcs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2021/swiss-federal-supreme-court-remands-tax-case-over-vav-eligibility-and-alleged-tax-avoidance-in-related-llcs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2021/swiss-federal-supreme-court-remands-tax-case-over-vav-eligibility-and-alleged-tax-avoidance-in-related-llcs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2020/removal-of-lawyer-from-bar-register-based-on-insolvency-certificates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2020/removal-of-lawyer-from-bar-register-based-on-insolvency-certificates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2020/removal-of-lawyer-from-bar-register-based-on-insolvency-certificates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2020/removal-of-lawyer-from-bar-register-based-on-insolvency-certificates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2020/removal-of-lawyer-from-bar-register-based-on-insolvency-certificates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2020/removal-of-lawyer-from-bar-register-based-on-insolvency-certificates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2019/moroccan-national-s-residence-permit-revoked-after-divorce-abuse-of-rights-argument-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2019/moroccan-national-s-residence-permit-revoked-after-divorce-abuse-of-rights-argument-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2019/moroccan-national-s-residence-permit-revoked-after-divorce-abuse-of-rights-argument-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2019/moroccan-national-s-residence-permit-revoked-after-divorce-abuse-of-rights-argument-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2019/moroccan-national-s-residence-permit-revoked-after-divorce-abuse-of-rights-argument-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2019/moroccan-national-s-residence-permit-revoked-after-divorce-abuse-of-rights-argument-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2018/foreign-national-residence-permit-revocation-upheld-due-to-long-term-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2018/foreign-national-residence-permit-revocation-upheld-due-to-long-term-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2018/foreign-national-residence-permit-revocation-upheld-due-to-long-term-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2018/foreign-national-residence-permit-revocation-upheld-due-to-long-term-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2018/foreign-national-residence-permit-revocation-upheld-due-to-long-term-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2018/foreign-national-residence-permit-revocation-upheld-due-to-long-term-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2017/taxpayer-appeal-regarding-tax-assessment-and-refusal-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2017/taxpayer-appeal-regarding-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2017/taxpayer-appeal-regarding-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2017/taxpayer-appeal-regarding-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2017/taxpayer-appeal-regarding-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2017/taxpayer-appeal-regarding-tax-assessment-and-refusal-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2016/federal-court-upholds-sanctions-against-de-facto-officer-for-unauthorized-financial-intermediation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2016/federal-court-upholds-sanctions-against-de-facto-officer-for-unauthorized-financial-intermediation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2016/federal-court-upholds-sanctions-against-de-facto-officer-for-unauthorized-financial-intermediation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2016/federal-court-upholds-sanctions-against-de-facto-officer-for-unauthorized-financial-intermediation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2016/federal-court-upholds-sanctions-against-de-facto-officer-for-unauthorized-financial-intermediation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2016/federal-court-upholds-sanctions-against-de-facto-officer-for-unauthorized-financial-intermediation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2015/deportation-of-violent-criminal-despite-subsequent-marriage-and-residency-applications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2015/deportation-of-violent-criminal-despite-subsequent-marriage-and-residency-applications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2015/deportation-of-violent-criminal-despite-subsequent-marriage-and-residency-applications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2015/deportation-of-violent-criminal-despite-subsequent-marriage-and-residency-applications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2015/deportation-of-violent-criminal-despite-subsequent-marriage-and-residency-applications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2015/deportation-of-violent-criminal-despite-subsequent-marriage-and-residency-applications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2014/residence-permit-appeal-dismissed-for-untimely-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2014/residence-permit-appeal-dismissed-for-untimely-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2014/residence-permit-appeal-dismissed-for-untimely-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2014/residence-permit-appeal-dismissed-for-untimely-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2014/residence-permit-appeal-dismissed-for-untimely-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2014/residence-permit-appeal-dismissed-for-untimely-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2012/father-s-late-family-reunification-request-for-adult-daughter-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2012/father-s-late-family-reunification-request-for-adult-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2012/father-s-late-family-reunification-request-for-adult-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2012/father-s-late-family-reunification-request-for-adult-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2012/father-s-late-family-reunification-request-for-adult-daughter-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2012/father-s-late-family-reunification-request-for-adult-daughter-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2011/heirs-v-cantonal-real-estate-transaction-authority-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2011/heirs-v-cantonal-real-estate-transaction-authority-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2011/heirs-v-cantonal-real-estate-transaction-authority-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2011/heirs-v-cantonal-real-estate-transaction-authority-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2011/heirs-v-cantonal-real-estate-transaction-authority-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2011/heirs-v-cantonal-real-estate-transaction-authority-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2010/petitioner-fails-to-meet-federal-threshold-for-challenging-admissibility-ruling-based-on-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2010/petitioner-fails-to-meet-federal-threshold-for-challenging-admissibility-ruling-based-on-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2010/petitioner-fails-to-meet-federal-threshold-for-challenging-admissibility-ruling-based-on-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2010/petitioner-fails-to-meet-federal-threshold-for-challenging-admissibility-ruling-based-on-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2010/petitioner-fails-to-meet-federal-threshold-for-challenging-admissibility-ruling-based-on-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2010/petitioner-fails-to-meet-federal-threshold-for-challenging-admissibility-ruling-based-on-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2009/seizure-of-dogs-and-animal-husbandry-ban-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2009/seizure-of-dogs-and-animal-husbandry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2009/seizure-of-dogs-and-animal-husbandry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2009/seizure-of-dogs-and-animal-husbandry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2009/seizure-of-dogs-and-animal-husbandry-ban-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2009/seizure-of-dogs-and-animal-husbandry-ban-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_305-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-and-non-renewal-of-wife-s-permit-due-to-criminal-record-and-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-and-non-renewal-of-wife-s-permit-due-to-criminal-record-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_305-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-and-non-renewal-of-wife-s-permit-due-to-criminal-record-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_305-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-and-non-renewal-of-wife-s-permit-due-to-criminal-record-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_305-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-and-non-renewal-of-wife-s-permit-due-to-criminal-record-and-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_305-2007/federal-supreme-court-upholds-expulsion-of-long-term-resident-and-non-renewal-of-wife-s-permit-due-to-criminal-record-and-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2025/nigerian-national-s-appeal-against-non-renewal-of-residence-permit-dismissed-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2025/nigerian-national-s-appeal-against-non-renewal-of-residence-permit-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2025/nigerian-national-s-appeal-against-non-renewal-of-residence-permit-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2025/nigerian-national-s-appeal-against-non-renewal-of-residence-permit-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2025/nigerian-national-s-appeal-against-non-renewal-of-residence-permit-dismissed-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2025/nigerian-national-s-appeal-against-non-renewal-of-residence-permit-dismissed-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2024/farmer-v-rural-land-commission-unauthorized-transfer-of-farm-enterprise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2024/farmer-v-rural-land-commission-unauthorized-transfer-of-farm-enterprise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2024/farmer-v-rural-land-commission-unauthorized-transfer-of-farm-enterprise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2024/farmer-v-rural-land-commission-unauthorized-transfer-of-farm-enterprise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2024/farmer-v-rural-land-commission-unauthorized-transfer-of-farm-enterprise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2024/farmer-v-rural-land-commission-unauthorized-transfer-of-farm-enterprise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2023/father-v-zurich-administrative-court-contact-and-distance-rules-in-school-exclusion-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2023/father-v-zurich-administrative-court-contact-and-distance-rules-in-school-exclusion-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2023/father-v-zurich-administrative-court-contact-and-distance-rules-in-school-exclusion-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2023/father-v-zurich-administrative-court-contact-and-distance-rules-in-school-exclusion-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2023/father-v-zurich-administrative-court-contact-and-distance-rules-in-school-exclusion-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2023/father-v-zurich-administrative-court-contact-and-distance-rules-in-school-exclusion-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2022/taxpayers-objection-to-discretionary-tax-assessments-upheld-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2022/taxpayers-objection-to-discretionary-tax-assessments-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2022/taxpayers-objection-to-discretionary-tax-assessments-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2022/taxpayers-objection-to-discretionary-tax-assessments-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2022/taxpayers-objection-to-discretionary-tax-assessments-upheld-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2022/taxpayers-objection-to-discretionary-tax-assessments-upheld-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2021/refugee-status-renunciation-housing-adequacy-and-administrative-cost-allocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2021/refugee-status-renunciation-housing-adequacy-and-administrative-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2021/refugee-status-renunciation-housing-adequacy-and-administrative-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2021/refugee-status-renunciation-housing-adequacy-and-administrative-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2021/refugee-status-renunciation-housing-adequacy-and-administrative-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2021/refugee-status-renunciation-housing-adequacy-and-administrative-cost-allocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2020/master-s-student-exmatriculation-following-failed-module</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2020/master-s-student-exmatriculation-following-failed-module"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2020/master-s-student-exmatriculation-following-failed-module"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2020/master-s-student-exmatriculation-following-failed-module"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2020/master-s-student-exmatriculation-following-failed-module"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2020/master-s-student-exmatriculation-following-failed-module"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2019/detention-moot-due-to-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2019/detention-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2019/detention-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2019/detention-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2019/detention-moot-due-to-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2019/detention-moot-due-to-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2018/german-national-s-residence-permit-extension-and-social-assistance-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2018/german-national-s-residence-permit-extension-and-social-assistance-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2018/german-national-s-residence-permit-extension-and-social-assistance-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2018/german-national-s-residence-permit-extension-and-social-assistance-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2018/german-national-s-residence-permit-extension-and-social-assistance-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2018/german-national-s-residence-permit-extension-and-social-assistance-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2017/asylum-applicants-v-state-secretariat-for-migration-no-jurisdiction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2017/asylum-applicants-v-state-secretariat-for-migration-no-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2017/asylum-applicants-v-state-secretariat-for-migration-no-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2017/asylum-applicants-v-state-secretariat-for-migration-no-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2017/asylum-applicants-v-state-secretariat-for-migration-no-jurisdiction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2017/asylum-applicants-v-state-secretariat-for-migration-no-jurisdiction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2016/portuguese-national-residency-denial-afmp-and-article-8-echr-claims-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2016/portuguese-national-residency-denial-afmp-and-article-8-echr-claims-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2016/portuguese-national-residency-denial-afmp-and-article-8-echr-claims-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2016/portuguese-national-residency-denial-afmp-and-article-8-echr-claims-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2016/portuguese-national-residency-denial-afmp-and-article-8-echr-claims-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2016/portuguese-national-residency-denial-afmp-and-article-8-echr-claims-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2015/procurement-appeal-inadmissibility-due-to-insufficient-value-and-failure-to-raise-fundamental-constitutional-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2015/procurement-appeal-inadmissibility-due-to-insufficient-value-and-failure-to-raise-fundamental-constitutional-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2015/procurement-appeal-inadmissibility-due-to-insufficient-value-and-failure-to-raise-fundamental-constitutional-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2015/procurement-appeal-inadmissibility-due-to-insufficient-value-and-failure-to-raise-fundamental-constitutional-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2015/procurement-appeal-inadmissibility-due-to-insufficient-value-and-failure-to-raise-fundamental-constitutional-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2015/procurement-appeal-inadmissibility-due-to-insufficient-value-and-failure-to-raise-fundamental-constitutional-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2014/residence-permit-non-renewal-appeal-rejected-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2014/residence-permit-non-renewal-appeal-rejected-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2014/residence-permit-non-renewal-appeal-rejected-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2014/residence-permit-non-renewal-appeal-rejected-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2014/residence-permit-non-renewal-appeal-rejected-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2014/residence-permit-non-renewal-appeal-rejected-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2013/tax-evasion-via-undeclared-assets-and-estimated-reassessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2013/tax-evasion-via-undeclared-assets-and-estimated-reassessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2013/tax-evasion-via-undeclared-assets-and-estimated-reassessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2013/tax-evasion-via-undeclared-assets-and-estimated-reassessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2013/tax-evasion-via-undeclared-assets-and-estimated-reassessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2013/tax-evasion-via-undeclared-assets-and-estimated-reassessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2012/extension-of-removal-detention-of-violent-offender-due-to-impractical-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2012/extension-of-removal-detention-of-violent-offender-due-to-impractical-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2012/extension-of-removal-detention-of-violent-offender-due-to-impractical-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2012/extension-of-removal-detention-of-violent-offender-due-to-impractical-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2012/extension-of-removal-detention-of-violent-offender-due-to-impractical-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2012/extension-of-removal-detention-of-violent-offender-due-to-impractical-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2011/father-s-attempt-at-deferred-family-reunification-for-daughter-overturned-due-to-insufficient-fact-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2011/father-s-attempt-at-deferred-family-reunification-for-daughter-overturned-due-to-insufficient-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2011/father-s-attempt-at-deferred-family-reunification-for-daughter-overturned-due-to-insufficient-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2011/father-s-attempt-at-deferred-family-reunification-for-daughter-overturned-due-to-insufficient-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2011/father-s-attempt-at-deferred-family-reunification-for-daughter-overturned-due-to-insufficient-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2011/father-s-attempt-at-deferred-family-reunification-for-daughter-overturned-due-to-insufficient-fact-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2010/expulsion-appeal-with-newly-married-man-granted-suspensive-effect-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2010/expulsion-appeal-with-newly-married-man-granted-suspensive-effect-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2010/expulsion-appeal-with-newly-married-man-granted-suspensive-effect-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2010/expulsion-appeal-with-newly-married-man-granted-suspensive-effect-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2010/expulsion-appeal-with-newly-married-man-granted-suspensive-effect-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2010/expulsion-appeal-with-newly-married-man-granted-suspensive-effect-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2009/foreign-national-vs-cantonal-authorities-residence-permit-extension-based-on-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2009/foreign-national-vs-cantonal-authorities-residence-permit-extension-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2009/foreign-national-vs-cantonal-authorities-residence-permit-extension-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2009/foreign-national-vs-cantonal-authorities-residence-permit-extension-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2009/foreign-national-vs-cantonal-authorities-residence-permit-extension-based-on-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2009/foreign-national-vs-cantonal-authorities-residence-permit-extension-based-on-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2008/residence-permit-appeal-inadmissibility-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2008/residence-permit-appeal-inadmissibility-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2008/residence-permit-appeal-inadmissibility-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2008/residence-permit-appeal-inadmissibility-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2008/residence-permit-appeal-inadmissibility-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2008/residence-permit-appeal-inadmissibility-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_304-2007/algerian-national-s-continued-enforcement-detention-upheld-due-to-refusal-to-cooperate-with-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2007/algerian-national-s-continued-enforcement-detention-upheld-due-to-refusal-to-cooperate-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_304-2007/algerian-national-s-continued-enforcement-detention-upheld-due-to-refusal-to-cooperate-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_304-2007/algerian-national-s-continued-enforcement-detention-upheld-due-to-refusal-to-cooperate-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_304-2007/algerian-national-s-continued-enforcement-detention-upheld-due-to-refusal-to-cooperate-with-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_304-2007/algerian-national-s-continued-enforcement-detention-upheld-due-to-refusal-to-cooperate-with-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2025/italian-citizen-s-residence-permit-refusal-upheld-due-to-lack-of-worker-status-and-insufficient-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2025/italian-citizen-s-residence-permit-refusal-upheld-due-to-lack-of-worker-status-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2025/italian-citizen-s-residence-permit-refusal-upheld-due-to-lack-of-worker-status-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2025/italian-citizen-s-residence-permit-refusal-upheld-due-to-lack-of-worker-status-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2025/italian-citizen-s-residence-permit-refusal-upheld-due-to-lack-of-worker-status-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2025/italian-citizen-s-residence-permit-refusal-upheld-due-to-lack-of-worker-status-and-insufficient-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2024/swiss-citizenship-acquisition-does-not-restart-family-reunification-clock-for-late-applicants</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2024/swiss-citizenship-acquisition-does-not-restart-family-reunification-clock-for-late-applicants"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2024/swiss-citizenship-acquisition-does-not-restart-family-reunification-clock-for-late-applicants"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2024/swiss-citizenship-acquisition-does-not-restart-family-reunification-clock-for-late-applicants"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2024/swiss-citizenship-acquisition-does-not-restart-family-reunification-clock-for-late-applicants"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2024/swiss-citizenship-acquisition-does-not-restart-family-reunification-clock-for-late-applicants"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2023/federal-office-of-justice-v-acquisition-of-real-estate-by-persons-abroad-permit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2023/federal-office-of-justice-v-acquisition-of-real-estate-by-persons-abroad-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2023/federal-office-of-justice-v-acquisition-of-real-estate-by-persons-abroad-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2023/federal-office-of-justice-v-acquisition-of-real-estate-by-persons-abroad-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2023/federal-office-of-justice-v-acquisition-of-real-estate-by-persons-abroad-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2023/federal-office-of-justice-v-acquisition-of-real-estate-by-persons-abroad-permit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2022/marriage-permit-appeal-provisional-measures-vs-substantive-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2022/marriage-permit-appeal-provisional-measures-vs-substantive-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2022/marriage-permit-appeal-provisional-measures-vs-substantive-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2022/marriage-permit-appeal-provisional-measures-vs-substantive-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2022/marriage-permit-appeal-provisional-measures-vs-substantive-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2022/marriage-permit-appeal-provisional-measures-vs-substantive-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2021/iraqi-national-v-switzerland-refusal-of-residence-permit-post-acquittal-for-psychiatric-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2021/iraqi-national-v-switzerland-refusal-of-residence-permit-post-acquittal-for-psychiatric-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2021/iraqi-national-v-switzerland-refusal-of-residence-permit-post-acquittal-for-psychiatric-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2021/iraqi-national-v-switzerland-refusal-of-residence-permit-post-acquittal-for-psychiatric-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2021/iraqi-national-v-switzerland-refusal-of-residence-permit-post-acquittal-for-psychiatric-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2021/iraqi-national-v-switzerland-refusal-of-residence-permit-post-acquittal-for-psychiatric-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2020/taxpayer-domicile-dispute-insufficient-apartment-facilities-barred-canton-zug-tax-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2020/taxpayer-domicile-dispute-insufficient-apartment-facilities-barred-canton-zug-tax-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2020/taxpayer-domicile-dispute-insufficient-apartment-facilities-barred-canton-zug-tax-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2020/taxpayer-domicile-dispute-insufficient-apartment-facilities-barred-canton-zug-tax-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2020/taxpayer-domicile-dispute-insufficient-apartment-facilities-barred-canton-zug-tax-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2020/taxpayer-domicile-dispute-insufficient-apartment-facilities-barred-canton-zug-tax-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2019/appeal-against-denial-of-legal-aid-for-telecommunications-equipment-non-conformity-case-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2019/appeal-against-denial-of-legal-aid-for-telecommunications-equipment-non-conformity-case-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2019/appeal-against-denial-of-legal-aid-for-telecommunications-equipment-non-conformity-case-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2019/appeal-against-denial-of-legal-aid-for-telecommunications-equipment-non-conformity-case-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2019/appeal-against-denial-of-legal-aid-for-telecommunications-equipment-non-conformity-case-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2019/appeal-against-denial-of-legal-aid-for-telecommunications-equipment-non-conformity-case-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2018/asylum-seeker-s-residence-permit-refused-due-to-criminal-record-despite-child-custody-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2018/asylum-seeker-s-residence-permit-refused-due-to-criminal-record-despite-child-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2018/asylum-seeker-s-residence-permit-refused-due-to-criminal-record-despite-child-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2018/asylum-seeker-s-residence-permit-refused-due-to-criminal-record-despite-child-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2018/asylum-seeker-s-residence-permit-refused-due-to-criminal-record-despite-child-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2018/asylum-seeker-s-residence-permit-refused-due-to-criminal-record-despite-child-custody-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2017/italian-national-s-residence-permit-revocation-upheld-under-alcp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2017/italian-national-s-residence-permit-revocation-upheld-under-alcp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2017/italian-national-s-residence-permit-revocation-upheld-under-alcp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2017/italian-national-s-residence-permit-revocation-upheld-under-alcp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2017/italian-national-s-residence-permit-revocation-upheld-under-alcp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2017/italian-national-s-residence-permit-revocation-upheld-under-alcp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2016/federal-supreme-court-upholds-compulsory-liquidation-of-unlicensed-financial-intermediary</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2016/federal-supreme-court-upholds-compulsory-liquidation-of-unlicensed-financial-intermediary"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2016/federal-supreme-court-upholds-compulsory-liquidation-of-unlicensed-financial-intermediary"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2016/federal-supreme-court-upholds-compulsory-liquidation-of-unlicensed-financial-intermediary"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2016/federal-supreme-court-upholds-compulsory-liquidation-of-unlicensed-financial-intermediary"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2016/federal-supreme-court-upholds-compulsory-liquidation-of-unlicensed-financial-intermediary"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2015/nicaraguan-nationals-v-federal-administrative-court-residence-permits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2015/nicaraguan-nationals-v-federal-administrative-court-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2015/nicaraguan-nationals-v-federal-administrative-court-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2015/nicaraguan-nationals-v-federal-administrative-court-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2015/nicaraguan-nationals-v-federal-administrative-court-residence-permits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2015/nicaraguan-nationals-v-federal-administrative-court-residence-permits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2014/swiss-citizen-family-reunification-deadline-discrimination-and-children-s-best-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2014/swiss-citizen-family-reunification-deadline-discrimination-and-children-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2014/swiss-citizen-family-reunification-deadline-discrimination-and-children-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2014/swiss-citizen-family-reunification-deadline-discrimination-and-children-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2014/swiss-citizen-family-reunification-deadline-discrimination-and-children-s-best-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2014/swiss-citizen-family-reunification-deadline-discrimination-and-children-s-best-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2013/swiss-child-s-rights-trump-sham-marriage-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2013/swiss-child-s-rights-trump-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2013/swiss-child-s-rights-trump-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2013/swiss-child-s-rights-trump-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2013/swiss-child-s-rights-trump-sham-marriage-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2013/swiss-child-s-rights-trump-sham-marriage-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2012/foreign-national-s-asylum-appeal-and-detention-upheld-following-re-entry-ban-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2012/foreign-national-s-asylum-appeal-and-detention-upheld-following-re-entry-ban-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2012/foreign-national-s-asylum-appeal-and-detention-upheld-following-re-entry-ban-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2012/foreign-national-s-asylum-appeal-and-detention-upheld-following-re-entry-ban-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2012/foreign-national-s-asylum-appeal-and-detention-upheld-following-re-entry-ban-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2012/foreign-national-s-asylum-appeal-and-detention-upheld-following-re-entry-ban-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2011/kosovo-national-permit-revocation-overturned-due-to-disproportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2011/kosovo-national-permit-revocation-overturned-due-to-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2011/kosovo-national-permit-revocation-overturned-due-to-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2011/kosovo-national-permit-revocation-overturned-due-to-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2011/kosovo-national-permit-revocation-overturned-due-to-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2011/kosovo-national-permit-revocation-overturned-due-to-disproportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2010/russian-airline-v-swiss-air-navigation-service-provider-standing-foreign-bankruptcy-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2010/russian-airline-v-swiss-air-navigation-service-provider-standing-foreign-bankruptcy-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2010/russian-airline-v-swiss-air-navigation-service-provider-standing-foreign-bankruptcy-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2010/russian-airline-v-swiss-air-navigation-service-provider-standing-foreign-bankruptcy-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2010/russian-airline-v-swiss-air-navigation-service-provider-standing-foreign-bankruptcy-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2010/russian-airline-v-swiss-air-navigation-service-provider-standing-foreign-bankruptcy-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2009/federal-tribunal-dismisses-residence-permit-appeal-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2009/federal-tribunal-dismisses-residence-permit-appeal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2009/federal-tribunal-dismisses-residence-permit-appeal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2009/federal-tribunal-dismisses-residence-permit-appeal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2009/federal-tribunal-dismisses-residence-permit-appeal-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2009/federal-tribunal-dismisses-residence-permit-appeal-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2008/swiss-expulsion-of-convicted-sex-offender-upheld-despite-residence-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2008/swiss-expulsion-of-convicted-sex-offender-upheld-despite-residence-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2008/swiss-expulsion-of-convicted-sex-offender-upheld-despite-residence-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2008/swiss-expulsion-of-convicted-sex-offender-upheld-despite-residence-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2008/swiss-expulsion-of-convicted-sex-offender-upheld-despite-residence-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2008/swiss-expulsion-of-convicted-sex-offender-upheld-despite-residence-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_303-2007/couple-vs-switzerland-tax-authority-on-unlimited-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2007/couple-vs-switzerland-tax-authority-on-unlimited-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_303-2007/couple-vs-switzerland-tax-authority-on-unlimited-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_303-2007/couple-vs-switzerland-tax-authority-on-unlimited-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_303-2007/couple-vs-switzerland-tax-authority-on-unlimited-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_303-2007/couple-vs-switzerland-tax-authority-on-unlimited-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2025/geneva-bar-school-elimination-and-council-recusal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2025/geneva-bar-school-elimination-and-council-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2025/geneva-bar-school-elimination-and-council-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2025/geneva-bar-school-elimination-and-council-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2025/geneva-bar-school-elimination-and-council-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2025/geneva-bar-school-elimination-and-council-recusal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2023/city-v-cantonal-government-transport-timetable-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2023/city-v-cantonal-government-transport-timetable-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2023/city-v-cantonal-government-transport-timetable-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2023/city-v-cantonal-government-transport-timetable-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2023/city-v-cantonal-government-transport-timetable-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2023/city-v-cantonal-government-transport-timetable-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2022/swiss-federal-court-upholds-revocation-of-settlement-permit-for-recidivist-resident-absent-biographical-correction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2022/swiss-federal-court-upholds-revocation-of-settlement-permit-for-recidivist-resident-absent-biographical-correction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2022/swiss-federal-court-upholds-revocation-of-settlement-permit-for-recidivist-resident-absent-biographical-correction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2022/swiss-federal-court-upholds-revocation-of-settlement-permit-for-recidivist-resident-absent-biographical-correction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2022/swiss-federal-court-upholds-revocation-of-settlement-permit-for-recidivist-resident-absent-biographical-correction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2022/swiss-federal-court-upholds-revocation-of-settlement-permit-for-recidivist-resident-absent-biographical-correction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2021/federal-supreme-court-upholds-liability-for-unpaid-import-duties-due-to-invalid-certificates-of-origin</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2021/federal-supreme-court-upholds-liability-for-unpaid-import-duties-due-to-invalid-certificates-of-origin"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2021/federal-supreme-court-upholds-liability-for-unpaid-import-duties-due-to-invalid-certificates-of-origin"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2021/federal-supreme-court-upholds-liability-for-unpaid-import-duties-due-to-invalid-certificates-of-origin"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2021/federal-supreme-court-upholds-liability-for-unpaid-import-duties-due-to-invalid-certificates-of-origin"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2021/federal-supreme-court-upholds-liability-for-unpaid-import-duties-due-to-invalid-certificates-of-origin"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2020/swiss-federal-supreme-court-upholds-ticino-minimum-wage-law-against-federal-law-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2020/swiss-federal-supreme-court-upholds-ticino-minimum-wage-law-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2020/swiss-federal-supreme-court-upholds-ticino-minimum-wage-law-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2020/swiss-federal-supreme-court-upholds-ticino-minimum-wage-law-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2020/swiss-federal-supreme-court-upholds-ticino-minimum-wage-law-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2020/swiss-federal-supreme-court-upholds-ticino-minimum-wage-law-against-federal-law-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2019/family-denied-residency-after-prolonged-illegal-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2019/family-denied-residency-after-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2019/family-denied-residency-after-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2019/family-denied-residency-after-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2019/family-denied-residency-after-prolonged-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2019/family-denied-residency-after-prolonged-illegal-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2018/notary-s-work-in-progress-taxation-as-ordinary-income-confirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2018/notary-s-work-in-progress-taxation-as-ordinary-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2018/notary-s-work-in-progress-taxation-as-ordinary-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2018/notary-s-work-in-progress-taxation-as-ordinary-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2018/notary-s-work-in-progress-taxation-as-ordinary-income-confirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2018/notary-s-work-in-progress-taxation-as-ordinary-income-confirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2017/taxpayer-s-appeal-and-restitution-request-rejected-in-cantonal-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2017/taxpayer-s-appeal-and-restitution-request-rejected-in-cantonal-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2017/taxpayer-s-appeal-and-restitution-request-rejected-in-cantonal-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2017/taxpayer-s-appeal-and-restitution-request-rejected-in-cantonal-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2017/taxpayer-s-appeal-and-restitution-request-rejected-in-cantonal-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2017/taxpayer-s-appeal-and-restitution-request-rejected-in-cantonal-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2016/petitioner-v-cantonal-police-age-discrimination-claim-inadmissibility-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2016/petitioner-v-cantonal-police-age-discrimination-claim-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2016/petitioner-v-cantonal-police-age-discrimination-claim-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2016/petitioner-v-cantonal-police-age-discrimination-claim-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2016/petitioner-v-cantonal-police-age-discrimination-claim-inadmissibility-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2016/petitioner-v-cantonal-police-age-discrimination-claim-inadmissibility-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2015/brazilian-national-residence-permit-revocation-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2015/brazilian-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2015/brazilian-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2015/brazilian-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2015/brazilian-national-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2015/brazilian-national-residence-permit-revocation-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2014/croatian-national-vs-administrative-tribunal-on-residence-permit-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2014/croatian-national-vs-administrative-tribunal-on-residence-permit-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2014/croatian-national-vs-administrative-tribunal-on-residence-permit-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2014/croatian-national-vs-administrative-tribunal-on-residence-permit-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2014/croatian-national-vs-administrative-tribunal-on-residence-permit-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2014/croatian-national-vs-administrative-tribunal-on-residence-permit-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2012/ghanaian-national-v-swiss-authorities-abuse-of-right-to-residence-permit-based-on-formal-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2012/ghanaian-national-v-swiss-authorities-abuse-of-right-to-residence-permit-based-on-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2012/ghanaian-national-v-swiss-authorities-abuse-of-right-to-residence-permit-based-on-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2012/ghanaian-national-v-swiss-authorities-abuse-of-right-to-residence-permit-based-on-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2012/ghanaian-national-v-swiss-authorities-abuse-of-right-to-residence-permit-based-on-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2012/ghanaian-national-v-swiss-authorities-abuse-of-right-to-residence-permit-based-on-formal-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2010/uberlingen-parents-appeal-for-increased-moral-damages-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2010/uberlingen-parents-appeal-for-increased-moral-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2010/uberlingen-parents-appeal-for-increased-moral-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2010/uberlingen-parents-appeal-for-increased-moral-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2010/uberlingen-parents-appeal-for-increased-moral-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2010/uberlingen-parents-appeal-for-increased-moral-damages-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2008/residence-permit-refusal-upheld-due-to-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2008/residence-permit-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2008/residence-permit-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2008/residence-permit-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2008/residence-permit-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2008/residence-permit-refusal-upheld-due-to-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_302-2007/taxpayer-deduction-for-solarium-business-loss-disallowed-due-to-lack-of-profit-motive</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2007/taxpayer-deduction-for-solarium-business-loss-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_302-2007/taxpayer-deduction-for-solarium-business-loss-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_302-2007/taxpayer-deduction-for-solarium-business-loss-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_302-2007/taxpayer-deduction-for-solarium-business-loss-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_302-2007/taxpayer-deduction-for-solarium-business-loss-disallowed-due-to-lack-of-profit-motive"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2024/federal-supreme-court-upholds-denial-of-residence-permit-to-kosovan-family-under-operation-papyrus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2024/federal-supreme-court-upholds-denial-of-residence-permit-to-kosovan-family-under-operation-papyrus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2024/federal-supreme-court-upholds-denial-of-residence-permit-to-kosovan-family-under-operation-papyrus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2024/federal-supreme-court-upholds-denial-of-residence-permit-to-kosovan-family-under-operation-papyrus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2024/federal-supreme-court-upholds-denial-of-residence-permit-to-kosovan-family-under-operation-papyrus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2024/federal-supreme-court-upholds-denial-of-residence-permit-to-kosovan-family-under-operation-papyrus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2023/us-citizen-denied-zurich-medical-admission-due-to-foreign-diploma-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2023/us-citizen-denied-zurich-medical-admission-due-to-foreign-diploma-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2023/us-citizen-denied-zurich-medical-admission-due-to-foreign-diploma-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2023/us-citizen-denied-zurich-medical-admission-due-to-foreign-diploma-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2023/us-citizen-denied-zurich-medical-admission-due-to-foreign-diploma-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2023/us-citizen-denied-zurich-medical-admission-due-to-foreign-diploma-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2022/taxpayer-appeal-of-denied-child-support-deduction-inadmissible-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2022/taxpayer-appeal-of-denied-child-support-deduction-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2022/taxpayer-appeal-of-denied-child-support-deduction-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2022/taxpayer-appeal-of-denied-child-support-deduction-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2022/taxpayer-appeal-of-denied-child-support-deduction-inadmissible-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2022/taxpayer-appeal-of-denied-child-support-deduction-inadmissible-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2021/customs-duty-recalculation-due-to-invalid-origin-declarations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2021/customs-duty-recalculation-due-to-invalid-origin-declarations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2021/customs-duty-recalculation-due-to-invalid-origin-declarations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2021/customs-duty-recalculation-due-to-invalid-origin-declarations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2021/customs-duty-recalculation-due-to-invalid-origin-declarations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2021/customs-duty-recalculation-due-to-invalid-origin-declarations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2020/foreign-national-v-switzerland-residence-permit-revocation-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2020/foreign-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2020/foreign-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2020/foreign-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2020/foreign-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2020/foreign-national-v-switzerland-residence-permit-revocation-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2019/extension-of-residence-permit-after-divorce-duration-of-marital-cohabitation-and-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2019/extension-of-residence-permit-after-divorce-duration-of-marital-cohabitation-and-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2019/extension-of-residence-permit-after-divorce-duration-of-marital-cohabitation-and-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2019/extension-of-residence-permit-after-divorce-duration-of-marital-cohabitation-and-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2019/extension-of-residence-permit-after-divorce-duration-of-marital-cohabitation-and-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2019/extension-of-residence-permit-after-divorce-duration-of-marital-cohabitation-and-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2018/brazilian-national-v-swiss-secretariat-for-migration-residence-permit-after-family-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2018/brazilian-national-v-swiss-secretariat-for-migration-residence-permit-after-family-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2018/brazilian-national-v-swiss-secretariat-for-migration-residence-permit-after-family-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2018/brazilian-national-v-swiss-secretariat-for-migration-residence-permit-after-family-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2018/brazilian-national-v-swiss-secretariat-for-migration-residence-permit-after-family-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2018/brazilian-national-v-swiss-secretariat-for-migration-residence-permit-after-family-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2017/fiscal-domicile-dispute-inter-cantonal-taxation-of-general-manager</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2017/fiscal-domicile-dispute-inter-cantonal-taxation-of-general-manager"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2017/fiscal-domicile-dispute-inter-cantonal-taxation-of-general-manager"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2017/fiscal-domicile-dispute-inter-cantonal-taxation-of-general-manager"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2017/fiscal-domicile-dispute-inter-cantonal-taxation-of-general-manager"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2017/fiscal-domicile-dispute-inter-cantonal-taxation-of-general-manager"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2016/british-national-s-dependent-parents-residence-permit-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2016/british-national-s-dependent-parents-residence-permit-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2016/british-national-s-dependent-parents-residence-permit-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2016/british-national-s-dependent-parents-residence-permit-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2016/british-national-s-dependent-parents-residence-permit-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2016/british-national-s-dependent-parents-residence-permit-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2015/restaurant-capacity-limit-challenged-over-kitchen-exit-suitability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2015/restaurant-capacity-limit-challenged-over-kitchen-exit-suitability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2015/restaurant-capacity-limit-challenged-over-kitchen-exit-suitability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2015/restaurant-capacity-limit-challenged-over-kitchen-exit-suitability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2015/restaurant-capacity-limit-challenged-over-kitchen-exit-suitability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2015/restaurant-capacity-limit-challenged-over-kitchen-exit-suitability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2014/school-district-assignment-appeal-inadmissibility-due-to-untimely-cost-advance-extension-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2014/school-district-assignment-appeal-inadmissibility-due-to-untimely-cost-advance-extension-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2014/school-district-assignment-appeal-inadmissibility-due-to-untimely-cost-advance-extension-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2014/school-district-assignment-appeal-inadmissibility-due-to-untimely-cost-advance-extension-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2014/school-district-assignment-appeal-inadmissibility-due-to-untimely-cost-advance-extension-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2014/school-district-assignment-appeal-inadmissibility-due-to-untimely-cost-advance-extension-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2013/tax-appeal-inadmissibility-due-to-unpaid-advance-court-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2013/tax-appeal-inadmissibility-due-to-unpaid-advance-court-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2013/tax-appeal-inadmissibility-due-to-unpaid-advance-court-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2013/tax-appeal-inadmissibility-due-to-unpaid-advance-court-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2013/tax-appeal-inadmissibility-due-to-unpaid-advance-court-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2013/tax-appeal-inadmissibility-due-to-unpaid-advance-court-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2012/accreditation-of-individual-study-cycles-by-unaccredited-institution-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2012/accreditation-of-individual-study-cycles-by-unaccredited-institution-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2012/accreditation-of-individual-study-cycles-by-unaccredited-institution-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2012/accreditation-of-individual-study-cycles-by-unaccredited-institution-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2012/accreditation-of-individual-study-cycles-by-unaccredited-institution-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2012/accreditation-of-individual-study-cycles-by-unaccredited-institution-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2011/disability-pension-taxation-upheld-over-unproven-military-exemption-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2011/disability-pension-taxation-upheld-over-unproven-military-exemption-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2011/disability-pension-taxation-upheld-over-unproven-military-exemption-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2011/disability-pension-taxation-upheld-over-unproven-military-exemption-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2011/disability-pension-taxation-upheld-over-unproven-military-exemption-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2011/disability-pension-taxation-upheld-over-unproven-military-exemption-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2010/ueberlingen-air-crash-victims-parents-moral-damages-claim-limitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2010/ueberlingen-air-crash-victims-parents-moral-damages-claim-limitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2010/ueberlingen-air-crash-victims-parents-moral-damages-claim-limitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2010/ueberlingen-air-crash-victims-parents-moral-damages-claim-limitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2010/ueberlingen-air-crash-victims-parents-moral-damages-claim-limitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2010/ueberlingen-air-crash-victims-parents-moral-damages-claim-limitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2009/tax-assessment-prescription-right-to-be-heard-and-discretionary-assessment-of-solarium-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2009/tax-assessment-prescription-right-to-be-heard-and-discretionary-assessment-of-solarium-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2009/tax-assessment-prescription-right-to-be-heard-and-discretionary-assessment-of-solarium-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2009/tax-assessment-prescription-right-to-be-heard-and-discretionary-assessment-of-solarium-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2009/tax-assessment-prescription-right-to-be-heard-and-discretionary-assessment-of-solarium-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2009/tax-assessment-prescription-right-to-be-heard-and-discretionary-assessment-of-solarium-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2008/taxpayer-appeal-dismissed-for-untimely-filing-despite-foreign-business-travel-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2008/taxpayer-appeal-dismissed-for-untimely-filing-despite-foreign-business-travel-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2008/taxpayer-appeal-dismissed-for-untimely-filing-despite-foreign-business-travel-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2008/taxpayer-appeal-dismissed-for-untimely-filing-despite-foreign-business-travel-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2008/taxpayer-appeal-dismissed-for-untimely-filing-despite-foreign-business-travel-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2008/taxpayer-appeal-dismissed-for-untimely-filing-despite-foreign-business-travel-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_301-2007/pet-owner-challenge-to-cost-of-seized-dogs-care-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2007/pet-owner-challenge-to-cost-of-seized-dogs-care-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_301-2007/pet-owner-challenge-to-cost-of-seized-dogs-care-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_301-2007/pet-owner-challenge-to-cost-of-seized-dogs-care-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_301-2007/pet-owner-challenge-to-cost-of-seized-dogs-care-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_301-2007/pet-owner-challenge-to-cost-of-seized-dogs-care-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2022/asylum-seeker-s-humanitarian-residence-permit-appeal-inadmissible-due-to-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2022/asylum-seeker-s-humanitarian-residence-permit-appeal-inadmissible-due-to-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2022/asylum-seeker-s-humanitarian-residence-permit-appeal-inadmissible-due-to-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2022/asylum-seeker-s-humanitarian-residence-permit-appeal-inadmissible-due-to-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2022/asylum-seeker-s-humanitarian-residence-permit-appeal-inadmissible-due-to-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2022/asylum-seeker-s-humanitarian-residence-permit-appeal-inadmissible-due-to-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2021/federal-supreme-court-decision-on-tax-appeal-following-successful-mutual-agreement-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2021/federal-supreme-court-decision-on-tax-appeal-following-successful-mutual-agreement-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2021/federal-supreme-court-decision-on-tax-appeal-following-successful-mutual-agreement-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2021/federal-supreme-court-decision-on-tax-appeal-following-successful-mutual-agreement-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2021/federal-supreme-court-decision-on-tax-appeal-following-successful-mutual-agreement-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2021/federal-supreme-court-decision-on-tax-appeal-following-successful-mutual-agreement-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2020/ivory-coast-citizen-s-appeal-for-residence-permit-renewal-denied-due-to-insufficient-marriage-duration-and-unsubstantiated-hardship-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2020/ivory-coast-citizen-s-appeal-for-residence-permit-renewal-denied-due-to-insufficient-marriage-duration-and-unsubstantiated-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2020/ivory-coast-citizen-s-appeal-for-residence-permit-renewal-denied-due-to-insufficient-marriage-duration-and-unsubstantiated-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2020/ivory-coast-citizen-s-appeal-for-residence-permit-renewal-denied-due-to-insufficient-marriage-duration-and-unsubstantiated-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2020/ivory-coast-citizen-s-appeal-for-residence-permit-renewal-denied-due-to-insufficient-marriage-duration-and-unsubstantiated-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2020/ivory-coast-citizen-s-appeal-for-residence-permit-renewal-denied-due-to-insufficient-marriage-duration-and-unsubstantiated-hardship-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2019/swiss-citizen-s-bar-trainee-registration-denied-due-to-insufficient-foundational-swiss-law-knowledge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2019/swiss-citizen-s-bar-trainee-registration-denied-due-to-insufficient-foundational-swiss-law-knowledge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2019/swiss-citizen-s-bar-trainee-registration-denied-due-to-insufficient-foundational-swiss-law-knowledge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2019/swiss-citizen-s-bar-trainee-registration-denied-due-to-insufficient-foundational-swiss-law-knowledge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2019/swiss-citizen-s-bar-trainee-registration-denied-due-to-insufficient-foundational-swiss-law-knowledge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2019/swiss-citizen-s-bar-trainee-registration-denied-due-to-insufficient-foundational-swiss-law-knowledge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2018/valuation-of-imputed-rental-value-and-detached-house-surcharge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2018/valuation-of-imputed-rental-value-and-detached-house-surcharge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2018/valuation-of-imputed-rental-value-and-detached-house-surcharge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2018/valuation-of-imputed-rental-value-and-detached-house-surcharge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2018/valuation-of-imputed-rental-value-and-detached-house-surcharge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2018/valuation-of-imputed-rental-value-and-detached-house-surcharge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2017/company-tax-appeal-reinstatement-denial-due-to-insufficient-proof-of-incapacity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2017/company-tax-appeal-reinstatement-denial-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2017/company-tax-appeal-reinstatement-denial-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2017/company-tax-appeal-reinstatement-denial-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2017/company-tax-appeal-reinstatement-denial-due-to-insufficient-proof-of-incapacity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2017/company-tax-appeal-reinstatement-denial-due-to-insufficient-proof-of-incapacity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2016/kosovan-national-vs-switzerland-revocation-of-settlement-permit-for-attempted-rape</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2016/kosovan-national-vs-switzerland-revocation-of-settlement-permit-for-attempted-rape"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2016/kosovan-national-vs-switzerland-revocation-of-settlement-permit-for-attempted-rape"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2016/kosovan-national-vs-switzerland-revocation-of-settlement-permit-for-attempted-rape"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2016/kosovan-national-vs-switzerland-revocation-of-settlement-permit-for-attempted-rape"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2016/kosovan-national-vs-switzerland-revocation-of-settlement-permit-for-attempted-rape"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2015/moroccan-national-s-appeal-against-refusal-of-preparatory-residence-permit-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2015/moroccan-national-s-appeal-against-refusal-of-preparatory-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2015/moroccan-national-s-appeal-against-refusal-of-preparatory-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2015/moroccan-national-s-appeal-against-refusal-of-preparatory-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2015/moroccan-national-s-appeal-against-refusal-of-preparatory-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2015/moroccan-national-s-appeal-against-refusal-of-preparatory-residence-permit-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2014/shopping-center-area-network-electricity-supply-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2014/shopping-center-area-network-electricity-supply-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2014/shopping-center-area-network-electricity-supply-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2014/shopping-center-area-network-electricity-supply-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2014/shopping-center-area-network-electricity-supply-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2014/shopping-center-area-network-electricity-supply-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2013/kosovar-national-v-switzerland-denial-of-residence-permit-renewal-due-to-lack-of-integration-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2013/kosovar-national-v-switzerland-denial-of-residence-permit-renewal-due-to-lack-of-integration-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2013/kosovar-national-v-switzerland-denial-of-residence-permit-renewal-due-to-lack-of-integration-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2013/kosovar-national-v-switzerland-denial-of-residence-permit-renewal-due-to-lack-of-integration-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2013/kosovar-national-v-switzerland-denial-of-residence-permit-renewal-due-to-lack-of-integration-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2013/kosovar-national-v-switzerland-denial-of-residence-permit-renewal-due-to-lack-of-integration-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2011/tunisian-national-s-residency-permit-revocation-upheld-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2011/tunisian-national-s-residency-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2011/tunisian-national-s-residency-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2011/tunisian-national-s-residency-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2011/tunisian-national-s-residency-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2011/tunisian-national-s-residency-permit-revocation-upheld-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2010/ueberlingen-collision-victim-s-appeal-for-increased-damages-rejected-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2010/ueberlingen-collision-victim-s-appeal-for-increased-damages-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2010/ueberlingen-collision-victim-s-appeal-for-increased-damages-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2010/ueberlingen-collision-victim-s-appeal-for-increased-damages-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2010/ueberlingen-collision-victim-s-appeal-for-increased-damages-rejected-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2010/ueberlingen-collision-victim-s-appeal-for-increased-damages-rejected-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2009/inheritance-tax-debt-deduction-for-foreign-domiciled-decedent-s-geneva-real-estate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2009/inheritance-tax-debt-deduction-for-foreign-domiciled-decedent-s-geneva-real-estate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2009/inheritance-tax-debt-deduction-for-foreign-domiciled-decedent-s-geneva-real-estate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2009/inheritance-tax-debt-deduction-for-foreign-domiciled-decedent-s-geneva-real-estate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2009/inheritance-tax-debt-deduction-for-foreign-domiciled-decedent-s-geneva-real-estate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2009/inheritance-tax-debt-deduction-for-foreign-domiciled-decedent-s-geneva-real-estate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2008/cameroonian-national-residency-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2008/cameroonian-national-residency-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2008/cameroonian-national-residency-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2008/cameroonian-national-residency-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2008/cameroonian-national-residency-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2008/cameroonian-national-residency-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_300-2007/lack-of-standing-for-prisoner-challenging-procedural-closure-after-withdrawal-of-wife-s-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2007/lack-of-standing-for-prisoner-challenging-procedural-closure-after-withdrawal-of-wife-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_300-2007/lack-of-standing-for-prisoner-challenging-procedural-closure-after-withdrawal-of-wife-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_300-2007/lack-of-standing-for-prisoner-challenging-procedural-closure-after-withdrawal-of-wife-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_300-2007/lack-of-standing-for-prisoner-challenging-procedural-closure-after-withdrawal-of-wife-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_300-2007/lack-of-standing-for-prisoner-challenging-procedural-closure-after-withdrawal-of-wife-s-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2024/taxi-driver-license-appeal-dismissed-for-untimely-filing-and-defective-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2024/taxi-driver-license-appeal-dismissed-for-untimely-filing-and-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2024/taxi-driver-license-appeal-dismissed-for-untimely-filing-and-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2024/taxi-driver-license-appeal-dismissed-for-untimely-filing-and-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2024/taxi-driver-license-appeal-dismissed-for-untimely-filing-and-defective-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2024/taxi-driver-license-appeal-dismissed-for-untimely-filing-and-defective-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2023/father-denied-subsequent-family-reunification-after-expiry-of-statutory-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2023/father-denied-subsequent-family-reunification-after-expiry-of-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2023/father-denied-subsequent-family-reunification-after-expiry-of-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2023/father-denied-subsequent-family-reunification-after-expiry-of-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2023/father-denied-subsequent-family-reunification-after-expiry-of-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2023/father-denied-subsequent-family-reunification-after-expiry-of-statutory-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sexual-coercion-conviction-and-long-term-social-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sexual-coercion-conviction-and-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sexual-coercion-conviction-and-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sexual-coercion-conviction-and-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sexual-coercion-conviction-and-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sexual-coercion-conviction-and-long-term-social-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2021/complaint-against-covid-19-measures-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2021/complaint-against-covid-19-measures-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2021/complaint-against-covid-19-measures-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2021/complaint-against-covid-19-measures-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2021/complaint-against-covid-19-measures-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2021/complaint-against-covid-19-measures-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2020/azeri-national-s-appeal-regarding-residence-permit-extension-inadmissible-due-to-lack-of-right-to-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2020/azeri-national-s-appeal-regarding-residence-permit-extension-inadmissible-due-to-lack-of-right-to-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2020/azeri-national-s-appeal-regarding-residence-permit-extension-inadmissible-due-to-lack-of-right-to-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2020/azeri-national-s-appeal-regarding-residence-permit-extension-inadmissible-due-to-lack-of-right-to-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2020/azeri-national-s-appeal-regarding-residence-permit-extension-inadmissible-due-to-lack-of-right-to-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2020/azeri-national-s-appeal-regarding-residence-permit-extension-inadmissible-due-to-lack-of-right-to-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2019/company-v-cantonal-tax-authority-loss-offset-against-real-estate-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2019/company-v-cantonal-tax-authority-loss-offset-against-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2019/company-v-cantonal-tax-authority-loss-offset-against-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2019/company-v-cantonal-tax-authority-loss-offset-against-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2019/company-v-cantonal-tax-authority-loss-offset-against-real-estate-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2019/company-v-cantonal-tax-authority-loss-offset-against-real-estate-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2018/expulsion-of-gambian-national-despite-registered-partnership-due-to-serious-criminal-history-and-lack-of-persecution-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2018/expulsion-of-gambian-national-despite-registered-partnership-due-to-serious-criminal-history-and-lack-of-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2018/expulsion-of-gambian-national-despite-registered-partnership-due-to-serious-criminal-history-and-lack-of-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2018/expulsion-of-gambian-national-despite-registered-partnership-due-to-serious-criminal-history-and-lack-of-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2018/expulsion-of-gambian-national-despite-registered-partnership-due-to-serious-criminal-history-and-lack-of-persecution-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2018/expulsion-of-gambian-national-despite-registered-partnership-due-to-serious-criminal-history-and-lack-of-persecution-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2017/federal-supreme-court-ruling-on-timely-submission-of-evidence-in-tax-objection-to-estimated-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2017/federal-supreme-court-ruling-on-timely-submission-of-evidence-in-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2017/federal-supreme-court-ruling-on-timely-submission-of-evidence-in-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2017/federal-supreme-court-ruling-on-timely-submission-of-evidence-in-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2017/federal-supreme-court-ruling-on-timely-submission-of-evidence-in-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2017/federal-supreme-court-ruling-on-timely-submission-of-evidence-in-tax-objection-to-estimated-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2016/cameroonian-national-vs-state-secretariat-for-migration-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2016/cameroonian-national-vs-state-secretariat-for-migration-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2016/cameroonian-national-vs-state-secretariat-for-migration-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2016/cameroonian-national-vs-state-secretariat-for-migration-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2016/cameroonian-national-vs-state-secretariat-for-migration-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2016/cameroonian-national-vs-state-secretariat-for-migration-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2014/swiss-supreme-court-upholds-deportation-over-marriage-rights-due-to-attempted-homicide-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2014/swiss-supreme-court-upholds-deportation-over-marriage-rights-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2014/swiss-supreme-court-upholds-deportation-over-marriage-rights-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2014/swiss-supreme-court-upholds-deportation-over-marriage-rights-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2014/swiss-supreme-court-upholds-deportation-over-marriage-rights-due-to-attempted-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2014/swiss-supreme-court-upholds-deportation-over-marriage-rights-due-to-attempted-homicide-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2013/residence-permit-non-renewal-upheld-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2013/residence-permit-non-renewal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2013/residence-permit-non-renewal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2013/residence-permit-non-renewal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2013/residence-permit-non-renewal-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2013/residence-permit-non-renewal-upheld-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2012/moroccan-national-v-switzerland-balancing-family-life-and-residence-permit-renewal-after-spouse-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2012/moroccan-national-v-switzerland-balancing-family-life-and-residence-permit-renewal-after-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2012/moroccan-national-v-switzerland-balancing-family-life-and-residence-permit-renewal-after-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2012/moroccan-national-v-switzerland-balancing-family-life-and-residence-permit-renewal-after-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2012/moroccan-national-v-switzerland-balancing-family-life-and-residence-permit-renewal-after-spouse-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2012/moroccan-national-v-switzerland-balancing-family-life-and-residence-permit-renewal-after-spouse-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2011/finma-liquidation-and-deposit-solicitation-ban-upheld-against-fina-group-for-aiding-infina-pyramid-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2011/finma-liquidation-and-deposit-solicitation-ban-upheld-against-fina-group-for-aiding-infina-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2011/finma-liquidation-and-deposit-solicitation-ban-upheld-against-fina-group-for-aiding-infina-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2011/finma-liquidation-and-deposit-solicitation-ban-upheld-against-fina-group-for-aiding-infina-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2011/finma-liquidation-and-deposit-solicitation-ban-upheld-against-fina-group-for-aiding-infina-pyramid-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2011/finma-liquidation-and-deposit-solicitation-ban-upheld-against-fina-group-for-aiding-infina-pyramid-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2010/trust-company-v-cantonal-tax-office-constructive-dividends-and-deductibility-of-consultancy-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2010/trust-company-v-cantonal-tax-office-constructive-dividends-and-deductibility-of-consultancy-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2010/trust-company-v-cantonal-tax-office-constructive-dividends-and-deductibility-of-consultancy-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2010/trust-company-v-cantonal-tax-office-constructive-dividends-and-deductibility-of-consultancy-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2010/trust-company-v-cantonal-tax-office-constructive-dividends-and-deductibility-of-consultancy-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2010/trust-company-v-cantonal-tax-office-constructive-dividends-and-deductibility-of-consultancy-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2009/somali-national-s-residency-refusal-upheld-despite-swiss-children-due-to-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2009/somali-national-s-residency-refusal-upheld-despite-swiss-children-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2009/somali-national-s-residency-refusal-upheld-despite-swiss-children-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2009/somali-national-s-residency-refusal-upheld-despite-swiss-children-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2009/somali-national-s-residency-refusal-upheld-despite-swiss-children-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2009/somali-national-s-residency-refusal-upheld-despite-swiss-children-due-to-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2008/zurich-half-rate-profit-taxation-and-federal-tax-harmonization-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2008/zurich-half-rate-profit-taxation-and-federal-tax-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2008/zurich-half-rate-profit-taxation-and-federal-tax-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2008/zurich-half-rate-profit-taxation-and-federal-tax-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2008/zurich-half-rate-profit-taxation-and-federal-tax-harmonization-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2008/zurich-half-rate-profit-taxation-and-federal-tax-harmonization-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_30-2007/federal-supreme-court-upholds-detention-for-removal-of-malian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2007/federal-supreme-court-upholds-detention-for-removal-of-malian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_30-2007/federal-supreme-court-upholds-detention-for-removal-of-malian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_30-2007/federal-supreme-court-upholds-detention-for-removal-of-malian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_30-2007/federal-supreme-court-upholds-detention-for-removal-of-malian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_30-2007/federal-supreme-court-upholds-detention-for-removal-of-malian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2025/massage-parlor-closure-upheld-despite-operator-s-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2025/massage-parlor-closure-upheld-despite-operator-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2025/massage-parlor-closure-upheld-despite-operator-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2025/massage-parlor-closure-upheld-despite-operator-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2025/massage-parlor-closure-upheld-despite-operator-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2025/massage-parlor-closure-upheld-despite-operator-s-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2023/swiss-federal-supreme-court-residence-permit-non-renewal-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2023/swiss-federal-supreme-court-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2023/swiss-federal-supreme-court-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2023/swiss-federal-supreme-court-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2023/swiss-federal-supreme-court-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2023/swiss-federal-supreme-court-residence-permit-non-renewal-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2022/swiss-federal-supreme-court-upholds-re-assessment-of-import-duties-for-bypassed-customs-procedures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2022/swiss-federal-supreme-court-upholds-re-assessment-of-import-duties-for-bypassed-customs-procedures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2022/swiss-federal-supreme-court-upholds-re-assessment-of-import-duties-for-bypassed-customs-procedures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2022/swiss-federal-supreme-court-upholds-re-assessment-of-import-duties-for-bypassed-customs-procedures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2022/swiss-federal-supreme-court-upholds-re-assessment-of-import-duties-for-bypassed-customs-procedures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2022/swiss-federal-supreme-court-upholds-re-assessment-of-import-duties-for-bypassed-customs-procedures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2021/revocation-of-settlement-permit-due-to-serious-violent-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2021/revocation-of-settlement-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2021/revocation-of-settlement-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2021/revocation-of-settlement-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2021/revocation-of-settlement-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2021/revocation-of-settlement-permit-due-to-serious-violent-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2020/petitioner-s-appeal-against-curator-denial-of-justice-ruled-inadmissible-due-to-lack-of-legitimate-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2020/petitioner-s-appeal-against-curator-denial-of-justice-ruled-inadmissible-due-to-lack-of-legitimate-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2020/petitioner-s-appeal-against-curator-denial-of-justice-ruled-inadmissible-due-to-lack-of-legitimate-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2020/petitioner-s-appeal-against-curator-denial-of-justice-ruled-inadmissible-due-to-lack-of-legitimate-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2020/petitioner-s-appeal-against-curator-denial-of-justice-ruled-inadmissible-due-to-lack-of-legitimate-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2020/petitioner-s-appeal-against-curator-denial-of-justice-ruled-inadmissible-due-to-lack-of-legitimate-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2019/swiss-federal-supreme-court-tax-reassessment-and-evasion-penalty-2003-2007</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2019/swiss-federal-supreme-court-tax-reassessment-and-evasion-penalty-2003-2007"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2019/swiss-federal-supreme-court-tax-reassessment-and-evasion-penalty-2003-2007"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2019/swiss-federal-supreme-court-tax-reassessment-and-evasion-penalty-2003-2007"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2019/swiss-federal-supreme-court-tax-reassessment-and-evasion-penalty-2003-2007"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2019/swiss-federal-supreme-court-tax-reassessment-and-evasion-penalty-2003-2007"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2018/kosovan-national-expulsion-appeal-regarding-sham-marriage-allegations-and-procedural-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2018/kosovan-national-expulsion-appeal-regarding-sham-marriage-allegations-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2018/kosovan-national-expulsion-appeal-regarding-sham-marriage-allegations-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2018/kosovan-national-expulsion-appeal-regarding-sham-marriage-allegations-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2018/kosovan-national-expulsion-appeal-regarding-sham-marriage-allegations-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2018/kosovan-national-expulsion-appeal-regarding-sham-marriage-allegations-and-procedural-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2016/revocation-of-taxi-licenses-for-repeated-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2016/revocation-of-taxi-licenses-for-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2016/revocation-of-taxi-licenses-for-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2016/revocation-of-taxi-licenses-for-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2016/revocation-of-taxi-licenses-for-repeated-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2016/revocation-of-taxi-licenses-for-repeated-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2015/german-national-v-cantonal-migration-office-residence-permit-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2015/german-national-v-cantonal-migration-office-residence-permit-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2015/german-national-v-cantonal-migration-office-residence-permit-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2015/german-national-v-cantonal-migration-office-residence-permit-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2015/german-national-v-cantonal-migration-office-residence-permit-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2015/german-national-v-cantonal-migration-office-residence-permit-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2014/supreme-court-upholds-cantonal-tax-assessment-on-real-estate-capital-gains-involving-2004-reacquisition-post-1972-expropriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2014/supreme-court-upholds-cantonal-tax-assessment-on-real-estate-capital-gains-involving-2004-reacquisition-post-1972-expropriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2014/supreme-court-upholds-cantonal-tax-assessment-on-real-estate-capital-gains-involving-2004-reacquisition-post-1972-expropriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2014/supreme-court-upholds-cantonal-tax-assessment-on-real-estate-capital-gains-involving-2004-reacquisition-post-1972-expropriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2014/supreme-court-upholds-cantonal-tax-assessment-on-real-estate-capital-gains-involving-2004-reacquisition-post-1972-expropriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2014/supreme-court-upholds-cantonal-tax-assessment-on-real-estate-capital-gains-involving-2004-reacquisition-post-1972-expropriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2013/inadmissibility-of-appeal-regarding-ad-hoc-judge-designation-and-state-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2013/inadmissibility-of-appeal-regarding-ad-hoc-judge-designation-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2013/inadmissibility-of-appeal-regarding-ad-hoc-judge-designation-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2013/inadmissibility-of-appeal-regarding-ad-hoc-judge-designation-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2013/inadmissibility-of-appeal-regarding-ad-hoc-judge-designation-and-state-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2013/inadmissibility-of-appeal-regarding-ad-hoc-judge-designation-and-state-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2012/federal-supreme-court-sham-marriage-residency-permit-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2012/federal-supreme-court-sham-marriage-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2012/federal-supreme-court-sham-marriage-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2012/federal-supreme-court-sham-marriage-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2012/federal-supreme-court-sham-marriage-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2012/federal-supreme-court-sham-marriage-residency-permit-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2011/appeal-dismissed-for-insufficient-justification-regarding-denial-of-legal-aid-in-vat-estimate-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2011/appeal-dismissed-for-insufficient-justification-regarding-denial-of-legal-aid-in-vat-estimate-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2011/appeal-dismissed-for-insufficient-justification-regarding-denial-of-legal-aid-in-vat-estimate-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2011/appeal-dismissed-for-insufficient-justification-regarding-denial-of-legal-aid-in-vat-estimate-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2011/appeal-dismissed-for-insufficient-justification-regarding-denial-of-legal-aid-in-vat-estimate-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2011/appeal-dismissed-for-insufficient-justification-regarding-denial-of-legal-aid-in-vat-estimate-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2010/canton-tax-authority-v-taxpayers-on-pension-fund-buy-in-deduction-under-transitional-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2010/canton-tax-authority-v-taxpayers-on-pension-fund-buy-in-deduction-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2010/canton-tax-authority-v-taxpayers-on-pension-fund-buy-in-deduction-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2010/canton-tax-authority-v-taxpayers-on-pension-fund-buy-in-deduction-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2010/canton-tax-authority-v-taxpayers-on-pension-fund-buy-in-deduction-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2010/canton-tax-authority-v-taxpayers-on-pension-fund-buy-in-deduction-under-transitional-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2009/tax-assessment-dispute-arising-from-deficient-partnership-bookkeeping</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2009/tax-assessment-dispute-arising-from-deficient-partnership-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2009/tax-assessment-dispute-arising-from-deficient-partnership-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2009/tax-assessment-dispute-arising-from-deficient-partnership-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2009/tax-assessment-dispute-arising-from-deficient-partnership-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2009/tax-assessment-dispute-arising-from-deficient-partnership-bookkeeping"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2008/father-denied-child-dependency-deduction-despite-joint-custody-due-to-child-support-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2008/father-denied-child-dependency-deduction-despite-joint-custody-due-to-child-support-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2008/father-denied-child-dependency-deduction-despite-joint-custody-due-to-child-support-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2008/father-denied-child-dependency-deduction-despite-joint-custody-due-to-child-support-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2008/father-denied-child-dependency-deduction-despite-joint-custody-due-to-child-support-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2008/father-denied-child-dependency-deduction-despite-joint-custody-due-to-child-support-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_3-2007/swiss-federal-tribunal-upholds-revocation-of-residence-permit-post-separation-and-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2007/swiss-federal-tribunal-upholds-revocation-of-residence-permit-post-separation-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_3-2007/swiss-federal-tribunal-upholds-revocation-of-residence-permit-post-separation-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_3-2007/swiss-federal-tribunal-upholds-revocation-of-residence-permit-post-separation-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_3-2007/swiss-federal-tribunal-upholds-revocation-of-residence-permit-post-separation-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_3-2007/swiss-federal-tribunal-upholds-revocation-of-residence-permit-post-separation-and-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2025/federal-supreme-court-dismisses-appeal-due-to-lack-of-standing-and-insufficient-substantiation-in-remuneration-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2025/federal-supreme-court-dismisses-appeal-due-to-lack-of-standing-and-insufficient-substantiation-in-remuneration-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2025/federal-supreme-court-dismisses-appeal-due-to-lack-of-standing-and-insufficient-substantiation-in-remuneration-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2025/federal-supreme-court-dismisses-appeal-due-to-lack-of-standing-and-insufficient-substantiation-in-remuneration-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2025/federal-supreme-court-dismisses-appeal-due-to-lack-of-standing-and-insufficient-substantiation-in-remuneration-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2025/federal-supreme-court-dismisses-appeal-due-to-lack-of-standing-and-insufficient-substantiation-in-remuneration-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2024/inadmissibility-of-appeal-against-interlocutory-ruling-on-quantification-of-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2024/inadmissibility-of-appeal-against-interlocutory-ruling-on-quantification-of-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2024/inadmissibility-of-appeal-against-interlocutory-ruling-on-quantification-of-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2024/inadmissibility-of-appeal-against-interlocutory-ruling-on-quantification-of-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2024/inadmissibility-of-appeal-against-interlocutory-ruling-on-quantification-of-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2024/inadmissibility-of-appeal-against-interlocutory-ruling-on-quantification-of-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2023/applicant-v-cantonal-court-veterinary-school-entrance-exam-accommodation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2023/applicant-v-cantonal-court-veterinary-school-entrance-exam-accommodation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2023/applicant-v-cantonal-court-veterinary-school-entrance-exam-accommodation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2023/applicant-v-cantonal-court-veterinary-school-entrance-exam-accommodation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2023/applicant-v-cantonal-court-veterinary-school-entrance-exam-accommodation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2023/applicant-v-cantonal-court-veterinary-school-entrance-exam-accommodation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2022/swiss-supreme-court-upholds-mutual-assistance-in-tax-dispute-over-bank-information-with-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2022/swiss-supreme-court-upholds-mutual-assistance-in-tax-dispute-over-bank-information-with-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2022/swiss-supreme-court-upholds-mutual-assistance-in-tax-dispute-over-bank-information-with-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2022/swiss-supreme-court-upholds-mutual-assistance-in-tax-dispute-over-bank-information-with-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2022/swiss-supreme-court-upholds-mutual-assistance-in-tax-dispute-over-bank-information-with-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2022/swiss-supreme-court-upholds-mutual-assistance-in-tax-dispute-over-bank-information-with-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2021/swiss-insurance-company-v-federal-tax-administration-early-redemption-tax-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2021/swiss-insurance-company-v-federal-tax-administration-early-redemption-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2021/swiss-insurance-company-v-federal-tax-administration-early-redemption-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2021/swiss-insurance-company-v-federal-tax-administration-early-redemption-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2021/swiss-insurance-company-v-federal-tax-administration-early-redemption-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2021/swiss-insurance-company-v-federal-tax-administration-early-redemption-tax-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2020/taxpayer-appeal-dismissed-untimely-reinstatement-request-and-failure-to-challenge-all-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2020/taxpayer-appeal-dismissed-untimely-reinstatement-request-and-failure-to-challenge-all-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2020/taxpayer-appeal-dismissed-untimely-reinstatement-request-and-failure-to-challenge-all-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2020/taxpayer-appeal-dismissed-untimely-reinstatement-request-and-failure-to-challenge-all-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2020/taxpayer-appeal-dismissed-untimely-reinstatement-request-and-failure-to-challenge-all-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2020/taxpayer-appeal-dismissed-untimely-reinstatement-request-and-failure-to-challenge-all-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2019/brothers-real-estate-income-classification-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2019/brothers-real-estate-income-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2019/brothers-real-estate-income-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2019/brothers-real-estate-income-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2019/brothers-real-estate-income-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2019/brothers-real-estate-income-classification-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2018/landowner-challenge-to-cadastral-surveying-fee-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2018/landowner-challenge-to-cadastral-surveying-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2018/landowner-challenge-to-cadastral-surveying-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2018/landowner-challenge-to-cadastral-surveying-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2018/landowner-challenge-to-cadastral-surveying-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2018/landowner-challenge-to-cadastral-surveying-fee-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2017/foreign-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2017/foreign-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2017/foreign-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2017/foreign-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2017/foreign-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2017/foreign-national-expulsion-upheld-despite-family-ties-due-to-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2014/tunisian-national-s-challenge-to-residence-and-establishment-permit-denial-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2014/tunisian-national-s-challenge-to-residence-and-establishment-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2014/tunisian-national-s-challenge-to-residence-and-establishment-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2014/tunisian-national-s-challenge-to-residence-and-establishment-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2014/tunisian-national-s-challenge-to-residence-and-establishment-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2014/tunisian-national-s-challenge-to-residence-and-establishment-permit-denial-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2013/german-national-residence-permit-refusal-and-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2013/german-national-residence-permit-refusal-and-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2013/german-national-residence-permit-refusal-and-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2013/german-national-residence-permit-refusal-and-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2013/german-national-residence-permit-refusal-and-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2013/german-national-residence-permit-refusal-and-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2012/settlement-permit-revocation-for-sham-marriage-and-concealed-foreign-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2012/settlement-permit-revocation-for-sham-marriage-and-concealed-foreign-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2012/settlement-permit-revocation-for-sham-marriage-and-concealed-foreign-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2012/settlement-permit-revocation-for-sham-marriage-and-concealed-foreign-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2012/settlement-permit-revocation-for-sham-marriage-and-concealed-foreign-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2012/settlement-permit-revocation-for-sham-marriage-and-concealed-foreign-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2011/appeal-against-dismissal-for-failure-to-pay-advance-fee-and-lack-of-reasoned-submission-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2011/appeal-against-dismissal-for-failure-to-pay-advance-fee-and-lack-of-reasoned-submission-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2011/appeal-against-dismissal-for-failure-to-pay-advance-fee-and-lack-of-reasoned-submission-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2011/appeal-against-dismissal-for-failure-to-pay-advance-fee-and-lack-of-reasoned-submission-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2011/appeal-against-dismissal-for-failure-to-pay-advance-fee-and-lack-of-reasoned-submission-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2011/appeal-against-dismissal-for-failure-to-pay-advance-fee-and-lack-of-reasoned-submission-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2010/ueberlingen-air-crash-compensation-appeal-regarding-damages-and-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2010/ueberlingen-air-crash-compensation-appeal-regarding-damages-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2010/ueberlingen-air-crash-compensation-appeal-regarding-damages-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2010/ueberlingen-air-crash-compensation-appeal-regarding-damages-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2010/ueberlingen-air-crash-compensation-appeal-regarding-damages-and-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2010/ueberlingen-air-crash-compensation-appeal-regarding-damages-and-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2009/corporations-v-tax-administration-regarding-input-vat-deduction-for-futures-hedging-transactions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2009/corporations-v-tax-administration-regarding-input-vat-deduction-for-futures-hedging-transactions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2009/corporations-v-tax-administration-regarding-input-vat-deduction-for-futures-hedging-transactions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2009/corporations-v-tax-administration-regarding-input-vat-deduction-for-futures-hedging-transactions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2009/corporations-v-tax-administration-regarding-input-vat-deduction-for-futures-hedging-transactions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2009/corporations-v-tax-administration-regarding-input-vat-deduction-for-futures-hedging-transactions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2008/turkish-national-s-residence-permit-denied-despite-marriage-due-to-heinous-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2008/turkish-national-s-residence-permit-denied-despite-marriage-due-to-heinous-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2008/turkish-national-s-residence-permit-denied-despite-marriage-due-to-heinous-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2008/turkish-national-s-residence-permit-denied-despite-marriage-due-to-heinous-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2008/turkish-national-s-residence-permit-denied-despite-marriage-due-to-heinous-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2008/turkish-national-s-residence-permit-denied-despite-marriage-due-to-heinous-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_299-2007/taxation-of-invalidity-insurance-pension-under-revised-military-insurance-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2007/taxation-of-invalidity-insurance-pension-under-revised-military-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_299-2007/taxation-of-invalidity-insurance-pension-under-revised-military-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_299-2007/taxation-of-invalidity-insurance-pension-under-revised-military-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_299-2007/taxation-of-invalidity-insurance-pension-under-revised-military-insurance-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_299-2007/taxation-of-invalidity-insurance-pension-under-revised-military-insurance-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2024/cantonal-office-v-appellant-employer-status-for-domestic-workers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2024/cantonal-office-v-appellant-employer-status-for-domestic-workers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2024/cantonal-office-v-appellant-employer-status-for-domestic-workers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2024/cantonal-office-v-appellant-employer-status-for-domestic-workers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2024/cantonal-office-v-appellant-employer-status-for-domestic-workers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2024/cantonal-office-v-appellant-employer-status-for-domestic-workers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2023/kosovan-national-v-switzerland-refusal-of-residence-permit-and-removal-order-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2023/kosovan-national-v-switzerland-refusal-of-residence-permit-and-removal-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2023/kosovan-national-v-switzerland-refusal-of-residence-permit-and-removal-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2023/kosovan-national-v-switzerland-refusal-of-residence-permit-and-removal-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2023/kosovan-national-v-switzerland-refusal-of-residence-permit-and-removal-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2023/kosovan-national-v-switzerland-refusal-of-residence-permit-and-removal-order-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2022/filipino-national-s-residence-permit-revocation-upheld-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2022/filipino-national-s-residence-permit-revocation-upheld-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2022/filipino-national-s-residence-permit-revocation-upheld-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2022/filipino-national-s-residence-permit-revocation-upheld-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2022/filipino-national-s-residence-permit-revocation-upheld-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2022/filipino-national-s-residence-permit-revocation-upheld-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2021/dispute-over-notary-and-land-registry-fees-for-property-transfer-with-reserved-usufruct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2021/dispute-over-notary-and-land-registry-fees-for-property-transfer-with-reserved-usufruct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2021/dispute-over-notary-and-land-registry-fees-for-property-transfer-with-reserved-usufruct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2021/dispute-over-notary-and-land-registry-fees-for-property-transfer-with-reserved-usufruct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2021/dispute-over-notary-and-land-registry-fees-for-property-transfer-with-reserved-usufruct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2021/dispute-over-notary-and-land-registry-fees-for-property-transfer-with-reserved-usufruct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2020/federal-supreme-court-dismisses-appeal-against-fine-for-attempted-tax-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2020/federal-supreme-court-dismisses-appeal-against-fine-for-attempted-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2020/federal-supreme-court-dismisses-appeal-against-fine-for-attempted-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2020/federal-supreme-court-dismisses-appeal-against-fine-for-attempted-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2020/federal-supreme-court-dismisses-appeal-against-fine-for-attempted-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2020/federal-supreme-court-dismisses-appeal-against-fine-for-attempted-tax-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2019/tax-classification-of-real-estate-proceeds-and-rental-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2019/tax-classification-of-real-estate-proceeds-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2019/tax-classification-of-real-estate-proceeds-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2019/tax-classification-of-real-estate-proceeds-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2019/tax-classification-of-real-estate-proceeds-and-rental-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2019/tax-classification-of-real-estate-proceeds-and-rental-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2018/federal-court-on-procedural-cost-advance-for-fee-exemption-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2018/federal-court-on-procedural-cost-advance-for-fee-exemption-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2018/federal-court-on-procedural-cost-advance-for-fee-exemption-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2018/federal-court-on-procedural-cost-advance-for-fee-exemption-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2018/federal-court-on-procedural-cost-advance-for-fee-exemption-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2018/federal-court-on-procedural-cost-advance-for-fee-exemption-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2017/malian-national-v-swiss-authorities-successful-integration-for-independent-residence-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2017/malian-national-v-swiss-authorities-successful-integration-for-independent-residence-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2017/malian-national-v-swiss-authorities-successful-integration-for-independent-residence-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2017/malian-national-v-swiss-authorities-successful-integration-for-independent-residence-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2017/malian-national-v-swiss-authorities-successful-integration-for-independent-residence-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2017/malian-national-v-swiss-authorities-successful-integration-for-independent-residence-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2016/appellant-v-cantonal-tax-court-on-recusation-revision-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2016/appellant-v-cantonal-tax-court-on-recusation-revision-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2016/appellant-v-cantonal-tax-court-on-recusation-revision-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2016/appellant-v-cantonal-tax-court-on-recusation-revision-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2016/appellant-v-cantonal-tax-court-on-recusation-revision-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2016/appellant-v-cantonal-tax-court-on-recusation-revision-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2015/tax-jurisdiction-for-accident-indemnity-payment-based-on-payment-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2015/tax-jurisdiction-for-accident-indemnity-payment-based-on-payment-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2015/tax-jurisdiction-for-accident-indemnity-payment-based-on-payment-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2015/tax-jurisdiction-for-accident-indemnity-payment-based-on-payment-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2015/tax-jurisdiction-for-accident-indemnity-payment-based-on-payment-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2015/tax-jurisdiction-for-accident-indemnity-payment-based-on-payment-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2014/bangladeshi-national-residence-permit-renewal-refused-due-to-lack-of-successful-integration-and-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2014/bangladeshi-national-residence-permit-renewal-refused-due-to-lack-of-successful-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2014/bangladeshi-national-residence-permit-renewal-refused-due-to-lack-of-successful-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2014/bangladeshi-national-residence-permit-renewal-refused-due-to-lack-of-successful-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2014/bangladeshi-national-residence-permit-renewal-refused-due-to-lack-of-successful-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2014/bangladeshi-national-residence-permit-renewal-refused-due-to-lack-of-successful-integration-and-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2013/purchasers-v-municipality-regarding-misrepresented-zoning-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2013/purchasers-v-municipality-regarding-misrepresented-zoning-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2013/purchasers-v-municipality-regarding-misrepresented-zoning-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2013/purchasers-v-municipality-regarding-misrepresented-zoning-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2013/purchasers-v-municipality-regarding-misrepresented-zoning-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2013/purchasers-v-municipality-regarding-misrepresented-zoning-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2011/asylum-seeker-s-detention-upheld-pending-expulsion-due-to-drug-trafficking-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2011/asylum-seeker-s-detention-upheld-pending-expulsion-due-to-drug-trafficking-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2011/asylum-seeker-s-detention-upheld-pending-expulsion-due-to-drug-trafficking-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2011/asylum-seeker-s-detention-upheld-pending-expulsion-due-to-drug-trafficking-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2011/asylum-seeker-s-detention-upheld-pending-expulsion-due-to-drug-trafficking-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2011/asylum-seeker-s-detention-upheld-pending-expulsion-due-to-drug-trafficking-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2010/federal-supreme-court-upholds-dismissal-of-damage-claims-against-air-traffic-control-provider-due-to-non-itemized-lump-sum-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2010/federal-supreme-court-upholds-dismissal-of-damage-claims-against-air-traffic-control-provider-due-to-non-itemized-lump-sum-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2010/federal-supreme-court-upholds-dismissal-of-damage-claims-against-air-traffic-control-provider-due-to-non-itemized-lump-sum-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2010/federal-supreme-court-upholds-dismissal-of-damage-claims-against-air-traffic-control-provider-due-to-non-itemized-lump-sum-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2010/federal-supreme-court-upholds-dismissal-of-damage-claims-against-air-traffic-control-provider-due-to-non-itemized-lump-sum-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2010/federal-supreme-court-upholds-dismissal-of-damage-claims-against-air-traffic-control-provider-due-to-non-itemized-lump-sum-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2009/foreign-national-marriage-residence-permit-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2009/foreign-national-marriage-residence-permit-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2009/foreign-national-marriage-residence-permit-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2009/foreign-national-marriage-residence-permit-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2009/foreign-national-marriage-residence-permit-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2009/foreign-national-marriage-residence-permit-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2008/serbian-national-v-switzerland-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2008/serbian-national-v-switzerland-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2008/serbian-national-v-switzerland-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2008/serbian-national-v-switzerland-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2008/serbian-national-v-switzerland-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2008/serbian-national-v-switzerland-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_298-2007/detainee-appeal-against-expulsion-detention-extension-deemed-inadmissible-due-to-expiration-of-detention-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2007/detainee-appeal-against-expulsion-detention-extension-deemed-inadmissible-due-to-expiration-of-detention-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_298-2007/detainee-appeal-against-expulsion-detention-extension-deemed-inadmissible-due-to-expiration-of-detention-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_298-2007/detainee-appeal-against-expulsion-detention-extension-deemed-inadmissible-due-to-expiration-of-detention-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_298-2007/detainee-appeal-against-expulsion-detention-extension-deemed-inadmissible-due-to-expiration-of-detention-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_298-2007/detainee-appeal-against-expulsion-detention-extension-deemed-inadmissible-due-to-expiration-of-detention-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2024/cameroonian-national-s-appeal-against-residence-refusal-and-expulsion-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2024/cameroonian-national-s-appeal-against-residence-refusal-and-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2024/cameroonian-national-s-appeal-against-residence-refusal-and-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2024/cameroonian-national-s-appeal-against-residence-refusal-and-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2024/cameroonian-national-s-appeal-against-residence-refusal-and-expulsion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2024/cameroonian-national-s-appeal-against-residence-refusal-and-expulsion-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2023/kosovan-national-s-permit-appeal-inadmissible-due-to-lack-of-derivative-right-of-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2023/kosovan-national-s-permit-appeal-inadmissible-due-to-lack-of-derivative-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2023/kosovan-national-s-permit-appeal-inadmissible-due-to-lack-of-derivative-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2023/kosovan-national-s-permit-appeal-inadmissible-due-to-lack-of-derivative-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2023/kosovan-national-s-permit-appeal-inadmissible-due-to-lack-of-derivative-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2023/kosovan-national-s-permit-appeal-inadmissible-due-to-lack-of-derivative-right-of-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appellant-s-domicile-and-relevance-objections</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appellant-s-domicile-and-relevance-objections"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appellant-s-domicile-and-relevance-objections"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appellant-s-domicile-and-relevance-objections"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appellant-s-domicile-and-relevance-objections"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appellant-s-domicile-and-relevance-objections"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2021/nigerian-national-residence-permit-withdrawal-upheld-despite-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2021/nigerian-national-residence-permit-withdrawal-upheld-despite-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2021/nigerian-national-residence-permit-withdrawal-upheld-despite-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2021/nigerian-national-residence-permit-withdrawal-upheld-despite-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2021/nigerian-national-residence-permit-withdrawal-upheld-despite-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2021/nigerian-national-residence-permit-withdrawal-upheld-despite-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2020/gambian-national-v-cantonal-administrative-court-residence-permit-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2020/gambian-national-v-cantonal-administrative-court-residence-permit-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2020/gambian-national-v-cantonal-administrative-court-residence-permit-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2020/gambian-national-v-cantonal-administrative-court-residence-permit-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2020/gambian-national-v-cantonal-administrative-court-residence-permit-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2020/gambian-national-v-cantonal-administrative-court-residence-permit-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2019/energy-provider-v-federal-electricity-commission-elcom-on-network-pre-costs-and-tariffs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2019/energy-provider-v-federal-electricity-commission-elcom-on-network-pre-costs-and-tariffs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2019/energy-provider-v-federal-electricity-commission-elcom-on-network-pre-costs-and-tariffs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2019/energy-provider-v-federal-electricity-commission-elcom-on-network-pre-costs-and-tariffs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2019/energy-provider-v-federal-electricity-commission-elcom-on-network-pre-costs-and-tariffs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2019/energy-provider-v-federal-electricity-commission-elcom-on-network-pre-costs-and-tariffs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2018/tax-remission-denial-due-to-over-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2018/tax-remission-denial-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2018/tax-remission-denial-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2018/tax-remission-denial-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2018/tax-remission-denial-due-to-over-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2018/tax-remission-denial-due-to-over-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2017/swiss-federal-supreme-court-upholds-transfer-of-bank-data-to-france-under-double-taxation-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2017/swiss-federal-supreme-court-upholds-transfer-of-bank-data-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2017/swiss-federal-supreme-court-upholds-transfer-of-bank-data-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2017/swiss-federal-supreme-court-upholds-transfer-of-bank-data-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2017/swiss-federal-supreme-court-upholds-transfer-of-bank-data-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2017/swiss-federal-supreme-court-upholds-transfer-of-bank-data-to-france-under-double-taxation-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2016/landowner-appeal-on-development-cost-assessment-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2016/landowner-appeal-on-development-cost-assessment-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2016/landowner-appeal-on-development-cost-assessment-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2016/landowner-appeal-on-development-cost-assessment-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2016/landowner-appeal-on-development-cost-assessment-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2016/landowner-appeal-on-development-cost-assessment-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2015/parental-rights-versus-residence-permit-for-non-custodial-foreign-parent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2015/parental-rights-versus-residence-permit-for-non-custodial-foreign-parent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2015/parental-rights-versus-residence-permit-for-non-custodial-foreign-parent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2015/parental-rights-versus-residence-permit-for-non-custodial-foreign-parent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2015/parental-rights-versus-residence-permit-for-non-custodial-foreign-parent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2015/parental-rights-versus-residence-permit-for-non-custodial-foreign-parent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2014/private-educational-institution-v-canton-of-ticino-academic-denominations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2014/private-educational-institution-v-canton-of-ticino-academic-denominations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2014/private-educational-institution-v-canton-of-ticino-academic-denominations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2014/private-educational-institution-v-canton-of-ticino-academic-denominations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2014/private-educational-institution-v-canton-of-ticino-academic-denominations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2014/private-educational-institution-v-canton-of-ticino-academic-denominations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2013/taxpayer-appeal-on-denial-of-justice-regarding-suspensive-effect-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2013/taxpayer-appeal-on-denial-of-justice-regarding-suspensive-effect-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2013/taxpayer-appeal-on-denial-of-justice-regarding-suspensive-effect-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2013/taxpayer-appeal-on-denial-of-justice-regarding-suspensive-effect-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2013/taxpayer-appeal-on-denial-of-justice-regarding-suspensive-effect-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2013/taxpayer-appeal-on-denial-of-justice-regarding-suspensive-effect-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2012/taxation-of-capital-gain-from-inherited-real-estate-company-shares-business-vs-private-asset-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2012/taxation-of-capital-gain-from-inherited-real-estate-company-shares-business-vs-private-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2012/taxation-of-capital-gain-from-inherited-real-estate-company-shares-business-vs-private-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2012/taxation-of-capital-gain-from-inherited-real-estate-company-shares-business-vs-private-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2012/taxation-of-capital-gain-from-inherited-real-estate-company-shares-business-vs-private-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2012/taxation-of-capital-gain-from-inherited-real-estate-company-shares-business-vs-private-asset-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2011/federal-supreme-court-v-court-costs-in-poker-tournament-qualification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2011/federal-supreme-court-v-court-costs-in-poker-tournament-qualification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2011/federal-supreme-court-v-court-costs-in-poker-tournament-qualification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2011/federal-supreme-court-v-court-costs-in-poker-tournament-qualification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2011/federal-supreme-court-v-court-costs-in-poker-tournament-qualification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2011/federal-supreme-court-v-court-costs-in-poker-tournament-qualification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2010/parents-claim-for-increased-air-crash-compensation-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2010/parents-claim-for-increased-air-crash-compensation-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2010/parents-claim-for-increased-air-crash-compensation-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2010/parents-claim-for-increased-air-crash-compensation-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2010/parents-claim-for-increased-air-crash-compensation-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2010/parents-claim-for-increased-air-crash-compensation-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2009/swissmedic-compliance-order-recourse-refused-due-to-abusive-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2009/swissmedic-compliance-order-recourse-refused-due-to-abusive-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2009/swissmedic-compliance-order-recourse-refused-due-to-abusive-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2009/swissmedic-compliance-order-recourse-refused-due-to-abusive-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2009/swissmedic-compliance-order-recourse-refused-due-to-abusive-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2009/swissmedic-compliance-order-recourse-refused-due-to-abusive-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2008/withdrawal-of-appeal-concerning-rent-review-and-agricultural-enterprise-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2008/withdrawal-of-appeal-concerning-rent-review-and-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2008/withdrawal-of-appeal-concerning-rent-review-and-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2008/withdrawal-of-appeal-concerning-rent-review-and-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2008/withdrawal-of-appeal-concerning-rent-review-and-agricultural-enterprise-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2008/withdrawal-of-appeal-concerning-rent-review-and-agricultural-enterprise-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_297-2007/spouse-of-swiss-citizen-denied-residence-permit-appeal-due-to-late-fee-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2007/spouse-of-swiss-citizen-denied-residence-permit-appeal-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_297-2007/spouse-of-swiss-citizen-denied-residence-permit-appeal-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_297-2007/spouse-of-swiss-citizen-denied-residence-permit-appeal-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_297-2007/spouse-of-swiss-citizen-denied-residence-permit-appeal-due-to-late-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_297-2007/spouse-of-swiss-citizen-denied-residence-permit-appeal-due-to-late-fee-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2025/revocation-of-residency-permit-following-short-cohabitation-breakup-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2025/revocation-of-residency-permit-following-short-cohabitation-breakup-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2025/revocation-of-residency-permit-following-short-cohabitation-breakup-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2025/revocation-of-residency-permit-following-short-cohabitation-breakup-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2025/revocation-of-residency-permit-following-short-cohabitation-breakup-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2025/revocation-of-residency-permit-following-short-cohabitation-breakup-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2024/peruvian-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-repetitive-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2024/peruvian-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-repetitive-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2024/peruvian-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-repetitive-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2024/peruvian-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-repetitive-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2024/peruvian-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-repetitive-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2024/peruvian-national-s-appeal-on-residence-permit-revocation-inadmissible-due-to-repetitive-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2023/canton-of-zurich-v-federal-supreme-court-intra-cantonal-dispute-over-covid-19-fund-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2023/canton-of-zurich-v-federal-supreme-court-intra-cantonal-dispute-over-covid-19-fund-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2023/canton-of-zurich-v-federal-supreme-court-intra-cantonal-dispute-over-covid-19-fund-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2023/canton-of-zurich-v-federal-supreme-court-intra-cantonal-dispute-over-covid-19-fund-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2023/canton-of-zurich-v-federal-supreme-court-intra-cantonal-dispute-over-covid-19-fund-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2023/canton-of-zurich-v-federal-supreme-court-intra-cantonal-dispute-over-covid-19-fund-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2022/public-contract-award-challenge-regarding-bid-clarification-and-reservation-on-price-increases</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2022/public-contract-award-challenge-regarding-bid-clarification-and-reservation-on-price-increases"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2022/public-contract-award-challenge-regarding-bid-clarification-and-reservation-on-price-increases"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2022/public-contract-award-challenge-regarding-bid-clarification-and-reservation-on-price-increases"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2022/public-contract-award-challenge-regarding-bid-clarification-and-reservation-on-price-increases"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2022/public-contract-award-challenge-regarding-bid-clarification-and-reservation-on-price-increases"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2021/appeal-on-refusal-to-hear-challenge-to-residence-permit-decision-and-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2021/appeal-on-refusal-to-hear-challenge-to-residence-permit-decision-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2021/appeal-on-refusal-to-hear-challenge-to-residence-permit-decision-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2021/appeal-on-refusal-to-hear-challenge-to-residence-permit-decision-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2021/appeal-on-refusal-to-hear-challenge-to-residence-permit-decision-and-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2021/appeal-on-refusal-to-hear-challenge-to-residence-permit-decision-and-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2020/taxpayer-appeal-timeliness-and-responsibility-for-legal-counsel-s-actions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2020/taxpayer-appeal-timeliness-and-responsibility-for-legal-counsel-s-actions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2020/taxpayer-appeal-timeliness-and-responsibility-for-legal-counsel-s-actions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2020/taxpayer-appeal-timeliness-and-responsibility-for-legal-counsel-s-actions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2020/taxpayer-appeal-timeliness-and-responsibility-for-legal-counsel-s-actions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2020/taxpayer-appeal-timeliness-and-responsibility-for-legal-counsel-s-actions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2019/sham-marriage-and-concealed-relationship-justify-permit-revocation-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2019/sham-marriage-and-concealed-relationship-justify-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2019/sham-marriage-and-concealed-relationship-justify-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2019/sham-marriage-and-concealed-relationship-justify-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2019/sham-marriage-and-concealed-relationship-justify-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2019/sham-marriage-and-concealed-relationship-justify-permit-revocation-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2018/valais-v-zurich-tax-domicile-of-long-term-weekly-resident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2018/valais-v-zurich-tax-domicile-of-long-term-weekly-resident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2018/valais-v-zurich-tax-domicile-of-long-term-weekly-resident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2018/valais-v-zurich-tax-domicile-of-long-term-weekly-resident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2018/valais-v-zurich-tax-domicile-of-long-term-weekly-resident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2018/valais-v-zurich-tax-domicile-of-long-term-weekly-resident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2017/kosovar-serbian-national-removal-upheld-despite-aggravated-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2017/kosovar-serbian-national-removal-upheld-despite-aggravated-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2017/kosovar-serbian-national-removal-upheld-despite-aggravated-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2017/kosovar-serbian-national-removal-upheld-despite-aggravated-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2017/kosovar-serbian-national-removal-upheld-despite-aggravated-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2017/kosovar-serbian-national-removal-upheld-despite-aggravated-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2016/municipality-v-inter-municipal-resource-equalization-calculation-on-basis-of-unfinalized-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2016/municipality-v-inter-municipal-resource-equalization-calculation-on-basis-of-unfinalized-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2016/municipality-v-inter-municipal-resource-equalization-calculation-on-basis-of-unfinalized-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2016/municipality-v-inter-municipal-resource-equalization-calculation-on-basis-of-unfinalized-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2016/municipality-v-inter-municipal-resource-equalization-calculation-on-basis-of-unfinalized-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2016/municipality-v-inter-municipal-resource-equalization-calculation-on-basis-of-unfinalized-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2015/kosovar-ascendant-s-right-to-swiss-residence-based-on-dual-national-daughter-in-law-s-rights-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2015/kosovar-ascendant-s-right-to-swiss-residence-based-on-dual-national-daughter-in-law-s-rights-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2015/kosovar-ascendant-s-right-to-swiss-residence-based-on-dual-national-daughter-in-law-s-rights-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2015/kosovar-ascendant-s-right-to-swiss-residence-based-on-dual-national-daughter-in-law-s-rights-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2015/kosovar-ascendant-s-right-to-swiss-residence-based-on-dual-national-daughter-in-law-s-rights-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2015/kosovar-ascendant-s-right-to-swiss-residence-based-on-dual-national-daughter-in-law-s-rights-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2014/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminality-and-high-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2014/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminality-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2014/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminality-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2014/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminality-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2014/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminality-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2014/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminality-and-high-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2013/state-liability-claim-for-forced-gender-reassignment-rejected-due-to-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2013/state-liability-claim-for-forced-gender-reassignment-rejected-due-to-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2013/state-liability-claim-for-forced-gender-reassignment-rejected-due-to-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2013/state-liability-claim-for-forced-gender-reassignment-rejected-due-to-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2013/state-liability-claim-for-forced-gender-reassignment-rejected-due-to-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2013/state-liability-claim-for-forced-gender-reassignment-rejected-due-to-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2012/taxpayer-challenge-to-swiss-wealth-tax-on-foreign-sourced-assets-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2012/taxpayer-challenge-to-swiss-wealth-tax-on-foreign-sourced-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2012/taxpayer-challenge-to-swiss-wealth-tax-on-foreign-sourced-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2012/taxpayer-challenge-to-swiss-wealth-tax-on-foreign-sourced-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2012/taxpayer-challenge-to-swiss-wealth-tax-on-foreign-sourced-assets-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2012/taxpayer-challenge-to-swiss-wealth-tax-on-foreign-sourced-assets-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-for-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2010/parents-of-air-collision-victim-v-skyguide-moral-prejudice-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2010/parents-of-air-collision-victim-v-skyguide-moral-prejudice-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2010/parents-of-air-collision-victim-v-skyguide-moral-prejudice-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2010/parents-of-air-collision-victim-v-skyguide-moral-prejudice-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2010/parents-of-air-collision-victim-v-skyguide-moral-prejudice-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2010/parents-of-air-collision-victim-v-skyguide-moral-prejudice-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2009/tax-valuation-agreement-regarding-real-estate-transfer-upheld-on-good-faith-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2009/tax-valuation-agreement-regarding-real-estate-transfer-upheld-on-good-faith-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2009/tax-valuation-agreement-regarding-real-estate-transfer-upheld-on-good-faith-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2009/tax-valuation-agreement-regarding-real-estate-transfer-upheld-on-good-faith-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2009/tax-valuation-agreement-regarding-real-estate-transfer-upheld-on-good-faith-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2009/tax-valuation-agreement-regarding-real-estate-transfer-upheld-on-good-faith-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2008/appeal-against-pre-deportation-detention-based-on-flight-risk-and-false-identity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2008/appeal-against-pre-deportation-detention-based-on-flight-risk-and-false-identity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2008/appeal-against-pre-deportation-detention-based-on-flight-risk-and-false-identity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2008/appeal-against-pre-deportation-detention-based-on-flight-risk-and-false-identity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2008/appeal-against-pre-deportation-detention-based-on-flight-risk-and-false-identity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2008/appeal-against-pre-deportation-detention-based-on-flight-risk-and-false-identity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_296-2007/property-owner-wastewater-fee-challenge-based-on-unsealed-area</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2007/property-owner-wastewater-fee-challenge-based-on-unsealed-area"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_296-2007/property-owner-wastewater-fee-challenge-based-on-unsealed-area"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_296-2007/property-owner-wastewater-fee-challenge-based-on-unsealed-area"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_296-2007/property-owner-wastewater-fee-challenge-based-on-unsealed-area"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_296-2007/property-owner-wastewater-fee-challenge-based-on-unsealed-area"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2025/refusal-of-residence-permit-for-non-gainful-lodging-upheld-for-parents-of-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2025/refusal-of-residence-permit-for-non-gainful-lodging-upheld-for-parents-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2025/refusal-of-residence-permit-for-non-gainful-lodging-upheld-for-parents-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2025/refusal-of-residence-permit-for-non-gainful-lodging-upheld-for-parents-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2025/refusal-of-residence-permit-for-non-gainful-lodging-upheld-for-parents-of-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2025/refusal-of-residence-permit-for-non-gainful-lodging-upheld-for-parents-of-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2024/foreign-national-s-failed-appeal-against-non-extension-of-residence-permit-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2024/foreign-national-s-failed-appeal-against-non-extension-of-residence-permit-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2024/foreign-national-s-failed-appeal-against-non-extension-of-residence-permit-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2024/foreign-national-s-failed-appeal-against-non-extension-of-residence-permit-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2024/foreign-national-s-failed-appeal-against-non-extension-of-residence-permit-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2024/foreign-national-s-failed-appeal-against-non-extension-of-residence-permit-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2023/father-v-cantonal-education-authorities-special-education-funding-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2023/father-v-cantonal-education-authorities-special-education-funding-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2023/father-v-cantonal-education-authorities-special-education-funding-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2023/father-v-cantonal-education-authorities-special-education-funding-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2023/father-v-cantonal-education-authorities-special-education-funding-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2023/father-v-cantonal-education-authorities-special-education-funding-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2022/federal-supreme-court-upholds-refusal-to-consider-objections-to-estimated-tax-assessments-due-to-failure-to-file-returns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2022/federal-supreme-court-upholds-refusal-to-consider-objections-to-estimated-tax-assessments-due-to-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2022/federal-supreme-court-upholds-refusal-to-consider-objections-to-estimated-tax-assessments-due-to-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2022/federal-supreme-court-upholds-refusal-to-consider-objections-to-estimated-tax-assessments-due-to-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2022/federal-supreme-court-upholds-refusal-to-consider-objections-to-estimated-tax-assessments-due-to-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2022/federal-supreme-court-upholds-refusal-to-consider-objections-to-estimated-tax-assessments-due-to-failure-to-file-returns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2021/companies-v-competition-commission-and-federal-criminal-court-search-seizure-and-data-unsealing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2021/companies-v-competition-commission-and-federal-criminal-court-search-seizure-and-data-unsealing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2021/companies-v-competition-commission-and-federal-criminal-court-search-seizure-and-data-unsealing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2021/companies-v-competition-commission-and-federal-criminal-court-search-seizure-and-data-unsealing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2021/companies-v-competition-commission-and-federal-criminal-court-search-seizure-and-data-unsealing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2021/companies-v-competition-commission-and-federal-criminal-court-search-seizure-and-data-unsealing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2020/shareholder-withdrawals-reclassified-as-taxable-dividends</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2020/shareholder-withdrawals-reclassified-as-taxable-dividends"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2020/shareholder-withdrawals-reclassified-as-taxable-dividends"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2020/shareholder-withdrawals-reclassified-as-taxable-dividends"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2020/shareholder-withdrawals-reclassified-as-taxable-dividends"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2020/shareholder-withdrawals-reclassified-as-taxable-dividends"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2019/admission-to-physiotherapy-program-and-legal-costs-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2019/admission-to-physiotherapy-program-and-legal-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2019/admission-to-physiotherapy-program-and-legal-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2019/admission-to-physiotherapy-program-and-legal-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2019/admission-to-physiotherapy-program-and-legal-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2019/admission-to-physiotherapy-program-and-legal-costs-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2018/taxpayer-fails-to-substantiate-foreign-business-loss-deduction-against-limited-zurich-taxable-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2018/taxpayer-fails-to-substantiate-foreign-business-loss-deduction-against-limited-zurich-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2018/taxpayer-fails-to-substantiate-foreign-business-loss-deduction-against-limited-zurich-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2018/taxpayer-fails-to-substantiate-foreign-business-loss-deduction-against-limited-zurich-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2018/taxpayer-fails-to-substantiate-foreign-business-loss-deduction-against-limited-zurich-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2018/taxpayer-fails-to-substantiate-foreign-business-loss-deduction-against-limited-zurich-taxable-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2017/kosovar-national-deportation-upheld-despite-marriage-to-swiss-citizen-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2017/kosovar-national-deportation-upheld-despite-marriage-to-swiss-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2017/kosovar-national-deportation-upheld-despite-marriage-to-swiss-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2017/kosovar-national-deportation-upheld-despite-marriage-to-swiss-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2017/kosovar-national-deportation-upheld-despite-marriage-to-swiss-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2017/kosovar-national-deportation-upheld-despite-marriage-to-swiss-citizen-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2016/residence-permit-extension-appeal-inadmissibility-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2016/residence-permit-extension-appeal-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2016/residence-permit-extension-appeal-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2016/residence-permit-extension-appeal-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2016/residence-permit-extension-appeal-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2016/residence-permit-extension-appeal-inadmissibility-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-parallel-family-and-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-parallel-family-and-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-parallel-family-and-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-parallel-family-and-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-parallel-family-and-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2015/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-concealed-parallel-family-and-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2014/macedonian-citizen-v-switzerland-revocation-of-permanent-residence-due-to-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2014/macedonian-citizen-v-switzerland-revocation-of-permanent-residence-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2014/macedonian-citizen-v-switzerland-revocation-of-permanent-residence-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2014/macedonian-citizen-v-switzerland-revocation-of-permanent-residence-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2014/macedonian-citizen-v-switzerland-revocation-of-permanent-residence-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2014/macedonian-citizen-v-switzerland-revocation-of-permanent-residence-due-to-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2012/kosovar-national-residence-permit-revocation-upheld-following-short-marriage-and-single-domestic-violence-incident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2012/kosovar-national-residence-permit-revocation-upheld-following-short-marriage-and-single-domestic-violence-incident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2012/kosovar-national-residence-permit-revocation-upheld-following-short-marriage-and-single-domestic-violence-incident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2012/kosovar-national-residence-permit-revocation-upheld-following-short-marriage-and-single-domestic-violence-incident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2012/kosovar-national-residence-permit-revocation-upheld-following-short-marriage-and-single-domestic-violence-incident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2012/kosovar-national-residence-permit-revocation-upheld-following-short-marriage-and-single-domestic-violence-incident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2011/burkina-faso-national-expulsion-upheld-due-to-serious-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2011/burkina-faso-national-expulsion-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2011/burkina-faso-national-expulsion-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2011/burkina-faso-national-expulsion-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2011/burkina-faso-national-expulsion-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2011/burkina-faso-national-expulsion-upheld-due-to-serious-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2010/parents-appeal-for-increased-non-pecuniary-damages-in-ueberlingen-collision-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2010/parents-appeal-for-increased-non-pecuniary-damages-in-ueberlingen-collision-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2010/parents-appeal-for-increased-non-pecuniary-damages-in-ueberlingen-collision-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2010/parents-appeal-for-increased-non-pecuniary-damages-in-ueberlingen-collision-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2010/parents-appeal-for-increased-non-pecuniary-damages-in-ueberlingen-collision-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2010/parents-appeal-for-increased-non-pecuniary-damages-in-ueberlingen-collision-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2009/swiss-federal-court-upholds-revocation-of-residency-permit-for-drug-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2009/swiss-federal-court-upholds-revocation-of-residency-permit-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2009/swiss-federal-court-upholds-revocation-of-residency-permit-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2009/swiss-federal-court-upholds-revocation-of-residency-permit-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2009/swiss-federal-court-upholds-revocation-of-residency-permit-for-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2009/swiss-federal-court-upholds-revocation-of-residency-permit-for-drug-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2008/federal-supreme-court-upholds-deportation-detention-for-asylum-seeker-s-failure-to-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2008/federal-supreme-court-upholds-deportation-detention-for-asylum-seeker-s-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2008/federal-supreme-court-upholds-deportation-detention-for-asylum-seeker-s-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2008/federal-supreme-court-upholds-deportation-detention-for-asylum-seeker-s-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2008/federal-supreme-court-upholds-deportation-detention-for-asylum-seeker-s-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2008/federal-supreme-court-upholds-deportation-detention-for-asylum-seeker-s-failure-to-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_295-2007/administrative-expulsion-of-drug-trafficker-upheld-against-family-life-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2007/administrative-expulsion-of-drug-trafficker-upheld-against-family-life-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_295-2007/administrative-expulsion-of-drug-trafficker-upheld-against-family-life-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_295-2007/administrative-expulsion-of-drug-trafficker-upheld-against-family-life-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_295-2007/administrative-expulsion-of-drug-trafficker-upheld-against-family-life-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_295-2007/administrative-expulsion-of-drug-trafficker-upheld-against-family-life-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2024/hotel-covid-19-hardship-aid-calculation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2024/hotel-covid-19-hardship-aid-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2024/hotel-covid-19-hardship-aid-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2024/hotel-covid-19-hardship-aid-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2024/hotel-covid-19-hardship-aid-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2024/hotel-covid-19-hardship-aid-calculation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2023/farmer-v-cantonal-veterinary-office-provision-of-shelter-for-sheep</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2023/farmer-v-cantonal-veterinary-office-provision-of-shelter-for-sheep"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2023/farmer-v-cantonal-veterinary-office-provision-of-shelter-for-sheep"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2023/farmer-v-cantonal-veterinary-office-provision-of-shelter-for-sheep"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2023/farmer-v-cantonal-veterinary-office-provision-of-shelter-for-sheep"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2023/farmer-v-cantonal-veterinary-office-provision-of-shelter-for-sheep"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2022/nigerian-national-residence-permit-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2022/nigerian-national-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2022/nigerian-national-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2022/nigerian-national-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2022/nigerian-national-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2022/nigerian-national-residence-permit-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2021/iraqi-national-s-appeal-for-gainful-employment-residence-permit-dismissed-due-to-discretionary-nature-of-permit-granting-provisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2021/iraqi-national-s-appeal-for-gainful-employment-residence-permit-dismissed-due-to-discretionary-nature-of-permit-granting-provisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2021/iraqi-national-s-appeal-for-gainful-employment-residence-permit-dismissed-due-to-discretionary-nature-of-permit-granting-provisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2021/iraqi-national-s-appeal-for-gainful-employment-residence-permit-dismissed-due-to-discretionary-nature-of-permit-granting-provisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2021/iraqi-national-s-appeal-for-gainful-employment-residence-permit-dismissed-due-to-discretionary-nature-of-permit-granting-provisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2021/iraqi-national-s-appeal-for-gainful-employment-residence-permit-dismissed-due-to-discretionary-nature-of-permit-granting-provisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2020/utility-customer-vs-utility-provider-security-deposit-and-threat-of-service-interruption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2020/utility-customer-vs-utility-provider-security-deposit-and-threat-of-service-interruption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2020/utility-customer-vs-utility-provider-security-deposit-and-threat-of-service-interruption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2020/utility-customer-vs-utility-provider-security-deposit-and-threat-of-service-interruption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2020/utility-customer-vs-utility-provider-security-deposit-and-threat-of-service-interruption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2020/utility-customer-vs-utility-provider-security-deposit-and-threat-of-service-interruption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2019/taxpayer-misses-objection-deadline-due-to-insufficient-medical-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2019/taxpayer-misses-objection-deadline-due-to-insufficient-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2019/taxpayer-misses-objection-deadline-due-to-insufficient-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2019/taxpayer-misses-objection-deadline-due-to-insufficient-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2019/taxpayer-misses-objection-deadline-due-to-insufficient-medical-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2019/taxpayer-misses-objection-deadline-due-to-insufficient-medical-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2018/tax-assessment-of-interfamily-share-transfer-without-adequate-valuation-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2018/tax-assessment-of-interfamily-share-transfer-without-adequate-valuation-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2018/tax-assessment-of-interfamily-share-transfer-without-adequate-valuation-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2018/tax-assessment-of-interfamily-share-transfer-without-adequate-valuation-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2018/tax-assessment-of-interfamily-share-transfer-without-adequate-valuation-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2018/tax-assessment-of-interfamily-share-transfer-without-adequate-valuation-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2017/director-s-appeal-against-modification-of-duties-and-denial-of-suspensive-effect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2017/director-s-appeal-against-modification-of-duties-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2017/director-s-appeal-against-modification-of-duties-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2017/director-s-appeal-against-modification-of-duties-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2017/director-s-appeal-against-modification-of-duties-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2017/director-s-appeal-against-modification-of-duties-and-denial-of-suspensive-effect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2016/tax-appeal-closed-upon-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2016/tax-appeal-closed-upon-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2016/tax-appeal-closed-upon-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2016/tax-appeal-closed-upon-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2016/tax-appeal-closed-upon-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2016/tax-appeal-closed-upon-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2015/kosovo-citizen-deportation-upheld-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2015/kosovo-citizen-deportation-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2015/kosovo-citizen-deportation-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2015/kosovo-citizen-deportation-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2015/kosovo-citizen-deportation-upheld-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2015/kosovo-citizen-deportation-upheld-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2014/tax-deduction-denial-for-loan-interest-upheld-due-to-insufficient-substantiation-and-defective-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2014/tax-deduction-denial-for-loan-interest-upheld-due-to-insufficient-substantiation-and-defective-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2014/tax-deduction-denial-for-loan-interest-upheld-due-to-insufficient-substantiation-and-defective-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2014/tax-deduction-denial-for-loan-interest-upheld-due-to-insufficient-substantiation-and-defective-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2014/tax-deduction-denial-for-loan-interest-upheld-due-to-insufficient-substantiation-and-defective-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2014/tax-deduction-denial-for-loan-interest-upheld-due-to-insufficient-substantiation-and-defective-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2013/tax-assessment-appeal-following-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2013/tax-assessment-appeal-following-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2013/tax-assessment-appeal-following-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2013/tax-assessment-appeal-following-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2013/tax-assessment-appeal-following-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2013/tax-assessment-appeal-following-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2012/turkish-national-s-appeal-on-residence-permit-denial-following-separation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2012/turkish-national-s-appeal-on-residence-permit-denial-following-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2012/turkish-national-s-appeal-on-residence-permit-denial-following-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2012/turkish-national-s-appeal-on-residence-permit-denial-following-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2012/turkish-national-s-appeal-on-residence-permit-denial-following-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2012/turkish-national-s-appeal-on-residence-permit-denial-following-separation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2011/kosovo-national-v-switzerland-denial-of-residence-permit-extension-based-on-insufficient-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2011/kosovo-national-v-switzerland-denial-of-residence-permit-extension-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2011/kosovo-national-v-switzerland-denial-of-residence-permit-extension-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2011/kosovo-national-v-switzerland-denial-of-residence-permit-extension-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2011/kosovo-national-v-switzerland-denial-of-residence-permit-extension-based-on-insufficient-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2011/kosovo-national-v-switzerland-denial-of-residence-permit-extension-based-on-insufficient-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2010/parents-appeal-for-increased-non-material-damages-in-ueberlingen-air-crash-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2010/parents-appeal-for-increased-non-material-damages-in-ueberlingen-air-crash-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2010/parents-appeal-for-increased-non-material-damages-in-ueberlingen-air-crash-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2010/parents-appeal-for-increased-non-material-damages-in-ueberlingen-air-crash-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2010/parents-appeal-for-increased-non-material-damages-in-ueberlingen-air-crash-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2010/parents-appeal-for-increased-non-material-damages-in-ueberlingen-air-crash-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2009/telecommunications-company-license-extension-challenge-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2009/telecommunications-company-license-extension-challenge-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2009/telecommunications-company-license-extension-challenge-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2009/telecommunications-company-license-extension-challenge-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2009/telecommunications-company-license-extension-challenge-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2009/telecommunications-company-license-extension-challenge-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2008/detention-pending-deportation-of-liberian-national-upheld-due-to-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2008/detention-pending-deportation-of-liberian-national-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2008/detention-pending-deportation-of-liberian-national-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2008/detention-pending-deportation-of-liberian-national-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2008/detention-pending-deportation-of-liberian-national-upheld-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2008/detention-pending-deportation-of-liberian-national-upheld-due-to-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_294-2007/plasselb-resident-v-fribourg-tax-authorities-internal-cantonal-tax-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2007/plasselb-resident-v-fribourg-tax-authorities-internal-cantonal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_294-2007/plasselb-resident-v-fribourg-tax-authorities-internal-cantonal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_294-2007/plasselb-resident-v-fribourg-tax-authorities-internal-cantonal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_294-2007/plasselb-resident-v-fribourg-tax-authorities-internal-cantonal-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_294-2007/plasselb-resident-v-fribourg-tax-authorities-internal-cantonal-tax-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2025/company-ordered-to-repay-covid-19-aid-due-to-untimely-appeal-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2025/company-ordered-to-repay-covid-19-aid-due-to-untimely-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2025/company-ordered-to-repay-covid-19-aid-due-to-untimely-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2025/company-ordered-to-repay-covid-19-aid-due-to-untimely-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2025/company-ordered-to-repay-covid-19-aid-due-to-untimely-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2025/company-ordered-to-repay-covid-19-aid-due-to-untimely-appeal-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2024/municipal-advertising-ban-upheld-against-commercial-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2024/municipal-advertising-ban-upheld-against-commercial-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2024/municipal-advertising-ban-upheld-against-commercial-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2024/municipal-advertising-ban-upheld-against-commercial-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2024/municipal-advertising-ban-upheld-against-commercial-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2024/municipal-advertising-ban-upheld-against-commercial-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2023/foreign-national-s-appeal-for-residence-permit-denied-due-to-insufficient-dependency-on-son</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2023/foreign-national-s-appeal-for-residence-permit-denied-due-to-insufficient-dependency-on-son"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2023/foreign-national-s-appeal-for-residence-permit-denied-due-to-insufficient-dependency-on-son"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2023/foreign-national-s-appeal-for-residence-permit-denied-due-to-insufficient-dependency-on-son"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2023/foreign-national-s-appeal-for-residence-permit-denied-due-to-insufficient-dependency-on-son"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2023/foreign-national-s-appeal-for-residence-permit-denied-due-to-insufficient-dependency-on-son"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2022/student-exclusion-and-damages-claim-against-teaching-college</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2022/student-exclusion-and-damages-claim-against-teaching-college"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2022/student-exclusion-and-damages-claim-against-teaching-college"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2022/student-exclusion-and-damages-claim-against-teaching-college"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2022/student-exclusion-and-damages-claim-against-teaching-college"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2022/student-exclusion-and-damages-claim-against-teaching-college"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2021/attorney-discipline-for-conflict-of-interest-after-representing-party-against-shareholder-s-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2021/attorney-discipline-for-conflict-of-interest-after-representing-party-against-shareholder-s-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2021/attorney-discipline-for-conflict-of-interest-after-representing-party-against-shareholder-s-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2021/attorney-discipline-for-conflict-of-interest-after-representing-party-against-shareholder-s-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2021/attorney-discipline-for-conflict-of-interest-after-representing-party-against-shareholder-s-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2021/attorney-discipline-for-conflict-of-interest-after-representing-party-against-shareholder-s-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2020/sri-lankan-national-deportation-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2020/sri-lankan-national-deportation-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2020/sri-lankan-national-deportation-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2020/sri-lankan-national-deportation-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2020/sri-lankan-national-deportation-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2020/sri-lankan-national-deportation-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2019/sham-marriage-invalidates-settlement-permit-and-justifies-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2019/sham-marriage-invalidates-settlement-permit-and-justifies-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2019/sham-marriage-invalidates-settlement-permit-and-justifies-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2019/sham-marriage-invalidates-settlement-permit-and-justifies-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2019/sham-marriage-invalidates-settlement-permit-and-justifies-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2019/sham-marriage-invalidates-settlement-permit-and-justifies-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2018/swiss-supreme-court-upholds-refusal-of-residence-permit-for-care-of-non-nuclear-family-cousin</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2018/swiss-supreme-court-upholds-refusal-of-residence-permit-for-care-of-non-nuclear-family-cousin"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2018/swiss-supreme-court-upholds-refusal-of-residence-permit-for-care-of-non-nuclear-family-cousin"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2018/swiss-supreme-court-upholds-refusal-of-residence-permit-for-care-of-non-nuclear-family-cousin"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2018/swiss-supreme-court-upholds-refusal-of-residence-permit-for-care-of-non-nuclear-family-cousin"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2018/swiss-supreme-court-upholds-refusal-of-residence-permit-for-care-of-non-nuclear-family-cousin"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2017/injunction-against-revocation-of-residency-permit-following-short-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2017/injunction-against-revocation-of-residency-permit-following-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2017/injunction-against-revocation-of-residency-permit-following-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2017/injunction-against-revocation-of-residency-permit-following-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2017/injunction-against-revocation-of-residency-permit-following-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2017/injunction-against-revocation-of-residency-permit-following-short-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2015/federal-administrative-court-denial-of-legal-aid-due-to-failure-to-provide-indigence-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2015/federal-administrative-court-denial-of-legal-aid-due-to-failure-to-provide-indigence-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2015/federal-administrative-court-denial-of-legal-aid-due-to-failure-to-provide-indigence-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2015/federal-administrative-court-denial-of-legal-aid-due-to-failure-to-provide-indigence-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2015/federal-administrative-court-denial-of-legal-aid-due-to-failure-to-provide-indigence-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2015/federal-administrative-court-denial-of-legal-aid-due-to-failure-to-provide-indigence-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2014/macedonian-citizen-residency-permit-denial-upheld-after-family-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2014/macedonian-citizen-residency-permit-denial-upheld-after-family-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2014/macedonian-citizen-residency-permit-denial-upheld-after-family-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2014/macedonian-citizen-residency-permit-denial-upheld-after-family-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2014/macedonian-citizen-residency-permit-denial-upheld-after-family-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2014/macedonian-citizen-residency-permit-denial-upheld-after-family-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2013/pilot-instructor-rating-withdrawal-suspensive-effect-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2013/pilot-instructor-rating-withdrawal-suspensive-effect-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2013/pilot-instructor-rating-withdrawal-suspensive-effect-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2013/pilot-instructor-rating-withdrawal-suspensive-effect-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2013/pilot-instructor-rating-withdrawal-suspensive-effect-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2013/pilot-instructor-rating-withdrawal-suspensive-effect-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2012/moroccan-national-detention-upheld-due-to-recidivism-risk-in-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2012/moroccan-national-detention-upheld-due-to-recidivism-risk-in-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2012/moroccan-national-detention-upheld-due-to-recidivism-risk-in-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2012/moroccan-national-detention-upheld-due-to-recidivism-risk-in-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2012/moroccan-national-detention-upheld-due-to-recidivism-risk-in-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2012/moroccan-national-detention-upheld-due-to-recidivism-risk-in-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2011/consortium-appeal-on-public-contract-award-inadmissible-due-to-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2011/consortium-appeal-on-public-contract-award-inadmissible-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2011/consortium-appeal-on-public-contract-award-inadmissible-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2011/consortium-appeal-on-public-contract-award-inadmissible-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2011/consortium-appeal-on-public-contract-award-inadmissible-due-to-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2011/consortium-appeal-on-public-contract-award-inadmissible-due-to-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2010/parents-appeal-for-increased-non-pecuniary-damages-after-ueberlingen-collision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2010/parents-appeal-for-increased-non-pecuniary-damages-after-ueberlingen-collision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2010/parents-appeal-for-increased-non-pecuniary-damages-after-ueberlingen-collision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2010/parents-appeal-for-increased-non-pecuniary-damages-after-ueberlingen-collision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2010/parents-appeal-for-increased-non-pecuniary-damages-after-ueberlingen-collision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2010/parents-appeal-for-increased-non-pecuniary-damages-after-ueberlingen-collision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2008/student-exmatriculation-appeal-regarding-engineering-school-promotion-rules-and-good-faith</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2008/student-exmatriculation-appeal-regarding-engineering-school-promotion-rules-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2008/student-exmatriculation-appeal-regarding-engineering-school-promotion-rules-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2008/student-exmatriculation-appeal-regarding-engineering-school-promotion-rules-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2008/student-exmatriculation-appeal-regarding-engineering-school-promotion-rules-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2008/student-exmatriculation-appeal-regarding-engineering-school-promotion-rules-and-good-faith"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_293-2007/tax-appeal-inadmissible-due-to-inadequate-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2007/tax-appeal-inadmissible-due-to-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_293-2007/tax-appeal-inadmissible-due-to-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_293-2007/tax-appeal-inadmissible-due-to-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_293-2007/tax-appeal-inadmissible-due-to-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_293-2007/tax-appeal-inadmissible-due-to-inadequate-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2025/romanian-citizen-expulsion-upheld-over-lack-of-worker-status-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2025/romanian-citizen-expulsion-upheld-over-lack-of-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2025/romanian-citizen-expulsion-upheld-over-lack-of-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2025/romanian-citizen-expulsion-upheld-over-lack-of-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2025/romanian-citizen-expulsion-upheld-over-lack-of-worker-status-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2025/romanian-citizen-expulsion-upheld-over-lack-of-worker-status-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2024/federal-supreme-court-decision-on-tunnel-construction-procurement-bid-evaluation-and-eligibility-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2024/federal-supreme-court-decision-on-tunnel-construction-procurement-bid-evaluation-and-eligibility-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2024/federal-supreme-court-decision-on-tunnel-construction-procurement-bid-evaluation-and-eligibility-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2024/federal-supreme-court-decision-on-tunnel-construction-procurement-bid-evaluation-and-eligibility-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2024/federal-supreme-court-decision-on-tunnel-construction-procurement-bid-evaluation-and-eligibility-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2024/federal-supreme-court-decision-on-tunnel-construction-procurement-bid-evaluation-and-eligibility-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2023/company-appeal-dismissed-discretionary-work-permit-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2023/company-appeal-dismissed-discretionary-work-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2023/company-appeal-dismissed-discretionary-work-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2023/company-appeal-dismissed-discretionary-work-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2023/company-appeal-dismissed-discretionary-work-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2023/company-appeal-dismissed-discretionary-work-permit-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2022/residence-permit-revocation-upon-dissolution-of-partnership-lgbti-reintegration-in-bosnia-and-herzegovina</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2022/residence-permit-revocation-upon-dissolution-of-partnership-lgbti-reintegration-in-bosnia-and-herzegovina"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2022/residence-permit-revocation-upon-dissolution-of-partnership-lgbti-reintegration-in-bosnia-and-herzegovina"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2022/residence-permit-revocation-upon-dissolution-of-partnership-lgbti-reintegration-in-bosnia-and-herzegovina"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2022/residence-permit-revocation-upon-dissolution-of-partnership-lgbti-reintegration-in-bosnia-and-herzegovina"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2022/residence-permit-revocation-upon-dissolution-of-partnership-lgbti-reintegration-in-bosnia-and-herzegovina"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2021/refusal-of-free-legal-aid-in-weapon-seizure-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2021/refusal-of-free-legal-aid-in-weapon-seizure-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2021/refusal-of-free-legal-aid-in-weapon-seizure-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2021/refusal-of-free-legal-aid-in-weapon-seizure-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2021/refusal-of-free-legal-aid-in-weapon-seizure-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2021/refusal-of-free-legal-aid-in-weapon-seizure-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2020/taxpayer-v-tax-authority-audit-of-tax-due-and-time-barred-request-for-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2020/taxpayer-v-tax-authority-audit-of-tax-due-and-time-barred-request-for-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2020/taxpayer-v-tax-authority-audit-of-tax-due-and-time-barred-request-for-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2020/taxpayer-v-tax-authority-audit-of-tax-due-and-time-barred-request-for-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2020/taxpayer-v-tax-authority-audit-of-tax-due-and-time-barred-request-for-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2020/taxpayer-v-tax-authority-audit-of-tax-due-and-time-barred-request-for-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2019/lapse-of-settlement-permit-due-to-insufficient-integration-and-family-relocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2019/lapse-of-settlement-permit-due-to-insufficient-integration-and-family-relocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2019/lapse-of-settlement-permit-due-to-insufficient-integration-and-family-relocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2019/lapse-of-settlement-permit-due-to-insufficient-integration-and-family-relocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2019/lapse-of-settlement-permit-due-to-insufficient-integration-and-family-relocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2019/lapse-of-settlement-permit-due-to-insufficient-integration-and-family-relocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2018/real-estate-capital-gains-tax-on-share-sale-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2018/real-estate-capital-gains-tax-on-share-sale-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2018/real-estate-capital-gains-tax-on-share-sale-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2018/real-estate-capital-gains-tax-on-share-sale-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2018/real-estate-capital-gains-tax-on-share-sale-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2018/real-estate-capital-gains-tax-on-share-sale-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2017/indian-national-v-withdrawal-of-eu-efta-residence-permit-for-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2017/indian-national-v-withdrawal-of-eu-efta-residence-permit-for-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2017/indian-national-v-withdrawal-of-eu-efta-residence-permit-for-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2017/indian-national-v-withdrawal-of-eu-efta-residence-permit-for-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2017/indian-national-v-withdrawal-of-eu-efta-residence-permit-for-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2017/indian-national-v-withdrawal-of-eu-efta-residence-permit-for-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2016/tax-assessment-delay-and-denial-of-justice-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2016/tax-assessment-delay-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2016/tax-assessment-delay-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2016/tax-assessment-delay-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2016/tax-assessment-delay-and-denial-of-justice-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2016/tax-assessment-delay-and-denial-of-justice-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2015/ivorian-national-v-switzerland-refusal-of-residence-permit-renewal-based-on-criminal-record-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2015/ivorian-national-v-switzerland-refusal-of-residence-permit-renewal-based-on-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2015/ivorian-national-v-switzerland-refusal-of-residence-permit-renewal-based-on-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2015/ivorian-national-v-switzerland-refusal-of-residence-permit-renewal-based-on-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2015/ivorian-national-v-switzerland-refusal-of-residence-permit-renewal-based-on-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2015/ivorian-national-v-switzerland-refusal-of-residence-permit-renewal-based-on-criminal-record-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2014/permanent-resident-permit-revocation-appeal-withdrawal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2014/permanent-resident-permit-revocation-appeal-withdrawal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2014/permanent-resident-permit-revocation-appeal-withdrawal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2014/permanent-resident-permit-revocation-appeal-withdrawal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2014/permanent-resident-permit-revocation-appeal-withdrawal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2014/permanent-resident-permit-revocation-appeal-withdrawal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2012/rejection-of-residence-permit-extension-due-to-drug-trafficking-convictions-outweighing-family-life-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2012/rejection-of-residence-permit-extension-due-to-drug-trafficking-convictions-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2012/rejection-of-residence-permit-extension-due-to-drug-trafficking-convictions-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2012/rejection-of-residence-permit-extension-due-to-drug-trafficking-convictions-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2012/rejection-of-residence-permit-extension-due-to-drug-trafficking-convictions-outweighing-family-life-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2012/rejection-of-residence-permit-extension-due-to-drug-trafficking-convictions-outweighing-family-life-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2011/taxpayer-s-failed-objection-to-official-tax-assessment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2011/taxpayer-s-failed-objection-to-official-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2011/taxpayer-s-failed-objection-to-official-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2011/taxpayer-s-failed-objection-to-official-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2011/taxpayer-s-failed-objection-to-official-tax-assessment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2011/taxpayer-s-failed-objection-to-official-tax-assessment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2010/skyguide-v-parents-of-deceased-minor-moral-damages-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2010/skyguide-v-parents-of-deceased-minor-moral-damages-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2010/skyguide-v-parents-of-deceased-minor-moral-damages-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2010/skyguide-v-parents-of-deceased-minor-moral-damages-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2010/skyguide-v-parents-of-deceased-minor-moral-damages-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2010/skyguide-v-parents-of-deceased-minor-moral-damages-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2009/successor-company-v-tax-authorities-appeal-inadmissibility-due-to-lack-of-protected-legal-interest-in-tax-assessment-corrections</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2009/successor-company-v-tax-authorities-appeal-inadmissibility-due-to-lack-of-protected-legal-interest-in-tax-assessment-corrections"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2009/successor-company-v-tax-authorities-appeal-inadmissibility-due-to-lack-of-protected-legal-interest-in-tax-assessment-corrections"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2009/successor-company-v-tax-authorities-appeal-inadmissibility-due-to-lack-of-protected-legal-interest-in-tax-assessment-corrections"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2009/successor-company-v-tax-authorities-appeal-inadmissibility-due-to-lack-of-protected-legal-interest-in-tax-assessment-corrections"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2009/successor-company-v-tax-authorities-appeal-inadmissibility-due-to-lack-of-protected-legal-interest-in-tax-assessment-corrections"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2008/banks-v-comco-on-domestic-interchange-fee-dmif-declaratory-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2008/banks-v-comco-on-domestic-interchange-fee-dmif-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2008/banks-v-comco-on-domestic-interchange-fee-dmif-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2008/banks-v-comco-on-domestic-interchange-fee-dmif-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2008/banks-v-comco-on-domestic-interchange-fee-dmif-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2008/banks-v-comco-on-domestic-interchange-fee-dmif-declaratory-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_292-2007/director-s-board-fees-imputed-personally-despite-transfer-to-loss-making-llc</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2007/director-s-board-fees-imputed-personally-despite-transfer-to-loss-making-llc"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_292-2007/director-s-board-fees-imputed-personally-despite-transfer-to-loss-making-llc"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_292-2007/director-s-board-fees-imputed-personally-despite-transfer-to-loss-making-llc"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_292-2007/director-s-board-fees-imputed-personally-despite-transfer-to-loss-making-llc"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_292-2007/director-s-board-fees-imputed-personally-despite-transfer-to-loss-making-llc"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2023/ghanaian-national-deportation-upheld-despite-kidney-condition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2023/ghanaian-national-deportation-upheld-despite-kidney-condition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2023/ghanaian-national-deportation-upheld-despite-kidney-condition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2023/ghanaian-national-deportation-upheld-despite-kidney-condition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2023/ghanaian-national-deportation-upheld-despite-kidney-condition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2023/ghanaian-national-deportation-upheld-despite-kidney-condition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2022/taxpayer-failure-to-file-timely-appeal-regarding-taxable-inheritance-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2022/taxpayer-failure-to-file-timely-appeal-regarding-taxable-inheritance-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2022/taxpayer-failure-to-file-timely-appeal-regarding-taxable-inheritance-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2022/taxpayer-failure-to-file-timely-appeal-regarding-taxable-inheritance-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2022/taxpayer-failure-to-file-timely-appeal-regarding-taxable-inheritance-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2022/taxpayer-failure-to-file-timely-appeal-regarding-taxable-inheritance-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2021/federal-supreme-court-dismisses-appeal-in-refrigerants-notification-center-procurement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2021/federal-supreme-court-dismisses-appeal-in-refrigerants-notification-center-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2021/federal-supreme-court-dismisses-appeal-in-refrigerants-notification-center-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2021/federal-supreme-court-dismisses-appeal-in-refrigerants-notification-center-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2021/federal-supreme-court-dismisses-appeal-in-refrigerants-notification-center-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2021/federal-supreme-court-dismisses-appeal-in-refrigerants-notification-center-procurement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2020/minors-asylum-appeal-right-to-be-heard-violated-in-free-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2020/minors-asylum-appeal-right-to-be-heard-violated-in-free-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2020/minors-asylum-appeal-right-to-be-heard-violated-in-free-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2020/minors-asylum-appeal-right-to-be-heard-violated-in-free-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2020/minors-asylum-appeal-right-to-be-heard-violated-in-free-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2020/minors-asylum-appeal-right-to-be-heard-violated-in-free-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2019/couple-v-switzerland-non-renewal-of-residence-permits-due-to-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2019/couple-v-switzerland-non-renewal-of-residence-permits-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2019/couple-v-switzerland-non-renewal-of-residence-permits-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2019/couple-v-switzerland-non-renewal-of-residence-permits-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2019/couple-v-switzerland-non-renewal-of-residence-permits-due-to-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2019/couple-v-switzerland-non-renewal-of-residence-permits-due-to-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2018/attorney-removed-from-registry-for-criminal-convictions-and-professional-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2018/attorney-removed-from-registry-for-criminal-convictions-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2018/attorney-removed-from-registry-for-criminal-convictions-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2018/attorney-removed-from-registry-for-criminal-convictions-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2018/attorney-removed-from-registry-for-criminal-convictions-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2018/attorney-removed-from-registry-for-criminal-convictions-and-professional-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2017/appeal-regarding-provisional-teaching-ban-rendered-moot-by-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2017/appeal-regarding-provisional-teaching-ban-rendered-moot-by-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2017/appeal-regarding-provisional-teaching-ban-rendered-moot-by-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2017/appeal-regarding-provisional-teaching-ban-rendered-moot-by-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2017/appeal-regarding-provisional-teaching-ban-rendered-moot-by-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2017/appeal-regarding-provisional-teaching-ban-rendered-moot-by-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2015/serbian-national-v-switzerland-non-renewal-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2015/serbian-national-v-switzerland-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2015/serbian-national-v-switzerland-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2015/serbian-national-v-switzerland-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2015/serbian-national-v-switzerland-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2015/serbian-national-v-switzerland-non-renewal-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2014/graubuenden-school-language-transition-delay-upheld-against-language-freedom-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2014/graubuenden-school-language-transition-delay-upheld-against-language-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2014/graubuenden-school-language-transition-delay-upheld-against-language-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2014/graubuenden-school-language-transition-delay-upheld-against-language-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2014/graubuenden-school-language-transition-delay-upheld-against-language-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2014/graubuenden-school-language-transition-delay-upheld-against-language-freedom-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2013/hotel-corporation-v-tax-authority-on-hidden-profit-distribution-via-low-interest-shareholder-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2013/hotel-corporation-v-tax-authority-on-hidden-profit-distribution-via-low-interest-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2013/hotel-corporation-v-tax-authority-on-hidden-profit-distribution-via-low-interest-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2013/hotel-corporation-v-tax-authority-on-hidden-profit-distribution-via-low-interest-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2013/hotel-corporation-v-tax-authority-on-hidden-profit-distribution-via-low-interest-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2013/hotel-corporation-v-tax-authority-on-hidden-profit-distribution-via-low-interest-shareholder-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2012/revocation-of-settlement-permit-based-on-concealed-extramarital-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2012/revocation-of-settlement-permit-based-on-concealed-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2012/revocation-of-settlement-permit-based-on-concealed-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2012/revocation-of-settlement-permit-based-on-concealed-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2012/revocation-of-settlement-permit-based-on-concealed-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2012/revocation-of-settlement-permit-based-on-concealed-extramarital-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2010/parents-claim-for-additional-damages-in-ueberlingen-collision-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2010/parents-claim-for-additional-damages-in-ueberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2010/parents-claim-for-additional-damages-in-ueberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2010/parents-claim-for-additional-damages-in-ueberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2010/parents-claim-for-additional-damages-in-ueberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2010/parents-claim-for-additional-damages-in-ueberlingen-collision-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2009/broadcaster-v-ica-factual-accuracy-in-tv-reporting-on-guardianship-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2009/broadcaster-v-ica-factual-accuracy-in-tv-reporting-on-guardianship-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2009/broadcaster-v-ica-factual-accuracy-in-tv-reporting-on-guardianship-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2009/broadcaster-v-ica-factual-accuracy-in-tv-reporting-on-guardianship-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2009/broadcaster-v-ica-factual-accuracy-in-tv-reporting-on-guardianship-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2009/broadcaster-v-ica-factual-accuracy-in-tv-reporting-on-guardianship-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2008/upheld-extension-of-enforcement-detention-for-non-cooperative-deportee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2008/upheld-extension-of-enforcement-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2008/upheld-extension-of-enforcement-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2008/upheld-extension-of-enforcement-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2008/upheld-extension-of-enforcement-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2008/upheld-extension-of-enforcement-detention-for-non-cooperative-deportee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_291-2007/driver-s-interrupted-taxi-operation-and-transitional-authorization-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2007/driver-s-interrupted-taxi-operation-and-transitional-authorization-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_291-2007/driver-s-interrupted-taxi-operation-and-transitional-authorization-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_291-2007/driver-s-interrupted-taxi-operation-and-transitional-authorization-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_291-2007/driver-s-interrupted-taxi-operation-and-transitional-authorization-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_291-2007/driver-s-interrupted-taxi-operation-and-transitional-authorization-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2024/italian-national-v-switzerland-loss-of-worker-status-and-denial-of-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2024/italian-national-v-switzerland-loss-of-worker-status-and-denial-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2024/italian-national-v-switzerland-loss-of-worker-status-and-denial-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2024/italian-national-v-switzerland-loss-of-worker-status-and-denial-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2024/italian-national-v-switzerland-loss-of-worker-status-and-denial-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2024/italian-national-v-switzerland-loss-of-worker-status-and-denial-of-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-spain-in-tax-evasion-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-spain-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-spain-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-spain-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-spain-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-spain-in-tax-evasion-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2022/taxpayer-dispute-over-default-interest-deduction-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2022/taxpayer-dispute-over-default-interest-deduction-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2022/taxpayer-dispute-over-default-interest-deduction-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2022/taxpayer-dispute-over-default-interest-deduction-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2022/taxpayer-dispute-over-default-interest-deduction-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2022/taxpayer-dispute-over-default-interest-deduction-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2021/cantonal-covid-19-assembly-cap-upheld-against-freedom-of-assembly-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2021/cantonal-covid-19-assembly-cap-upheld-against-freedom-of-assembly-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2021/cantonal-covid-19-assembly-cap-upheld-against-freedom-of-assembly-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2021/cantonal-covid-19-assembly-cap-upheld-against-freedom-of-assembly-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2021/cantonal-covid-19-assembly-cap-upheld-against-freedom-of-assembly-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2021/cantonal-covid-19-assembly-cap-upheld-against-freedom-of-assembly-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2020/appeal-on-denial-of-cost-exemption-due-to-lack-of-merit-in-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2020/appeal-on-denial-of-cost-exemption-due-to-lack-of-merit-in-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2020/appeal-on-denial-of-cost-exemption-due-to-lack-of-merit-in-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2020/appeal-on-denial-of-cost-exemption-due-to-lack-of-merit-in-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2020/appeal-on-denial-of-cost-exemption-due-to-lack-of-merit-in-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2020/appeal-on-denial-of-cost-exemption-due-to-lack-of-merit-in-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2019/revocation-of-settlement-permit-upheld-due-to-criminal-record-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2019/revocation-of-settlement-permit-upheld-due-to-criminal-record-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2019/revocation-of-settlement-permit-upheld-due-to-criminal-record-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2019/revocation-of-settlement-permit-upheld-due-to-criminal-record-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2019/revocation-of-settlement-permit-upheld-due-to-criminal-record-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2019/revocation-of-settlement-permit-upheld-due-to-criminal-record-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2018/taxpayer-challenge-to-discretionary-tax-assessment-upheld-due-to-insufficient-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2018/taxpayer-challenge-to-discretionary-tax-assessment-upheld-due-to-insufficient-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2018/taxpayer-challenge-to-discretionary-tax-assessment-upheld-due-to-insufficient-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2018/taxpayer-challenge-to-discretionary-tax-assessment-upheld-due-to-insufficient-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2018/taxpayer-challenge-to-discretionary-tax-assessment-upheld-due-to-insufficient-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2018/taxpayer-challenge-to-discretionary-tax-assessment-upheld-due-to-insufficient-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2017/federal-supreme-court-upholds-revocation-of-residence-permit-based-on-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2017/federal-supreme-court-upholds-revocation-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2017/federal-supreme-court-upholds-revocation-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2017/federal-supreme-court-upholds-revocation-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2017/federal-supreme-court-upholds-revocation-of-residence-permit-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2017/federal-supreme-court-upholds-revocation-of-residence-permit-based-on-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2016/appeal-regarding-tax-assessment-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2016/appeal-regarding-tax-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2016/appeal-regarding-tax-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2016/appeal-regarding-tax-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2016/appeal-regarding-tax-assessment-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2016/appeal-regarding-tax-assessment-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2015/federal-supreme-court-upholds-tax-domicile-ruling-against-university-professor</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2015/federal-supreme-court-upholds-tax-domicile-ruling-against-university-professor"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2015/federal-supreme-court-upholds-tax-domicile-ruling-against-university-professor"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2015/federal-supreme-court-upholds-tax-domicile-ruling-against-university-professor"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2015/federal-supreme-court-upholds-tax-domicile-ruling-against-university-professor"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2015/federal-supreme-court-upholds-tax-domicile-ruling-against-university-professor"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2014/taxable-value-of-agricultural-land-under-cantonal-law-and-procedural-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2014/taxable-value-of-agricultural-land-under-cantonal-law-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2014/taxable-value-of-agricultural-land-under-cantonal-law-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2014/taxable-value-of-agricultural-land-under-cantonal-law-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2014/taxable-value-of-agricultural-land-under-cantonal-law-and-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2014/taxable-value-of-agricultural-land-under-cantonal-law-and-procedural-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2012/father-v-municipality-regarding-child-maintenance-advance-payment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2012/father-v-municipality-regarding-child-maintenance-advance-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2012/father-v-municipality-regarding-child-maintenance-advance-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2012/father-v-municipality-regarding-child-maintenance-advance-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2012/father-v-municipality-regarding-child-maintenance-advance-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2012/father-v-municipality-regarding-child-maintenance-advance-payment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2011/attempted-tax-evasion-realization-of-consortium-profit-for-2006-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2011/attempted-tax-evasion-realization-of-consortium-profit-for-2006-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2011/attempted-tax-evasion-realization-of-consortium-profit-for-2006-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2011/attempted-tax-evasion-realization-of-consortium-profit-for-2006-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2011/attempted-tax-evasion-realization-of-consortium-profit-for-2006-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2011/attempted-tax-evasion-realization-of-consortium-profit-for-2006-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2010/parents-of-deceased-minor-v-air-navigation-service-provider-claim-extension-barred-by-statutory-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2010/parents-of-deceased-minor-v-air-navigation-service-provider-claim-extension-barred-by-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2010/parents-of-deceased-minor-v-air-navigation-service-provider-claim-extension-barred-by-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2010/parents-of-deceased-minor-v-air-navigation-service-provider-claim-extension-barred-by-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2010/parents-of-deceased-minor-v-air-navigation-service-provider-claim-extension-barred-by-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2010/parents-of-deceased-minor-v-air-navigation-service-provider-claim-extension-barred-by-statutory-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2009/appeal-dismissed-for-lack-of-reasoning-on-advance-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2009/appeal-dismissed-for-lack-of-reasoning-on-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2009/appeal-dismissed-for-lack-of-reasoning-on-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2009/appeal-dismissed-for-lack-of-reasoning-on-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2009/appeal-dismissed-for-lack-of-reasoning-on-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2009/appeal-dismissed-for-lack-of-reasoning-on-advance-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2008/egyptian-national-v-settlement-permit-denial-based-on-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2008/egyptian-national-v-settlement-permit-denial-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2008/egyptian-national-v-settlement-permit-denial-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2008/egyptian-national-v-settlement-permit-denial-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2008/egyptian-national-v-settlement-permit-denial-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2008/egyptian-national-v-settlement-permit-denial-based-on-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_290-2007/swiss-citizen-s-family-reunification-denial-upheld-due-to-voluntary-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2007/swiss-citizen-s-family-reunification-denial-upheld-due-to-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_290-2007/swiss-citizen-s-family-reunification-denial-upheld-due-to-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_290-2007/swiss-citizen-s-family-reunification-denial-upheld-due-to-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_290-2007/swiss-citizen-s-family-reunification-denial-upheld-due-to-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_290-2007/swiss-citizen-s-family-reunification-denial-upheld-due-to-voluntary-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2025/tenants-association-representation-before-construction-appeals-commission-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2025/tenants-association-representation-before-construction-appeals-commission-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2025/tenants-association-representation-before-construction-appeals-commission-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2025/tenants-association-representation-before-construction-appeals-commission-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2025/tenants-association-representation-before-construction-appeals-commission-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2025/tenants-association-representation-before-construction-appeals-commission-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2024/revocation-of-settlement-permit-for-concealment-of-parallel-relationship-and-impending-paternity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2024/revocation-of-settlement-permit-for-concealment-of-parallel-relationship-and-impending-paternity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2024/revocation-of-settlement-permit-for-concealment-of-parallel-relationship-and-impending-paternity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2024/revocation-of-settlement-permit-for-concealment-of-parallel-relationship-and-impending-paternity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2024/revocation-of-settlement-permit-for-concealment-of-parallel-relationship-and-impending-paternity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2024/revocation-of-settlement-permit-for-concealment-of-parallel-relationship-and-impending-paternity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2023/weapons-seizure-suspension-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2023/weapons-seizure-suspension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2023/weapons-seizure-suspension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2023/weapons-seizure-suspension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2023/weapons-seizure-suspension-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2023/weapons-seizure-suspension-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2022/school-construction-award-revocation-due-to-cost-overruns-and-loss-of-trust</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2022/school-construction-award-revocation-due-to-cost-overruns-and-loss-of-trust"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2022/school-construction-award-revocation-due-to-cost-overruns-and-loss-of-trust"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2022/school-construction-award-revocation-due-to-cost-overruns-and-loss-of-trust"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2022/school-construction-award-revocation-due-to-cost-overruns-and-loss-of-trust"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2022/school-construction-award-revocation-due-to-cost-overruns-and-loss-of-trust"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2021/swiss-federal-supreme-court-upholds-vat-adjustment-on-intercompany-hotel-rent-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2021/swiss-federal-supreme-court-upholds-vat-adjustment-on-intercompany-hotel-rent-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2021/swiss-federal-supreme-court-upholds-vat-adjustment-on-intercompany-hotel-rent-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2021/swiss-federal-supreme-court-upholds-vat-adjustment-on-intercompany-hotel-rent-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2021/swiss-federal-supreme-court-upholds-vat-adjustment-on-intercompany-hotel-rent-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2021/swiss-federal-supreme-court-upholds-vat-adjustment-on-intercompany-hotel-rent-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2020/taxpayer-vat-rate-dispute-on-agency-vs-principal-supply-and-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2020/taxpayer-vat-rate-dispute-on-agency-vs-principal-supply-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2020/taxpayer-vat-rate-dispute-on-agency-vs-principal-supply-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2020/taxpayer-vat-rate-dispute-on-agency-vs-principal-supply-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2020/taxpayer-vat-rate-dispute-on-agency-vs-principal-supply-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2020/taxpayer-vat-rate-dispute-on-agency-vs-principal-supply-and-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2019/taxpayer-challenge-of-cantonal-tax-decision-and-recusal-request-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2019/taxpayer-challenge-of-cantonal-tax-decision-and-recusal-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2019/taxpayer-challenge-of-cantonal-tax-decision-and-recusal-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2019/taxpayer-challenge-of-cantonal-tax-decision-and-recusal-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2019/taxpayer-challenge-of-cantonal-tax-decision-and-recusal-request-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2019/taxpayer-challenge-of-cantonal-tax-decision-and-recusal-request-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2018/swiss-federal-supreme-court-rejects-appeal-against-collective-labor-agreement-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2018/swiss-federal-supreme-court-rejects-appeal-against-collective-labor-agreement-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2018/swiss-federal-supreme-court-rejects-appeal-against-collective-labor-agreement-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2018/swiss-federal-supreme-court-rejects-appeal-against-collective-labor-agreement-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2018/swiss-federal-supreme-court-rejects-appeal-against-collective-labor-agreement-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2018/swiss-federal-supreme-court-rejects-appeal-against-collective-labor-agreement-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2017/tax-deduction-disallowance-for-vested-benefits-contribution-followed-by-early-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2017/tax-deduction-disallowance-for-vested-benefits-contribution-followed-by-early-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2017/tax-deduction-disallowance-for-vested-benefits-contribution-followed-by-early-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2017/tax-deduction-disallowance-for-vested-benefits-contribution-followed-by-early-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2017/tax-deduction-disallowance-for-vested-benefits-contribution-followed-by-early-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2017/tax-deduction-disallowance-for-vested-benefits-contribution-followed-by-early-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2016/audit-firm-accreditation-withdrawal-upheld-for-amla-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2016/audit-firm-accreditation-withdrawal-upheld-for-amla-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2016/audit-firm-accreditation-withdrawal-upheld-for-amla-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2016/audit-firm-accreditation-withdrawal-upheld-for-amla-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2016/audit-firm-accreditation-withdrawal-upheld-for-amla-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2016/audit-firm-accreditation-withdrawal-upheld-for-amla-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2015/taxpayer-appeal-regarding-legal-aid-denial-and-advance-cost-deposits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2015/taxpayer-appeal-regarding-legal-aid-denial-and-advance-cost-deposits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2015/taxpayer-appeal-regarding-legal-aid-denial-and-advance-cost-deposits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2015/taxpayer-appeal-regarding-legal-aid-denial-and-advance-cost-deposits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2015/taxpayer-appeal-regarding-legal-aid-denial-and-advance-cost-deposits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2015/taxpayer-appeal-regarding-legal-aid-denial-and-advance-cost-deposits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2014/father-s-late-family-reunification-application-for-adult-son-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2014/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2014/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2014/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2014/father-s-late-family-reunification-application-for-adult-son-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2014/father-s-late-family-reunification-application-for-adult-son-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2013/retailer-challenge-to-fire-extinguisher-recall-order-over-lapse-of-time</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2013/retailer-challenge-to-fire-extinguisher-recall-order-over-lapse-of-time"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2013/retailer-challenge-to-fire-extinguisher-recall-order-over-lapse-of-time"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2013/retailer-challenge-to-fire-extinguisher-recall-order-over-lapse-of-time"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2013/retailer-challenge-to-fire-extinguisher-recall-order-over-lapse-of-time"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2013/retailer-challenge-to-fire-extinguisher-recall-order-over-lapse-of-time"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2012/real-estate-consultant-s-tax-appeal-on-depreciation-and-loss-carry-forward-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2012/real-estate-consultant-s-tax-appeal-on-depreciation-and-loss-carry-forward-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2012/real-estate-consultant-s-tax-appeal-on-depreciation-and-loss-carry-forward-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2012/real-estate-consultant-s-tax-appeal-on-depreciation-and-loss-carry-forward-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2012/real-estate-consultant-s-tax-appeal-on-depreciation-and-loss-carry-forward-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2012/real-estate-consultant-s-tax-appeal-on-depreciation-and-loss-carry-forward-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2011/federal-supreme-court-overturns-attempted-tax-evasion-fines-due-to-lack-of-intent-proof-in-vehicle-sale-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2011/federal-supreme-court-overturns-attempted-tax-evasion-fines-due-to-lack-of-intent-proof-in-vehicle-sale-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2011/federal-supreme-court-overturns-attempted-tax-evasion-fines-due-to-lack-of-intent-proof-in-vehicle-sale-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2011/federal-supreme-court-overturns-attempted-tax-evasion-fines-due-to-lack-of-intent-proof-in-vehicle-sale-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2011/federal-supreme-court-overturns-attempted-tax-evasion-fines-due-to-lack-of-intent-proof-in-vehicle-sale-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2011/federal-supreme-court-overturns-attempted-tax-evasion-fines-due-to-lack-of-intent-proof-in-vehicle-sale-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2010/meat-trader-customs-evasion-liability-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2010/meat-trader-customs-evasion-liability-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2010/meat-trader-customs-evasion-liability-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2010/meat-trader-customs-evasion-liability-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2010/meat-trader-customs-evasion-liability-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2010/meat-trader-customs-evasion-liability-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2009/tunisian-national-s-detention-appeal-inadmissible-for-lack-of-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2009/tunisian-national-s-detention-appeal-inadmissible-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2009/tunisian-national-s-detention-appeal-inadmissible-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2009/tunisian-national-s-detention-appeal-inadmissible-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2009/tunisian-national-s-detention-appeal-inadmissible-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2009/tunisian-national-s-detention-appeal-inadmissible-for-lack-of-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2008/taxation-of-latent-reserves-on-property-transfer-after-cessation-of-professional-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2008/taxation-of-latent-reserves-on-property-transfer-after-cessation-of-professional-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2008/taxation-of-latent-reserves-on-property-transfer-after-cessation-of-professional-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2008/taxation-of-latent-reserves-on-property-transfer-after-cessation-of-professional-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2008/taxation-of-latent-reserves-on-property-transfer-after-cessation-of-professional-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2008/taxation-of-latent-reserves-on-property-transfer-after-cessation-of-professional-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_29-2007/federal-tribunal-upholds-detention-of-absconding-asylum-applicant-pending-enforcement-of-deportation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2007/federal-tribunal-upholds-detention-of-absconding-asylum-applicant-pending-enforcement-of-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_29-2007/federal-tribunal-upholds-detention-of-absconding-asylum-applicant-pending-enforcement-of-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_29-2007/federal-tribunal-upholds-detention-of-absconding-asylum-applicant-pending-enforcement-of-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_29-2007/federal-tribunal-upholds-detention-of-absconding-asylum-applicant-pending-enforcement-of-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_29-2007/federal-tribunal-upholds-detention-of-absconding-asylum-applicant-pending-enforcement-of-deportation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2024/italian-account-holder-appeal-on-tax-information-exchange-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2024/italian-account-holder-appeal-on-tax-information-exchange-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2024/italian-account-holder-appeal-on-tax-information-exchange-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2024/italian-account-holder-appeal-on-tax-information-exchange-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2024/italian-account-holder-appeal-on-tax-information-exchange-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2024/italian-account-holder-appeal-on-tax-information-exchange-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2023/portuguese-national-s-appeal-on-legal-aid-denial-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2023/portuguese-national-s-appeal-on-legal-aid-denial-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2023/portuguese-national-s-appeal-on-legal-aid-denial-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2023/portuguese-national-s-appeal-on-legal-aid-denial-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2023/portuguese-national-s-appeal-on-legal-aid-denial-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2023/portuguese-national-s-appeal-on-legal-aid-denial-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2021/czech-national-v-switzerland-inadmissible-appeal-regarding-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2021/czech-national-v-switzerland-inadmissible-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2021/czech-national-v-switzerland-inadmissible-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2021/czech-national-v-switzerland-inadmissible-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2021/czech-national-v-switzerland-inadmissible-appeal-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2021/czech-national-v-switzerland-inadmissible-appeal-regarding-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2020/taxpayer-s-appeal-dismissed-for-insufficient-substantiation-against-denial-of-tax-remission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2020/taxpayer-s-appeal-dismissed-for-insufficient-substantiation-against-denial-of-tax-remission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2020/taxpayer-s-appeal-dismissed-for-insufficient-substantiation-against-denial-of-tax-remission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2020/taxpayer-s-appeal-dismissed-for-insufficient-substantiation-against-denial-of-tax-remission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2020/taxpayer-s-appeal-dismissed-for-insufficient-substantiation-against-denial-of-tax-remission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2020/taxpayer-s-appeal-dismissed-for-insufficient-substantiation-against-denial-of-tax-remission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2019/federal-supreme-court-upholds-rejection-of-delayed-family-reunification-based-on-mandatory-time-limits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2019/federal-supreme-court-upholds-rejection-of-delayed-family-reunification-based-on-mandatory-time-limits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2019/federal-supreme-court-upholds-rejection-of-delayed-family-reunification-based-on-mandatory-time-limits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2019/federal-supreme-court-upholds-rejection-of-delayed-family-reunification-based-on-mandatory-time-limits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2019/federal-supreme-court-upholds-rejection-of-delayed-family-reunification-based-on-mandatory-time-limits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2019/federal-supreme-court-upholds-rejection-of-delayed-family-reunification-based-on-mandatory-time-limits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2018/belarusian-family-s-appeal-on-residence-permit-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2018/belarusian-family-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2018/belarusian-family-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2018/belarusian-family-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2018/belarusian-family-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2018/belarusian-family-s-appeal-on-residence-permit-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2017/italian-national-v-switzerland-refusal-to-extend-residence-permit-post-cessation-of-worker-status-and-insufficient-private-life-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2017/italian-national-v-switzerland-refusal-to-extend-residence-permit-post-cessation-of-worker-status-and-insufficient-private-life-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2017/italian-national-v-switzerland-refusal-to-extend-residence-permit-post-cessation-of-worker-status-and-insufficient-private-life-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2017/italian-national-v-switzerland-refusal-to-extend-residence-permit-post-cessation-of-worker-status-and-insufficient-private-life-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2017/italian-national-v-switzerland-refusal-to-extend-residence-permit-post-cessation-of-worker-status-and-insufficient-private-life-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2017/italian-national-v-switzerland-refusal-to-extend-residence-permit-post-cessation-of-worker-status-and-insufficient-private-life-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2016/peruvian-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2016/peruvian-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2016/peruvian-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2016/peruvian-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2016/peruvian-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2016/peruvian-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2015/swiss-supreme-court-on-international-tax-administrative-assistance-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2015/swiss-supreme-court-on-international-tax-administrative-assistance-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2015/swiss-supreme-court-on-international-tax-administrative-assistance-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2015/swiss-supreme-court-on-international-tax-administrative-assistance-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2015/swiss-supreme-court-on-international-tax-administrative-assistance-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2015/swiss-supreme-court-on-international-tax-administrative-assistance-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2014/tax-domicile-revision-refusal-upheld-on-appeal-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2014/tax-domicile-revision-refusal-upheld-on-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2014/tax-domicile-revision-refusal-upheld-on-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2014/tax-domicile-revision-refusal-upheld-on-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2014/tax-domicile-revision-refusal-upheld-on-appeal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2014/tax-domicile-revision-refusal-upheld-on-appeal-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2013/foreign-nationals-residence-permit-refusal-due-to-social-assistance-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2013/foreign-nationals-residence-permit-refusal-due-to-social-assistance-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2013/foreign-nationals-residence-permit-refusal-due-to-social-assistance-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2013/foreign-nationals-residence-permit-refusal-due-to-social-assistance-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2013/foreign-nationals-residence-permit-refusal-due-to-social-assistance-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2013/foreign-nationals-residence-permit-refusal-due-to-social-assistance-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2012/brazilian-national-permit-renewal-refused-despite-separation-from-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2012/brazilian-national-permit-renewal-refused-despite-separation-from-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2012/brazilian-national-permit-renewal-refused-despite-separation-from-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2012/brazilian-national-permit-renewal-refused-despite-separation-from-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2012/brazilian-national-permit-renewal-refused-despite-separation-from-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2012/brazilian-national-permit-renewal-refused-despite-separation-from-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2011/macedonian-national-permit-revocation-due-to-homicide-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2011/macedonian-national-permit-revocation-due-to-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2011/macedonian-national-permit-revocation-due-to-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2011/macedonian-national-permit-revocation-due-to-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2011/macedonian-national-permit-revocation-due-to-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2011/macedonian-national-permit-revocation-due-to-homicide-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2010/parents-appeal-for-increased-compensation-after-mid-air-collision-death-against-air-navigation-provider</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2010/parents-appeal-for-increased-compensation-after-mid-air-collision-death-against-air-navigation-provider"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2010/parents-appeal-for-increased-compensation-after-mid-air-collision-death-against-air-navigation-provider"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2010/parents-appeal-for-increased-compensation-after-mid-air-collision-death-against-air-navigation-provider"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2010/parents-appeal-for-increased-compensation-after-mid-air-collision-death-against-air-navigation-provider"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2010/parents-appeal-for-increased-compensation-after-mid-air-collision-death-against-air-navigation-provider"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2009/broadcaster-concession-restriction-oversight-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2009/broadcaster-concession-restriction-oversight-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2009/broadcaster-concession-restriction-oversight-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2009/broadcaster-concession-restriction-oversight-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2009/broadcaster-concession-restriction-oversight-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2009/broadcaster-concession-restriction-oversight-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2008/family-reunification-denial-due-to-applicant-s-prior-misconduct-and-delayed-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2008/family-reunification-denial-due-to-applicant-s-prior-misconduct-and-delayed-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2008/family-reunification-denial-due-to-applicant-s-prior-misconduct-and-delayed-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2008/family-reunification-denial-due-to-applicant-s-prior-misconduct-and-delayed-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2008/family-reunification-denial-due-to-applicant-s-prior-misconduct-and-delayed-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2008/family-reunification-denial-due-to-applicant-s-prior-misconduct-and-delayed-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_289-2007/federal-supreme-court-upholds-denial-of-family-reunification-due-to-financial-insolvency-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2007/federal-supreme-court-upholds-denial-of-family-reunification-due-to-financial-insolvency-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_289-2007/federal-supreme-court-upholds-denial-of-family-reunification-due-to-financial-insolvency-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_289-2007/federal-supreme-court-upholds-denial-of-family-reunification-due-to-financial-insolvency-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_289-2007/federal-supreme-court-upholds-denial-of-family-reunification-due-to-financial-insolvency-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_289-2007/federal-supreme-court-upholds-denial-of-family-reunification-due-to-financial-insolvency-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2024/federal-court-upholds-denial-of-appeal-in-italian-tax-administrative-assistance-case-regarding-swiss-bank-accounts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2024/federal-court-upholds-denial-of-appeal-in-italian-tax-administrative-assistance-case-regarding-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2024/federal-court-upholds-denial-of-appeal-in-italian-tax-administrative-assistance-case-regarding-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2024/federal-court-upholds-denial-of-appeal-in-italian-tax-administrative-assistance-case-regarding-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2024/federal-court-upholds-denial-of-appeal-in-italian-tax-administrative-assistance-case-regarding-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2024/federal-court-upholds-denial-of-appeal-in-italian-tax-administrative-assistance-case-regarding-swiss-bank-accounts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2023/federal-supreme-court-dismisses-unjustified-delay-claim-against-federal-administrative-court-after-diploma-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2023/federal-supreme-court-dismisses-unjustified-delay-claim-against-federal-administrative-court-after-diploma-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2023/federal-supreme-court-dismisses-unjustified-delay-claim-against-federal-administrative-court-after-diploma-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2023/federal-supreme-court-dismisses-unjustified-delay-claim-against-federal-administrative-court-after-diploma-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2023/federal-supreme-court-dismisses-unjustified-delay-claim-against-federal-administrative-court-after-diploma-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2023/federal-supreme-court-dismisses-unjustified-delay-claim-against-federal-administrative-court-after-diploma-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2021/cuban-national-v-procedural-stay-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2021/cuban-national-v-procedural-stay-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2021/cuban-national-v-procedural-stay-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2021/cuban-national-v-procedural-stay-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2021/cuban-national-v-procedural-stay-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2021/cuban-national-v-procedural-stay-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2020/refugee-s-partner-entry-denial-due-to-social-dependency-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2020/refugee-s-partner-entry-denial-due-to-social-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2020/refugee-s-partner-entry-denial-due-to-social-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2020/refugee-s-partner-entry-denial-due-to-social-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2020/refugee-s-partner-entry-denial-due-to-social-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2020/refugee-s-partner-entry-denial-due-to-social-dependency-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2018/taxpayer-appeal-against-additional-tax-assessments-self-incrimination-and-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2018/taxpayer-appeal-against-additional-tax-assessments-self-incrimination-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2018/taxpayer-appeal-against-additional-tax-assessments-self-incrimination-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2018/taxpayer-appeal-against-additional-tax-assessments-self-incrimination-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2018/taxpayer-appeal-against-additional-tax-assessments-self-incrimination-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2018/taxpayer-appeal-against-additional-tax-assessments-self-incrimination-and-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2017/federal-supreme-court-dismisses-appeal-on-real-estate-acquisition-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2017/federal-supreme-court-dismisses-appeal-on-real-estate-acquisition-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2017/federal-supreme-court-dismisses-appeal-on-real-estate-acquisition-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2017/federal-supreme-court-dismisses-appeal-on-real-estate-acquisition-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2017/federal-supreme-court-dismisses-appeal-on-real-estate-acquisition-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2017/federal-supreme-court-dismisses-appeal-on-real-estate-acquisition-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2016/revocation-of-settlement-permit-for-recurring-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2016/revocation-of-settlement-permit-for-recurring-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2016/revocation-of-settlement-permit-for-recurring-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2016/revocation-of-settlement-permit-for-recurring-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2016/revocation-of-settlement-permit-for-recurring-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2016/revocation-of-settlement-permit-for-recurring-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2015/physician-s-appeal-against-practice-conditions-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2015/physician-s-appeal-against-practice-conditions-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2015/physician-s-appeal-against-practice-conditions-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2015/physician-s-appeal-against-practice-conditions-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2015/physician-s-appeal-against-practice-conditions-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2015/physician-s-appeal-against-practice-conditions-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2014/appeal-dismissed-for-untimely-submission-and-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2014/appeal-dismissed-for-untimely-submission-and-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2014/appeal-dismissed-for-untimely-submission-and-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2014/appeal-dismissed-for-untimely-submission-and-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2014/appeal-dismissed-for-untimely-submission-and-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2014/appeal-dismissed-for-untimely-submission-and-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2013/revocation-of-residence-permit-based-on-serious-drug-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2013/revocation-of-residence-permit-based-on-serious-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2013/revocation-of-residence-permit-based-on-serious-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2013/revocation-of-residence-permit-based-on-serious-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2013/revocation-of-residence-permit-based-on-serious-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2013/revocation-of-residence-permit-based-on-serious-drug-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2012/asylum-seeker-fails-to-translate-supervision-complaint-into-german</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2012/asylum-seeker-fails-to-translate-supervision-complaint-into-german"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2012/asylum-seeker-fails-to-translate-supervision-complaint-into-german"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2012/asylum-seeker-fails-to-translate-supervision-complaint-into-german"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2012/asylum-seeker-fails-to-translate-supervision-complaint-into-german"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2012/asylum-seeker-fails-to-translate-supervision-complaint-into-german"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2011/foreign-national-s-appeal-against-residence-permit-non-renewal-denied-after-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2011/foreign-national-s-appeal-against-residence-permit-non-renewal-denied-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2011/foreign-national-s-appeal-against-residence-permit-non-renewal-denied-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2011/foreign-national-s-appeal-against-residence-permit-non-renewal-denied-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2011/foreign-national-s-appeal-against-residence-permit-non-renewal-denied-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2011/foreign-national-s-appeal-against-residence-permit-non-renewal-denied-after-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2010/parents-of-ueberlingen-collision-victims-v-skyguide-compensation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2010/parents-of-ueberlingen-collision-victims-v-skyguide-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2010/parents-of-ueberlingen-collision-victims-v-skyguide-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2010/parents-of-ueberlingen-collision-victims-v-skyguide-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2010/parents-of-ueberlingen-collision-victims-v-skyguide-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2010/parents-of-ueberlingen-collision-victims-v-skyguide-compensation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2009/inadmissibility-of-appeal-against-auditor-certification-rejection-based-on-professional-experience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2009/inadmissibility-of-appeal-against-auditor-certification-rejection-based-on-professional-experience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2009/inadmissibility-of-appeal-against-auditor-certification-rejection-based-on-professional-experience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2009/inadmissibility-of-appeal-against-auditor-certification-rejection-based-on-professional-experience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2009/inadmissibility-of-appeal-against-auditor-certification-rejection-based-on-professional-experience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2009/inadmissibility-of-appeal-against-auditor-certification-rejection-based-on-professional-experience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2008/taxpayer-deduction-of-losing-bets-from-gambling-winnings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2008/taxpayer-deduction-of-losing-bets-from-gambling-winnings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2008/taxpayer-deduction-of-losing-bets-from-gambling-winnings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2008/taxpayer-deduction-of-losing-bets-from-gambling-winnings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2008/taxpayer-deduction-of-losing-bets-from-gambling-winnings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2008/taxpayer-deduction-of-losing-bets-from-gambling-winnings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_288-2007/real-estate-profit-tax-dispute-undocumented-investment-costs-vs-statutory-valuation-method</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2007/real-estate-profit-tax-dispute-undocumented-investment-costs-vs-statutory-valuation-method"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_288-2007/real-estate-profit-tax-dispute-undocumented-investment-costs-vs-statutory-valuation-method"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_288-2007/real-estate-profit-tax-dispute-undocumented-investment-costs-vs-statutory-valuation-method"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_288-2007/real-estate-profit-tax-dispute-undocumented-investment-costs-vs-statutory-valuation-method"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_288-2007/real-estate-profit-tax-dispute-undocumented-investment-costs-vs-statutory-valuation-method"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2024/swiss-federal-supreme-court-upholds-denial-of-administrative-assistance-to-italy-in-tax-evasion-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2024/swiss-federal-supreme-court-upholds-denial-of-administrative-assistance-to-italy-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2024/swiss-federal-supreme-court-upholds-denial-of-administrative-assistance-to-italy-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2024/swiss-federal-supreme-court-upholds-denial-of-administrative-assistance-to-italy-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2024/swiss-federal-supreme-court-upholds-denial-of-administrative-assistance-to-italy-in-tax-evasion-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2024/swiss-federal-supreme-court-upholds-denial-of-administrative-assistance-to-italy-in-tax-evasion-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2023/veterinarian-disciplinary-fine-appeal-for-professional-misconduct-in-animal-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2023/veterinarian-disciplinary-fine-appeal-for-professional-misconduct-in-animal-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2023/veterinarian-disciplinary-fine-appeal-for-professional-misconduct-in-animal-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2023/veterinarian-disciplinary-fine-appeal-for-professional-misconduct-in-animal-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2023/veterinarian-disciplinary-fine-appeal-for-professional-misconduct-in-animal-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2023/veterinarian-disciplinary-fine-appeal-for-professional-misconduct-in-animal-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2022/vat-reclaim-appeals-inadmissible-due-to-late-cost-advance-payment-and-rejected-plea-for-reinstatement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2022/vat-reclaim-appeals-inadmissible-due-to-late-cost-advance-payment-and-rejected-plea-for-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2022/vat-reclaim-appeals-inadmissible-due-to-late-cost-advance-payment-and-rejected-plea-for-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2022/vat-reclaim-appeals-inadmissible-due-to-late-cost-advance-payment-and-rejected-plea-for-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2022/vat-reclaim-appeals-inadmissible-due-to-late-cost-advance-payment-and-rejected-plea-for-reinstatement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2022/vat-reclaim-appeals-inadmissible-due-to-late-cost-advance-payment-and-rejected-plea-for-reinstatement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2021/appeal-against-permit-revocation-moot-due-to-appellant-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2021/appeal-against-permit-revocation-moot-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2021/appeal-against-permit-revocation-moot-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2021/appeal-against-permit-revocation-moot-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2021/appeal-against-permit-revocation-moot-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2021/appeal-against-permit-revocation-moot-due-to-appellant-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2020/bosnian-national-s-eu-efta-residence-permit-revoked-post-divorce-under-fnia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2020/bosnian-national-s-eu-efta-residence-permit-revoked-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2020/bosnian-national-s-eu-efta-residence-permit-revoked-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2020/bosnian-national-s-eu-efta-residence-permit-revoked-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2020/bosnian-national-s-eu-efta-residence-permit-revoked-post-divorce-under-fnia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2020/bosnian-national-s-eu-efta-residence-permit-revoked-post-divorce-under-fnia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2019/federal-tax-administration-v-federal-administrative-court-bank-information-disclosure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2019/federal-tax-administration-v-federal-administrative-court-bank-information-disclosure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2019/federal-tax-administration-v-federal-administrative-court-bank-information-disclosure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2019/federal-tax-administration-v-federal-administrative-court-bank-information-disclosure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2019/federal-tax-administration-v-federal-administrative-court-bank-information-disclosure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2019/federal-tax-administration-v-federal-administrative-court-bank-information-disclosure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2018/federal-tax-administration-v-lawyer-vat-collection-finality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2018/federal-tax-administration-v-lawyer-vat-collection-finality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2018/federal-tax-administration-v-lawyer-vat-collection-finality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2018/federal-tax-administration-v-lawyer-vat-collection-finality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2018/federal-tax-administration-v-lawyer-vat-collection-finality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2018/federal-tax-administration-v-lawyer-vat-collection-finality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2017/ethiopian-national-v-restriction-on-movement-for-failed-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2017/ethiopian-national-v-restriction-on-movement-for-failed-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2017/ethiopian-national-v-restriction-on-movement-for-failed-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2017/ethiopian-national-v-restriction-on-movement-for-failed-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2017/ethiopian-national-v-restriction-on-movement-for-failed-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2017/ethiopian-national-v-restriction-on-movement-for-failed-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2016/claimant-denied-state-funded-lawyer-due-to-unfounded-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2016/claimant-denied-state-funded-lawyer-due-to-unfounded-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2016/claimant-denied-state-funded-lawyer-due-to-unfounded-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2016/claimant-denied-state-funded-lawyer-due-to-unfounded-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2016/claimant-denied-state-funded-lawyer-due-to-unfounded-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2016/claimant-denied-state-funded-lawyer-due-to-unfounded-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2015/taxpayer-v-canton-family-deduction-denial-for-non-qualifying-dependents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2015/taxpayer-v-canton-family-deduction-denial-for-non-qualifying-dependents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2015/taxpayer-v-canton-family-deduction-denial-for-non-qualifying-dependents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2015/taxpayer-v-canton-family-deduction-denial-for-non-qualifying-dependents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2015/taxpayer-v-canton-family-deduction-denial-for-non-qualifying-dependents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2015/taxpayer-v-canton-family-deduction-denial-for-non-qualifying-dependents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2013/revocation-of-residence-permit-for-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2013/revocation-of-residence-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2013/revocation-of-residence-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2013/revocation-of-residence-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2013/revocation-of-residence-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2013/revocation-of-residence-permit-for-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2012/revocation-of-residence-permit-for-concealed-extramarital-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2012/revocation-of-residence-permit-for-concealed-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2012/revocation-of-residence-permit-for-concealed-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2012/revocation-of-residence-permit-for-concealed-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2012/revocation-of-residence-permit-for-concealed-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2012/revocation-of-residence-permit-for-concealed-extramarital-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2011/non-eu-citizen-residence-permit-refusal-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2011/non-eu-citizen-residence-permit-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2011/non-eu-citizen-residence-permit-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2011/non-eu-citizen-residence-permit-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2011/non-eu-citizen-residence-permit-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2011/non-eu-citizen-residence-permit-refusal-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2010/parents-claim-for-additional-non-pecuniary-damages-in-uberlingen-collision-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2010/parents-claim-for-additional-non-pecuniary-damages-in-uberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2010/parents-claim-for-additional-non-pecuniary-damages-in-uberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2010/parents-claim-for-additional-non-pecuniary-damages-in-uberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2010/parents-claim-for-additional-non-pecuniary-damages-in-uberlingen-collision-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2010/parents-claim-for-additional-non-pecuniary-damages-in-uberlingen-collision-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2009/albanian-national-v-switzerland-forfeiture-of-residence-rights-due-to-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2009/albanian-national-v-switzerland-forfeiture-of-residence-rights-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2009/albanian-national-v-switzerland-forfeiture-of-residence-rights-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2009/albanian-national-v-switzerland-forfeiture-of-residence-rights-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2009/albanian-national-v-switzerland-forfeiture-of-residence-rights-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2009/albanian-national-v-switzerland-forfeiture-of-residence-rights-due-to-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2008/kosovan-national-s-third-appeal-on-residence-permit-revocation-inadmissible-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2008/kosovan-national-s-third-appeal-on-residence-permit-revocation-inadmissible-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2008/kosovan-national-s-third-appeal-on-residence-permit-revocation-inadmissible-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2008/kosovan-national-s-third-appeal-on-residence-permit-revocation-inadmissible-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2008/kosovan-national-s-third-appeal-on-residence-permit-revocation-inadmissible-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2008/kosovan-national-s-third-appeal-on-residence-permit-revocation-inadmissible-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_287-2007/bid-incompleteness-bars-review-of-public-contract-award-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2007/bid-incompleteness-bars-review-of-public-contract-award-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_287-2007/bid-incompleteness-bars-review-of-public-contract-award-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_287-2007/bid-incompleteness-bars-review-of-public-contract-award-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_287-2007/bid-incompleteness-bars-review-of-public-contract-award-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_287-2007/bid-incompleteness-bars-review-of-public-contract-award-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2024/swiss-bank-account-holder-challenges-tax-information-request-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2024/swiss-bank-account-holder-challenges-tax-information-request-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2024/swiss-bank-account-holder-challenges-tax-information-request-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2024/swiss-bank-account-holder-challenges-tax-information-request-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2024/swiss-bank-account-holder-challenges-tax-information-request-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2024/swiss-bank-account-holder-challenges-tax-information-request-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2023/albanian-resident-deportation-upheld-over-wife-s-mental-health-crisis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2023/albanian-resident-deportation-upheld-over-wife-s-mental-health-crisis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2023/albanian-resident-deportation-upheld-over-wife-s-mental-health-crisis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2023/albanian-resident-deportation-upheld-over-wife-s-mental-health-crisis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2023/albanian-resident-deportation-upheld-over-wife-s-mental-health-crisis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2023/albanian-resident-deportation-upheld-over-wife-s-mental-health-crisis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2022/student-elimination-from-computer-science-program-upheld-despite-regulatory-discrepancy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2022/student-elimination-from-computer-science-program-upheld-despite-regulatory-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2022/student-elimination-from-computer-science-program-upheld-despite-regulatory-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2022/student-elimination-from-computer-science-program-upheld-despite-regulatory-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2022/student-elimination-from-computer-science-program-upheld-despite-regulatory-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2022/student-elimination-from-computer-science-program-upheld-despite-regulatory-discrepancy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2021/taxpayer-v-federal-customs-administration-alcohol-tax-late-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2021/taxpayer-v-federal-customs-administration-alcohol-tax-late-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2021/taxpayer-v-federal-customs-administration-alcohol-tax-late-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2021/taxpayer-v-federal-customs-administration-alcohol-tax-late-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2021/taxpayer-v-federal-customs-administration-alcohol-tax-late-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2021/taxpayer-v-federal-customs-administration-alcohol-tax-late-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2020/curator-withdrawal-of-appeal-regarding-airr-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2020/curator-withdrawal-of-appeal-regarding-airr-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2020/curator-withdrawal-of-appeal-regarding-airr-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2020/curator-withdrawal-of-appeal-regarding-airr-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2020/curator-withdrawal-of-appeal-regarding-airr-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2020/curator-withdrawal-of-appeal-regarding-airr-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2019/swiss-federal-tax-administration-v-federal-administrative-court-information-exchange-with-russia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2019/swiss-federal-tax-administration-v-federal-administrative-court-information-exchange-with-russia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2019/swiss-federal-tax-administration-v-federal-administrative-court-information-exchange-with-russia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2019/swiss-federal-tax-administration-v-federal-administrative-court-information-exchange-with-russia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2019/swiss-federal-tax-administration-v-federal-administrative-court-information-exchange-with-russia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2019/swiss-federal-tax-administration-v-federal-administrative-court-information-exchange-with-russia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2018/construction-company-v-municipality-direct-award-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2018/construction-company-v-municipality-direct-award-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2018/construction-company-v-municipality-direct-award-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2018/construction-company-v-municipality-direct-award-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2018/construction-company-v-municipality-direct-award-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2018/construction-company-v-municipality-direct-award-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2017/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2017/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2017/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2017/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2017/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2017/swiss-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2015/landowner-vs-public-health-authority-regarding-private-water-system-contamination-and-legal-applicability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2015/landowner-vs-public-health-authority-regarding-private-water-system-contamination-and-legal-applicability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2015/landowner-vs-public-health-authority-regarding-private-water-system-contamination-and-legal-applicability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2015/landowner-vs-public-health-authority-regarding-private-water-system-contamination-and-legal-applicability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2015/landowner-vs-public-health-authority-regarding-private-water-system-contamination-and-legal-applicability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2015/landowner-vs-public-health-authority-regarding-private-water-system-contamination-and-legal-applicability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2014/swiss-residents-claim-for-deductions-on-foreign-property-renovation-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2014/swiss-residents-claim-for-deductions-on-foreign-property-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2014/swiss-residents-claim-for-deductions-on-foreign-property-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2014/swiss-residents-claim-for-deductions-on-foreign-property-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2014/swiss-residents-claim-for-deductions-on-foreign-property-renovation-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2014/swiss-residents-claim-for-deductions-on-foreign-property-renovation-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2013/serbian-national-v-switzerland-denial-of-residence-permit-renewal-due-to-failed-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2013/serbian-national-v-switzerland-denial-of-residence-permit-renewal-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2013/serbian-national-v-switzerland-denial-of-residence-permit-renewal-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2013/serbian-national-v-switzerland-denial-of-residence-permit-renewal-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2013/serbian-national-v-switzerland-denial-of-residence-permit-renewal-due-to-failed-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2013/serbian-national-v-switzerland-denial-of-residence-permit-renewal-due-to-failed-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2012/kenyan-national-v-switzerland-residence-permit-extension-post-divorce-and-old-law-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2012/kenyan-national-v-switzerland-residence-permit-extension-post-divorce-and-old-law-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2012/kenyan-national-v-switzerland-residence-permit-extension-post-divorce-and-old-law-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2012/kenyan-national-v-switzerland-residence-permit-extension-post-divorce-and-old-law-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2012/kenyan-national-v-switzerland-residence-permit-extension-post-divorce-and-old-law-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2012/kenyan-national-v-switzerland-residence-permit-extension-post-divorce-and-old-law-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2011/swiss-residence-permit-denial-based-on-sham-marriage-to-circumvent-immigration-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2011/swiss-residence-permit-denial-based-on-sham-marriage-to-circumvent-immigration-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2011/swiss-residence-permit-denial-based-on-sham-marriage-to-circumvent-immigration-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2011/swiss-residence-permit-denial-based-on-sham-marriage-to-circumvent-immigration-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2011/swiss-residence-permit-denial-based-on-sham-marriage-to-circumvent-immigration-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2011/swiss-residence-permit-denial-based-on-sham-marriage-to-circumvent-immigration-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2009/withdrawal-of-appeal-in-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2009/withdrawal-of-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2009/withdrawal-of-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2009/withdrawal-of-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2009/withdrawal-of-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2009/withdrawal-of-appeal-in-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2008/inadmissibility-due-to-failure-to-submit-challenged-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2008/inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2008/inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2008/inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2008/inadmissibility-due-to-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2008/inadmissibility-due-to-failure-to-submit-challenged-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_286-2007/real-estate-agent-compensation-classification-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2007/real-estate-agent-compensation-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_286-2007/real-estate-agent-compensation-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_286-2007/real-estate-agent-compensation-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_286-2007/real-estate-agent-compensation-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_286-2007/real-estate-agent-compensation-classification-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2024/revocation-of-permit-and-expulsion-of-social-beneficiary-due-to-criminal-convictions-upheld-despite-paternal-ties-appeal-inadmissible-for-lack-of-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2024/revocation-of-permit-and-expulsion-of-social-beneficiary-due-to-criminal-convictions-upheld-despite-paternal-ties-appeal-inadmissible-for-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2024/revocation-of-permit-and-expulsion-of-social-beneficiary-due-to-criminal-convictions-upheld-despite-paternal-ties-appeal-inadmissible-for-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2024/revocation-of-permit-and-expulsion-of-social-beneficiary-due-to-criminal-convictions-upheld-despite-paternal-ties-appeal-inadmissible-for-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2024/revocation-of-permit-and-expulsion-of-social-beneficiary-due-to-criminal-convictions-upheld-despite-paternal-ties-appeal-inadmissible-for-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2024/revocation-of-permit-and-expulsion-of-social-beneficiary-due-to-criminal-convictions-upheld-despite-paternal-ties-appeal-inadmissible-for-lack-of-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2023/canton-v-decision-annulment-of-religious-procession-refusal-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2023/canton-v-decision-annulment-of-religious-procession-refusal-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2023/canton-v-decision-annulment-of-religious-procession-refusal-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2023/canton-v-decision-annulment-of-religious-procession-refusal-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2023/canton-v-decision-annulment-of-religious-procession-refusal-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2023/canton-v-decision-annulment-of-religious-procession-refusal-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2022/taxpayer-dispute-over-accrued-tax-payments-and-alleged-surplus</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2022/taxpayer-dispute-over-accrued-tax-payments-and-alleged-surplus"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2022/taxpayer-dispute-over-accrued-tax-payments-and-alleged-surplus"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2022/taxpayer-dispute-over-accrued-tax-payments-and-alleged-surplus"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2022/taxpayer-dispute-over-accrued-tax-payments-and-alleged-surplus"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2022/taxpayer-dispute-over-accrued-tax-payments-and-alleged-surplus"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2021/swiss-company-permit-renewal-appeal-dismissed-for-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2021/swiss-company-permit-renewal-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2021/swiss-company-permit-renewal-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2021/swiss-company-permit-renewal-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2021/swiss-company-permit-renewal-appeal-dismissed-for-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2021/swiss-company-permit-renewal-appeal-dismissed-for-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2020/taxation-of-retroactive-disability-and-pension-arrears-periodicity-vs-annuity-rate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2020/taxation-of-retroactive-disability-and-pension-arrears-periodicity-vs-annuity-rate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2020/taxation-of-retroactive-disability-and-pension-arrears-periodicity-vs-annuity-rate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2020/taxation-of-retroactive-disability-and-pension-arrears-periodicity-vs-annuity-rate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2020/taxation-of-retroactive-disability-and-pension-arrears-periodicity-vs-annuity-rate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2020/taxation-of-retroactive-disability-and-pension-arrears-periodicity-vs-annuity-rate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2019/taxation-of-divorce-related-transfers-of-employment-compensation-performance-shares-and-stock-options</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2019/taxation-of-divorce-related-transfers-of-employment-compensation-performance-shares-and-stock-options"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2019/taxation-of-divorce-related-transfers-of-employment-compensation-performance-shares-and-stock-options"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2019/taxation-of-divorce-related-transfers-of-employment-compensation-performance-shares-and-stock-options"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2019/taxation-of-divorce-related-transfers-of-employment-compensation-performance-shares-and-stock-options"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2019/taxation-of-divorce-related-transfers-of-employment-compensation-performance-shares-and-stock-options"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2018/corporate-tax-loss-allocation-between-cantons-principal-domicile-vs-proportional-offset</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2018/corporate-tax-loss-allocation-between-cantons-principal-domicile-vs-proportional-offset"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2018/corporate-tax-loss-allocation-between-cantons-principal-domicile-vs-proportional-offset"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2018/corporate-tax-loss-allocation-between-cantons-principal-domicile-vs-proportional-offset"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2018/corporate-tax-loss-allocation-between-cantons-principal-domicile-vs-proportional-offset"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2018/corporate-tax-loss-allocation-between-cantons-principal-domicile-vs-proportional-offset"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2017/tunisian-engineer-s-appeal-against-residence-permit-denial-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2017/tunisian-engineer-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2017/tunisian-engineer-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2017/tunisian-engineer-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2017/tunisian-engineer-s-appeal-against-residence-permit-denial-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2017/tunisian-engineer-s-appeal-against-residence-permit-denial-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2016/zurich-tax-domicile-dispute-lack-of-representation-and-standing-in-supreme-court-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2016/zurich-tax-domicile-dispute-lack-of-representation-and-standing-in-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2016/zurich-tax-domicile-dispute-lack-of-representation-and-standing-in-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2016/zurich-tax-domicile-dispute-lack-of-representation-and-standing-in-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2016/zurich-tax-domicile-dispute-lack-of-representation-and-standing-in-supreme-court-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2016/zurich-tax-domicile-dispute-lack-of-representation-and-standing-in-supreme-court-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2015/father-s-delayed-family-reunification-application-denied-despite-voluntary-separation-for-caregiving</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2015/father-s-delayed-family-reunification-application-denied-despite-voluntary-separation-for-caregiving"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2015/father-s-delayed-family-reunification-application-denied-despite-voluntary-separation-for-caregiving"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2015/father-s-delayed-family-reunification-application-denied-despite-voluntary-separation-for-caregiving"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2015/father-s-delayed-family-reunification-application-denied-despite-voluntary-separation-for-caregiving"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2015/father-s-delayed-family-reunification-application-denied-despite-voluntary-separation-for-caregiving"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2014/foreign-national-deportation-appeal-dismissed-for-new-issue-and-procedural-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2014/foreign-national-deportation-appeal-dismissed-for-new-issue-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2014/foreign-national-deportation-appeal-dismissed-for-new-issue-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2014/foreign-national-deportation-appeal-dismissed-for-new-issue-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2014/foreign-national-deportation-appeal-dismissed-for-new-issue-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2014/foreign-national-deportation-appeal-dismissed-for-new-issue-and-procedural-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2013/federal-supreme-court-upholds-administrative-detention-for-non-cooperative-iraqi-national-pending-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2013/federal-supreme-court-upholds-administrative-detention-for-non-cooperative-iraqi-national-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2013/federal-supreme-court-upholds-administrative-detention-for-non-cooperative-iraqi-national-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2013/federal-supreme-court-upholds-administrative-detention-for-non-cooperative-iraqi-national-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2013/federal-supreme-court-upholds-administrative-detention-for-non-cooperative-iraqi-national-pending-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2013/federal-supreme-court-upholds-administrative-detention-for-non-cooperative-iraqi-national-pending-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2012/nigerian-national-deportation-and-permit-revocation-following-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2012/nigerian-national-deportation-and-permit-revocation-following-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2012/nigerian-national-deportation-and-permit-revocation-following-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2012/nigerian-national-deportation-and-permit-revocation-following-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2012/nigerian-national-deportation-and-permit-revocation-following-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2012/nigerian-national-deportation-and-permit-revocation-following-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2011/tax-liability-for-early-military-release-based-on-pre-existing-condition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2011/tax-liability-for-early-military-release-based-on-pre-existing-condition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2011/tax-liability-for-early-military-release-based-on-pre-existing-condition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2011/tax-liability-for-early-military-release-based-on-pre-existing-condition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2011/tax-liability-for-early-military-release-based-on-pre-existing-condition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2011/tax-liability-for-early-military-release-based-on-pre-existing-condition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2010/parents-v-skyguide-mid-air-collision-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2010/parents-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2010/parents-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2010/parents-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2010/parents-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2010/parents-v-skyguide-mid-air-collision-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2009/gambian-national-residency-appeal-balancing-interests-of-mother-and-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2009/gambian-national-residency-appeal-balancing-interests-of-mother-and-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2009/gambian-national-residency-appeal-balancing-interests-of-mother-and-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2009/gambian-national-residency-appeal-balancing-interests-of-mother-and-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2009/gambian-national-residency-appeal-balancing-interests-of-mother-and-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2009/gambian-national-residency-appeal-balancing-interests-of-mother-and-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_285-2008/cooperative-society-v-federal-tax-administration-invoiced-vat-equals-vat-owed-principle-in-cash-register-error-cases</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2008/cooperative-society-v-federal-tax-administration-invoiced-vat-equals-vat-owed-principle-in-cash-register-error-cases"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_285-2008/cooperative-society-v-federal-tax-administration-invoiced-vat-equals-vat-owed-principle-in-cash-register-error-cases"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_285-2008/cooperative-society-v-federal-tax-administration-invoiced-vat-equals-vat-owed-principle-in-cash-register-error-cases"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_285-2008/cooperative-society-v-federal-tax-administration-invoiced-vat-equals-vat-owed-principle-in-cash-register-error-cases"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_285-2008/cooperative-society-v-federal-tax-administration-invoiced-vat-equals-vat-owed-principle-in-cash-register-error-cases"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-marriage-rejects-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-marriage-rejects-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-marriage-rejects-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-marriage-rejects-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-marriage-rejects-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-marriage-rejects-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-excessive-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-excessive-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-excessive-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-excessive-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-excessive-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-excessive-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2022/swiss-taxpayer-appeal-on-null-assessment-and-denied-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2022/swiss-taxpayer-appeal-on-null-assessment-and-denied-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2022/swiss-taxpayer-appeal-on-null-assessment-and-denied-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2022/swiss-taxpayer-appeal-on-null-assessment-and-denied-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2022/swiss-taxpayer-appeal-on-null-assessment-and-denied-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2022/swiss-taxpayer-appeal-on-null-assessment-and-denied-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2021/tax-deferral-termination-upon-donation-of-business-real-estate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2021/tax-deferral-termination-upon-donation-of-business-real-estate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2021/tax-deferral-termination-upon-donation-of-business-real-estate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2021/tax-deferral-termination-upon-donation-of-business-real-estate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2021/tax-deferral-termination-upon-donation-of-business-real-estate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2021/tax-deferral-termination-upon-donation-of-business-real-estate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2020/cantonal-reimbursement-of-legal-aid-vs-appellant-income-discrepancy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2020/cantonal-reimbursement-of-legal-aid-vs-appellant-income-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2020/cantonal-reimbursement-of-legal-aid-vs-appellant-income-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2020/cantonal-reimbursement-of-legal-aid-vs-appellant-income-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2020/cantonal-reimbursement-of-legal-aid-vs-appellant-income-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2020/cantonal-reimbursement-of-legal-aid-vs-appellant-income-discrepancy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2019/limo-driver-fine-upheld-despite-vaud-registration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2019/limo-driver-fine-upheld-despite-vaud-registration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2019/limo-driver-fine-upheld-despite-vaud-registration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2019/limo-driver-fine-upheld-despite-vaud-registration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2019/limo-driver-fine-upheld-despite-vaud-registration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2019/limo-driver-fine-upheld-despite-vaud-registration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2018/bolivian-national-expulsion-based-on-criminal-record-despite-minor-children-s-right-of-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2018/bolivian-national-expulsion-based-on-criminal-record-despite-minor-children-s-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2018/bolivian-national-expulsion-based-on-criminal-record-despite-minor-children-s-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2018/bolivian-national-expulsion-based-on-criminal-record-despite-minor-children-s-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2018/bolivian-national-expulsion-based-on-criminal-record-despite-minor-children-s-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2018/bolivian-national-expulsion-based-on-criminal-record-despite-minor-children-s-right-of-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2017/dutch-pension-foundation-v-swiss-federal-court-withholding-tax-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2017/dutch-pension-foundation-v-swiss-federal-court-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2017/dutch-pension-foundation-v-swiss-federal-court-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2017/dutch-pension-foundation-v-swiss-federal-court-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2017/dutch-pension-foundation-v-swiss-federal-court-withholding-tax-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2017/dutch-pension-foundation-v-swiss-federal-court-withholding-tax-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2016/ecuadorian-national-family-reunification-claim-fails-due-to-purely-internal-situation-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2016/ecuadorian-national-family-reunification-claim-fails-due-to-purely-internal-situation-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2016/ecuadorian-national-family-reunification-claim-fails-due-to-purely-internal-situation-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2016/ecuadorian-national-family-reunification-claim-fails-due-to-purely-internal-situation-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2016/ecuadorian-national-family-reunification-claim-fails-due-to-purely-internal-situation-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2016/ecuadorian-national-family-reunification-claim-fails-due-to-purely-internal-situation-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2015/tunisian-national-v-federal-supreme-court-detention-extension-and-asylum-rejection-appeals-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2015/tunisian-national-v-federal-supreme-court-detention-extension-and-asylum-rejection-appeals-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2015/tunisian-national-v-federal-supreme-court-detention-extension-and-asylum-rejection-appeals-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2015/tunisian-national-v-federal-supreme-court-detention-extension-and-asylum-rejection-appeals-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2015/tunisian-national-v-federal-supreme-court-detention-extension-and-asylum-rejection-appeals-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2015/tunisian-national-v-federal-supreme-court-detention-extension-and-asylum-rejection-appeals-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2014/corporation-fine-annulled-due-to-denial-of-oral-hearing-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2014/corporation-fine-annulled-due-to-denial-of-oral-hearing-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2014/corporation-fine-annulled-due-to-denial-of-oral-hearing-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2014/corporation-fine-annulled-due-to-denial-of-oral-hearing-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2014/corporation-fine-annulled-due-to-denial-of-oral-hearing-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2014/corporation-fine-annulled-due-to-denial-of-oral-hearing-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2013/refusal-of-legal-aid-and-cost-advance-for-data-correction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2013/refusal-of-legal-aid-and-cost-advance-for-data-correction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2013/refusal-of-legal-aid-and-cost-advance-for-data-correction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2013/refusal-of-legal-aid-and-cost-advance-for-data-correction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2013/refusal-of-legal-aid-and-cost-advance-for-data-correction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2013/refusal-of-legal-aid-and-cost-advance-for-data-correction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2012/boswellia-ginkgo-biloba-and-eleuterococcus-as-unauthorized-medicinal-products</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2012/boswellia-ginkgo-biloba-and-eleuterococcus-as-unauthorized-medicinal-products"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2012/boswellia-ginkgo-biloba-and-eleuterococcus-as-unauthorized-medicinal-products"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2012/boswellia-ginkgo-biloba-and-eleuterococcus-as-unauthorized-medicinal-products"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2012/boswellia-ginkgo-biloba-and-eleuterococcus-as-unauthorized-medicinal-products"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2012/boswellia-ginkgo-biloba-and-eleuterococcus-as-unauthorized-medicinal-products"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2011/cameroonian-national-s-residence-permit-refusal-upheld-despite-separation-from-swiss-spouse-and-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2011/cameroonian-national-s-residence-permit-refusal-upheld-despite-separation-from-swiss-spouse-and-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2011/cameroonian-national-s-residence-permit-refusal-upheld-despite-separation-from-swiss-spouse-and-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2011/cameroonian-national-s-residence-permit-refusal-upheld-despite-separation-from-swiss-spouse-and-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2011/cameroonian-national-s-residence-permit-refusal-upheld-despite-separation-from-swiss-spouse-and-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2011/cameroonian-national-s-residence-permit-refusal-upheld-despite-separation-from-swiss-spouse-and-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2010/parents-appeal-on-moral-damages-for-ueberlingen-collision-victims-against-skyguide-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2010/parents-appeal-on-moral-damages-for-ueberlingen-collision-victims-against-skyguide-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2010/parents-appeal-on-moral-damages-for-ueberlingen-collision-victims-against-skyguide-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2010/parents-appeal-on-moral-damages-for-ueberlingen-collision-victims-against-skyguide-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2010/parents-appeal-on-moral-damages-for-ueberlingen-collision-victims-against-skyguide-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2010/parents-appeal-on-moral-damages-for-ueberlingen-collision-victims-against-skyguide-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2009/bangladeshi-national-denied-residence-permit-based-on-defunct-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2009/bangladeshi-national-denied-residence-permit-based-on-defunct-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2009/bangladeshi-national-denied-residence-permit-based-on-defunct-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2009/bangladeshi-national-denied-residence-permit-based-on-defunct-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2009/bangladeshi-national-denied-residence-permit-based-on-defunct-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2009/bangladeshi-national-denied-residence-permit-based-on-defunct-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2008/ptt-vat-liability-for-suva-administrative-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2008/ptt-vat-liability-for-suva-administrative-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2008/ptt-vat-liability-for-suva-administrative-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2008/ptt-vat-liability-for-suva-administrative-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2008/ptt-vat-liability-for-suva-administrative-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2008/ptt-vat-liability-for-suva-administrative-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_284-2007/municipality-v-homeowner-electricity-and-water-fees-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2007/municipality-v-homeowner-electricity-and-water-fees-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_284-2007/municipality-v-homeowner-electricity-and-water-fees-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_284-2007/municipality-v-homeowner-electricity-and-water-fees-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_284-2007/municipality-v-homeowner-electricity-and-water-fees-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_284-2007/municipality-v-homeowner-electricity-and-water-fees-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2025/kosovo-nationals-appeal-against-residence-permit-refusal-and-removal-order-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2025/kosovo-nationals-appeal-against-residence-permit-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2025/kosovo-nationals-appeal-against-residence-permit-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2025/kosovo-nationals-appeal-against-residence-permit-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2025/kosovo-nationals-appeal-against-residence-permit-refusal-and-removal-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2025/kosovo-nationals-appeal-against-residence-permit-refusal-and-removal-order-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2024/hotel-operator-v-canton-regarding-covid-19-hardship-aid-repayment-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2024/hotel-operator-v-canton-regarding-covid-19-hardship-aid-repayment-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2024/hotel-operator-v-canton-regarding-covid-19-hardship-aid-repayment-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2024/hotel-operator-v-canton-regarding-covid-19-hardship-aid-repayment-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2024/hotel-operator-v-canton-regarding-covid-19-hardship-aid-repayment-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2024/hotel-operator-v-canton-regarding-covid-19-hardship-aid-repayment-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2023/bank-v-finma-interest-rate-risk-capital-requirements-and-standard-duration-for-deposits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2023/bank-v-finma-interest-rate-risk-capital-requirements-and-standard-duration-for-deposits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2023/bank-v-finma-interest-rate-risk-capital-requirements-and-standard-duration-for-deposits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2023/bank-v-finma-interest-rate-risk-capital-requirements-and-standard-duration-for-deposits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2023/bank-v-finma-interest-rate-risk-capital-requirements-and-standard-duration-for-deposits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2023/bank-v-finma-interest-rate-risk-capital-requirements-and-standard-duration-for-deposits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2021/brazilian-national-integration-failure-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2021/brazilian-national-integration-failure-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2021/brazilian-national-integration-failure-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2021/brazilian-national-integration-failure-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2021/brazilian-national-integration-failure-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2021/brazilian-national-integration-failure-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2020/cantonal-authorization-for-civil-mediation-pre-emption-by-federal-mediation-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2020/cantonal-authorization-for-civil-mediation-pre-emption-by-federal-mediation-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2020/cantonal-authorization-for-civil-mediation-pre-emption-by-federal-mediation-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2020/cantonal-authorization-for-civil-mediation-pre-emption-by-federal-mediation-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2020/cantonal-authorization-for-civil-mediation-pre-emption-by-federal-mediation-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2020/cantonal-authorization-for-civil-mediation-pre-emption-by-federal-mediation-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2019/tax-security-order-upheld-failure-to-meet-qualified-substantiation-requirements-for-constitutional-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2019/tax-security-order-upheld-failure-to-meet-qualified-substantiation-requirements-for-constitutional-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2019/tax-security-order-upheld-failure-to-meet-qualified-substantiation-requirements-for-constitutional-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2019/tax-security-order-upheld-failure-to-meet-qualified-substantiation-requirements-for-constitutional-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2019/tax-security-order-upheld-failure-to-meet-qualified-substantiation-requirements-for-constitutional-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2019/tax-security-order-upheld-failure-to-meet-qualified-substantiation-requirements-for-constitutional-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2018/appeal-withdrawal-following-new-operating-license-for-catering-business</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2018/appeal-withdrawal-following-new-operating-license-for-catering-business"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2018/appeal-withdrawal-following-new-operating-license-for-catering-business"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2018/appeal-withdrawal-following-new-operating-license-for-catering-business"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2018/appeal-withdrawal-following-new-operating-license-for-catering-business"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2018/appeal-withdrawal-following-new-operating-license-for-catering-business"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2017/recourse-against-dog-sequestration-revision-refusal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2017/recourse-against-dog-sequestration-revision-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2017/recourse-against-dog-sequestration-revision-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2017/recourse-against-dog-sequestration-revision-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2017/recourse-against-dog-sequestration-revision-refusal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2017/recourse-against-dog-sequestration-revision-refusal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2016/dominican-national-residence-permit-refusal-upheld-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2016/dominican-national-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2016/dominican-national-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2016/dominican-national-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2016/dominican-national-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2016/dominican-national-residence-permit-refusal-upheld-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2015/couple-s-tax-domicile-dispute-vaud-upheld-over-valais</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2015/couple-s-tax-domicile-dispute-vaud-upheld-over-valais"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2015/couple-s-tax-domicile-dispute-vaud-upheld-over-valais"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2015/couple-s-tax-domicile-dispute-vaud-upheld-over-valais"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2015/couple-s-tax-domicile-dispute-vaud-upheld-over-valais"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2015/couple-s-tax-domicile-dispute-vaud-upheld-over-valais"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2014/lebanese-national-denied-lucrative-residence-permit-as-car-dealership-director</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2014/lebanese-national-denied-lucrative-residence-permit-as-car-dealership-director"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2014/lebanese-national-denied-lucrative-residence-permit-as-car-dealership-director"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2014/lebanese-national-denied-lucrative-residence-permit-as-car-dealership-director"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2014/lebanese-national-denied-lucrative-residence-permit-as-car-dealership-director"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2014/lebanese-national-denied-lucrative-residence-permit-as-car-dealership-director"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2012/appeal-regarding-non-renewal-of-residence-permit-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2012/appeal-regarding-non-renewal-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2012/appeal-regarding-non-renewal-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2012/appeal-regarding-non-renewal-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2012/appeal-regarding-non-renewal-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2012/appeal-regarding-non-renewal-of-residence-permit-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2011/revocation-of-permits-due-to-severe-financial-dependency-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2011/revocation-of-permits-due-to-severe-financial-dependency-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2011/revocation-of-permits-due-to-severe-financial-dependency-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2011/revocation-of-permits-due-to-severe-financial-dependency-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2011/revocation-of-permits-due-to-severe-financial-dependency-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2011/revocation-of-permits-due-to-severe-financial-dependency-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2010/mother-v-skyguide-ueberlingen-collision-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2010/mother-v-skyguide-ueberlingen-collision-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2010/mother-v-skyguide-ueberlingen-collision-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2010/mother-v-skyguide-ueberlingen-collision-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2010/mother-v-skyguide-ueberlingen-collision-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2010/mother-v-skyguide-ueberlingen-collision-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2009/swiss-federal-supreme-court-upholds-bernese-ordinance-restricting-gaming-rooms-in-gastronomy-establishments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2009/swiss-federal-supreme-court-upholds-bernese-ordinance-restricting-gaming-rooms-in-gastronomy-establishments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2009/swiss-federal-supreme-court-upholds-bernese-ordinance-restricting-gaming-rooms-in-gastronomy-establishments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2009/swiss-federal-supreme-court-upholds-bernese-ordinance-restricting-gaming-rooms-in-gastronomy-establishments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2009/swiss-federal-supreme-court-upholds-bernese-ordinance-restricting-gaming-rooms-in-gastronomy-establishments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2009/swiss-federal-supreme-court-upholds-bernese-ordinance-restricting-gaming-rooms-in-gastronomy-establishments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_283-2008/property-owner-v-municipality-sewer-connection-fee-reduction-for-private-retention-basin</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2008/property-owner-v-municipality-sewer-connection-fee-reduction-for-private-retention-basin"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_283-2008/property-owner-v-municipality-sewer-connection-fee-reduction-for-private-retention-basin"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_283-2008/property-owner-v-municipality-sewer-connection-fee-reduction-for-private-retention-basin"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_283-2008/property-owner-v-municipality-sewer-connection-fee-reduction-for-private-retention-basin"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_283-2008/property-owner-v-municipality-sewer-connection-fee-reduction-for-private-retention-basin"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2025/moldovan-national-s-expulsion-detention-found-unlawful-despite-subsequent-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2025/moldovan-national-s-expulsion-detention-found-unlawful-despite-subsequent-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2025/moldovan-national-s-expulsion-detention-found-unlawful-despite-subsequent-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2025/moldovan-national-s-expulsion-detention-found-unlawful-despite-subsequent-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2025/moldovan-national-s-expulsion-detention-found-unlawful-despite-subsequent-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2025/moldovan-national-s-expulsion-detention-found-unlawful-despite-subsequent-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2024/revocation-of-permanent-residence-for-sham-marriage-and-parallel-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2024/revocation-of-permanent-residence-for-sham-marriage-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2024/revocation-of-permanent-residence-for-sham-marriage-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2024/revocation-of-permanent-residence-for-sham-marriage-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2024/revocation-of-permanent-residence-for-sham-marriage-and-parallel-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2024/revocation-of-permanent-residence-for-sham-marriage-and-parallel-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2023/bangladeshi-national-residency-permit-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2023/bangladeshi-national-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2023/bangladeshi-national-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2023/bangladeshi-national-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2023/bangladeshi-national-residency-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2023/bangladeshi-national-residency-permit-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2022/teak-timber-investment-company-v-tax-authority-provision-for-tree-maintenance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2022/teak-timber-investment-company-v-tax-authority-provision-for-tree-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2022/teak-timber-investment-company-v-tax-authority-provision-for-tree-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2022/teak-timber-investment-company-v-tax-authority-provision-for-tree-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2022/teak-timber-investment-company-v-tax-authority-provision-for-tree-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2022/teak-timber-investment-company-v-tax-authority-provision-for-tree-maintenance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2021/france-v-swiss-federal-tax-administration-transfer-pricing-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2021/france-v-swiss-federal-tax-administration-transfer-pricing-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2021/france-v-swiss-federal-tax-administration-transfer-pricing-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2021/france-v-swiss-federal-tax-administration-transfer-pricing-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2021/france-v-swiss-federal-tax-administration-transfer-pricing-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2021/france-v-swiss-federal-tax-administration-transfer-pricing-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2020/montenegrin-national-v-switzerland-permit-revocation-and-appeal-period-tied-to-authorized-representative</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2020/montenegrin-national-v-switzerland-permit-revocation-and-appeal-period-tied-to-authorized-representative"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2020/montenegrin-national-v-switzerland-permit-revocation-and-appeal-period-tied-to-authorized-representative"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2020/montenegrin-national-v-switzerland-permit-revocation-and-appeal-period-tied-to-authorized-representative"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2020/montenegrin-national-v-switzerland-permit-revocation-and-appeal-period-tied-to-authorized-representative"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2020/montenegrin-national-v-switzerland-permit-revocation-and-appeal-period-tied-to-authorized-representative"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2019/algerian-national-s-residence-permit-denied-over-unenforceable-partnership-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2019/algerian-national-s-residence-permit-denied-over-unenforceable-partnership-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2019/algerian-national-s-residence-permit-denied-over-unenforceable-partnership-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2019/algerian-national-s-residence-permit-denied-over-unenforceable-partnership-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2019/algerian-national-s-residence-permit-denied-over-unenforceable-partnership-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2019/algerian-national-s-residence-permit-denied-over-unenforceable-partnership-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2018/taxi-license-appeal-dismissed-for-non-payment-of-cost-advance-following-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2018/taxi-license-appeal-dismissed-for-non-payment-of-cost-advance-following-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2018/taxi-license-appeal-dismissed-for-non-payment-of-cost-advance-following-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2018/taxi-license-appeal-dismissed-for-non-payment-of-cost-advance-following-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2018/taxi-license-appeal-dismissed-for-non-payment-of-cost-advance-following-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2018/taxi-license-appeal-dismissed-for-non-payment-of-cost-advance-following-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2017/city-v-canton-reviewability-of-executive-s-letter-regarding-fine-collection-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2017/city-v-canton-reviewability-of-executive-s-letter-regarding-fine-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2017/city-v-canton-reviewability-of-executive-s-letter-regarding-fine-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2017/city-v-canton-reviewability-of-executive-s-letter-regarding-fine-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2017/city-v-canton-reviewability-of-executive-s-letter-regarding-fine-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2017/city-v-canton-reviewability-of-executive-s-letter-regarding-fine-collection-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2016/student-exclusion-appeal-right-to-appointed-counsel-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2016/student-exclusion-appeal-right-to-appointed-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2016/student-exclusion-appeal-right-to-appointed-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2016/student-exclusion-appeal-right-to-appointed-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2016/student-exclusion-appeal-right-to-appointed-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2016/student-exclusion-appeal-right-to-appointed-counsel-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2015/taxpayer-appeal-on-real-estate-capital-gains-tax-following-forced-auction-inadmissible-due-to-lack-of-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2015/taxpayer-appeal-on-real-estate-capital-gains-tax-following-forced-auction-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2015/taxpayer-appeal-on-real-estate-capital-gains-tax-following-forced-auction-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2015/taxpayer-appeal-on-real-estate-capital-gains-tax-following-forced-auction-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2015/taxpayer-appeal-on-real-estate-capital-gains-tax-following-forced-auction-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2015/taxpayer-appeal-on-real-estate-capital-gains-tax-following-forced-auction-inadmissible-due-to-lack-of-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2014/residence-permit-appeal-moot-due-to-remarriage-following-alleged-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2014/residence-permit-appeal-moot-due-to-remarriage-following-alleged-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2014/residence-permit-appeal-moot-due-to-remarriage-following-alleged-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2014/residence-permit-appeal-moot-due-to-remarriage-following-alleged-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2014/residence-permit-appeal-moot-due-to-remarriage-following-alleged-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2014/residence-permit-appeal-moot-due-to-remarriage-following-alleged-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2013/taxpayer-meal-and-clothing-deduction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2013/taxpayer-meal-and-clothing-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2013/taxpayer-meal-and-clothing-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2013/taxpayer-meal-and-clothing-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2013/taxpayer-meal-and-clothing-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2013/taxpayer-meal-and-clothing-deduction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2012/case-concerning-revocation-of-permanent-residence-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2012/case-concerning-revocation-of-permanent-residence-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2012/case-concerning-revocation-of-permanent-residence-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2012/case-concerning-revocation-of-permanent-residence-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2012/case-concerning-revocation-of-permanent-residence-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2012/case-concerning-revocation-of-permanent-residence-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2011/appeal-against-cost-imposition-following-revoked-administrative-decision-dismissed-for-lack-of-specific-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2011/appeal-against-cost-imposition-following-revoked-administrative-decision-dismissed-for-lack-of-specific-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2011/appeal-against-cost-imposition-following-revoked-administrative-decision-dismissed-for-lack-of-specific-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2011/appeal-against-cost-imposition-following-revoked-administrative-decision-dismissed-for-lack-of-specific-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2011/appeal-against-cost-imposition-following-revoked-administrative-decision-dismissed-for-lack-of-specific-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2011/appeal-against-cost-imposition-following-revoked-administrative-decision-dismissed-for-lack-of-specific-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2010/uberlingen-collision-victims-parents-v-skyguide-moral-damages-scope</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2010/uberlingen-collision-victims-parents-v-skyguide-moral-damages-scope"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2010/uberlingen-collision-victims-parents-v-skyguide-moral-damages-scope"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2010/uberlingen-collision-victims-parents-v-skyguide-moral-damages-scope"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2010/uberlingen-collision-victims-parents-v-skyguide-moral-damages-scope"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2010/uberlingen-collision-victims-parents-v-skyguide-moral-damages-scope"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2009/gambian-national-v-cantonal-administrative-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2009/gambian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2009/gambian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2009/gambian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2009/gambian-national-v-cantonal-administrative-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2009/gambian-national-v-cantonal-administrative-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2008/expulsion-of-turkish-national-for-severe-sexual-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2008/expulsion-of-turkish-national-for-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2008/expulsion-of-turkish-national-for-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2008/expulsion-of-turkish-national-for-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2008/expulsion-of-turkish-national-for-severe-sexual-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2008/expulsion-of-turkish-national-for-severe-sexual-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_282-2007/federal-banking-commission-v-federal-administrative-court-judge-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2007/federal-banking-commission-v-federal-administrative-court-judge-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_282-2007/federal-banking-commission-v-federal-administrative-court-judge-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_282-2007/federal-banking-commission-v-federal-administrative-court-judge-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_282-2007/federal-banking-commission-v-federal-administrative-court-judge-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_282-2007/federal-banking-commission-v-federal-administrative-court-judge-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2025/attorney-disciplinary-costs-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2025/attorney-disciplinary-costs-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2025/attorney-disciplinary-costs-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2025/attorney-disciplinary-costs-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2025/attorney-disciplinary-costs-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2025/attorney-disciplinary-costs-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2024/russian-citizen-s-stay-pending-master-s-visa-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2024/russian-citizen-s-stay-pending-master-s-visa-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2024/russian-citizen-s-stay-pending-master-s-visa-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2024/russian-citizen-s-stay-pending-master-s-visa-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2024/russian-citizen-s-stay-pending-master-s-visa-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2024/russian-citizen-s-stay-pending-master-s-visa-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2023/cameroonian-national-s-residence-permit-denied-despite-claim-of-major-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2023/cameroonian-national-s-residence-permit-denied-despite-claim-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2023/cameroonian-national-s-residence-permit-denied-despite-claim-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2023/cameroonian-national-s-residence-permit-denied-despite-claim-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2023/cameroonian-national-s-residence-permit-denied-despite-claim-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2023/cameroonian-national-s-residence-permit-denied-despite-claim-of-major-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2022/kosovar-national-v-cantonal-authority-procedural-residency-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2022/kosovar-national-v-cantonal-authority-procedural-residency-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2022/kosovar-national-v-cantonal-authority-procedural-residency-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2022/kosovar-national-v-cantonal-authority-procedural-residency-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2022/kosovar-national-v-cantonal-authority-procedural-residency-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2022/kosovar-national-v-cantonal-authority-procedural-residency-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2021/federal-supreme-court-upholds-rejection-of-late-appeal-on-wealth-tax-assessments-based-on-deemed-notification-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2021/federal-supreme-court-upholds-rejection-of-late-appeal-on-wealth-tax-assessments-based-on-deemed-notification-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2021/federal-supreme-court-upholds-rejection-of-late-appeal-on-wealth-tax-assessments-based-on-deemed-notification-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2021/federal-supreme-court-upholds-rejection-of-late-appeal-on-wealth-tax-assessments-based-on-deemed-notification-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2021/federal-supreme-court-upholds-rejection-of-late-appeal-on-wealth-tax-assessments-based-on-deemed-notification-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2021/federal-supreme-court-upholds-rejection-of-late-appeal-on-wealth-tax-assessments-based-on-deemed-notification-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2020/property-owner-fails-to-submit-safety-report-sanction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2020/property-owner-fails-to-submit-safety-report-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2020/property-owner-fails-to-submit-safety-report-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2020/property-owner-fails-to-submit-safety-report-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2020/property-owner-fails-to-submit-safety-report-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2020/property-owner-fails-to-submit-safety-report-sanction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2019/eyewear-company-tax-evasion-and-penalty-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2019/eyewear-company-tax-evasion-and-penalty-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2019/eyewear-company-tax-evasion-and-penalty-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2019/eyewear-company-tax-evasion-and-penalty-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2019/eyewear-company-tax-evasion-and-penalty-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2019/eyewear-company-tax-evasion-and-penalty-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2018/egyptian-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2018/egyptian-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2018/egyptian-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2018/egyptian-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2018/egyptian-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2018/egyptian-national-expulsion-upheld-despite-family-ties-due-to-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2017/moroccan-national-s-expulsion-upheld-due-to-insufficient-cohabitation-period-for-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2017/moroccan-national-s-expulsion-upheld-due-to-insufficient-cohabitation-period-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2017/moroccan-national-s-expulsion-upheld-due-to-insufficient-cohabitation-period-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2017/moroccan-national-s-expulsion-upheld-due-to-insufficient-cohabitation-period-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2017/moroccan-national-s-expulsion-upheld-due-to-insufficient-cohabitation-period-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2017/moroccan-national-s-expulsion-upheld-due-to-insufficient-cohabitation-period-for-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2016/mother-s-non-guaranteed-residence-permit-insufficient-for-minor-s-family-reunification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2016/mother-s-non-guaranteed-residence-permit-insufficient-for-minor-s-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2016/mother-s-non-guaranteed-residence-permit-insufficient-for-minor-s-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2016/mother-s-non-guaranteed-residence-permit-insufficient-for-minor-s-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2016/mother-s-non-guaranteed-residence-permit-insufficient-for-minor-s-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2016/mother-s-non-guaranteed-residence-permit-insufficient-for-minor-s-family-reunification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2015/tax-reassessment-challenge-for-undeclared-income-and-insufficient-record-keeping</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2015/tax-reassessment-challenge-for-undeclared-income-and-insufficient-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2015/tax-reassessment-challenge-for-undeclared-income-and-insufficient-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2015/tax-reassessment-challenge-for-undeclared-income-and-insufficient-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2015/tax-reassessment-challenge-for-undeclared-income-and-insufficient-record-keeping"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2015/tax-reassessment-challenge-for-undeclared-income-and-insufficient-record-keeping"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2014/kosovan-citizen-v-switzerland-residence-permit-revocation-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2014/kosovan-citizen-v-switzerland-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2014/kosovan-citizen-v-switzerland-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2014/kosovan-citizen-v-switzerland-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2014/kosovan-citizen-v-switzerland-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2014/kosovan-citizen-v-switzerland-residence-permit-revocation-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2012/swiss-expulsion-of-bosnian-national-upheld-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2012/swiss-expulsion-of-bosnian-national-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2012/swiss-expulsion-of-bosnian-national-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2012/swiss-expulsion-of-bosnian-national-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2012/swiss-expulsion-of-bosnian-national-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2012/swiss-expulsion-of-bosnian-national-upheld-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2011/turkish-national-v-swiss-migration-office-residence-permit-extension-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2011/turkish-national-v-swiss-migration-office-residence-permit-extension-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2011/turkish-national-v-swiss-migration-office-residence-permit-extension-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2011/turkish-national-v-swiss-migration-office-residence-permit-extension-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2011/turkish-national-v-swiss-migration-office-residence-permit-extension-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2011/turkish-national-v-swiss-migration-office-residence-permit-extension-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2010/parents-of-ueberlingen-collision-victim-v-skyguide-moral-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2008/refusal-to-extend-residence-permit-based-on-formally-maintained-marriage-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2008/refusal-to-extend-residence-permit-based-on-formally-maintained-marriage-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2008/refusal-to-extend-residence-permit-based-on-formally-maintained-marriage-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2008/refusal-to-extend-residence-permit-based-on-formally-maintained-marriage-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2008/refusal-to-extend-residence-permit-based-on-formally-maintained-marriage-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2008/refusal-to-extend-residence-permit-based-on-formally-maintained-marriage-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_281-2007/security-patrol-contract-award-annulment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2007/security-patrol-contract-award-annulment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_281-2007/security-patrol-contract-award-annulment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_281-2007/security-patrol-contract-award-annulment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_281-2007/security-patrol-contract-award-annulment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_281-2007/security-patrol-contract-award-annulment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2025/swiss-federal-supreme-court-upholds-denial-of-family-reunification-based-on-expired-statutory-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2025/swiss-federal-supreme-court-upholds-denial-of-family-reunification-based-on-expired-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2025/swiss-federal-supreme-court-upholds-denial-of-family-reunification-based-on-expired-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2025/swiss-federal-supreme-court-upholds-denial-of-family-reunification-based-on-expired-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2025/swiss-federal-supreme-court-upholds-denial-of-family-reunification-based-on-expired-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2025/swiss-federal-supreme-court-upholds-denial-of-family-reunification-based-on-expired-statutory-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2024/kazakh-national-s-residence-permit-appeal-dismissed-due-to-untimely-opposition-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2024/kazakh-national-s-residence-permit-appeal-dismissed-due-to-untimely-opposition-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2024/kazakh-national-s-residence-permit-appeal-dismissed-due-to-untimely-opposition-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2024/kazakh-national-s-residence-permit-appeal-dismissed-due-to-untimely-opposition-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2024/kazakh-national-s-residence-permit-appeal-dismissed-due-to-untimely-opposition-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2024/kazakh-national-s-residence-permit-appeal-dismissed-due-to-untimely-opposition-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2023/father-s-family-reunification-denial-upheld-due-to-expired-deadline-and-insufficient-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2023/father-s-family-reunification-denial-upheld-due-to-expired-deadline-and-insufficient-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2023/father-s-family-reunification-denial-upheld-due-to-expired-deadline-and-insufficient-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2023/father-s-family-reunification-denial-upheld-due-to-expired-deadline-and-insufficient-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2023/father-s-family-reunification-denial-upheld-due-to-expired-deadline-and-insufficient-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2023/father-s-family-reunification-denial-upheld-due-to-expired-deadline-and-insufficient-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2022/algerian-national-deportation-after-annulled-marriage-and-conviction-for-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2022/algerian-national-deportation-after-annulled-marriage-and-conviction-for-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2022/algerian-national-deportation-after-annulled-marriage-and-conviction-for-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2022/algerian-national-deportation-after-annulled-marriage-and-conviction-for-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2022/algerian-national-deportation-after-annulled-marriage-and-conviction-for-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2022/algerian-national-deportation-after-annulled-marriage-and-conviction-for-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2021/iranian-national-deportation-detention-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2021/iranian-national-deportation-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2021/iranian-national-deportation-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2021/iranian-national-deportation-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2021/iranian-national-deportation-detention-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2021/iranian-national-deportation-detention-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2020/federal-council-ordinance-2-annulment-appeal-dismissed-for-lack-of-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2020/federal-council-ordinance-2-annulment-appeal-dismissed-for-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2020/federal-council-ordinance-2-annulment-appeal-dismissed-for-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2020/federal-council-ordinance-2-annulment-appeal-dismissed-for-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2020/federal-council-ordinance-2-annulment-appeal-dismissed-for-lack-of-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2020/federal-council-ordinance-2-annulment-appeal-dismissed-for-lack-of-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2019/italian-national-detention-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2019/italian-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2019/italian-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2019/italian-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2019/italian-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2019/italian-national-detention-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2018/kosovan-national-s-residence-permit-refusal-upheld-after-short-marriage-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2018/kosovan-national-s-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2018/kosovan-national-s-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2018/kosovan-national-s-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2018/kosovan-national-s-residence-permit-refusal-upheld-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2018/kosovan-national-s-residence-permit-refusal-upheld-after-short-marriage-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2017/lawyer-sanctioned-for-revealing-without-prejudice-correspondence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2017/lawyer-sanctioned-for-revealing-without-prejudice-correspondence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2017/lawyer-sanctioned-for-revealing-without-prejudice-correspondence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2017/lawyer-sanctioned-for-revealing-without-prejudice-correspondence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2017/lawyer-sanctioned-for-revealing-without-prejudice-correspondence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2017/lawyer-sanctioned-for-revealing-without-prejudice-correspondence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2016/italian-citizen-residence-permit-revocation-upheld-due-to-unemployment-and-state-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2016/italian-citizen-residence-permit-revocation-upheld-due-to-unemployment-and-state-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2016/italian-citizen-residence-permit-revocation-upheld-due-to-unemployment-and-state-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2016/italian-citizen-residence-permit-revocation-upheld-due-to-unemployment-and-state-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2016/italian-citizen-residence-permit-revocation-upheld-due-to-unemployment-and-state-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2016/italian-citizen-residence-permit-revocation-upheld-due-to-unemployment-and-state-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2014/reconsideration-of-revoked-settlement-permit-based-on-criminal-history-and-public-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2014/reconsideration-of-revoked-settlement-permit-based-on-criminal-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2014/reconsideration-of-revoked-settlement-permit-based-on-criminal-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2014/reconsideration-of-revoked-settlement-permit-based-on-criminal-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2014/reconsideration-of-revoked-settlement-permit-based-on-criminal-history-and-public-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2014/reconsideration-of-revoked-settlement-permit-based-on-criminal-history-and-public-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2013/taxpayer-s-late-tax-appeal-dismissed-due-to-representative-s-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2013/taxpayer-s-late-tax-appeal-dismissed-due-to-representative-s-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2013/taxpayer-s-late-tax-appeal-dismissed-due-to-representative-s-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2013/taxpayer-s-late-tax-appeal-dismissed-due-to-representative-s-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2013/taxpayer-s-late-tax-appeal-dismissed-due-to-representative-s-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2013/taxpayer-s-late-tax-appeal-dismissed-due-to-representative-s-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2012/non-renewal-of-residence-permit-after-marital-separation-and-failure-to-meet-fnia-timelines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2012/non-renewal-of-residence-permit-after-marital-separation-and-failure-to-meet-fnia-timelines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2012/non-renewal-of-residence-permit-after-marital-separation-and-failure-to-meet-fnia-timelines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2012/non-renewal-of-residence-permit-after-marital-separation-and-failure-to-meet-fnia-timelines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2012/non-renewal-of-residence-permit-after-marital-separation-and-failure-to-meet-fnia-timelines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2012/non-renewal-of-residence-permit-after-marital-separation-and-failure-to-meet-fnia-timelines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2010/parents-appeal-for-increased-damages-in-ueberlingen-collision-upheld-by-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2010/parents-appeal-for-increased-damages-in-ueberlingen-collision-upheld-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2010/parents-appeal-for-increased-damages-in-ueberlingen-collision-upheld-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2010/parents-appeal-for-increased-damages-in-ueberlingen-collision-upheld-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2010/parents-appeal-for-increased-damages-in-ueberlingen-collision-upheld-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2010/parents-appeal-for-increased-damages-in-ueberlingen-collision-upheld-by-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2009/applicant-denied-free-legal-aid-for-unsuccessful-residence-permit-appeal-based-on-child-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2009/applicant-denied-free-legal-aid-for-unsuccessful-residence-permit-appeal-based-on-child-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2009/applicant-denied-free-legal-aid-for-unsuccessful-residence-permit-appeal-based-on-child-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2009/applicant-denied-free-legal-aid-for-unsuccessful-residence-permit-appeal-based-on-child-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2009/applicant-denied-free-legal-aid-for-unsuccessful-residence-permit-appeal-based-on-child-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2009/applicant-denied-free-legal-aid-for-unsuccessful-residence-permit-appeal-based-on-child-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2008/expulsion-of-convicted-sex-offender-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2008/expulsion-of-convicted-sex-offender-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2008/expulsion-of-convicted-sex-offender-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2008/expulsion-of-convicted-sex-offender-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2008/expulsion-of-convicted-sex-offender-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2008/expulsion-of-convicted-sex-offender-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_280-2007/detention-for-insubordination-despite-difficulties-in-removal-to-algeria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2007/detention-for-insubordination-despite-difficulties-in-removal-to-algeria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_280-2007/detention-for-insubordination-despite-difficulties-in-removal-to-algeria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_280-2007/detention-for-insubordination-despite-difficulties-in-removal-to-algeria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_280-2007/detention-for-insubordination-despite-difficulties-in-removal-to-algeria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_280-2007/detention-for-insubordination-despite-difficulties-in-removal-to-algeria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2024/university-admission-refusal-upheld-over-french-baccalaureat-curriculum-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2024/university-admission-refusal-upheld-over-french-baccalaureat-curriculum-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2024/university-admission-refusal-upheld-over-french-baccalaureat-curriculum-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2024/university-admission-refusal-upheld-over-french-baccalaureat-curriculum-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2024/university-admission-refusal-upheld-over-french-baccalaureat-curriculum-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2024/university-admission-refusal-upheld-over-french-baccalaureat-curriculum-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2023/refusal-to-change-appointed-counsel-in-state-liability-claim-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2023/refusal-to-change-appointed-counsel-in-state-liability-claim-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2023/refusal-to-change-appointed-counsel-in-state-liability-claim-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2023/refusal-to-change-appointed-counsel-in-state-liability-claim-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2023/refusal-to-change-appointed-counsel-in-state-liability-claim-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2023/refusal-to-change-appointed-counsel-in-state-liability-claim-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2022/swiss-father-s-family-reunification-denied-for-adult-sons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2022/swiss-father-s-family-reunification-denied-for-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2022/swiss-father-s-family-reunification-denied-for-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2022/swiss-father-s-family-reunification-denied-for-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2022/swiss-father-s-family-reunification-denied-for-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2022/swiss-father-s-family-reunification-denied-for-adult-sons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2021/death-of-appellant-renders-permit-appeal-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2021/death-of-appellant-renders-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2021/death-of-appellant-renders-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2021/death-of-appellant-renders-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2021/death-of-appellant-renders-permit-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2021/death-of-appellant-renders-permit-appeal-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2020/property-owner-vs-interim-property-valuation-update</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2020/property-owner-vs-interim-property-valuation-update"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2020/property-owner-vs-interim-property-valuation-update"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2020/property-owner-vs-interim-property-valuation-update"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2020/property-owner-vs-interim-property-valuation-update"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2020/property-owner-vs-interim-property-valuation-update"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2019/foreign-national-s-appeal-regarding-residence-permit-revocation-dismissed-for-failure-to-pay-security-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2019/foreign-national-s-appeal-regarding-residence-permit-revocation-dismissed-for-failure-to-pay-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2019/foreign-national-s-appeal-regarding-residence-permit-revocation-dismissed-for-failure-to-pay-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2019/foreign-national-s-appeal-regarding-residence-permit-revocation-dismissed-for-failure-to-pay-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2019/foreign-national-s-appeal-regarding-residence-permit-revocation-dismissed-for-failure-to-pay-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2019/foreign-national-s-appeal-regarding-residence-permit-revocation-dismissed-for-failure-to-pay-security-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2018/tax-information-exchange-appeal-withdrawal-and-cost-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2018/tax-information-exchange-appeal-withdrawal-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2018/tax-information-exchange-appeal-withdrawal-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2018/tax-information-exchange-appeal-withdrawal-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2018/tax-information-exchange-appeal-withdrawal-and-cost-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2018/tax-information-exchange-appeal-withdrawal-and-cost-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2017/french-tax-authority-administrative-assistance-request-regarding-taxpayer-residency-and-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2017/french-tax-authority-administrative-assistance-request-regarding-taxpayer-residency-and-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2017/french-tax-authority-administrative-assistance-request-regarding-taxpayer-residency-and-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2017/french-tax-authority-administrative-assistance-request-regarding-taxpayer-residency-and-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2017/french-tax-authority-administrative-assistance-request-regarding-taxpayer-residency-and-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2017/french-tax-authority-administrative-assistance-request-regarding-taxpayer-residency-and-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2016/kosovar-national-residence-permit-extension-refusal-due-to-lack-of-marital-intent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2016/kosovar-national-residence-permit-extension-refusal-due-to-lack-of-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2016/kosovar-national-residence-permit-extension-refusal-due-to-lack-of-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2016/kosovar-national-residence-permit-extension-refusal-due-to-lack-of-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2016/kosovar-national-residence-permit-extension-refusal-due-to-lack-of-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2016/kosovar-national-residence-permit-extension-refusal-due-to-lack-of-marital-intent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2015/tax-allocation-between-municipalities-based-on-domicile-and-workplace-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2015/tax-allocation-between-municipalities-based-on-domicile-and-workplace-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2015/tax-allocation-between-municipalities-based-on-domicile-and-workplace-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2015/tax-allocation-between-municipalities-based-on-domicile-and-workplace-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2015/tax-allocation-between-municipalities-based-on-domicile-and-workplace-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2015/tax-allocation-between-municipalities-based-on-domicile-and-workplace-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2014/revocation-of-residence-permit-for-drug-trafficking-upheld-despite-long-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2014/revocation-of-residence-permit-for-drug-trafficking-upheld-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2014/revocation-of-residence-permit-for-drug-trafficking-upheld-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2014/revocation-of-residence-permit-for-drug-trafficking-upheld-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2014/revocation-of-residence-permit-for-drug-trafficking-upheld-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2014/revocation-of-residence-permit-for-drug-trafficking-upheld-despite-long-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2013/petitioners-failure-to-pursue-appeal-regarding-dog-seizure-after-non-payment-of-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2013/petitioners-failure-to-pursue-appeal-regarding-dog-seizure-after-non-payment-of-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2013/petitioners-failure-to-pursue-appeal-regarding-dog-seizure-after-non-payment-of-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2013/petitioners-failure-to-pursue-appeal-regarding-dog-seizure-after-non-payment-of-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2013/petitioners-failure-to-pursue-appeal-regarding-dog-seizure-after-non-payment-of-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2013/petitioners-failure-to-pursue-appeal-regarding-dog-seizure-after-non-payment-of-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2012/federal-supreme-court-upholds-revocation-of-residence-permit-for-serbian-national-convicted-of-serious-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2012/federal-supreme-court-upholds-revocation-of-residence-permit-for-serbian-national-convicted-of-serious-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2012/federal-supreme-court-upholds-revocation-of-residence-permit-for-serbian-national-convicted-of-serious-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2012/federal-supreme-court-upholds-revocation-of-residence-permit-for-serbian-national-convicted-of-serious-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2012/federal-supreme-court-upholds-revocation-of-residence-permit-for-serbian-national-convicted-of-serious-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2012/federal-supreme-court-upholds-revocation-of-residence-permit-for-serbian-national-convicted-of-serious-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2011/tax-deductibility-of-ll-m-costs-as-professional-continuing-education-vs-career-advancement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2011/tax-deductibility-of-ll-m-costs-as-professional-continuing-education-vs-career-advancement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2011/tax-deductibility-of-ll-m-costs-as-professional-continuing-education-vs-career-advancement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2011/tax-deductibility-of-ll-m-costs-as-professional-continuing-education-vs-career-advancement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2011/tax-deductibility-of-ll-m-costs-as-professional-continuing-education-vs-career-advancement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2011/tax-deductibility-of-ll-m-costs-as-professional-continuing-education-vs-career-advancement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2010/foreign-national-expulsion-upheld-due-to-severe-drug-and-money-laundering-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2010/foreign-national-expulsion-upheld-due-to-severe-drug-and-money-laundering-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2010/foreign-national-expulsion-upheld-due-to-severe-drug-and-money-laundering-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2010/foreign-national-expulsion-upheld-due-to-severe-drug-and-money-laundering-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2010/foreign-national-expulsion-upheld-due-to-severe-drug-and-money-laundering-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2010/foreign-national-expulsion-upheld-due-to-severe-drug-and-money-laundering-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2009/ivorian-national-v-detention-court-confirmation-appeal-jurisdictional-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2009/ivorian-national-v-detention-court-confirmation-appeal-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2009/ivorian-national-v-detention-court-confirmation-appeal-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2009/ivorian-national-v-detention-court-confirmation-appeal-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2009/ivorian-national-v-detention-court-confirmation-appeal-jurisdictional-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2009/ivorian-national-v-detention-court-confirmation-appeal-jurisdictional-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2008/tax-assessment-prescription-period-application-of-old-vs-new-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2008/tax-assessment-prescription-period-application-of-old-vs-new-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2008/tax-assessment-prescription-period-application-of-old-vs-new-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2008/tax-assessment-prescription-period-application-of-old-vs-new-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2008/tax-assessment-prescription-period-application-of-old-vs-new-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2008/tax-assessment-prescription-period-application-of-old-vs-new-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_28-2007/algerian-national-denied-residence-permit-extension-due-to-abuse-of-right-following-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2007/algerian-national-denied-residence-permit-extension-due-to-abuse-of-right-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_28-2007/algerian-national-denied-residence-permit-extension-due-to-abuse-of-right-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_28-2007/algerian-national-denied-residence-permit-extension-due-to-abuse-of-right-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_28-2007/algerian-national-denied-residence-permit-extension-due-to-abuse-of-right-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_28-2007/algerian-national-denied-residence-permit-extension-due-to-abuse-of-right-following-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2025/state-liability-claim-over-eviction-fee-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2025/state-liability-claim-over-eviction-fee-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2025/state-liability-claim-over-eviction-fee-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2025/state-liability-claim-over-eviction-fee-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2025/state-liability-claim-over-eviction-fee-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2025/state-liability-claim-over-eviction-fee-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2024/ghanaian-national-v-switzerland-non-renewal-of-residency-due-to-social-welfare-dependence-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2024/ghanaian-national-v-switzerland-non-renewal-of-residency-due-to-social-welfare-dependence-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2024/ghanaian-national-v-switzerland-non-renewal-of-residency-due-to-social-welfare-dependence-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2024/ghanaian-national-v-switzerland-non-renewal-of-residency-due-to-social-welfare-dependence-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2024/ghanaian-national-v-switzerland-non-renewal-of-residency-due-to-social-welfare-dependence-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2024/ghanaian-national-v-switzerland-non-renewal-of-residency-due-to-social-welfare-dependence-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2023/family-reunification-for-sri-lankan-national-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2023/family-reunification-for-sri-lankan-national-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2023/family-reunification-for-sri-lankan-national-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2023/family-reunification-for-sri-lankan-national-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2023/family-reunification-for-sri-lankan-national-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2023/family-reunification-for-sri-lankan-national-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2022/estonian-national-s-residence-permit-non-renewal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2022/estonian-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2022/estonian-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2022/estonian-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2022/estonian-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2022/estonian-national-s-residence-permit-non-renewal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2021/north-macedonian-national-s-appeal-for-residence-denied-due-to-lack-of-special-dependency-on-adult-sons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2021/north-macedonian-national-s-appeal-for-residence-denied-due-to-lack-of-special-dependency-on-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2021/north-macedonian-national-s-appeal-for-residence-denied-due-to-lack-of-special-dependency-on-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2021/north-macedonian-national-s-appeal-for-residence-denied-due-to-lack-of-special-dependency-on-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2021/north-macedonian-national-s-appeal-for-residence-denied-due-to-lack-of-special-dependency-on-adult-sons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2021/north-macedonian-national-s-appeal-for-residence-denied-due-to-lack-of-special-dependency-on-adult-sons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2020/kosovan-national-hardship-residence-permit-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2020/kosovan-national-hardship-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2020/kosovan-national-hardship-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2020/kosovan-national-hardship-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2020/kosovan-national-hardship-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2020/kosovan-national-hardship-residence-permit-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2019/academic-dismissal-for-cheating-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2019/academic-dismissal-for-cheating-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2019/academic-dismissal-for-cheating-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2019/academic-dismissal-for-cheating-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2019/academic-dismissal-for-cheating-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2019/academic-dismissal-for-cheating-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2018/claimant-v-swiss-canton-dismissal-for-non-admissibility-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2018/claimant-v-swiss-canton-dismissal-for-non-admissibility-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2018/claimant-v-swiss-canton-dismissal-for-non-admissibility-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2018/claimant-v-swiss-canton-dismissal-for-non-admissibility-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2018/claimant-v-swiss-canton-dismissal-for-non-admissibility-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2018/claimant-v-swiss-canton-dismissal-for-non-admissibility-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2017/revocation-of-permanent-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2017/revocation-of-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2017/revocation-of-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2017/revocation-of-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2017/revocation-of-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2017/revocation-of-permanent-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2016/revocation-of-residence-permit-following-sequential-dissolution-of-marriages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2016/revocation-of-residence-permit-following-sequential-dissolution-of-marriages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2016/revocation-of-residence-permit-following-sequential-dissolution-of-marriages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2016/revocation-of-residence-permit-following-sequential-dissolution-of-marriages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2016/revocation-of-residence-permit-following-sequential-dissolution-of-marriages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2016/revocation-of-residence-permit-following-sequential-dissolution-of-marriages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2015/taxpayer-denied-reduced-occupancy-and-maintenance-deductions-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2015/taxpayer-denied-reduced-occupancy-and-maintenance-deductions-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2015/taxpayer-denied-reduced-occupancy-and-maintenance-deductions-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2015/taxpayer-denied-reduced-occupancy-and-maintenance-deductions-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2015/taxpayer-denied-reduced-occupancy-and-maintenance-deductions-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2015/taxpayer-denied-reduced-occupancy-and-maintenance-deductions-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2014/cameroonian-national-and-son-s-residence-permit-renewal-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2014/cameroonian-national-and-son-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2014/cameroonian-national-and-son-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2014/cameroonian-national-and-son-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2014/cameroonian-national-and-son-s-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2014/cameroonian-national-and-son-s-residence-permit-renewal-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2013/former-owner-s-attempt-to-reclassify-combined-farms-as-single-agricultural-enterprise-after-divorce-evades-administrative-review-and-fails-on-appealability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2013/former-owner-s-attempt-to-reclassify-combined-farms-as-single-agricultural-enterprise-after-divorce-evades-administrative-review-and-fails-on-appealability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2013/former-owner-s-attempt-to-reclassify-combined-farms-as-single-agricultural-enterprise-after-divorce-evades-administrative-review-and-fails-on-appealability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2013/former-owner-s-attempt-to-reclassify-combined-farms-as-single-agricultural-enterprise-after-divorce-evades-administrative-review-and-fails-on-appealability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2013/former-owner-s-attempt-to-reclassify-combined-farms-as-single-agricultural-enterprise-after-divorce-evades-administrative-review-and-fails-on-appealability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2013/former-owner-s-attempt-to-reclassify-combined-farms-as-single-agricultural-enterprise-after-divorce-evades-administrative-review-and-fails-on-appealability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2011/dental-prosthetist-v-tax-authority-estimated-assessment-of-cash-acquisition-and-undisclosed-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2011/dental-prosthetist-v-tax-authority-estimated-assessment-of-cash-acquisition-and-undisclosed-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2011/dental-prosthetist-v-tax-authority-estimated-assessment-of-cash-acquisition-and-undisclosed-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2011/dental-prosthetist-v-tax-authority-estimated-assessment-of-cash-acquisition-and-undisclosed-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2011/dental-prosthetist-v-tax-authority-estimated-assessment-of-cash-acquisition-and-undisclosed-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2011/dental-prosthetist-v-tax-authority-estimated-assessment-of-cash-acquisition-and-undisclosed-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2010/parents-late-claim-for-augmented-moral-damages-rejected-in-skyguide-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2010/parents-late-claim-for-augmented-moral-damages-rejected-in-skyguide-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2010/parents-late-claim-for-augmented-moral-damages-rejected-in-skyguide-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2010/parents-late-claim-for-augmented-moral-damages-rejected-in-skyguide-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2010/parents-late-claim-for-augmented-moral-damages-rejected-in-skyguide-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2010/parents-late-claim-for-augmented-moral-damages-rejected-in-skyguide-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2009/ambulance-fee-dispute-federal-supreme-court-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2009/ambulance-fee-dispute-federal-supreme-court-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2009/ambulance-fee-dispute-federal-supreme-court-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2009/ambulance-fee-dispute-federal-supreme-court-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2009/ambulance-fee-dispute-federal-supreme-court-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2009/ambulance-fee-dispute-federal-supreme-court-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2008/federal-court-upholds-detention-of-repeater-for-flight-risk-following-illegal-re-entry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2008/federal-court-upholds-detention-of-repeater-for-flight-risk-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2008/federal-court-upholds-detention-of-repeater-for-flight-risk-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2008/federal-court-upholds-detention-of-repeater-for-flight-risk-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2008/federal-court-upholds-detention-of-repeater-for-flight-risk-following-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2008/federal-court-upholds-detention-of-repeater-for-flight-risk-following-illegal-re-entry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_279-2007/company-challenges-annulment-of-road-maintenance-contract-award-on-grounds-of-excessive-formalism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2007/company-challenges-annulment-of-road-maintenance-contract-award-on-grounds-of-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_279-2007/company-challenges-annulment-of-road-maintenance-contract-award-on-grounds-of-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_279-2007/company-challenges-annulment-of-road-maintenance-contract-award-on-grounds-of-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_279-2007/company-challenges-annulment-of-road-maintenance-contract-award-on-grounds-of-excessive-formalism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_279-2007/company-challenges-annulment-of-road-maintenance-contract-award-on-grounds-of-excessive-formalism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2024/asylum-seeker-s-expulsion-and-moot-detention-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2024/asylum-seeker-s-expulsion-and-moot-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2024/asylum-seeker-s-expulsion-and-moot-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2024/asylum-seeker-s-expulsion-and-moot-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2024/asylum-seeker-s-expulsion-and-moot-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2024/asylum-seeker-s-expulsion-and-moot-detention-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2023/funeral-home-standing-in-grave-size-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2023/funeral-home-standing-in-grave-size-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2023/funeral-home-standing-in-grave-size-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2023/funeral-home-standing-in-grave-size-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2023/funeral-home-standing-in-grave-size-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2023/funeral-home-standing-in-grave-size-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2022/appellant-v-authorities-untimely-appeal-regarding-dog-seizure-and-breeding-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2022/appellant-v-authorities-untimely-appeal-regarding-dog-seizure-and-breeding-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2022/appellant-v-authorities-untimely-appeal-regarding-dog-seizure-and-breeding-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2022/appellant-v-authorities-untimely-appeal-regarding-dog-seizure-and-breeding-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2022/appellant-v-authorities-untimely-appeal-regarding-dog-seizure-and-breeding-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2022/appellant-v-authorities-untimely-appeal-regarding-dog-seizure-and-breeding-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2021/ethiopian-national-v-expulsion-detention-and-legal-aid-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2021/ethiopian-national-v-expulsion-detention-and-legal-aid-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2021/ethiopian-national-v-expulsion-detention-and-legal-aid-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2021/ethiopian-national-v-expulsion-detention-and-legal-aid-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2021/ethiopian-national-v-expulsion-detention-and-legal-aid-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2021/ethiopian-national-v-expulsion-detention-and-legal-aid-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2020/taxpayer-s-declaration-of-potential-debt-does-not-interrupt-assessment-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2020/taxpayer-s-declaration-of-potential-debt-does-not-interrupt-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2020/taxpayer-s-declaration-of-potential-debt-does-not-interrupt-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2020/taxpayer-s-declaration-of-potential-debt-does-not-interrupt-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2020/taxpayer-s-declaration-of-potential-debt-does-not-interrupt-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2020/taxpayer-s-declaration-of-potential-debt-does-not-interrupt-assessment-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2019/kosovar-national-v-switzerland-deportation-upheld-despite-article-8-claims-due-to-criminal-record-and-public-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2019/kosovar-national-v-switzerland-deportation-upheld-despite-article-8-claims-due-to-criminal-record-and-public-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2019/kosovar-national-v-switzerland-deportation-upheld-despite-article-8-claims-due-to-criminal-record-and-public-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2019/kosovar-national-v-switzerland-deportation-upheld-despite-article-8-claims-due-to-criminal-record-and-public-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2019/kosovar-national-v-switzerland-deportation-upheld-despite-article-8-claims-due-to-criminal-record-and-public-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2019/kosovar-national-v-switzerland-deportation-upheld-despite-article-8-claims-due-to-criminal-record-and-public-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2018/company-appeal-against-denial-of-electrical-installation-authorization-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2018/company-appeal-against-denial-of-electrical-installation-authorization-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2018/company-appeal-against-denial-of-electrical-installation-authorization-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2018/company-appeal-against-denial-of-electrical-installation-authorization-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2018/company-appeal-against-denial-of-electrical-installation-authorization-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2018/company-appeal-against-denial-of-electrical-installation-authorization-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2017/parents-party-status-in-psychiatric-suicide-case-annulled-due-to-procedural-flaw-in-commission-composition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2017/parents-party-status-in-psychiatric-suicide-case-annulled-due-to-procedural-flaw-in-commission-composition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2017/parents-party-status-in-psychiatric-suicide-case-annulled-due-to-procedural-flaw-in-commission-composition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2017/parents-party-status-in-psychiatric-suicide-case-annulled-due-to-procedural-flaw-in-commission-composition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2017/parents-party-status-in-psychiatric-suicide-case-annulled-due-to-procedural-flaw-in-commission-composition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2017/parents-party-status-in-psychiatric-suicide-case-annulled-due-to-procedural-flaw-in-commission-composition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2014/guinean-national-deportation-detention-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2014/guinean-national-deportation-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2014/guinean-national-deportation-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2014/guinean-national-deportation-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2014/guinean-national-deportation-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2014/guinean-national-deportation-detention-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2013/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2013/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2013/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2013/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2013/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2013/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2012/llc-shareholder-rent-deduction-vs-hidden-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2012/llc-shareholder-rent-deduction-vs-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2012/llc-shareholder-rent-deduction-vs-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2012/llc-shareholder-rent-deduction-vs-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2012/llc-shareholder-rent-deduction-vs-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2012/llc-shareholder-rent-deduction-vs-hidden-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-severe-criminal-record-defeats-argument-for-long-term-integration-and-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-severe-criminal-record-defeats-argument-for-long-term-integration-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-severe-criminal-record-defeats-argument-for-long-term-integration-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-severe-criminal-record-defeats-argument-for-long-term-integration-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-severe-criminal-record-defeats-argument-for-long-term-integration-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-severe-criminal-record-defeats-argument-for-long-term-integration-and-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2010/appellants-v-skyguide-mid-air-collision-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2010/appellants-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2010/appellants-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2010/appellants-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2010/appellants-v-skyguide-mid-air-collision-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2010/appellants-v-skyguide-mid-air-collision-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2009/taxability-of-chain-transaction-in-property-transfer-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2009/taxability-of-chain-transaction-in-property-transfer-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2009/taxability-of-chain-transaction-in-property-transfer-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2009/taxability-of-chain-transaction-in-property-transfer-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2009/taxability-of-chain-transaction-in-property-transfer-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2009/taxability-of-chain-transaction-in-property-transfer-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2008/refugee-spouse-permit-refusal-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2008/refugee-spouse-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2008/refugee-spouse-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2008/refugee-spouse-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2008/refugee-spouse-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2008/refugee-spouse-permit-refusal-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_278-2007/timeliness-of-appeal-regarding-military-service-exemption-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2007/timeliness-of-appeal-regarding-military-service-exemption-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_278-2007/timeliness-of-appeal-regarding-military-service-exemption-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_278-2007/timeliness-of-appeal-regarding-military-service-exemption-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_278-2007/timeliness-of-appeal-regarding-military-service-exemption-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_278-2007/timeliness-of-appeal-regarding-military-service-exemption-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2025/serbian-national-expulsion-upheld-due-to-continued-criminality-despite-long-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2025/serbian-national-expulsion-upheld-due-to-continued-criminality-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2025/serbian-national-expulsion-upheld-due-to-continued-criminality-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2025/serbian-national-expulsion-upheld-due-to-continued-criminality-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2025/serbian-national-expulsion-upheld-due-to-continued-criminality-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2025/serbian-national-expulsion-upheld-due-to-continued-criminality-despite-long-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2024/federal-court-dismisses-appeal-against-procedural-order-due-to-lack-of-irreparable-legal-prejudice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2024/federal-court-dismisses-appeal-against-procedural-order-due-to-lack-of-irreparable-legal-prejudice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2024/federal-court-dismisses-appeal-against-procedural-order-due-to-lack-of-irreparable-legal-prejudice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2024/federal-court-dismisses-appeal-against-procedural-order-due-to-lack-of-irreparable-legal-prejudice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2024/federal-court-dismisses-appeal-against-procedural-order-due-to-lack-of-irreparable-legal-prejudice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2024/federal-court-dismisses-appeal-against-procedural-order-due-to-lack-of-irreparable-legal-prejudice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2023/revocation-of-settlement-permit-upheld-in-part-legal-aid-denial-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2023/revocation-of-settlement-permit-upheld-in-part-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2023/revocation-of-settlement-permit-upheld-in-part-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2023/revocation-of-settlement-permit-upheld-in-part-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2023/revocation-of-settlement-permit-upheld-in-part-legal-aid-denial-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2023/revocation-of-settlement-permit-upheld-in-part-legal-aid-denial-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2022/swim-instructor-permit-denial-upheld-on-administrative-property-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2022/swim-instructor-permit-denial-upheld-on-administrative-property-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2022/swim-instructor-permit-denial-upheld-on-administrative-property-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2022/swim-instructor-permit-denial-upheld-on-administrative-property-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2022/swim-instructor-permit-denial-upheld-on-administrative-property-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2022/swim-instructor-permit-denial-upheld-on-administrative-property-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2021/claimant-s-appeal-against-refusal-of-state-liability-claim-dismissed-for-lack-of-justification-and-meritless-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2021/claimant-s-appeal-against-refusal-of-state-liability-claim-dismissed-for-lack-of-justification-and-meritless-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2021/claimant-s-appeal-against-refusal-of-state-liability-claim-dismissed-for-lack-of-justification-and-meritless-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2021/claimant-s-appeal-against-refusal-of-state-liability-claim-dismissed-for-lack-of-justification-and-meritless-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2021/claimant-s-appeal-against-refusal-of-state-liability-claim-dismissed-for-lack-of-justification-and-meritless-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2021/claimant-s-appeal-against-refusal-of-state-liability-claim-dismissed-for-lack-of-justification-and-meritless-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2020/company-appeal-on-denial-of-legal-aid-due-to-hopeless-claim-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2020/company-appeal-on-denial-of-legal-aid-due-to-hopeless-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2020/company-appeal-on-denial-of-legal-aid-due-to-hopeless-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2020/company-appeal-on-denial-of-legal-aid-due-to-hopeless-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2020/company-appeal-on-denial-of-legal-aid-due-to-hopeless-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2020/company-appeal-on-denial-of-legal-aid-due-to-hopeless-claim-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2019/congolese-national-v-switzerland-residence-permit-renewal-post-divorce-before-three-year-mark</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2019/congolese-national-v-switzerland-residence-permit-renewal-post-divorce-before-three-year-mark"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2019/congolese-national-v-switzerland-residence-permit-renewal-post-divorce-before-three-year-mark"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2019/congolese-national-v-switzerland-residence-permit-renewal-post-divorce-before-three-year-mark"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2019/congolese-national-v-switzerland-residence-permit-renewal-post-divorce-before-three-year-mark"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2019/congolese-national-v-switzerland-residence-permit-renewal-post-divorce-before-three-year-mark"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2018/cantonal-wealth-tax-valuation-of-professional-service-company-shares</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2018/cantonal-wealth-tax-valuation-of-professional-service-company-shares"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2018/cantonal-wealth-tax-valuation-of-professional-service-company-shares"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2018/cantonal-wealth-tax-valuation-of-professional-service-company-shares"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2018/cantonal-wealth-tax-valuation-of-professional-service-company-shares"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2018/cantonal-wealth-tax-valuation-of-professional-service-company-shares"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2017/residence-permit-revocation-due-to-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2017/residence-permit-revocation-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2017/residence-permit-revocation-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2017/residence-permit-revocation-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2017/residence-permit-revocation-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2017/residence-permit-revocation-due-to-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2016/sole-proprietor-s-depreciation-deduction-for-business-vs-private-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2016/sole-proprietor-s-depreciation-deduction-for-business-vs-private-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2016/sole-proprietor-s-depreciation-deduction-for-business-vs-private-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2016/sole-proprietor-s-depreciation-deduction-for-business-vs-private-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2016/sole-proprietor-s-depreciation-deduction-for-business-vs-private-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2016/sole-proprietor-s-depreciation-deduction-for-business-vs-private-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2015/federal-tax-administration-v-federal-administrative-court-mutual-assistance-in-tax-matters</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2015/federal-tax-administration-v-federal-administrative-court-mutual-assistance-in-tax-matters"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2015/federal-tax-administration-v-federal-administrative-court-mutual-assistance-in-tax-matters"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2015/federal-tax-administration-v-federal-administrative-court-mutual-assistance-in-tax-matters"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2015/federal-tax-administration-v-federal-administrative-court-mutual-assistance-in-tax-matters"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2015/federal-tax-administration-v-federal-administrative-court-mutual-assistance-in-tax-matters"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2013/procurement-appeal-waiver-and-jurisdictional-question-regarding-award-decision-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2013/procurement-appeal-waiver-and-jurisdictional-question-regarding-award-decision-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2013/procurement-appeal-waiver-and-jurisdictional-question-regarding-award-decision-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2013/procurement-appeal-waiver-and-jurisdictional-question-regarding-award-decision-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2013/procurement-appeal-waiver-and-jurisdictional-question-regarding-award-decision-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2013/procurement-appeal-waiver-and-jurisdictional-question-regarding-award-decision-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2012/student-expulsion-after-failed-probationary-promotion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2012/student-expulsion-after-failed-probationary-promotion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2012/student-expulsion-after-failed-probationary-promotion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2012/student-expulsion-after-failed-probationary-promotion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2012/student-expulsion-after-failed-probationary-promotion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2012/student-expulsion-after-failed-probationary-promotion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2011/real-estate-gains-tax-deferral-for-married-taxpayers-replacing-dwelling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2011/real-estate-gains-tax-deferral-for-married-taxpayers-replacing-dwelling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2011/real-estate-gains-tax-deferral-for-married-taxpayers-replacing-dwelling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2011/real-estate-gains-tax-deferral-for-married-taxpayers-replacing-dwelling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2011/real-estate-gains-tax-deferral-for-married-taxpayers-replacing-dwelling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2011/real-estate-gains-tax-deferral-for-married-taxpayers-replacing-dwelling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2010/parents-of-ueberlingen-victim-v-skyguide-late-claim-for-increased-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2010/parents-of-ueberlingen-victim-v-skyguide-late-claim-for-increased-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2010/parents-of-ueberlingen-victim-v-skyguide-late-claim-for-increased-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2010/parents-of-ueberlingen-victim-v-skyguide-late-claim-for-increased-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2010/parents-of-ueberlingen-victim-v-skyguide-late-claim-for-increased-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2010/parents-of-ueberlingen-victim-v-skyguide-late-claim-for-increased-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2009/expulsion-of-drug-trafficker-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2009/expulsion-of-drug-trafficker-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2009/expulsion-of-drug-trafficker-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2009/expulsion-of-drug-trafficker-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2009/expulsion-of-drug-trafficker-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2009/expulsion-of-drug-trafficker-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2008/lump-sum-taxation-imputed-rental-value-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2008/lump-sum-taxation-imputed-rental-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2008/lump-sum-taxation-imputed-rental-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2008/lump-sum-taxation-imputed-rental-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2008/lump-sum-taxation-imputed-rental-value-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2008/lump-sum-taxation-imputed-rental-value-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_277-2007/residence-permit-withdrawal-for-separated-spouse-abuse-of-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2007/residence-permit-withdrawal-for-separated-spouse-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_277-2007/residence-permit-withdrawal-for-separated-spouse-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_277-2007/residence-permit-withdrawal-for-separated-spouse-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_277-2007/residence-permit-withdrawal-for-separated-spouse-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_277-2007/residence-permit-withdrawal-for-separated-spouse-abuse-of-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2025/company-v-authority-on-covid-19-hardship-contribution-recalculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2025/company-v-authority-on-covid-19-hardship-contribution-recalculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2025/company-v-authority-on-covid-19-hardship-contribution-recalculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2025/company-v-authority-on-covid-19-hardship-contribution-recalculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2025/company-v-authority-on-covid-19-hardship-contribution-recalculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2025/company-v-authority-on-covid-19-hardship-contribution-recalculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2024/mineral-wool-producer-s-attempted-ets-withdrawal-and-certificate-claims-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2024/mineral-wool-producer-s-attempted-ets-withdrawal-and-certificate-claims-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2024/mineral-wool-producer-s-attempted-ets-withdrawal-and-certificate-claims-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2024/mineral-wool-producer-s-attempted-ets-withdrawal-and-certificate-claims-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2024/mineral-wool-producer-s-attempted-ets-withdrawal-and-certificate-claims-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2024/mineral-wool-producer-s-attempted-ets-withdrawal-and-certificate-claims-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2023/swiss-federal-tribunal-upholds-refusal-to-authorize-osteopath-without-recognized-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2023/swiss-federal-tribunal-upholds-refusal-to-authorize-osteopath-without-recognized-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2023/swiss-federal-tribunal-upholds-refusal-to-authorize-osteopath-without-recognized-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2023/swiss-federal-tribunal-upholds-refusal-to-authorize-osteopath-without-recognized-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2023/swiss-federal-tribunal-upholds-refusal-to-authorize-osteopath-without-recognized-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2023/swiss-federal-tribunal-upholds-refusal-to-authorize-osteopath-without-recognized-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2022/tax-appeal-dismissed-for-procedural-deficiencies-regarding-factor-addition-and-spousal-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2022/tax-appeal-dismissed-for-procedural-deficiencies-regarding-factor-addition-and-spousal-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2022/tax-appeal-dismissed-for-procedural-deficiencies-regarding-factor-addition-and-spousal-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2022/tax-appeal-dismissed-for-procedural-deficiencies-regarding-factor-addition-and-spousal-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2022/tax-appeal-dismissed-for-procedural-deficiencies-regarding-factor-addition-and-spousal-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2022/tax-appeal-dismissed-for-procedural-deficiencies-regarding-factor-addition-and-spousal-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2021/swiss-supreme-court-upholds-expulsion-despite-marriage-and-child-due-to-lack-of-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2021/swiss-supreme-court-upholds-expulsion-despite-marriage-and-child-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2021/swiss-supreme-court-upholds-expulsion-despite-marriage-and-child-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2021/swiss-supreme-court-upholds-expulsion-despite-marriage-and-child-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2021/swiss-supreme-court-upholds-expulsion-despite-marriage-and-child-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2021/swiss-supreme-court-upholds-expulsion-despite-marriage-and-child-due-to-lack-of-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2020/gambia-v-switzerland-non-renewal-of-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2020/gambia-v-switzerland-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2020/gambia-v-switzerland-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2020/gambia-v-switzerland-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2020/gambia-v-switzerland-non-renewal-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2020/gambia-v-switzerland-non-renewal-of-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2019/chimney-sweep-commercial-activity-restriction-over-cantonal-scope</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2019/chimney-sweep-commercial-activity-restriction-over-cantonal-scope"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2019/chimney-sweep-commercial-activity-restriction-over-cantonal-scope"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2019/chimney-sweep-commercial-activity-restriction-over-cantonal-scope"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2019/chimney-sweep-commercial-activity-restriction-over-cantonal-scope"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2019/chimney-sweep-commercial-activity-restriction-over-cantonal-scope"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2018/shareholder-motorsport-expenses-as-concealed-dividend-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2018/shareholder-motorsport-expenses-as-concealed-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2018/shareholder-motorsport-expenses-as-concealed-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2018/shareholder-motorsport-expenses-as-concealed-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2018/shareholder-motorsport-expenses-as-concealed-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2018/shareholder-motorsport-expenses-as-concealed-dividend-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2017/congolese-national-s-appeal-for-residence-permit-conversion-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2017/congolese-national-s-appeal-for-residence-permit-conversion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2017/congolese-national-s-appeal-for-residence-permit-conversion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2017/congolese-national-s-appeal-for-residence-permit-conversion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2017/congolese-national-s-appeal-for-residence-permit-conversion-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2017/congolese-national-s-appeal-for-residence-permit-conversion-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2016/swiss-federal-supreme-court-upholds-group-request-for-account-information-under-dta-without-naming-individuals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2016/swiss-federal-supreme-court-upholds-group-request-for-account-information-under-dta-without-naming-individuals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2016/swiss-federal-supreme-court-upholds-group-request-for-account-information-under-dta-without-naming-individuals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2016/swiss-federal-supreme-court-upholds-group-request-for-account-information-under-dta-without-naming-individuals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2016/swiss-federal-supreme-court-upholds-group-request-for-account-information-under-dta-without-naming-individuals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2016/swiss-federal-supreme-court-upholds-group-request-for-account-information-under-dta-without-naming-individuals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2015/mother-challenges-individualized-math-goals-for-disabled-child-appeal-moot-after-school-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2015/mother-challenges-individualized-math-goals-for-disabled-child-appeal-moot-after-school-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2015/mother-challenges-individualized-math-goals-for-disabled-child-appeal-moot-after-school-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2015/mother-challenges-individualized-math-goals-for-disabled-child-appeal-moot-after-school-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2015/mother-challenges-individualized-math-goals-for-disabled-child-appeal-moot-after-school-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2015/mother-challenges-individualized-math-goals-for-disabled-child-appeal-moot-after-school-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2014/federal-supreme-court-on-tax-evasion-penalties-for-undisclosed-debt-write-off-2001-b</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2014/federal-supreme-court-on-tax-evasion-penalties-for-undisclosed-debt-write-off-2001-b"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2014/federal-supreme-court-on-tax-evasion-penalties-for-undisclosed-debt-write-off-2001-b"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2014/federal-supreme-court-on-tax-evasion-penalties-for-undisclosed-debt-write-off-2001-b"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2014/federal-supreme-court-on-tax-evasion-penalties-for-undisclosed-debt-write-off-2001-b"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2014/federal-supreme-court-on-tax-evasion-penalties-for-undisclosed-debt-write-off-2001-b"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2013/egyptian-national-v-cantonal-court-detention-extension-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2013/egyptian-national-v-cantonal-court-detention-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2013/egyptian-national-v-cantonal-court-detention-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2013/egyptian-national-v-cantonal-court-detention-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2013/egyptian-national-v-cantonal-court-detention-extension-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2013/egyptian-national-v-cantonal-court-detention-extension-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2012/residence-permit-renewal-after-divorce-and-successful-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2012/residence-permit-renewal-after-divorce-and-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2012/residence-permit-renewal-after-divorce-and-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2012/residence-permit-renewal-after-divorce-and-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2012/residence-permit-renewal-after-divorce-and-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2012/residence-permit-renewal-after-divorce-and-successful-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2011/father-s-belated-family-reunification-request-for-sons-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2011/father-s-belated-family-reunification-request-for-sons-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2011/father-s-belated-family-reunification-request-for-sons-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2011/father-s-belated-family-reunification-request-for-sons-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2011/father-s-belated-family-reunification-request-for-sons-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2011/father-s-belated-family-reunification-request-for-sons-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2010/taxation-of-commercial-debt-forgiveness-resulting-from-restructuring-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2010/taxation-of-commercial-debt-forgiveness-resulting-from-restructuring-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2010/taxation-of-commercial-debt-forgiveness-resulting-from-restructuring-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2010/taxation-of-commercial-debt-forgiveness-resulting-from-restructuring-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2010/taxation-of-commercial-debt-forgiveness-resulting-from-restructuring-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2010/taxation-of-commercial-debt-forgiveness-resulting-from-restructuring-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2009/swiss-federal-supreme-court-limits-liquidation-of-companies-involved-in-illegal-banking-activities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2009/swiss-federal-supreme-court-limits-liquidation-of-companies-involved-in-illegal-banking-activities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2009/swiss-federal-supreme-court-limits-liquidation-of-companies-involved-in-illegal-banking-activities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2009/swiss-federal-supreme-court-limits-liquidation-of-companies-involved-in-illegal-banking-activities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2009/swiss-federal-supreme-court-limits-liquidation-of-companies-involved-in-illegal-banking-activities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2009/swiss-federal-supreme-court-limits-liquidation-of-companies-involved-in-illegal-banking-activities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2008/federal-office-for-agriculture-v-sole-proprietorship-regarding-dairy-import-duties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2008/federal-office-for-agriculture-v-sole-proprietorship-regarding-dairy-import-duties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2008/federal-office-for-agriculture-v-sole-proprietorship-regarding-dairy-import-duties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2008/federal-office-for-agriculture-v-sole-proprietorship-regarding-dairy-import-duties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2008/federal-office-for-agriculture-v-sole-proprietorship-regarding-dairy-import-duties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2008/federal-office-for-agriculture-v-sole-proprietorship-regarding-dairy-import-duties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_276-2007/cyclist-salary-taxation-residency-vs-source-country-taxation-for-international-race-earnings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2007/cyclist-salary-taxation-residency-vs-source-country-taxation-for-international-race-earnings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_276-2007/cyclist-salary-taxation-residency-vs-source-country-taxation-for-international-race-earnings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_276-2007/cyclist-salary-taxation-residency-vs-source-country-taxation-for-international-race-earnings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_276-2007/cyclist-salary-taxation-residency-vs-source-country-taxation-for-international-race-earnings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_276-2007/cyclist-salary-taxation-residency-vs-source-country-taxation-for-international-race-earnings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2025/federal-supreme-court-dismisses-appeal-against-detention-pending-deportation-due-to-lack-of-legal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2025/federal-supreme-court-dismisses-appeal-against-detention-pending-deportation-due-to-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2025/federal-supreme-court-dismisses-appeal-against-detention-pending-deportation-due-to-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2025/federal-supreme-court-dismisses-appeal-against-detention-pending-deportation-due-to-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2025/federal-supreme-court-dismisses-appeal-against-detention-pending-deportation-due-to-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2025/federal-supreme-court-dismisses-appeal-against-detention-pending-deportation-due-to-lack-of-legal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2024/federal-court-upholds-continued-application-of-rural-land-law-to-mixed-use-agricultural-parcel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2024/federal-court-upholds-continued-application-of-rural-land-law-to-mixed-use-agricultural-parcel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2024/federal-court-upholds-continued-application-of-rural-land-law-to-mixed-use-agricultural-parcel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2024/federal-court-upholds-continued-application-of-rural-land-law-to-mixed-use-agricultural-parcel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2024/federal-court-upholds-continued-application-of-rural-land-law-to-mixed-use-agricultural-parcel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2024/federal-court-upholds-continued-application-of-rural-land-law-to-mixed-use-agricultural-parcel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2023/taxi-driver-permit-regulations-upheld-against-economic-freedom-and-privacy-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2023/taxi-driver-permit-regulations-upheld-against-economic-freedom-and-privacy-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2023/taxi-driver-permit-regulations-upheld-against-economic-freedom-and-privacy-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2023/taxi-driver-permit-regulations-upheld-against-economic-freedom-and-privacy-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2023/taxi-driver-permit-regulations-upheld-against-economic-freedom-and-privacy-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2023/taxi-driver-permit-regulations-upheld-against-economic-freedom-and-privacy-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2022/student-v-university-of-economics-and-management-lack-of-motivation-in-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2022/student-v-university-of-economics-and-management-lack-of-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2022/student-v-university-of-economics-and-management-lack-of-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2022/student-v-university-of-economics-and-management-lack-of-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2022/student-v-university-of-economics-and-management-lack-of-motivation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2022/student-v-university-of-economics-and-management-lack-of-motivation-in-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2021/municipality-v-veterinary-authorities-animal-welfare-compliance-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2021/municipality-v-veterinary-authorities-animal-welfare-compliance-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2021/municipality-v-veterinary-authorities-animal-welfare-compliance-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2021/municipality-v-veterinary-authorities-animal-welfare-compliance-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2021/municipality-v-veterinary-authorities-animal-welfare-compliance-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2021/municipality-v-veterinary-authorities-animal-welfare-compliance-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2020/recipient-of-free-legal-aid-repayment-capacity-assessment-and-subsistence-minimum-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2020/recipient-of-free-legal-aid-repayment-capacity-assessment-and-subsistence-minimum-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2020/recipient-of-free-legal-aid-repayment-capacity-assessment-and-subsistence-minimum-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2020/recipient-of-free-legal-aid-repayment-capacity-assessment-and-subsistence-minimum-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2020/recipient-of-free-legal-aid-repayment-capacity-assessment-and-subsistence-minimum-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2020/recipient-of-free-legal-aid-repayment-capacity-assessment-and-subsistence-minimum-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2019/appeal-regarding-retroactive-housing-surcharge-inadmissible-due-to-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2019/appeal-regarding-retroactive-housing-surcharge-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2019/appeal-regarding-retroactive-housing-surcharge-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2019/appeal-regarding-retroactive-housing-surcharge-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2019/appeal-regarding-retroactive-housing-surcharge-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2019/appeal-regarding-retroactive-housing-surcharge-inadmissible-due-to-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2018/tunisian-national-residence-permit-non-extension-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2018/tunisian-national-residence-permit-non-extension-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2018/tunisian-national-residence-permit-non-extension-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2018/tunisian-national-residence-permit-non-extension-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2018/tunisian-national-residence-permit-non-extension-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2018/tunisian-national-residence-permit-non-extension-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2017/switzerland-austria-mutual-assistance-in-tax-investigation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2017/switzerland-austria-mutual-assistance-in-tax-investigation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2017/switzerland-austria-mutual-assistance-in-tax-investigation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2017/switzerland-austria-mutual-assistance-in-tax-investigation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2017/switzerland-austria-mutual-assistance-in-tax-investigation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2017/switzerland-austria-mutual-assistance-in-tax-investigation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2016/libyan-national-s-residence-permit-extension-denied-due-to-lack-of-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2016/libyan-national-s-residence-permit-extension-denied-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2016/libyan-national-s-residence-permit-extension-denied-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2016/libyan-national-s-residence-permit-extension-denied-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2016/libyan-national-s-residence-permit-extension-denied-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2016/libyan-national-s-residence-permit-extension-denied-due-to-lack-of-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2015/farmer-s-sale-of-building-zone-land-taxable-as-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2015/farmer-s-sale-of-building-zone-land-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2015/farmer-s-sale-of-building-zone-land-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2015/farmer-s-sale-of-building-zone-land-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2015/farmer-s-sale-of-building-zone-land-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2015/farmer-s-sale-of-building-zone-land-taxable-as-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2014/legal-aid-denial-for-damages-claim-against-public-official</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2014/legal-aid-denial-for-damages-claim-against-public-official"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2014/legal-aid-denial-for-damages-claim-against-public-official"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2014/legal-aid-denial-for-damages-claim-against-public-official"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2014/legal-aid-denial-for-damages-claim-against-public-official"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2014/legal-aid-denial-for-damages-claim-against-public-official"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2013/chinese-national-permit-renewal-refusal-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2013/chinese-national-permit-renewal-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2013/chinese-national-permit-renewal-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2013/chinese-national-permit-renewal-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2013/chinese-national-permit-renewal-refusal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2013/chinese-national-permit-renewal-refusal-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2012/association-of-municipalities-v-city-unlawful-refusal-of-social-assistance-and-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2012/association-of-municipalities-v-city-unlawful-refusal-of-social-assistance-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2012/association-of-municipalities-v-city-unlawful-refusal-of-social-assistance-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2012/association-of-municipalities-v-city-unlawful-refusal-of-social-assistance-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2012/association-of-municipalities-v-city-unlawful-refusal-of-social-assistance-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2012/association-of-municipalities-v-city-unlawful-refusal-of-social-assistance-and-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2011/finma-division-head-recusal-challenge-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2011/finma-division-head-recusal-challenge-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2011/finma-division-head-recusal-challenge-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2011/finma-division-head-recusal-challenge-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2011/finma-division-head-recusal-challenge-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2011/finma-division-head-recusal-challenge-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2010/corporation-v-tax-authorities-hidden-profit-distribution-from-below-market-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2010/corporation-v-tax-authorities-hidden-profit-distribution-from-below-market-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2010/corporation-v-tax-authorities-hidden-profit-distribution-from-below-market-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2010/corporation-v-tax-authorities-hidden-profit-distribution-from-below-market-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2010/corporation-v-tax-authorities-hidden-profit-distribution-from-below-market-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2010/corporation-v-tax-authorities-hidden-profit-distribution-from-below-market-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2009/municipal-sewage-fee-based-on-wastewater-volume-challenged-on-causal-and-equivalence-principles</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2009/municipal-sewage-fee-based-on-wastewater-volume-challenged-on-causal-and-equivalence-principles"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2009/municipal-sewage-fee-based-on-wastewater-volume-challenged-on-causal-and-equivalence-principles"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2009/municipal-sewage-fee-based-on-wastewater-volume-challenged-on-causal-and-equivalence-principles"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2009/municipal-sewage-fee-based-on-wastewater-volume-challenged-on-causal-and-equivalence-principles"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2009/municipal-sewage-fee-based-on-wastewater-volume-challenged-on-causal-and-equivalence-principles"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2008/swiss-federal-court-overturns-rejection-of-hr-diploma-program-recognition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2008/swiss-federal-court-overturns-rejection-of-hr-diploma-program-recognition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2008/swiss-federal-court-overturns-rejection-of-hr-diploma-program-recognition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2008/swiss-federal-court-overturns-rejection-of-hr-diploma-program-recognition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2008/swiss-federal-court-overturns-rejection-of-hr-diploma-program-recognition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2008/swiss-federal-court-overturns-rejection-of-hr-diploma-program-recognition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_275-2007/fom-v-asylum-seeker-preparatory-detention-for-late-asylum-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2007/fom-v-asylum-seeker-preparatory-detention-for-late-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_275-2007/fom-v-asylum-seeker-preparatory-detention-for-late-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_275-2007/fom-v-asylum-seeker-preparatory-detention-for-late-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_275-2007/fom-v-asylum-seeker-preparatory-detention-for-late-asylum-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_275-2007/fom-v-asylum-seeker-preparatory-detention-for-late-asylum-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2024/cantonal-court-order-for-repayment-of-legal-aid-fees-upheld-due-to-failure-to-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2024/cantonal-court-order-for-repayment-of-legal-aid-fees-upheld-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2024/cantonal-court-order-for-repayment-of-legal-aid-fees-upheld-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2024/cantonal-court-order-for-repayment-of-legal-aid-fees-upheld-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2024/cantonal-court-order-for-repayment-of-legal-aid-fees-upheld-due-to-failure-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2024/cantonal-court-order-for-repayment-of-legal-aid-fees-upheld-due-to-failure-to-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2023/brazilian-couple-v-switzerland-residence-permit-revocation-upheld-due-to-indebtedness-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2023/brazilian-couple-v-switzerland-residence-permit-revocation-upheld-due-to-indebtedness-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2023/brazilian-couple-v-switzerland-residence-permit-revocation-upheld-due-to-indebtedness-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2023/brazilian-couple-v-switzerland-residence-permit-revocation-upheld-due-to-indebtedness-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2023/brazilian-couple-v-switzerland-residence-permit-revocation-upheld-due-to-indebtedness-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2023/brazilian-couple-v-switzerland-residence-permit-revocation-upheld-due-to-indebtedness-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2022/french-tax-residents-v-federal-tax-administration-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2022/french-tax-residents-v-federal-tax-administration-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2022/french-tax-residents-v-federal-tax-administration-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2022/french-tax-residents-v-federal-tax-administration-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2022/french-tax-residents-v-federal-tax-administration-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2022/french-tax-residents-v-federal-tax-administration-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2021/claim-against-canton-and-confederation-for-covid-19-damages-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2021/claim-against-canton-and-confederation-for-covid-19-damages-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2021/claim-against-canton-and-confederation-for-covid-19-damages-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2021/claim-against-canton-and-confederation-for-covid-19-damages-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2021/claim-against-canton-and-confederation-for-covid-19-damages-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2021/claim-against-canton-and-confederation-for-covid-19-damages-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2020/taxpayer-appeal-regarding-indigence-assessment-for-legal-aid-in-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2020/taxpayer-appeal-regarding-indigence-assessment-for-legal-aid-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2020/taxpayer-appeal-regarding-indigence-assessment-for-legal-aid-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2020/taxpayer-appeal-regarding-indigence-assessment-for-legal-aid-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2020/taxpayer-appeal-regarding-indigence-assessment-for-legal-aid-in-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2020/taxpayer-appeal-regarding-indigence-assessment-for-legal-aid-in-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2019/corporation-double-taxation-dispute-zurich-nidwalden-2014</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2019/corporation-double-taxation-dispute-zurich-nidwalden-2014"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2019/corporation-double-taxation-dispute-zurich-nidwalden-2014"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2019/corporation-double-taxation-dispute-zurich-nidwalden-2014"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2019/corporation-double-taxation-dispute-zurich-nidwalden-2014"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2019/corporation-double-taxation-dispute-zurich-nidwalden-2014"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2018/federal-supreme-court-ruling-on-surveillance-cost-allocation-and-provider-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2018/federal-supreme-court-ruling-on-surveillance-cost-allocation-and-provider-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2018/federal-supreme-court-ruling-on-surveillance-cost-allocation-and-provider-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2018/federal-supreme-court-ruling-on-surveillance-cost-allocation-and-provider-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2018/federal-supreme-court-ruling-on-surveillance-cost-allocation-and-provider-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2018/federal-supreme-court-ruling-on-surveillance-cost-allocation-and-provider-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2016/swiss-supreme-court-upholds-administrative-assistance-in-tax-matter-to-france-regarding-bvi-trust-accounts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2016/swiss-supreme-court-upholds-administrative-assistance-in-tax-matter-to-france-regarding-bvi-trust-accounts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2016/swiss-supreme-court-upholds-administrative-assistance-in-tax-matter-to-france-regarding-bvi-trust-accounts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2016/swiss-supreme-court-upholds-administrative-assistance-in-tax-matter-to-france-regarding-bvi-trust-accounts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2016/swiss-supreme-court-upholds-administrative-assistance-in-tax-matter-to-france-regarding-bvi-trust-accounts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2016/swiss-supreme-court-upholds-administrative-assistance-in-tax-matter-to-france-regarding-bvi-trust-accounts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2015/foreign-spouse-s-appeal-granted-family-allowance-receipt-does-not-bar-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2015/foreign-spouse-s-appeal-granted-family-allowance-receipt-does-not-bar-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2015/foreign-spouse-s-appeal-granted-family-allowance-receipt-does-not-bar-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2015/foreign-spouse-s-appeal-granted-family-allowance-receipt-does-not-bar-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2015/foreign-spouse-s-appeal-granted-family-allowance-receipt-does-not-bar-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2015/foreign-spouse-s-appeal-granted-family-allowance-receipt-does-not-bar-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2014/school-assignment-equal-treatment-municipal-autonomy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2014/school-assignment-equal-treatment-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2014/school-assignment-equal-treatment-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2014/school-assignment-equal-treatment-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2014/school-assignment-equal-treatment-municipal-autonomy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2014/school-assignment-equal-treatment-municipal-autonomy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2012/russian-national-s-residency-permit-renewal-denied-after-defunct-eu-citizen-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2012/russian-national-s-residency-permit-renewal-denied-after-defunct-eu-citizen-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2012/russian-national-s-residency-permit-renewal-denied-after-defunct-eu-citizen-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2012/russian-national-s-residency-permit-renewal-denied-after-defunct-eu-citizen-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2012/russian-national-s-residency-permit-renewal-denied-after-defunct-eu-citizen-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2012/russian-national-s-residency-permit-renewal-denied-after-defunct-eu-citizen-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2011/withdrawal-of-appeal-regarding-residence-permit-non-renewal-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2010/taxpayer-appeal-on-deductibility-of-car-expenses-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2010/taxpayer-appeal-on-deductibility-of-car-expenses-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2010/taxpayer-appeal-on-deductibility-of-car-expenses-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2010/taxpayer-appeal-on-deductibility-of-car-expenses-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2010/taxpayer-appeal-on-deductibility-of-car-expenses-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2010/taxpayer-appeal-on-deductibility-of-car-expenses-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2009/kosovo-national-s-residence-permit-refusal-upheld-despite-change-in-kosovo-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2009/kosovo-national-s-residence-permit-refusal-upheld-despite-change-in-kosovo-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2009/kosovo-national-s-residence-permit-refusal-upheld-despite-change-in-kosovo-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2009/kosovo-national-s-residence-permit-refusal-upheld-despite-change-in-kosovo-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2009/kosovo-national-s-residence-permit-refusal-upheld-despite-change-in-kosovo-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2009/kosovo-national-s-residence-permit-refusal-upheld-despite-change-in-kosovo-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2008/federal-supreme-court-ruling-on-cantonal-tax-reduction-for-corporate-dividends</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2008/federal-supreme-court-ruling-on-cantonal-tax-reduction-for-corporate-dividends"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2008/federal-supreme-court-ruling-on-cantonal-tax-reduction-for-corporate-dividends"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2008/federal-supreme-court-ruling-on-cantonal-tax-reduction-for-corporate-dividends"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2008/federal-supreme-court-ruling-on-cantonal-tax-reduction-for-corporate-dividends"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2008/federal-supreme-court-ruling-on-cantonal-tax-reduction-for-corporate-dividends"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_274-2007/moroccan-national-detention-extension-upheld-pending-enforceable-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2007/moroccan-national-detention-extension-upheld-pending-enforceable-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_274-2007/moroccan-national-detention-extension-upheld-pending-enforceable-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_274-2007/moroccan-national-detention-extension-upheld-pending-enforceable-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_274-2007/moroccan-national-detention-extension-upheld-pending-enforceable-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_274-2007/moroccan-national-detention-extension-upheld-pending-enforceable-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2025/revocation-of-residence-permit-and-expulsion-upheld-due-to-poor-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2025/revocation-of-residence-permit-and-expulsion-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2025/revocation-of-residence-permit-and-expulsion-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2025/revocation-of-residence-permit-and-expulsion-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2025/revocation-of-residence-permit-and-expulsion-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2025/revocation-of-residence-permit-and-expulsion-upheld-due-to-poor-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2024/wolf-ordinance-amendment-consultation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2024/wolf-ordinance-amendment-consultation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2024/wolf-ordinance-amendment-consultation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2024/wolf-ordinance-amendment-consultation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2024/wolf-ordinance-amendment-consultation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2024/wolf-ordinance-amendment-consultation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2023/turkish-national-residence-permit-appeal-parental-rights-vs-public-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2023/turkish-national-residence-permit-appeal-parental-rights-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2023/turkish-national-residence-permit-appeal-parental-rights-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2023/turkish-national-residence-permit-appeal-parental-rights-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2023/turkish-national-residence-permit-appeal-parental-rights-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2023/turkish-national-residence-permit-appeal-parental-rights-vs-public-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2021/student-degree-failure-appeal-inadmissible-due-to-lack-of-substantiated-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2021/student-degree-failure-appeal-inadmissible-due-to-lack-of-substantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2021/student-degree-failure-appeal-inadmissible-due-to-lack-of-substantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2021/student-degree-failure-appeal-inadmissible-due-to-lack-of-substantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2021/student-degree-failure-appeal-inadmissible-due-to-lack-of-substantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2021/student-degree-failure-appeal-inadmissible-due-to-lack-of-substantiated-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2020/appeal-on-legal-costs-in-asylum-case-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2020/appeal-on-legal-costs-in-asylum-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2020/appeal-on-legal-costs-in-asylum-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2020/appeal-on-legal-costs-in-asylum-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2020/appeal-on-legal-costs-in-asylum-case-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2020/appeal-on-legal-costs-in-asylum-case-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2019/federal-supreme-court-upholds-tax-security-order-amidst-tax-jeopardy-and-asset-transfers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2019/federal-supreme-court-upholds-tax-security-order-amidst-tax-jeopardy-and-asset-transfers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2019/federal-supreme-court-upholds-tax-security-order-amidst-tax-jeopardy-and-asset-transfers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2019/federal-supreme-court-upholds-tax-security-order-amidst-tax-jeopardy-and-asset-transfers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2019/federal-supreme-court-upholds-tax-security-order-amidst-tax-jeopardy-and-asset-transfers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2019/federal-supreme-court-upholds-tax-security-order-amidst-tax-jeopardy-and-asset-transfers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2018/taxpayer-domicile-and-appeal-deadline-reinstatement-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2018/taxpayer-domicile-and-appeal-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2018/taxpayer-domicile-and-appeal-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2018/taxpayer-domicile-and-appeal-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2018/taxpayer-domicile-and-appeal-deadline-reinstatement-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2018/taxpayer-domicile-and-appeal-deadline-reinstatement-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2016/federal-supreme-court-inadmissibility-decision-on-academic-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2016/federal-supreme-court-inadmissibility-decision-on-academic-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2016/federal-supreme-court-inadmissibility-decision-on-academic-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2016/federal-supreme-court-inadmissibility-decision-on-academic-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2016/federal-supreme-court-inadmissibility-decision-on-academic-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2016/federal-supreme-court-inadmissibility-decision-on-academic-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2014/student-expulsion-and-retroactivity-of-re-admission-exclusion-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2014/student-expulsion-and-retroactivity-of-re-admission-exclusion-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2014/student-expulsion-and-retroactivity-of-re-admission-exclusion-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2014/student-expulsion-and-retroactivity-of-re-admission-exclusion-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2014/student-expulsion-and-retroactivity-of-re-admission-exclusion-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2014/student-expulsion-and-retroactivity-of-re-admission-exclusion-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2013/cantonal-tax-assessment-review-on-shareholder-expense-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2013/cantonal-tax-assessment-review-on-shareholder-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2013/cantonal-tax-assessment-review-on-shareholder-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2013/cantonal-tax-assessment-review-on-shareholder-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2013/cantonal-tax-assessment-review-on-shareholder-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2013/cantonal-tax-assessment-review-on-shareholder-expense-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2012/federal-supreme-court-upholds-denial-of-stay-of-departure-and-legal-aid-to-foreign-national-with-criminal-record-seeking-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2012/federal-supreme-court-upholds-denial-of-stay-of-departure-and-legal-aid-to-foreign-national-with-criminal-record-seeking-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2012/federal-supreme-court-upholds-denial-of-stay-of-departure-and-legal-aid-to-foreign-national-with-criminal-record-seeking-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2012/federal-supreme-court-upholds-denial-of-stay-of-departure-and-legal-aid-to-foreign-national-with-criminal-record-seeking-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2012/federal-supreme-court-upholds-denial-of-stay-of-departure-and-legal-aid-to-foreign-national-with-criminal-record-seeking-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2012/federal-supreme-court-upholds-denial-of-stay-of-departure-and-legal-aid-to-foreign-national-with-criminal-record-seeking-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2011/macedonian-national-v-canton-of-st-gallen-residence-permit-revocation-for-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2011/macedonian-national-v-canton-of-st-gallen-residence-permit-revocation-for-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2011/macedonian-national-v-canton-of-st-gallen-residence-permit-revocation-for-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2011/macedonian-national-v-canton-of-st-gallen-residence-permit-revocation-for-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2011/macedonian-national-v-canton-of-st-gallen-residence-permit-revocation-for-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2011/macedonian-national-v-canton-of-st-gallen-residence-permit-revocation-for-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2010/turkish-national-s-settlement-permit-revocation-overturned-due-to-insufficient-willfulness-finding-regarding-debt-accumulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2010/turkish-national-s-settlement-permit-revocation-overturned-due-to-insufficient-willfulness-finding-regarding-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2010/turkish-national-s-settlement-permit-revocation-overturned-due-to-insufficient-willfulness-finding-regarding-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2010/turkish-national-s-settlement-permit-revocation-overturned-due-to-insufficient-willfulness-finding-regarding-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2010/turkish-national-s-settlement-permit-revocation-overturned-due-to-insufficient-willfulness-finding-regarding-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2010/turkish-national-s-settlement-permit-revocation-overturned-due-to-insufficient-willfulness-finding-regarding-debt-accumulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2009/asylum-seeker-detention-and-inadmissible-appeal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2009/asylum-seeker-detention-and-inadmissible-appeal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2009/asylum-seeker-detention-and-inadmissible-appeal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2009/asylum-seeker-detention-and-inadmissible-appeal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2009/asylum-seeker-detention-and-inadmissible-appeal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2009/asylum-seeker-detention-and-inadmissible-appeal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2008/foreign-national-v-cantonal-commission-residence-permit-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2008/foreign-national-v-cantonal-commission-residence-permit-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2008/foreign-national-v-cantonal-commission-residence-permit-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2008/foreign-national-v-cantonal-commission-residence-permit-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2008/foreign-national-v-cantonal-commission-residence-permit-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2008/foreign-national-v-cantonal-commission-residence-permit-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_273-2007/turkish-national-residence-permit-refusal-due-to-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2007/turkish-national-residence-permit-refusal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_273-2007/turkish-national-residence-permit-refusal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_273-2007/turkish-national-residence-permit-refusal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_273-2007/turkish-national-residence-permit-refusal-due-to-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_273-2007/turkish-national-residence-permit-refusal-due-to-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2024/manufacturing-company-work-schedule-validity-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2024/manufacturing-company-work-schedule-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2024/manufacturing-company-work-schedule-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2024/manufacturing-company-work-schedule-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2024/manufacturing-company-work-schedule-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2024/manufacturing-company-work-schedule-validity-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2023/proprietor-v-swiss-cantonal-administration-cost-advance-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2023/proprietor-v-swiss-cantonal-administration-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2023/proprietor-v-swiss-cantonal-administration-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2023/proprietor-v-swiss-cantonal-administration-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2023/proprietor-v-swiss-cantonal-administration-cost-advance-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2023/proprietor-v-swiss-cantonal-administration-cost-advance-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2021/chimney-sweep-fees-appeal-withdrawal-and-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2021/chimney-sweep-fees-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2021/chimney-sweep-fees-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2021/chimney-sweep-fees-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2021/chimney-sweep-fees-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2021/chimney-sweep-fees-appeal-withdrawal-and-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2020/taxpayer-appeal-dismissed-due-to-untimely-filing-following-fiction-of-delivery-of-court-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2020/taxpayer-appeal-dismissed-due-to-untimely-filing-following-fiction-of-delivery-of-court-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2020/taxpayer-appeal-dismissed-due-to-untimely-filing-following-fiction-of-delivery-of-court-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2020/taxpayer-appeal-dismissed-due-to-untimely-filing-following-fiction-of-delivery-of-court-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2020/taxpayer-appeal-dismissed-due-to-untimely-filing-following-fiction-of-delivery-of-court-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2020/taxpayer-appeal-dismissed-due-to-untimely-filing-following-fiction-of-delivery-of-court-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2019/municipality-tourist-tax-flat-rate-upheld-against-occupancy-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2019/municipality-tourist-tax-flat-rate-upheld-against-occupancy-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2019/municipality-tourist-tax-flat-rate-upheld-against-occupancy-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2019/municipality-tourist-tax-flat-rate-upheld-against-occupancy-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2019/municipality-tourist-tax-flat-rate-upheld-against-occupancy-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2019/municipality-tourist-tax-flat-rate-upheld-against-occupancy-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2018/ethiopian-national-s-detention-upheld-due-to-refusal-to-comply-with-deportation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2018/ethiopian-national-s-detention-upheld-due-to-refusal-to-comply-with-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2018/ethiopian-national-s-detention-upheld-due-to-refusal-to-comply-with-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2018/ethiopian-national-s-detention-upheld-due-to-refusal-to-comply-with-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2018/ethiopian-national-s-detention-upheld-due-to-refusal-to-comply-with-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2018/ethiopian-national-s-detention-upheld-due-to-refusal-to-comply-with-deportation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2016/minor-s-appeal-against-denial-of-cross-municipality-kindergarten-attendance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2016/minor-s-appeal-against-denial-of-cross-municipality-kindergarten-attendance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2016/minor-s-appeal-against-denial-of-cross-municipality-kindergarten-attendance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2016/minor-s-appeal-against-denial-of-cross-municipality-kindergarten-attendance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2016/minor-s-appeal-against-denial-of-cross-municipality-kindergarten-attendance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2016/minor-s-appeal-against-denial-of-cross-municipality-kindergarten-attendance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2015/taxpayer-s-attempt-to-revise-final-ex-officio-income-tax-assessments-denied-due-to-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2015/taxpayer-s-attempt-to-revise-final-ex-officio-income-tax-assessments-denied-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2015/taxpayer-s-attempt-to-revise-final-ex-officio-income-tax-assessments-denied-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2015/taxpayer-s-attempt-to-revise-final-ex-officio-income-tax-assessments-denied-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2015/taxpayer-s-attempt-to-revise-final-ex-officio-income-tax-assessments-denied-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2015/taxpayer-s-attempt-to-revise-final-ex-officio-income-tax-assessments-denied-due-to-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminality-and-instability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminality-and-instability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminality-and-instability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminality-and-instability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminality-and-instability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2014/federal-supreme-court-upholds-revocation-of-permanent-residency-due-to-extensive-criminality-and-instability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2013/nigerian-national-s-residence-permit-extension-denied-after-short-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2013/nigerian-national-s-residence-permit-extension-denied-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2013/nigerian-national-s-residence-permit-extension-denied-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2013/nigerian-national-s-residence-permit-extension-denied-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2013/nigerian-national-s-residence-permit-extension-denied-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2013/nigerian-national-s-residence-permit-extension-denied-after-short-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2012/students-v-cantonal-department-of-education-pe-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2012/students-v-cantonal-department-of-education-pe-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2012/students-v-cantonal-department-of-education-pe-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2012/students-v-cantonal-department-of-education-pe-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2012/students-v-cantonal-department-of-education-pe-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2012/students-v-cantonal-department-of-education-pe-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2011/tax-authorities-v-shareholder-constructive-dividend-regarding-real-estate-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2011/tax-authorities-v-shareholder-constructive-dividend-regarding-real-estate-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2011/tax-authorities-v-shareholder-constructive-dividend-regarding-real-estate-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2011/tax-authorities-v-shareholder-constructive-dividend-regarding-real-estate-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2011/tax-authorities-v-shareholder-constructive-dividend-regarding-real-estate-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2011/tax-authorities-v-shareholder-constructive-dividend-regarding-real-estate-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2010/cantonal-tax-rebate-inconsistent-with-federal-income-deduction-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2010/cantonal-tax-rebate-inconsistent-with-federal-income-deduction-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2010/cantonal-tax-rebate-inconsistent-with-federal-income-deduction-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2010/cantonal-tax-rebate-inconsistent-with-federal-income-deduction-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2010/cantonal-tax-rebate-inconsistent-with-federal-income-deduction-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2010/cantonal-tax-rebate-inconsistent-with-federal-income-deduction-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2009/cooperative-society-v-canton-of-vaud-applicability-of-participation-reduction-to-cantonal-minimum-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2009/cooperative-society-v-canton-of-vaud-applicability-of-participation-reduction-to-cantonal-minimum-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2009/cooperative-society-v-canton-of-vaud-applicability-of-participation-reduction-to-cantonal-minimum-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2009/cooperative-society-v-canton-of-vaud-applicability-of-participation-reduction-to-cantonal-minimum-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2009/cooperative-society-v-canton-of-vaud-applicability-of-participation-reduction-to-cantonal-minimum-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2009/cooperative-society-v-canton-of-vaud-applicability-of-participation-reduction-to-cantonal-minimum-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2008/serbian-national-v-switzerland-article-8-echr-rights-of-non-custodial-foreign-parent-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2008/serbian-national-v-switzerland-article-8-echr-rights-of-non-custodial-foreign-parent-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2008/serbian-national-v-switzerland-article-8-echr-rights-of-non-custodial-foreign-parent-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2008/serbian-national-v-switzerland-article-8-echr-rights-of-non-custodial-foreign-parent-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2008/serbian-national-v-switzerland-article-8-echr-rights-of-non-custodial-foreign-parent-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2008/serbian-national-v-switzerland-article-8-echr-rights-of-non-custodial-foreign-parent-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_272-2007/moroccan-national-denied-residence-renewal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2007/moroccan-national-denied-residence-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_272-2007/moroccan-national-denied-residence-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_272-2007/moroccan-national-denied-residence-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_272-2007/moroccan-national-denied-residence-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_272-2007/moroccan-national-denied-residence-renewal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2025/denied-asylum-appeal-inadmissible-under-federal-supreme-court-act-exceptions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2025/denied-asylum-appeal-inadmissible-under-federal-supreme-court-act-exceptions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2025/denied-asylum-appeal-inadmissible-under-federal-supreme-court-act-exceptions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2025/denied-asylum-appeal-inadmissible-under-federal-supreme-court-act-exceptions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2025/denied-asylum-appeal-inadmissible-under-federal-supreme-court-act-exceptions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2025/denied-asylum-appeal-inadmissible-under-federal-supreme-court-act-exceptions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2024/lawyer-registration-and-cross-border-practice-under-eu-efta-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2024/lawyer-registration-and-cross-border-practice-under-eu-efta-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2024/lawyer-registration-and-cross-border-practice-under-eu-efta-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2024/lawyer-registration-and-cross-border-practice-under-eu-efta-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2024/lawyer-registration-and-cross-border-practice-under-eu-efta-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2024/lawyer-registration-and-cross-border-practice-under-eu-efta-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2023/moroccan-national-losing-residence-permit-after-divorce-due-to-insufficient-ties-to-minor-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2023/moroccan-national-losing-residence-permit-after-divorce-due-to-insufficient-ties-to-minor-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2023/moroccan-national-losing-residence-permit-after-divorce-due-to-insufficient-ties-to-minor-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2023/moroccan-national-losing-residence-permit-after-divorce-due-to-insufficient-ties-to-minor-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2023/moroccan-national-losing-residence-permit-after-divorce-due-to-insufficient-ties-to-minor-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2023/moroccan-national-losing-residence-permit-after-divorce-due-to-insufficient-ties-to-minor-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2022/bosnian-national-health-hardship-permit-application-rejection-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2022/bosnian-national-health-hardship-permit-application-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2022/bosnian-national-health-hardship-permit-application-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2022/bosnian-national-health-hardship-permit-application-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2022/bosnian-national-health-hardship-permit-application-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2022/bosnian-national-health-hardship-permit-application-rejection-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2021/kosovar-citizen-denied-hardship-residency-permit-after-failed-appeals-and-deportation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2021/kosovar-citizen-denied-hardship-residency-permit-after-failed-appeals-and-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2021/kosovar-citizen-denied-hardship-residency-permit-after-failed-appeals-and-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2021/kosovar-citizen-denied-hardship-residency-permit-after-failed-appeals-and-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2021/kosovar-citizen-denied-hardship-residency-permit-after-failed-appeals-and-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2021/kosovar-citizen-denied-hardship-residency-permit-after-failed-appeals-and-deportation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2020/farm-couple-v-canton-animal-welfare-violations-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2020/farm-couple-v-canton-animal-welfare-violations-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2020/farm-couple-v-canton-animal-welfare-violations-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2020/farm-couple-v-canton-animal-welfare-violations-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2020/farm-couple-v-canton-animal-welfare-violations-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2020/farm-couple-v-canton-animal-welfare-violations-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2019/appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2019/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2019/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2019/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2019/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2019/appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2018/syrian-brothers-statelessness-claim-rejected-on-evidentiary-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2018/syrian-brothers-statelessness-claim-rejected-on-evidentiary-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2018/syrian-brothers-statelessness-claim-rejected-on-evidentiary-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2018/syrian-brothers-statelessness-claim-rejected-on-evidentiary-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2018/syrian-brothers-statelessness-claim-rejected-on-evidentiary-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2018/syrian-brothers-statelessness-claim-rejected-on-evidentiary-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2016/complainants-v-federal-administrative-court-recusal-motion-and-appeal-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2016/complainants-v-federal-administrative-court-recusal-motion-and-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2016/complainants-v-federal-administrative-court-recusal-motion-and-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2016/complainants-v-federal-administrative-court-recusal-motion-and-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2016/complainants-v-federal-administrative-court-recusal-motion-and-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2016/complainants-v-federal-administrative-court-recusal-motion-and-appeal-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2015/claimants-v-canton-regarding-cost-advance-payment-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2015/claimants-v-canton-regarding-cost-advance-payment-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2015/claimants-v-canton-regarding-cost-advance-payment-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2015/claimants-v-canton-regarding-cost-advance-payment-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2015/claimants-v-canton-regarding-cost-advance-payment-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2015/claimants-v-canton-regarding-cost-advance-payment-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2014/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2014/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2014/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2014/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2014/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2014/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2013/couple-v-thurgau-tax-administration-child-deductions-for-limited-taxpayers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2013/couple-v-thurgau-tax-administration-child-deductions-for-limited-taxpayers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2013/couple-v-thurgau-tax-administration-child-deductions-for-limited-taxpayers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2013/couple-v-thurgau-tax-administration-child-deductions-for-limited-taxpayers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2013/couple-v-thurgau-tax-administration-child-deductions-for-limited-taxpayers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2013/couple-v-thurgau-tax-administration-child-deductions-for-limited-taxpayers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2012/register-operator-promotional-link-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2012/register-operator-promotional-link-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2012/register-operator-promotional-link-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2012/register-operator-promotional-link-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2012/register-operator-promotional-link-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2012/register-operator-promotional-link-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2011/turkish-national-v-switzerland-sham-marriage-and-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2011/turkish-national-v-switzerland-sham-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2011/turkish-national-v-switzerland-sham-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2011/turkish-national-v-switzerland-sham-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2011/turkish-national-v-switzerland-sham-marriage-and-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2011/turkish-national-v-switzerland-sham-marriage-and-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2010/appeal-on-residence-permit-inadmissible-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2010/appeal-on-residence-permit-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2010/appeal-on-residence-permit-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2010/appeal-on-residence-permit-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2010/appeal-on-residence-permit-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2010/appeal-on-residence-permit-inadmissible-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2009/taxpayer-v-cantonal-tax-authority-denial-of-self-employment-loss-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2009/taxpayer-v-cantonal-tax-authority-denial-of-self-employment-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2009/taxpayer-v-cantonal-tax-authority-denial-of-self-employment-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2009/taxpayer-v-cantonal-tax-authority-denial-of-self-employment-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2009/taxpayer-v-cantonal-tax-authority-denial-of-self-employment-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2009/taxpayer-v-cantonal-tax-authority-denial-of-self-employment-loss-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2008/law-firm-training-authorization-revocation-and-article-6-echr-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2008/law-firm-training-authorization-revocation-and-article-6-echr-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2008/law-firm-training-authorization-revocation-and-article-6-echr-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2008/law-firm-training-authorization-revocation-and-article-6-echr-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2008/law-firm-training-authorization-revocation-and-article-6-echr-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2008/law-firm-training-authorization-revocation-and-article-6-echr-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_271-2007/expulsion-of-long-term-resident-for-multiple-violent-and-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2007/expulsion-of-long-term-resident-for-multiple-violent-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_271-2007/expulsion-of-long-term-resident-for-multiple-violent-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_271-2007/expulsion-of-long-term-resident-for-multiple-violent-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_271-2007/expulsion-of-long-term-resident-for-multiple-violent-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_271-2007/expulsion-of-long-term-resident-for-multiple-violent-and-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2023/cantonal-employment-office-lacks-standing-to-appeal-decision-regarding-platform-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2023/cantonal-employment-office-lacks-standing-to-appeal-decision-regarding-platform-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2023/cantonal-employment-office-lacks-standing-to-appeal-decision-regarding-platform-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2023/cantonal-employment-office-lacks-standing-to-appeal-decision-regarding-platform-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2023/cantonal-employment-office-lacks-standing-to-appeal-decision-regarding-platform-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2023/cantonal-employment-office-lacks-standing-to-appeal-decision-regarding-platform-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2022/swiss-supreme-court-upholds-transmission-of-unnamed-introducer-s-kyc-information-to-us-tax-authorities-under-dba-ch-us</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2022/swiss-supreme-court-upholds-transmission-of-unnamed-introducer-s-kyc-information-to-us-tax-authorities-under-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2022/swiss-supreme-court-upholds-transmission-of-unnamed-introducer-s-kyc-information-to-us-tax-authorities-under-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2022/swiss-supreme-court-upholds-transmission-of-unnamed-introducer-s-kyc-information-to-us-tax-authorities-under-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2022/swiss-supreme-court-upholds-transmission-of-unnamed-introducer-s-kyc-information-to-us-tax-authorities-under-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2022/swiss-supreme-court-upholds-transmission-of-unnamed-introducer-s-kyc-information-to-us-tax-authorities-under-dba-ch-us"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2021/appeal-regarding-document-transfer-from-winterthur-to-maur-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2021/appeal-regarding-document-transfer-from-winterthur-to-maur-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2021/appeal-regarding-document-transfer-from-winterthur-to-maur-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2021/appeal-regarding-document-transfer-from-winterthur-to-maur-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2021/appeal-regarding-document-transfer-from-winterthur-to-maur-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2021/appeal-regarding-document-transfer-from-winterthur-to-maur-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2020/federal-supreme-court-upholds-expulsion-of-kosovar-citizen-after-short-marriage-and-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2020/federal-supreme-court-upholds-expulsion-of-kosovar-citizen-after-short-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2020/federal-supreme-court-upholds-expulsion-of-kosovar-citizen-after-short-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2020/federal-supreme-court-upholds-expulsion-of-kosovar-citizen-after-short-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2020/federal-supreme-court-upholds-expulsion-of-kosovar-citizen-after-short-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2020/federal-supreme-court-upholds-expulsion-of-kosovar-citizen-after-short-marriage-and-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2019/company-v-city-of-geneva-contract-notification-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2019/company-v-city-of-geneva-contract-notification-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2019/company-v-city-of-geneva-contract-notification-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2019/company-v-city-of-geneva-contract-notification-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2019/company-v-city-of-geneva-contract-notification-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2019/company-v-city-of-geneva-contract-notification-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2018/physician-patient-secrecy-upheld-against-criminal-convict-s-request-to-support-conviction-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2018/physician-patient-secrecy-upheld-against-criminal-convict-s-request-to-support-conviction-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2018/physician-patient-secrecy-upheld-against-criminal-convict-s-request-to-support-conviction-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2018/physician-patient-secrecy-upheld-against-criminal-convict-s-request-to-support-conviction-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2018/physician-patient-secrecy-upheld-against-criminal-convict-s-request-to-support-conviction-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2018/physician-patient-secrecy-upheld-against-criminal-convict-s-request-to-support-conviction-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2017/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-persistent-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2017/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-persistent-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2017/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-persistent-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2017/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-persistent-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2017/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-persistent-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2017/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-persistent-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2016/insurance-company-v-finma-suspensive-effect-of-appeal-on-tariff-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2016/insurance-company-v-finma-suspensive-effect-of-appeal-on-tariff-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2016/insurance-company-v-finma-suspensive-effect-of-appeal-on-tariff-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2016/insurance-company-v-finma-suspensive-effect-of-appeal-on-tariff-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2016/insurance-company-v-finma-suspensive-effect-of-appeal-on-tariff-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2016/insurance-company-v-finma-suspensive-effect-of-appeal-on-tariff-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2015/kosovan-national-v-entry-ban-for-severe-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2015/kosovan-national-v-entry-ban-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2015/kosovan-national-v-entry-ban-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2015/kosovan-national-v-entry-ban-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2015/kosovan-national-v-entry-ban-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2015/kosovan-national-v-entry-ban-for-severe-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2014/taxpayer-s-appeal-dismissed-for-insufficient-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2014/taxpayer-s-appeal-dismissed-for-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2014/taxpayer-s-appeal-dismissed-for-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2014/taxpayer-s-appeal-dismissed-for-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2014/taxpayer-s-appeal-dismissed-for-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2014/taxpayer-s-appeal-dismissed-for-insufficient-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2013/swiss-citizen-s-husband-denied-residence-permit-due-to-serious-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2013/swiss-citizen-s-husband-denied-residence-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2013/swiss-citizen-s-husband-denied-residence-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2013/swiss-citizen-s-husband-denied-residence-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2013/swiss-citizen-s-husband-denied-residence-permit-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2013/swiss-citizen-s-husband-denied-residence-permit-due-to-serious-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2012/domicile-determination-assistant-dentist-v-solothurn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2012/domicile-determination-assistant-dentist-v-solothurn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2012/domicile-determination-assistant-dentist-v-solothurn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2012/domicile-determination-assistant-dentist-v-solothurn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2012/domicile-determination-assistant-dentist-v-solothurn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2012/domicile-determination-assistant-dentist-v-solothurn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2011/inadmissibility-of-appeal-regarding-deportation-detention-due-to-tribunal-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2011/inadmissibility-of-appeal-regarding-deportation-detention-due-to-tribunal-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2011/inadmissibility-of-appeal-regarding-deportation-detention-due-to-tribunal-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2011/inadmissibility-of-appeal-regarding-deportation-detention-due-to-tribunal-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2011/inadmissibility-of-appeal-regarding-deportation-detention-due-to-tribunal-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2011/inadmissibility-of-appeal-regarding-deportation-detention-due-to-tribunal-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2010/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2010/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2010/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2010/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2010/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2010/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2009/congolese-father-s-family-reunification-denied-due-to-child-s-best-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2009/congolese-father-s-family-reunification-denied-due-to-child-s-best-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2009/congolese-father-s-family-reunification-denied-due-to-child-s-best-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2009/congolese-father-s-family-reunification-denied-due-to-child-s-best-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2009/congolese-father-s-family-reunification-denied-due-to-child-s-best-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2009/congolese-father-s-family-reunification-denied-due-to-child-s-best-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2008/turkish-national-deportation-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2008/turkish-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2008/turkish-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2008/turkish-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2008/turkish-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2008/turkish-national-deportation-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_270-2007/turkish-national-asylum-seeker-detention-affirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2007/turkish-national-asylum-seeker-detention-affirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_270-2007/turkish-national-asylum-seeker-detention-affirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_270-2007/turkish-national-asylum-seeker-detention-affirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_270-2007/turkish-national-asylum-seeker-detention-affirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_270-2007/turkish-national-asylum-seeker-detention-affirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2025/tunisian-national-s-detention-upheld-pending-deportation-despite-asylum-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2025/tunisian-national-s-detention-upheld-pending-deportation-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2025/tunisian-national-s-detention-upheld-pending-deportation-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2025/tunisian-national-s-detention-upheld-pending-deportation-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2025/tunisian-national-s-detention-upheld-pending-deportation-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2025/tunisian-national-s-detention-upheld-pending-deportation-despite-asylum-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2024/a-foundation-v-hungarian-tax-authority-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2024/a-foundation-v-hungarian-tax-authority-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2024/a-foundation-v-hungarian-tax-authority-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2024/a-foundation-v-hungarian-tax-authority-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2024/a-foundation-v-hungarian-tax-authority-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2024/a-foundation-v-hungarian-tax-authority-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2023/father-s-residence-revocation-upheld-despite-stable-relationship-with-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2023/father-s-residence-revocation-upheld-despite-stable-relationship-with-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2023/father-s-residence-revocation-upheld-despite-stable-relationship-with-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2023/father-s-residence-revocation-upheld-despite-stable-relationship-with-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2023/father-s-residence-revocation-upheld-despite-stable-relationship-with-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2023/father-s-residence-revocation-upheld-despite-stable-relationship-with-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2022/afghan-asylum-seeker-detention-unlawful-due-to-insufficient-flight-risk-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2022/afghan-asylum-seeker-detention-unlawful-due-to-insufficient-flight-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2022/afghan-asylum-seeker-detention-unlawful-due-to-insufficient-flight-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2022/afghan-asylum-seeker-detention-unlawful-due-to-insufficient-flight-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2022/afghan-asylum-seeker-detention-unlawful-due-to-insufficient-flight-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2022/afghan-asylum-seeker-detention-unlawful-due-to-insufficient-flight-risk-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2021/swiss-federal-supreme-court-upholds-arm-s-length-valuation-for-related-party-hotel-lease-vat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2021/swiss-federal-supreme-court-upholds-arm-s-length-valuation-for-related-party-hotel-lease-vat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2021/swiss-federal-supreme-court-upholds-arm-s-length-valuation-for-related-party-hotel-lease-vat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2021/swiss-federal-supreme-court-upholds-arm-s-length-valuation-for-related-party-hotel-lease-vat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2021/swiss-federal-supreme-court-upholds-arm-s-length-valuation-for-related-party-hotel-lease-vat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2021/swiss-federal-supreme-court-upholds-arm-s-length-valuation-for-related-party-hotel-lease-vat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2020/brazilian-national-expulsion-appeal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2020/brazilian-national-expulsion-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2020/brazilian-national-expulsion-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2020/brazilian-national-expulsion-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2020/brazilian-national-expulsion-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2020/brazilian-national-expulsion-appeal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2019/taxpayers-challenge-to-cantonal-compensation-award-dismissed-for-insufficient-constitutional-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2019/taxpayers-challenge-to-cantonal-compensation-award-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2019/taxpayers-challenge-to-cantonal-compensation-award-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2019/taxpayers-challenge-to-cantonal-compensation-award-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2019/taxpayers-challenge-to-cantonal-compensation-award-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2019/taxpayers-challenge-to-cantonal-compensation-award-dismissed-for-insufficient-constitutional-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2018/federal-supreme-court-overturns-permit-revocation-due-to-lack-of-willful-neglect-in-debt-default</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2018/federal-supreme-court-overturns-permit-revocation-due-to-lack-of-willful-neglect-in-debt-default"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2018/federal-supreme-court-overturns-permit-revocation-due-to-lack-of-willful-neglect-in-debt-default"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2018/federal-supreme-court-overturns-permit-revocation-due-to-lack-of-willful-neglect-in-debt-default"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2018/federal-supreme-court-overturns-permit-revocation-due-to-lack-of-willful-neglect-in-debt-default"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2018/federal-supreme-court-overturns-permit-revocation-due-to-lack-of-willful-neglect-in-debt-default"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2017/revocation-of-residence-permit-following-attempted-murder-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2017/revocation-of-residence-permit-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2017/revocation-of-residence-permit-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2017/revocation-of-residence-permit-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2017/revocation-of-residence-permit-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2017/revocation-of-residence-permit-following-attempted-murder-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2016/revocation-of-nigerian-mother-s-settlement-permit-and-denial-of-children-s-permits-due-to-concealed-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2016/revocation-of-nigerian-mother-s-settlement-permit-and-denial-of-children-s-permits-due-to-concealed-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2016/revocation-of-nigerian-mother-s-settlement-permit-and-denial-of-children-s-permits-due-to-concealed-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2016/revocation-of-nigerian-mother-s-settlement-permit-and-denial-of-children-s-permits-due-to-concealed-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2016/revocation-of-nigerian-mother-s-settlement-permit-and-denial-of-children-s-permits-due-to-concealed-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2016/revocation-of-nigerian-mother-s-settlement-permit-and-denial-of-children-s-permits-due-to-concealed-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2015/co-heir-community-taxable-income-from-real-estate-sale-profits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2015/co-heir-community-taxable-income-from-real-estate-sale-profits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2015/co-heir-community-taxable-income-from-real-estate-sale-profits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2015/co-heir-community-taxable-income-from-real-estate-sale-profits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2015/co-heir-community-taxable-income-from-real-estate-sale-profits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2015/co-heir-community-taxable-income-from-real-estate-sale-profits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2014/kosovan-national-v-swiss-federal-supreme-court-family-reunification-permit-renewal-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2014/kosovan-national-v-swiss-federal-supreme-court-family-reunification-permit-renewal-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2014/kosovan-national-v-swiss-federal-supreme-court-family-reunification-permit-renewal-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2014/kosovan-national-v-swiss-federal-supreme-court-family-reunification-permit-renewal-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2014/kosovan-national-v-swiss-federal-supreme-court-family-reunification-permit-renewal-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2014/kosovan-national-v-swiss-federal-supreme-court-family-reunification-permit-renewal-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2013/ukrainian-citizen-v-swiss-husband-re-revocation-of-residence-permit-and-restitution-of-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2013/ukrainian-citizen-v-swiss-husband-re-revocation-of-residence-permit-and-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2013/ukrainian-citizen-v-swiss-husband-re-revocation-of-residence-permit-and-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2013/ukrainian-citizen-v-swiss-husband-re-revocation-of-residence-permit-and-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2013/ukrainian-citizen-v-swiss-husband-re-revocation-of-residence-permit-and-restitution-of-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2013/ukrainian-citizen-v-swiss-husband-re-revocation-of-residence-permit-and-restitution-of-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2012/appeal-against-fribourg-hemp-concordat-inadmissible-due-to-missed-fee-payment-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2012/appeal-against-fribourg-hemp-concordat-inadmissible-due-to-missed-fee-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2012/appeal-against-fribourg-hemp-concordat-inadmissible-due-to-missed-fee-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2012/appeal-against-fribourg-hemp-concordat-inadmissible-due-to-missed-fee-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2012/appeal-against-fribourg-hemp-concordat-inadmissible-due-to-missed-fee-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2012/appeal-against-fribourg-hemp-concordat-inadmissible-due-to-missed-fee-payment-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2011/tunisian-national-v-non-renewal-of-residence-permit-and-expulsion-costs-deposit-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2011/tunisian-national-v-non-renewal-of-residence-permit-and-expulsion-costs-deposit-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2011/tunisian-national-v-non-renewal-of-residence-permit-and-expulsion-costs-deposit-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2011/tunisian-national-v-non-renewal-of-residence-permit-and-expulsion-costs-deposit-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2011/tunisian-national-v-non-renewal-of-residence-permit-and-expulsion-costs-deposit-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2011/tunisian-national-v-non-renewal-of-residence-permit-and-expulsion-costs-deposit-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2010/german-national-s-acquisition-of-swiss-rural-property-under-lfaie</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2010/german-national-s-acquisition-of-swiss-rural-property-under-lfaie"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2010/german-national-s-acquisition-of-swiss-rural-property-under-lfaie"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2010/german-national-s-acquisition-of-swiss-rural-property-under-lfaie"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2010/german-national-s-acquisition-of-swiss-rural-property-under-lfaie"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2010/german-national-s-acquisition-of-swiss-rural-property-under-lfaie"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2009/taxpayer-v-canton-bern-time-barred-supplementary-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2009/taxpayer-v-canton-bern-time-barred-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2009/taxpayer-v-canton-bern-time-barred-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2009/taxpayer-v-canton-bern-time-barred-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2009/taxpayer-v-canton-bern-time-barred-supplementary-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2009/taxpayer-v-canton-bern-time-barred-supplementary-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2008/federal-customs-administration-v-transport-company-remand-decision-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2008/federal-customs-administration-v-transport-company-remand-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2008/federal-customs-administration-v-transport-company-remand-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2008/federal-customs-administration-v-transport-company-remand-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2008/federal-customs-administration-v-transport-company-remand-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2008/federal-customs-administration-v-transport-company-remand-decision-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_27-2007/revocation-of-residency-permit-for-abusive-marriage-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2007/revocation-of-residency-permit-for-abusive-marriage-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_27-2007/revocation-of-residency-permit-for-abusive-marriage-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_27-2007/revocation-of-residency-permit-for-abusive-marriage-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_27-2007/revocation-of-residency-permit-for-abusive-marriage-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_27-2007/revocation-of-residency-permit-for-abusive-marriage-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-drug-offenses-and-illegal-re-entry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-drug-offenses-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-drug-offenses-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-drug-offenses-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-drug-offenses-and-illegal-re-entry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2024/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-drug-offenses-and-illegal-re-entry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2023/austrian-national-expulsion-upheld-due-to-serious-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2023/austrian-national-expulsion-upheld-due-to-serious-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2023/austrian-national-expulsion-upheld-due-to-serious-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2023/austrian-national-expulsion-upheld-due-to-serious-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2023/austrian-national-expulsion-upheld-due-to-serious-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2023/austrian-national-expulsion-upheld-due-to-serious-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2022/asylum-procedural-delay-appeal-dismissed-due-to-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2022/asylum-procedural-delay-appeal-dismissed-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2022/asylum-procedural-delay-appeal-dismissed-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2022/asylum-procedural-delay-appeal-dismissed-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2022/asylum-procedural-delay-appeal-dismissed-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2022/asylum-procedural-delay-appeal-dismissed-due-to-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2021/tax-exemption-challenge-local-resident-vs-non-resident-holiday-home-owners</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2021/tax-exemption-challenge-local-resident-vs-non-resident-holiday-home-owners"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2021/tax-exemption-challenge-local-resident-vs-non-resident-holiday-home-owners"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2021/tax-exemption-challenge-local-resident-vs-non-resident-holiday-home-owners"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2021/tax-exemption-challenge-local-resident-vs-non-resident-holiday-home-owners"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2021/tax-exemption-challenge-local-resident-vs-non-resident-holiday-home-owners"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2020/student-residence-permit-extension-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2020/student-residence-permit-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2020/student-residence-permit-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2020/student-residence-permit-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2020/student-residence-permit-extension-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2020/student-residence-permit-extension-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2019/security-employee-baton-permit-refusal-upheld-due-to-prior-misdemeanors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2019/security-employee-baton-permit-refusal-upheld-due-to-prior-misdemeanors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2019/security-employee-baton-permit-refusal-upheld-due-to-prior-misdemeanors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2019/security-employee-baton-permit-refusal-upheld-due-to-prior-misdemeanors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2019/security-employee-baton-permit-refusal-upheld-due-to-prior-misdemeanors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2019/security-employee-baton-permit-refusal-upheld-due-to-prior-misdemeanors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2018/revocation-of-long-term-resident-s-permit-upheld-due-to-extensive-criminal-record-wife-s-derivative-claim-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2018/revocation-of-long-term-resident-s-permit-upheld-due-to-extensive-criminal-record-wife-s-derivative-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2018/revocation-of-long-term-resident-s-permit-upheld-due-to-extensive-criminal-record-wife-s-derivative-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2018/revocation-of-long-term-resident-s-permit-upheld-due-to-extensive-criminal-record-wife-s-derivative-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2018/revocation-of-long-term-resident-s-permit-upheld-due-to-extensive-criminal-record-wife-s-derivative-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2018/revocation-of-long-term-resident-s-permit-upheld-due-to-extensive-criminal-record-wife-s-derivative-claim-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2016/withdrawal-of-appeal-and-imposition-of-reduced-court-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2016/withdrawal-of-appeal-and-imposition-of-reduced-court-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2016/withdrawal-of-appeal-and-imposition-of-reduced-court-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2016/withdrawal-of-appeal-and-imposition-of-reduced-court-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2016/withdrawal-of-appeal-and-imposition-of-reduced-court-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2016/withdrawal-of-appeal-and-imposition-of-reduced-court-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2015/swiss-supreme-court-upholds-expulsion-of-portuguese-national-due-to-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2015/swiss-supreme-court-upholds-expulsion-of-portuguese-national-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2015/swiss-supreme-court-upholds-expulsion-of-portuguese-national-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2015/swiss-supreme-court-upholds-expulsion-of-portuguese-national-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2015/swiss-supreme-court-upholds-expulsion-of-portuguese-national-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2015/swiss-supreme-court-upholds-expulsion-of-portuguese-national-due-to-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2014/foreign-national-s-appeal-against-deportation-detention-dismissed-as-untimely-and-deficient</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2014/foreign-national-s-appeal-against-deportation-detention-dismissed-as-untimely-and-deficient"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2014/foreign-national-s-appeal-against-deportation-detention-dismissed-as-untimely-and-deficient"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2014/foreign-national-s-appeal-against-deportation-detention-dismissed-as-untimely-and-deficient"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2014/foreign-national-s-appeal-against-deportation-detention-dismissed-as-untimely-and-deficient"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2014/foreign-national-s-appeal-against-deportation-detention-dismissed-as-untimely-and-deficient"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2013/credit-suisse-account-information-disclosure-to-us-irs-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2013/credit-suisse-account-information-disclosure-to-us-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2013/credit-suisse-account-information-disclosure-to-us-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2013/credit-suisse-account-information-disclosure-to-us-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2013/credit-suisse-account-information-disclosure-to-us-irs-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2013/credit-suisse-account-information-disclosure-to-us-irs-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2012/gas-compression-company-purchase-obligation-preemption-by-federal-electricity-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2012/gas-compression-company-purchase-obligation-preemption-by-federal-electricity-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2012/gas-compression-company-purchase-obligation-preemption-by-federal-electricity-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2012/gas-compression-company-purchase-obligation-preemption-by-federal-electricity-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2012/gas-compression-company-purchase-obligation-preemption-by-federal-electricity-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2012/gas-compression-company-purchase-obligation-preemption-by-federal-electricity-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2011/taxpayer-v-cantonal-tax-authority-deductibility-of-arts-management-postgraduate-studies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2011/taxpayer-v-cantonal-tax-authority-deductibility-of-arts-management-postgraduate-studies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2011/taxpayer-v-cantonal-tax-authority-deductibility-of-arts-management-postgraduate-studies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2011/taxpayer-v-cantonal-tax-authority-deductibility-of-arts-management-postgraduate-studies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2011/taxpayer-v-cantonal-tax-authority-deductibility-of-arts-management-postgraduate-studies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2011/taxpayer-v-cantonal-tax-authority-deductibility-of-arts-management-postgraduate-studies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2010/algerian-national-s-deportation-detention-appeal-inadmissible-due-to-untimeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2010/algerian-national-s-deportation-detention-appeal-inadmissible-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2010/algerian-national-s-deportation-detention-appeal-inadmissible-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2010/algerian-national-s-deportation-detention-appeal-inadmissible-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2010/algerian-national-s-deportation-detention-appeal-inadmissible-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2010/algerian-national-s-deportation-detention-appeal-inadmissible-due-to-untimeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2009/afmp-family-reunification-for-non-marital-stepchildren-of-eu-spouse-s-partner</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2009/afmp-family-reunification-for-non-marital-stepchildren-of-eu-spouse-s-partner"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2009/afmp-family-reunification-for-non-marital-stepchildren-of-eu-spouse-s-partner"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2009/afmp-family-reunification-for-non-marital-stepchildren-of-eu-spouse-s-partner"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2009/afmp-family-reunification-for-non-marital-stepchildren-of-eu-spouse-s-partner"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2009/afmp-family-reunification-for-non-marital-stepchildren-of-eu-spouse-s-partner"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2008/federal-supreme-court-upholds-detention-pending-deportation-for-drc-national-awaiting-repatriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2008/federal-supreme-court-upholds-detention-pending-deportation-for-drc-national-awaiting-repatriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2008/federal-supreme-court-upholds-detention-pending-deportation-for-drc-national-awaiting-repatriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2008/federal-supreme-court-upholds-detention-pending-deportation-for-drc-national-awaiting-repatriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2008/federal-supreme-court-upholds-detention-pending-deportation-for-drc-national-awaiting-repatriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2008/federal-supreme-court-upholds-detention-pending-deportation-for-drc-national-awaiting-repatriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_269-2007/macedonian-national-v-switzerland-revocation-of-residence-permit-on-public-order-grounds-due-to-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2007/macedonian-national-v-switzerland-revocation-of-residence-permit-on-public-order-grounds-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_269-2007/macedonian-national-v-switzerland-revocation-of-residence-permit-on-public-order-grounds-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_269-2007/macedonian-national-v-switzerland-revocation-of-residence-permit-on-public-order-grounds-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_269-2007/macedonian-national-v-switzerland-revocation-of-residence-permit-on-public-order-grounds-due-to-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_269-2007/macedonian-national-v-switzerland-revocation-of-residence-permit-on-public-order-grounds-due-to-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2024/czech-national-v-switzerland-retention-of-worker-status-and-right-of-residence-post-unemployment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2024/czech-national-v-switzerland-retention-of-worker-status-and-right-of-residence-post-unemployment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2024/czech-national-v-switzerland-retention-of-worker-status-and-right-of-residence-post-unemployment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2024/czech-national-v-switzerland-retention-of-worker-status-and-right-of-residence-post-unemployment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2024/czech-national-v-switzerland-retention-of-worker-status-and-right-of-residence-post-unemployment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2024/czech-national-v-switzerland-retention-of-worker-status-and-right-of-residence-post-unemployment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2023/north-macedonian-national-v-swiss-confederation-refusal-of-residence-permit-renewal-post-sham-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2023/north-macedonian-national-v-swiss-confederation-refusal-of-residence-permit-renewal-post-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2023/north-macedonian-national-v-swiss-confederation-refusal-of-residence-permit-renewal-post-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2023/north-macedonian-national-v-swiss-confederation-refusal-of-residence-permit-renewal-post-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2023/north-macedonian-national-v-swiss-confederation-refusal-of-residence-permit-renewal-post-sham-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2023/north-macedonian-national-v-swiss-confederation-refusal-of-residence-permit-renewal-post-sham-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2022/appeal-against-expired-mandatory-school-masking-directive-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2022/appeal-against-expired-mandatory-school-masking-directive-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2022/appeal-against-expired-mandatory-school-masking-directive-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2022/appeal-against-expired-mandatory-school-masking-directive-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2022/appeal-against-expired-mandatory-school-masking-directive-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2022/appeal-against-expired-mandatory-school-masking-directive-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2021/revocation-of-settlement-permit-due-to-social-dependence-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2021/revocation-of-settlement-permit-due-to-social-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2021/revocation-of-settlement-permit-due-to-social-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2021/revocation-of-settlement-permit-due-to-social-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2021/revocation-of-settlement-permit-due-to-social-dependence-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2021/revocation-of-settlement-permit-due-to-social-dependence-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2020/cantonal-real-estate-profit-tax-debt-dispute-and-appeal-dismissal-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2020/cantonal-real-estate-profit-tax-debt-dispute-and-appeal-dismissal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2020/cantonal-real-estate-profit-tax-debt-dispute-and-appeal-dismissal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2020/cantonal-real-estate-profit-tax-debt-dispute-and-appeal-dismissal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2020/cantonal-real-estate-profit-tax-debt-dispute-and-appeal-dismissal-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2020/cantonal-real-estate-profit-tax-debt-dispute-and-appeal-dismissal-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2019/algerian-national-v-administrative-detention-order-substantiation-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2019/algerian-national-v-administrative-detention-order-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2019/algerian-national-v-administrative-detention-order-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2019/algerian-national-v-administrative-detention-order-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2019/algerian-national-v-administrative-detention-order-substantiation-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2019/algerian-national-v-administrative-detention-order-substantiation-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2018/swiss-federal-court-limits-detention-extension-for-delusional-deportee-due-to-insufficient-medical-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2018/swiss-federal-court-limits-detention-extension-for-delusional-deportee-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2018/swiss-federal-court-limits-detention-extension-for-delusional-deportee-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2018/swiss-federal-court-limits-detention-extension-for-delusional-deportee-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2018/swiss-federal-court-limits-detention-extension-for-delusional-deportee-due-to-insufficient-medical-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2018/swiss-federal-court-limits-detention-extension-for-delusional-deportee-due-to-insufficient-medical-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2016/appeal-dismissed-for-lack-of-substantive-challenge-to-refusal-to-hear-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2016/appeal-dismissed-for-lack-of-substantive-challenge-to-refusal-to-hear-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2016/appeal-dismissed-for-lack-of-substantive-challenge-to-refusal-to-hear-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2016/appeal-dismissed-for-lack-of-substantive-challenge-to-refusal-to-hear-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2016/appeal-dismissed-for-lack-of-substantive-challenge-to-refusal-to-hear-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2016/appeal-dismissed-for-lack-of-substantive-challenge-to-refusal-to-hear-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2015/taxation-of-distribution-from-former-farming-collective-as-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2015/taxation-of-distribution-from-former-farming-collective-as-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2015/taxation-of-distribution-from-former-farming-collective-as-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2015/taxation-of-distribution-from-former-farming-collective-as-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2015/taxation-of-distribution-from-former-farming-collective-as-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2015/taxation-of-distribution-from-former-farming-collective-as-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2014/turkish-national-v-revocation-of-settlement-permit-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2014/turkish-national-v-revocation-of-settlement-permit-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2014/turkish-national-v-revocation-of-settlement-permit-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2014/turkish-national-v-revocation-of-settlement-permit-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2014/turkish-national-v-revocation-of-settlement-permit-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2014/turkish-national-v-revocation-of-settlement-permit-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2013/nigerian-national-s-residence-permit-renewal-refused-due-to-criminal-record-and-adequate-foreign-medical-care-availability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2013/nigerian-national-s-residence-permit-renewal-refused-due-to-criminal-record-and-adequate-foreign-medical-care-availability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2013/nigerian-national-s-residence-permit-renewal-refused-due-to-criminal-record-and-adequate-foreign-medical-care-availability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2013/nigerian-national-s-residence-permit-renewal-refused-due-to-criminal-record-and-adequate-foreign-medical-care-availability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2013/nigerian-national-s-residence-permit-renewal-refused-due-to-criminal-record-and-adequate-foreign-medical-care-availability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2013/nigerian-national-s-residence-permit-renewal-refused-due-to-criminal-record-and-adequate-foreign-medical-care-availability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2012/romanian-national-v-switzerland-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2012/romanian-national-v-switzerland-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2012/romanian-national-v-switzerland-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2012/romanian-national-v-switzerland-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2012/romanian-national-v-switzerland-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2012/romanian-national-v-switzerland-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2011/revocation-of-residence-permit-due-to-excessive-social-assistance-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2011/revocation-of-residence-permit-due-to-excessive-social-assistance-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2011/revocation-of-residence-permit-due-to-excessive-social-assistance-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2011/revocation-of-residence-permit-due-to-excessive-social-assistance-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2011/revocation-of-residence-permit-due-to-excessive-social-assistance-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2011/revocation-of-residence-permit-due-to-excessive-social-assistance-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2010/architect-sanction-for-non-compliance-with-stop-work-orders-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2010/architect-sanction-for-non-compliance-with-stop-work-orders-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2010/architect-sanction-for-non-compliance-with-stop-work-orders-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2010/architect-sanction-for-non-compliance-with-stop-work-orders-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2010/architect-sanction-for-non-compliance-with-stop-work-orders-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2010/architect-sanction-for-non-compliance-with-stop-work-orders-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2009/federal-tax-administration-v-company-withholding-tax-on-share-repurchase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2009/federal-tax-administration-v-company-withholding-tax-on-share-repurchase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2009/federal-tax-administration-v-company-withholding-tax-on-share-repurchase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2009/federal-tax-administration-v-company-withholding-tax-on-share-repurchase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2009/federal-tax-administration-v-company-withholding-tax-on-share-repurchase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2009/federal-tax-administration-v-company-withholding-tax-on-share-repurchase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2008/family-reunification-denial-based-on-abuse-of-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2008/family-reunification-denial-based-on-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2008/family-reunification-denial-based-on-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2008/family-reunification-denial-based-on-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2008/family-reunification-denial-based-on-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2008/family-reunification-denial-based-on-abuse-of-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_268-2007/vocational-training-authorization-revocation-upheld-due-to-lack-of-qualified-specialist</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2007/vocational-training-authorization-revocation-upheld-due-to-lack-of-qualified-specialist"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_268-2007/vocational-training-authorization-revocation-upheld-due-to-lack-of-qualified-specialist"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_268-2007/vocational-training-authorization-revocation-upheld-due-to-lack-of-qualified-specialist"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_268-2007/vocational-training-authorization-revocation-upheld-due-to-lack-of-qualified-specialist"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_268-2007/vocational-training-authorization-revocation-upheld-due-to-lack-of-qualified-specialist"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2025/residence-permit-non-extension-and-expulsion-order-appeal-dismissed-for-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2025/residence-permit-non-extension-and-expulsion-order-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2025/residence-permit-non-extension-and-expulsion-order-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2025/residence-permit-non-extension-and-expulsion-order-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2025/residence-permit-non-extension-and-expulsion-order-appeal-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2025/residence-permit-non-extension-and-expulsion-order-appeal-dismissed-for-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2024/kosovan-national-v-switzerland-deception-in-residence-permit-acquisition-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2024/kosovan-national-v-switzerland-deception-in-residence-permit-acquisition-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2024/kosovan-national-v-switzerland-deception-in-residence-permit-acquisition-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2024/kosovan-national-v-switzerland-deception-in-residence-permit-acquisition-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2024/kosovan-national-v-switzerland-deception-in-residence-permit-acquisition-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2024/kosovan-national-v-switzerland-deception-in-residence-permit-acquisition-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2023/german-national-s-expulsion-right-to-judicial-review-of-departure-deadline-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2023/german-national-s-expulsion-right-to-judicial-review-of-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2023/german-national-s-expulsion-right-to-judicial-review-of-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2023/german-national-s-expulsion-right-to-judicial-review-of-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2023/german-national-s-expulsion-right-to-judicial-review-of-departure-deadline-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2023/german-national-s-expulsion-right-to-judicial-review-of-departure-deadline-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2022/taxpayer-v-federal-tax-administration-request-for-assistance-based-on-seized-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2022/taxpayer-v-federal-tax-administration-request-for-assistance-based-on-seized-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2022/taxpayer-v-federal-tax-administration-request-for-assistance-based-on-seized-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2022/taxpayer-v-federal-tax-administration-request-for-assistance-based-on-seized-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2022/taxpayer-v-federal-tax-administration-request-for-assistance-based-on-seized-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2022/taxpayer-v-federal-tax-administration-request-for-assistance-based-on-seized-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2021/foreign-national-v-cantonal-government-settlement-permit-expiration-and-untimely-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2021/foreign-national-v-cantonal-government-settlement-permit-expiration-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2021/foreign-national-v-cantonal-government-settlement-permit-expiration-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2021/foreign-national-v-cantonal-government-settlement-permit-expiration-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2021/foreign-national-v-cantonal-government-settlement-permit-expiration-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2021/foreign-national-v-cantonal-government-settlement-permit-expiration-and-untimely-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2020/taxpayer-appeal-on-estimated-income-and-wealth-tax-additions-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2020/taxpayer-appeal-on-estimated-income-and-wealth-tax-additions-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2020/taxpayer-appeal-on-estimated-income-and-wealth-tax-additions-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2020/taxpayer-appeal-on-estimated-income-and-wealth-tax-additions-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2020/taxpayer-appeal-on-estimated-income-and-wealth-tax-additions-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2020/taxpayer-appeal-on-estimated-income-and-wealth-tax-additions-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2019/cameroonian-national-asylum-claims-irrelevant-to-lawfulness-of-deportation-detention-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2019/cameroonian-national-asylum-claims-irrelevant-to-lawfulness-of-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2019/cameroonian-national-asylum-claims-irrelevant-to-lawfulness-of-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2019/cameroonian-national-asylum-claims-irrelevant-to-lawfulness-of-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2019/cameroonian-national-asylum-claims-irrelevant-to-lawfulness-of-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2019/cameroonian-national-asylum-claims-irrelevant-to-lawfulness-of-deportation-detention-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2018/property-owner-compensation-for-withdrawing-legal-complaint-taxable-as-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2018/property-owner-compensation-for-withdrawing-legal-complaint-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2018/property-owner-compensation-for-withdrawing-legal-complaint-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2018/property-owner-compensation-for-withdrawing-legal-complaint-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2018/property-owner-compensation-for-withdrawing-legal-complaint-taxable-as-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2018/property-owner-compensation-for-withdrawing-legal-complaint-taxable-as-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2016/revocation-of-eu-efta-residence-permit-for-unemployment-and-insufficient-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2016/revocation-of-eu-efta-residence-permit-for-unemployment-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2016/revocation-of-eu-efta-residence-permit-for-unemployment-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2016/revocation-of-eu-efta-residence-permit-for-unemployment-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2016/revocation-of-eu-efta-residence-permit-for-unemployment-and-insufficient-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2016/revocation-of-eu-efta-residence-permit-for-unemployment-and-insufficient-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2015/partnership-income-tax-dispute-over-building-land-sale-proceeds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2015/partnership-income-tax-dispute-over-building-land-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2015/partnership-income-tax-dispute-over-building-land-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2015/partnership-income-tax-dispute-over-building-land-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2015/partnership-income-tax-dispute-over-building-land-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2015/partnership-income-tax-dispute-over-building-land-sale-proceeds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2014/turkish-national-v-federal-office-for-migration-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2014/turkish-national-v-federal-office-for-migration-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2014/turkish-national-v-federal-office-for-migration-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2014/turkish-national-v-federal-office-for-migration-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2014/turkish-national-v-federal-office-for-migration-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2014/turkish-national-v-federal-office-for-migration-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-and-expulsion-for-attempted-homicide-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2013/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-and-expulsion-for-attempted-homicide-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2012/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-prolonged-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2012/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2012/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2012/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2012/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2012/swiss-federal-supreme-court-upholds-revocation-of-c-permit-due-to-prolonged-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-drug-offense-and-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-drug-offense-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-drug-offense-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-drug-offense-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-drug-offense-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2011/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-drug-offense-and-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2010/tax-prescription-vs-mortgage-certificate-security-in-federal-tax-arrears-collection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2010/tax-prescription-vs-mortgage-certificate-security-in-federal-tax-arrears-collection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2010/tax-prescription-vs-mortgage-certificate-security-in-federal-tax-arrears-collection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2010/tax-prescription-vs-mortgage-certificate-security-in-federal-tax-arrears-collection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2010/tax-prescription-vs-mortgage-certificate-security-in-federal-tax-arrears-collection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2010/tax-prescription-vs-mortgage-certificate-security-in-federal-tax-arrears-collection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2009/owner-fails-to-compel-reversal-of-mandatory-dog-microchipping-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2009/owner-fails-to-compel-reversal-of-mandatory-dog-microchipping-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2009/owner-fails-to-compel-reversal-of-mandatory-dog-microchipping-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2009/owner-fails-to-compel-reversal-of-mandatory-dog-microchipping-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2009/owner-fails-to-compel-reversal-of-mandatory-dog-microchipping-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2009/owner-fails-to-compel-reversal-of-mandatory-dog-microchipping-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_267-2007/taxation-of-retroactive-disability-payments-upon-receipt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2007/taxation-of-retroactive-disability-payments-upon-receipt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_267-2007/taxation-of-retroactive-disability-payments-upon-receipt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_267-2007/taxation-of-retroactive-disability-payments-upon-receipt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_267-2007/taxation-of-retroactive-disability-payments-upon-receipt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_267-2007/taxation-of-retroactive-disability-payments-upon-receipt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2024/claimant-v-federal-government-jurisdiction-and-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2024/claimant-v-federal-government-jurisdiction-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2024/claimant-v-federal-government-jurisdiction-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2024/claimant-v-federal-government-jurisdiction-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2024/claimant-v-federal-government-jurisdiction-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2024/claimant-v-federal-government-jurisdiction-and-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2023/algerian-national-v-switzerland-residence-permit-refusal-and-expulsion-upheld-due-to-criminal-record-and-lack-of-imminent-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2023/algerian-national-v-switzerland-residence-permit-refusal-and-expulsion-upheld-due-to-criminal-record-and-lack-of-imminent-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2023/algerian-national-v-switzerland-residence-permit-refusal-and-expulsion-upheld-due-to-criminal-record-and-lack-of-imminent-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2023/algerian-national-v-switzerland-residence-permit-refusal-and-expulsion-upheld-due-to-criminal-record-and-lack-of-imminent-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2023/algerian-national-v-switzerland-residence-permit-refusal-and-expulsion-upheld-due-to-criminal-record-and-lack-of-imminent-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2023/algerian-national-v-switzerland-residence-permit-refusal-and-expulsion-upheld-due-to-criminal-record-and-lack-of-imminent-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2022/helicopter-operator-permit-requirement-for-hospital-landing-site-positioning-flights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2022/helicopter-operator-permit-requirement-for-hospital-landing-site-positioning-flights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2022/helicopter-operator-permit-requirement-for-hospital-landing-site-positioning-flights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2022/helicopter-operator-permit-requirement-for-hospital-landing-site-positioning-flights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2022/helicopter-operator-permit-requirement-for-hospital-landing-site-positioning-flights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2022/helicopter-operator-permit-requirement-for-hospital-landing-site-positioning-flights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2021/refusal-of-employment-services-due-to-obstruction-and-denial-of-legal-aid-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2021/refusal-of-employment-services-due-to-obstruction-and-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2021/refusal-of-employment-services-due-to-obstruction-and-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2021/refusal-of-employment-services-due-to-obstruction-and-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2021/refusal-of-employment-services-due-to-obstruction-and-denial-of-legal-aid-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2021/refusal-of-employment-services-due-to-obstruction-and-denial-of-legal-aid-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2020/sri-lankan-national-expulsion-upheld-due-to-poor-integration-and-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2020/sri-lankan-national-expulsion-upheld-due-to-poor-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2020/sri-lankan-national-expulsion-upheld-due-to-poor-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2020/sri-lankan-national-expulsion-upheld-due-to-poor-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2020/sri-lankan-national-expulsion-upheld-due-to-poor-integration-and-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2020/sri-lankan-national-expulsion-upheld-due-to-poor-integration-and-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2019/german-poster-company-vat-liability-on-swiss-sales</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2019/german-poster-company-vat-liability-on-swiss-sales"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2019/german-poster-company-vat-liability-on-swiss-sales"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2019/german-poster-company-vat-liability-on-swiss-sales"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2019/german-poster-company-vat-liability-on-swiss-sales"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2019/german-poster-company-vat-liability-on-swiss-sales"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2018/hotel-owner-v-communal-council-on-infrastructure-study-credit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2018/hotel-owner-v-communal-council-on-infrastructure-study-credit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2018/hotel-owner-v-communal-council-on-infrastructure-study-credit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2018/hotel-owner-v-communal-council-on-infrastructure-study-credit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2018/hotel-owner-v-communal-council-on-infrastructure-study-credit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2018/hotel-owner-v-communal-council-on-infrastructure-study-credit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2016/taxpayer-s-attempted-revision-of-assessment-based-on-subsequent-federal-supreme-court-precedent-rejected-due-to-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2016/taxpayer-s-attempted-revision-of-assessment-based-on-subsequent-federal-supreme-court-precedent-rejected-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2016/taxpayer-s-attempted-revision-of-assessment-based-on-subsequent-federal-supreme-court-precedent-rejected-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2016/taxpayer-s-attempted-revision-of-assessment-based-on-subsequent-federal-supreme-court-precedent-rejected-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2016/taxpayer-s-attempted-revision-of-assessment-based-on-subsequent-federal-supreme-court-precedent-rejected-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2016/taxpayer-s-attempted-revision-of-assessment-based-on-subsequent-federal-supreme-court-precedent-rejected-due-to-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2015/farmer-s-land-sale-taxation-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2015/farmer-s-land-sale-taxation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2015/farmer-s-land-sale-taxation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2015/farmer-s-land-sale-taxation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2015/farmer-s-land-sale-taxation-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2015/farmer-s-land-sale-taxation-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2014/kosovan-national-residency-permit-refusal-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2014/kosovan-national-residency-permit-refusal-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2014/kosovan-national-residency-permit-refusal-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2014/kosovan-national-residency-permit-refusal-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2014/kosovan-national-residency-permit-refusal-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2014/kosovan-national-residency-permit-refusal-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2013/restaurant-operator-fined-for-smoking-violation-despite-members-only-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2013/restaurant-operator-fined-for-smoking-violation-despite-members-only-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2013/restaurant-operator-fined-for-smoking-violation-despite-members-only-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2013/restaurant-operator-fined-for-smoking-violation-despite-members-only-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2013/restaurant-operator-fined-for-smoking-violation-despite-members-only-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2013/restaurant-operator-fined-for-smoking-violation-despite-members-only-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2012/serbian-national-deportation-detention-exhaustion-of-cantonal-remedies-required-before-federal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2012/serbian-national-deportation-detention-exhaustion-of-cantonal-remedies-required-before-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2012/serbian-national-deportation-detention-exhaustion-of-cantonal-remedies-required-before-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2012/serbian-national-deportation-detention-exhaustion-of-cantonal-remedies-required-before-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2012/serbian-national-deportation-detention-exhaustion-of-cantonal-remedies-required-before-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2012/serbian-national-deportation-detention-exhaustion-of-cantonal-remedies-required-before-federal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2011/tax-assessment-dispute-involving-constructive-dividends-and-procedural-remand-errors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2011/tax-assessment-dispute-involving-constructive-dividends-and-procedural-remand-errors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2011/tax-assessment-dispute-involving-constructive-dividends-and-procedural-remand-errors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2011/tax-assessment-dispute-involving-constructive-dividends-and-procedural-remand-errors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2011/tax-assessment-dispute-involving-constructive-dividends-and-procedural-remand-errors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2011/tax-assessment-dispute-involving-constructive-dividends-and-procedural-remand-errors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2010/tax-authority-officer-impartiality-in-supplementary-assessment-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2010/tax-authority-officer-impartiality-in-supplementary-assessment-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2010/tax-authority-officer-impartiality-in-supplementary-assessment-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2010/tax-authority-officer-impartiality-in-supplementary-assessment-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2010/tax-authority-officer-impartiality-in-supplementary-assessment-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2010/tax-authority-officer-impartiality-in-supplementary-assessment-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2009/cameroonian-national-s-residence-permit-extension-upheld-following-death-of-swiss-spouse-due-to-exceptionally-intense-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2009/cameroonian-national-s-residence-permit-extension-upheld-following-death-of-swiss-spouse-due-to-exceptionally-intense-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2009/cameroonian-national-s-residence-permit-extension-upheld-following-death-of-swiss-spouse-due-to-exceptionally-intense-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2009/cameroonian-national-s-residence-permit-extension-upheld-following-death-of-swiss-spouse-due-to-exceptionally-intense-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2009/cameroonian-national-s-residence-permit-extension-upheld-following-death-of-swiss-spouse-due-to-exceptionally-intense-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2009/cameroonian-national-s-residence-permit-extension-upheld-following-death-of-swiss-spouse-due-to-exceptionally-intense-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2008/taxation-of-termination-allowance-and-disallowed-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2008/taxation-of-termination-allowance-and-disallowed-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2008/taxation-of-termination-allowance-and-disallowed-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2008/taxation-of-termination-allowance-and-disallowed-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2008/taxation-of-termination-allowance-and-disallowed-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2008/taxation-of-termination-allowance-and-disallowed-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_266-2007/repayment-of-agricultural-subsidies-due-to-unauthorized-change-of-destination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2007/repayment-of-agricultural-subsidies-due-to-unauthorized-change-of-destination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_266-2007/repayment-of-agricultural-subsidies-due-to-unauthorized-change-of-destination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_266-2007/repayment-of-agricultural-subsidies-due-to-unauthorized-change-of-destination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_266-2007/repayment-of-agricultural-subsidies-due-to-unauthorized-change-of-destination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_266-2007/repayment-of-agricultural-subsidies-due-to-unauthorized-change-of-destination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2024/kosovar-national-s-residence-permit-revocation-upheld-due-to-insufficient-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2024/kosovar-national-s-residence-permit-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2024/kosovar-national-s-residence-permit-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2024/kosovar-national-s-residence-permit-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2024/kosovar-national-s-residence-permit-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2024/kosovar-national-s-residence-permit-revocation-upheld-due-to-insufficient-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2023/minor-s-challenge-to-expired-covid-19-quarantine-determination-lacks-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2023/minor-s-challenge-to-expired-covid-19-quarantine-determination-lacks-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2023/minor-s-challenge-to-expired-covid-19-quarantine-determination-lacks-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2023/minor-s-challenge-to-expired-covid-19-quarantine-determination-lacks-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2023/minor-s-challenge-to-expired-covid-19-quarantine-determination-lacks-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2023/minor-s-challenge-to-expired-covid-19-quarantine-determination-lacks-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2022/taxpayer-challenge-to-general-9-imputed-rental-value-adjustment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2022/taxpayer-challenge-to-general-9-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2022/taxpayer-challenge-to-general-9-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2022/taxpayer-challenge-to-general-9-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2022/taxpayer-challenge-to-general-9-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2022/taxpayer-challenge-to-general-9-imputed-rental-value-adjustment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2021/north-macedonia-national-v-switzerland-timeliness-of-appeal-following-direct-service-after-counsel-s-waiver</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2021/north-macedonia-national-v-switzerland-timeliness-of-appeal-following-direct-service-after-counsel-s-waiver"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2021/north-macedonia-national-v-switzerland-timeliness-of-appeal-following-direct-service-after-counsel-s-waiver"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2021/north-macedonia-national-v-switzerland-timeliness-of-appeal-following-direct-service-after-counsel-s-waiver"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2021/north-macedonia-national-v-switzerland-timeliness-of-appeal-following-direct-service-after-counsel-s-waiver"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2021/north-macedonia-national-v-switzerland-timeliness-of-appeal-following-direct-service-after-counsel-s-waiver"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2020/canton-zug-v-ekas-challenge-to-inspection-quota</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2020/canton-zug-v-ekas-challenge-to-inspection-quota"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2020/canton-zug-v-ekas-challenge-to-inspection-quota"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2020/canton-zug-v-ekas-challenge-to-inspection-quota"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2020/canton-zug-v-ekas-challenge-to-inspection-quota"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2020/canton-zug-v-ekas-challenge-to-inspection-quota"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2019/a-v-canton-of-schwyz-double-taxation-and-tax-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2019/a-v-canton-of-schwyz-double-taxation-and-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2019/a-v-canton-of-schwyz-double-taxation-and-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2019/a-v-canton-of-schwyz-double-taxation-and-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2019/a-v-canton-of-schwyz-double-taxation-and-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2019/a-v-canton-of-schwyz-double-taxation-and-tax-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2018/trade-association-secretarial-services-vat-exemption-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2018/trade-association-secretarial-services-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2018/trade-association-secretarial-services-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2018/trade-association-secretarial-services-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2018/trade-association-secretarial-services-vat-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2018/trade-association-secretarial-services-vat-exemption-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2016/cape-verde-national-residency-denial-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2016/cape-verde-national-residency-denial-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2016/cape-verde-national-residency-denial-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2016/cape-verde-national-residency-denial-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2016/cape-verde-national-residency-denial-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2016/cape-verde-national-residency-denial-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2015/tax-treatment-of-land-sale-profit-and-dissolution-of-reserves</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2015/tax-treatment-of-land-sale-profit-and-dissolution-of-reserves"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2015/tax-treatment-of-land-sale-profit-and-dissolution-of-reserves"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2015/tax-treatment-of-land-sale-profit-and-dissolution-of-reserves"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2015/tax-treatment-of-land-sale-profit-and-dissolution-of-reserves"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2015/tax-treatment-of-land-sale-profit-and-dissolution-of-reserves"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2014/company-appeal-on-suspensive-effect-of-attestation-denial-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2014/company-appeal-on-suspensive-effect-of-attestation-denial-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2014/company-appeal-on-suspensive-effect-of-attestation-denial-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2014/company-appeal-on-suspensive-effect-of-attestation-denial-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2014/company-appeal-on-suspensive-effect-of-attestation-denial-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2014/company-appeal-on-suspensive-effect-of-attestation-denial-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2013/restaurant-operator-fails-to-circumvent-cantonal-smoking-ban-via-club-membership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2013/restaurant-operator-fails-to-circumvent-cantonal-smoking-ban-via-club-membership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2013/restaurant-operator-fails-to-circumvent-cantonal-smoking-ban-via-club-membership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2013/restaurant-operator-fails-to-circumvent-cantonal-smoking-ban-via-club-membership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2013/restaurant-operator-fails-to-circumvent-cantonal-smoking-ban-via-club-membership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2013/restaurant-operator-fails-to-circumvent-cantonal-smoking-ban-via-club-membership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2012/x-v-france-inadmissibility-of-review-of-foreign-asylum-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2012/x-v-france-inadmissibility-of-review-of-foreign-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2012/x-v-france-inadmissibility-of-review-of-foreign-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2012/x-v-france-inadmissibility-of-review-of-foreign-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2012/x-v-france-inadmissibility-of-review-of-foreign-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2012/x-v-france-inadmissibility-of-review-of-foreign-asylum-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2011/revocation-of-settlement-permit-due-to-persistent-serious-criminal-convictions-and-public-safety-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2011/revocation-of-settlement-permit-due-to-persistent-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2011/revocation-of-settlement-permit-due-to-persistent-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2011/revocation-of-settlement-permit-due-to-persistent-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2011/revocation-of-settlement-permit-due-to-persistent-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2011/revocation-of-settlement-permit-due-to-persistent-serious-criminal-convictions-and-public-safety-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2010/algerian-national-residency-revocation-post-divorce-and-assault-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2010/algerian-national-residency-revocation-post-divorce-and-assault-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2010/algerian-national-residency-revocation-post-divorce-and-assault-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2010/algerian-national-residency-revocation-post-divorce-and-assault-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2010/algerian-national-residency-revocation-post-divorce-and-assault-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2010/algerian-national-residency-revocation-post-divorce-and-assault-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2009/gmbh-constructive-dividend-taxation-dispute-over-partner-s-sole-proprietorship-profits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2009/gmbh-constructive-dividend-taxation-dispute-over-partner-s-sole-proprietorship-profits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2009/gmbh-constructive-dividend-taxation-dispute-over-partner-s-sole-proprietorship-profits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2009/gmbh-constructive-dividend-taxation-dispute-over-partner-s-sole-proprietorship-profits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2009/gmbh-constructive-dividend-taxation-dispute-over-partner-s-sole-proprietorship-profits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2009/gmbh-constructive-dividend-taxation-dispute-over-partner-s-sole-proprietorship-profits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2008/military-service-exemption-tax-appeal-dismissed-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2008/military-service-exemption-tax-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2008/military-service-exemption-tax-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2008/military-service-exemption-tax-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2008/military-service-exemption-tax-appeal-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2008/military-service-exemption-tax-appeal-dismissed-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_265-2007/organizer-held-liable-for-withholding-tax-on-foreign-artists-performance-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2007/organizer-held-liable-for-withholding-tax-on-foreign-artists-performance-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_265-2007/organizer-held-liable-for-withholding-tax-on-foreign-artists-performance-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_265-2007/organizer-held-liable-for-withholding-tax-on-foreign-artists-performance-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_265-2007/organizer-held-liable-for-withholding-tax-on-foreign-artists-performance-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_265-2007/organizer-held-liable-for-withholding-tax-on-foreign-artists-performance-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2024/federal-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-lacking-prospects-of-success</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2024/federal-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-lacking-prospects-of-success"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2024/federal-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-lacking-prospects-of-success"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2024/federal-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-lacking-prospects-of-success"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2024/federal-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-lacking-prospects-of-success"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2024/federal-court-upholds-denial-of-legal-aid-in-residence-permit-appeal-lacking-prospects-of-success"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2023/taxi-companies-appeal-regarding-competitor-s-lifted-injunction-rejected-on-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2023/taxi-companies-appeal-regarding-competitor-s-lifted-injunction-rejected-on-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2023/taxi-companies-appeal-regarding-competitor-s-lifted-injunction-rejected-on-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2023/taxi-companies-appeal-regarding-competitor-s-lifted-injunction-rejected-on-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2023/taxi-companies-appeal-regarding-competitor-s-lifted-injunction-rejected-on-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2023/taxi-companies-appeal-regarding-competitor-s-lifted-injunction-rejected-on-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2022/claimant-denied-solidarity-contribution-for-pre-1981-placements-due-to-procedural-errors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2022/claimant-denied-solidarity-contribution-for-pre-1981-placements-due-to-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2022/claimant-denied-solidarity-contribution-for-pre-1981-placements-due-to-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2022/claimant-denied-solidarity-contribution-for-pre-1981-placements-due-to-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2022/claimant-denied-solidarity-contribution-for-pre-1981-placements-due-to-procedural-errors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2022/claimant-denied-solidarity-contribution-for-pre-1981-placements-due-to-procedural-errors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2021/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-prolonged-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2021/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-prolonged-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2021/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-prolonged-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2021/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-prolonged-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2021/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-prolonged-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2021/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-for-prolonged-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2020/italian-national-denied-cross-border-commuter-permit-due-to-letterbox-company-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2020/italian-national-denied-cross-border-commuter-permit-due-to-letterbox-company-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2020/italian-national-denied-cross-border-commuter-permit-due-to-letterbox-company-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2020/italian-national-denied-cross-border-commuter-permit-due-to-letterbox-company-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2020/italian-national-denied-cross-border-commuter-permit-due-to-letterbox-company-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2020/italian-national-denied-cross-border-commuter-permit-due-to-letterbox-company-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2019/benin-national-s-residence-permit-denial-upheld-due-to-lack-of-economic-contribution-and-criminal-history-despite-parental-and-health-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2019/benin-national-s-residence-permit-denial-upheld-due-to-lack-of-economic-contribution-and-criminal-history-despite-parental-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2019/benin-national-s-residence-permit-denial-upheld-due-to-lack-of-economic-contribution-and-criminal-history-despite-parental-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2019/benin-national-s-residence-permit-denial-upheld-due-to-lack-of-economic-contribution-and-criminal-history-despite-parental-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2019/benin-national-s-residence-permit-denial-upheld-due-to-lack-of-economic-contribution-and-criminal-history-despite-parental-and-health-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2019/benin-national-s-residence-permit-denial-upheld-due-to-lack-of-economic-contribution-and-criminal-history-despite-parental-and-health-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2018/revocation-of-residence-permit-and-expulsion-for-drug-and-money-laundering-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2018/revocation-of-residence-permit-and-expulsion-for-drug-and-money-laundering-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2018/revocation-of-residence-permit-and-expulsion-for-drug-and-money-laundering-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2018/revocation-of-residence-permit-and-expulsion-for-drug-and-money-laundering-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2018/revocation-of-residence-permit-and-expulsion-for-drug-and-money-laundering-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2018/revocation-of-residence-permit-and-expulsion-for-drug-and-money-laundering-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2017/drivers-v-canton-of-geneva-delay-in-taxi-law-fines-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2017/drivers-v-canton-of-geneva-delay-in-taxi-law-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2017/drivers-v-canton-of-geneva-delay-in-taxi-law-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2017/drivers-v-canton-of-geneva-delay-in-taxi-law-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2017/drivers-v-canton-of-geneva-delay-in-taxi-law-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2017/drivers-v-canton-of-geneva-delay-in-taxi-law-fines-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2016/cantonal-law-on-specialized-pedagogy-exclusion-of-private-school-students-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2016/cantonal-law-on-specialized-pedagogy-exclusion-of-private-school-students-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2016/cantonal-law-on-specialized-pedagogy-exclusion-of-private-school-students-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2016/cantonal-law-on-specialized-pedagogy-exclusion-of-private-school-students-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2016/cantonal-law-on-specialized-pedagogy-exclusion-of-private-school-students-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2016/cantonal-law-on-specialized-pedagogy-exclusion-of-private-school-students-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2015/student-v-federal-supreme-court-on-untimely-appeal-of-failed-module</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2015/student-v-federal-supreme-court-on-untimely-appeal-of-failed-module"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2015/student-v-federal-supreme-court-on-untimely-appeal-of-failed-module"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2015/student-v-federal-supreme-court-on-untimely-appeal-of-failed-module"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2015/student-v-federal-supreme-court-on-untimely-appeal-of-failed-module"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2015/student-v-federal-supreme-court-on-untimely-appeal-of-failed-module"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2014/bank-s-retroactive-change-from-flat-rate-vat-deduction-upheld-by-tax-administration-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2014/bank-s-retroactive-change-from-flat-rate-vat-deduction-upheld-by-tax-administration-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2014/bank-s-retroactive-change-from-flat-rate-vat-deduction-upheld-by-tax-administration-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2014/bank-s-retroactive-change-from-flat-rate-vat-deduction-upheld-by-tax-administration-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2014/bank-s-retroactive-change-from-flat-rate-vat-deduction-upheld-by-tax-administration-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2014/bank-s-retroactive-change-from-flat-rate-vat-deduction-upheld-by-tax-administration-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2013/fuemoar-association-v-basel-stadt-cantonal-inspectorate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2013/fuemoar-association-v-basel-stadt-cantonal-inspectorate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2013/fuemoar-association-v-basel-stadt-cantonal-inspectorate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2013/fuemoar-association-v-basel-stadt-cantonal-inspectorate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2013/fuemoar-association-v-basel-stadt-cantonal-inspectorate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2013/fuemoar-association-v-basel-stadt-cantonal-inspectorate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2012/appeal-inadmissible-due-to-lack-of-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2012/appeal-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2012/appeal-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2012/appeal-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2012/appeal-inadmissible-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2012/appeal-inadmissible-due-to-lack-of-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2011/swiss-citizen-s-appeal-for-family-reunification-denied-due-to-husband-s-foreign-war-crimes-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2011/swiss-citizen-s-appeal-for-family-reunification-denied-due-to-husband-s-foreign-war-crimes-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2011/swiss-citizen-s-appeal-for-family-reunification-denied-due-to-husband-s-foreign-war-crimes-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2011/swiss-citizen-s-appeal-for-family-reunification-denied-due-to-husband-s-foreign-war-crimes-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2011/swiss-citizen-s-appeal-for-family-reunification-denied-due-to-husband-s-foreign-war-crimes-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2011/swiss-citizen-s-appeal-for-family-reunification-denied-due-to-husband-s-foreign-war-crimes-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2010/deportation-of-croatian-national-for-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2010/deportation-of-croatian-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2010/deportation-of-croatian-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2010/deportation-of-croatian-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2010/deportation-of-croatian-national-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2010/deportation-of-croatian-national-for-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2009/petitioner-s-appeal-dismissed-for-insufficient-substantiation-of-procedural-non-entry-ground</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2009/petitioner-s-appeal-dismissed-for-insufficient-substantiation-of-procedural-non-entry-ground"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2009/petitioner-s-appeal-dismissed-for-insufficient-substantiation-of-procedural-non-entry-ground"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2009/petitioner-s-appeal-dismissed-for-insufficient-substantiation-of-procedural-non-entry-ground"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2009/petitioner-s-appeal-dismissed-for-insufficient-substantiation-of-procedural-non-entry-ground"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2009/petitioner-s-appeal-dismissed-for-insufficient-substantiation-of-procedural-non-entry-ground"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2008/federal-supreme-court-upholds-detention-pending-deportation-due-to-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2008/federal-supreme-court-upholds-detention-pending-deportation-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2008/federal-supreme-court-upholds-detention-pending-deportation-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2008/federal-supreme-court-upholds-detention-pending-deportation-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2008/federal-supreme-court-upholds-detention-pending-deportation-due-to-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2008/federal-supreme-court-upholds-detention-pending-deportation-due-to-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_264-2007/propolis-lozenges-distribution-ban-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2007/propolis-lozenges-distribution-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_264-2007/propolis-lozenges-distribution-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_264-2007/propolis-lozenges-distribution-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_264-2007/propolis-lozenges-distribution-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_264-2007/propolis-lozenges-distribution-ban-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2023/kosovan-national-s-residence-permit-appeal-inadmissible-after-eu-spouse-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2023/kosovan-national-s-residence-permit-appeal-inadmissible-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2023/kosovan-national-s-residence-permit-appeal-inadmissible-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2023/kosovan-national-s-residence-permit-appeal-inadmissible-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2023/kosovan-national-s-residence-permit-appeal-inadmissible-after-eu-spouse-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2023/kosovan-national-s-residence-permit-appeal-inadmissible-after-eu-spouse-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2022/tax-appeal-inadmissibility-due-to-formal-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2022/tax-appeal-inadmissibility-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2022/tax-appeal-inadmissibility-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2022/tax-appeal-inadmissibility-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2022/tax-appeal-inadmissibility-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2022/tax-appeal-inadmissibility-due-to-formal-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2021/appeal-against-dismissal-of-disciplinary-complaint-due-to-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2021/appeal-against-dismissal-of-disciplinary-complaint-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2021/appeal-against-dismissal-of-disciplinary-complaint-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2021/appeal-against-dismissal-of-disciplinary-complaint-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2021/appeal-against-dismissal-of-disciplinary-complaint-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2021/appeal-against-dismissal-of-disciplinary-complaint-due-to-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2020/foreign-company-vat-avoidance-input-tax-deduction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2020/foreign-company-vat-avoidance-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2020/foreign-company-vat-avoidance-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2020/foreign-company-vat-avoidance-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2020/foreign-company-vat-avoidance-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2020/foreign-company-vat-avoidance-input-tax-deduction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2019/detention-pending-deportation-of-turkish-national-with-severe-criminal-record-and-high-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2019/detention-pending-deportation-of-turkish-national-with-severe-criminal-record-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2019/detention-pending-deportation-of-turkish-national-with-severe-criminal-record-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2019/detention-pending-deportation-of-turkish-national-with-severe-criminal-record-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2019/detention-pending-deportation-of-turkish-national-with-severe-criminal-record-and-high-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2019/detention-pending-deportation-of-turkish-national-with-severe-criminal-record-and-high-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2018/inter-cantonal-tax-allocation-and-subsequent-assessment-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2018/inter-cantonal-tax-allocation-and-subsequent-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2018/inter-cantonal-tax-allocation-and-subsequent-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2018/inter-cantonal-tax-allocation-and-subsequent-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2018/inter-cantonal-tax-allocation-and-subsequent-assessment-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2018/inter-cantonal-tax-allocation-and-subsequent-assessment-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-for-croatian-national-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-for-croatian-national-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-for-croatian-national-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-for-croatian-national-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-for-croatian-national-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2017/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-for-croatian-national-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-for-excessive-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-for-excessive-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-for-excessive-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-for-excessive-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-for-excessive-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-for-excessive-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2015/appeal-dismissed-for-failure-to-pay-advance-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2015/appeal-dismissed-for-failure-to-pay-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2015/appeal-dismissed-for-failure-to-pay-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2015/appeal-dismissed-for-failure-to-pay-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2015/appeal-dismissed-for-failure-to-pay-advance-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2015/appeal-dismissed-for-failure-to-pay-advance-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2014/swiss-federal-supreme-court-ruling-on-withholding-tax-and-pre-incorporation-transactions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2014/swiss-federal-supreme-court-ruling-on-withholding-tax-and-pre-incorporation-transactions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2014/swiss-federal-supreme-court-ruling-on-withholding-tax-and-pre-incorporation-transactions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2014/swiss-federal-supreme-court-ruling-on-withholding-tax-and-pre-incorporation-transactions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2014/swiss-federal-supreme-court-ruling-on-withholding-tax-and-pre-incorporation-transactions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2014/swiss-federal-supreme-court-ruling-on-withholding-tax-and-pre-incorporation-transactions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2013/restaurant-smoking-ban-enforcement-against-fuemoar-association-member</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2013/restaurant-smoking-ban-enforcement-against-fuemoar-association-member"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2013/restaurant-smoking-ban-enforcement-against-fuemoar-association-member"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2013/restaurant-smoking-ban-enforcement-against-fuemoar-association-member"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2013/restaurant-smoking-ban-enforcement-against-fuemoar-association-member"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2013/restaurant-smoking-ban-enforcement-against-fuemoar-association-member"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2012/turkish-national-v-switzerland-divorce-and-residence-permit-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2012/turkish-national-v-switzerland-divorce-and-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2012/turkish-national-v-switzerland-divorce-and-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2012/turkish-national-v-switzerland-divorce-and-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2012/turkish-national-v-switzerland-divorce-and-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2012/turkish-national-v-switzerland-divorce-and-residence-permit-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2011/student-admission-appeal-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2011/student-admission-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2011/student-admission-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2011/student-admission-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2011/student-admission-appeal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2011/student-admission-appeal-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2010/turkish-national-v-residence-permit-revocation-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2010/turkish-national-v-residence-permit-revocation-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2010/turkish-national-v-residence-permit-revocation-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2010/turkish-national-v-residence-permit-revocation-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2010/turkish-national-v-residence-permit-revocation-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2010/turkish-national-v-residence-permit-revocation-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2009/lapse-of-legal-interest-in-challenging-expired-deportation-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2009/lapse-of-legal-interest-in-challenging-expired-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2009/lapse-of-legal-interest-in-challenging-expired-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2009/lapse-of-legal-interest-in-challenging-expired-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2009/lapse-of-legal-interest-in-challenging-expired-deportation-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2009/lapse-of-legal-interest-in-challenging-expired-deportation-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2008/refusal-of-residence-permit-extension-for-convicted-turkish-national-based-on-criminal-conduct-despite-marriage-to-eu-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2008/refusal-of-residence-permit-extension-for-convicted-turkish-national-based-on-criminal-conduct-despite-marriage-to-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2008/refusal-of-residence-permit-extension-for-convicted-turkish-national-based-on-criminal-conduct-despite-marriage-to-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2008/refusal-of-residence-permit-extension-for-convicted-turkish-national-based-on-criminal-conduct-despite-marriage-to-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2008/refusal-of-residence-permit-extension-for-convicted-turkish-national-based-on-criminal-conduct-despite-marriage-to-eu-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2008/refusal-of-residence-permit-extension-for-convicted-turkish-national-based-on-criminal-conduct-despite-marriage-to-eu-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_263-2007/company-v-tax-authority-on-input-tax-deduction-for-unsubstantiated-flat-rate-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2007/company-v-tax-authority-on-input-tax-deduction-for-unsubstantiated-flat-rate-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_263-2007/company-v-tax-authority-on-input-tax-deduction-for-unsubstantiated-flat-rate-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_263-2007/company-v-tax-authority-on-input-tax-deduction-for-unsubstantiated-flat-rate-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_263-2007/company-v-tax-authority-on-input-tax-deduction-for-unsubstantiated-flat-rate-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_263-2007/company-v-tax-authority-on-input-tax-deduction-for-unsubstantiated-flat-rate-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2024/foreign-national-v-swiss-federal-department-of-finance-child-abduction-damages-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2024/foreign-national-v-swiss-federal-department-of-finance-child-abduction-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2024/foreign-national-v-swiss-federal-department-of-finance-child-abduction-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2024/foreign-national-v-swiss-federal-department-of-finance-child-abduction-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2024/foreign-national-v-swiss-federal-department-of-finance-child-abduction-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2024/foreign-national-v-swiss-federal-department-of-finance-child-abduction-damages-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2023/federal-supreme-court-admits-appeal-against-administrative-assistance-to-france-under-double-taxation-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2023/federal-supreme-court-admits-appeal-against-administrative-assistance-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2023/federal-supreme-court-admits-appeal-against-administrative-assistance-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2023/federal-supreme-court-admits-appeal-against-administrative-assistance-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2023/federal-supreme-court-admits-appeal-against-administrative-assistance-to-france-under-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2023/federal-supreme-court-admits-appeal-against-administrative-assistance-to-france-under-double-taxation-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2022/taxpayer-appeal-on-valuation-of-jointly-owned-medical-office-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2022/taxpayer-appeal-on-valuation-of-jointly-owned-medical-office-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2022/taxpayer-appeal-on-valuation-of-jointly-owned-medical-office-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2022/taxpayer-appeal-on-valuation-of-jointly-owned-medical-office-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2022/taxpayer-appeal-on-valuation-of-jointly-owned-medical-office-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2022/taxpayer-appeal-on-valuation-of-jointly-owned-medical-office-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2021/appeal-struck-for-insufficient-litigation-value-and-lack-of-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2021/appeal-struck-for-insufficient-litigation-value-and-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2021/appeal-struck-for-insufficient-litigation-value-and-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2021/appeal-struck-for-insufficient-litigation-value-and-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2021/appeal-struck-for-insufficient-litigation-value-and-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2021/appeal-struck-for-insufficient-litigation-value-and-lack-of-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2020/legal-aid-refusal-for-unlawful-confinement-claim-upheld-on-merits-remitted-on-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2020/legal-aid-refusal-for-unlawful-confinement-claim-upheld-on-merits-remitted-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2020/legal-aid-refusal-for-unlawful-confinement-claim-upheld-on-merits-remitted-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2020/legal-aid-refusal-for-unlawful-confinement-claim-upheld-on-merits-remitted-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2020/legal-aid-refusal-for-unlawful-confinement-claim-upheld-on-merits-remitted-on-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2020/legal-aid-refusal-for-unlawful-confinement-claim-upheld-on-merits-remitted-on-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2019/university-admission-ranking-exam-validity-period-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2019/university-admission-ranking-exam-validity-period-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2019/university-admission-ranking-exam-validity-period-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2019/university-admission-ranking-exam-validity-period-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2019/university-admission-ranking-exam-validity-period-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2019/university-admission-ranking-exam-validity-period-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2018/denial-of-free-legal-aid-due-to-inadequate-disclosure-of-financial-situation-and-defective-appeal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2018/denial-of-free-legal-aid-due-to-inadequate-disclosure-of-financial-situation-and-defective-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2018/denial-of-free-legal-aid-due-to-inadequate-disclosure-of-financial-situation-and-defective-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2018/denial-of-free-legal-aid-due-to-inadequate-disclosure-of-financial-situation-and-defective-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2018/denial-of-free-legal-aid-due-to-inadequate-disclosure-of-financial-situation-and-defective-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2018/denial-of-free-legal-aid-due-to-inadequate-disclosure-of-financial-situation-and-defective-appeal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2017/right-of-residence-for-incapacitated-eu-efta-citizen-and-minor-daughter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2017/right-of-residence-for-incapacitated-eu-efta-citizen-and-minor-daughter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2017/right-of-residence-for-incapacitated-eu-efta-citizen-and-minor-daughter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2017/right-of-residence-for-incapacitated-eu-efta-citizen-and-minor-daughter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2017/right-of-residence-for-incapacitated-eu-efta-citizen-and-minor-daughter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2017/right-of-residence-for-incapacitated-eu-efta-citizen-and-minor-daughter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2016/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-recalcitrant-returnee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2016/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-recalcitrant-returnee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2016/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-recalcitrant-returnee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2016/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-recalcitrant-returnee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2016/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-recalcitrant-returnee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2016/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-recalcitrant-returnee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2015/swiss-federal-supreme-court-upholds-deportation-of-slovenian-citizen-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2015/swiss-federal-supreme-court-upholds-deportation-of-slovenian-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2015/swiss-federal-supreme-court-upholds-deportation-of-slovenian-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2015/swiss-federal-supreme-court-upholds-deportation-of-slovenian-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2015/swiss-federal-supreme-court-upholds-deportation-of-slovenian-citizen-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2015/swiss-federal-supreme-court-upholds-deportation-of-slovenian-citizen-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2014/turkish-national-residence-permit-non-renewal-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2014/turkish-national-residence-permit-non-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2014/turkish-national-residence-permit-non-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2014/turkish-national-residence-permit-non-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2014/turkish-national-residence-permit-non-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2014/turkish-national-residence-permit-non-renewal-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2013/restaurant-smoking-ban-enforcement-and-association-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2013/restaurant-smoking-ban-enforcement-and-association-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2013/restaurant-smoking-ban-enforcement-and-association-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2013/restaurant-smoking-ban-enforcement-and-association-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2013/restaurant-smoking-ban-enforcement-and-association-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2013/restaurant-smoking-ban-enforcement-and-association-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2012/tax-liability-of-escort-agency-operator-for-independent-contractors-turnover</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2012/tax-liability-of-escort-agency-operator-for-independent-contractors-turnover"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2012/tax-liability-of-escort-agency-operator-for-independent-contractors-turnover"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2012/tax-liability-of-escort-agency-operator-for-independent-contractors-turnover"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2012/tax-liability-of-escort-agency-operator-for-independent-contractors-turnover"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2012/tax-liability-of-escort-agency-operator-for-independent-contractors-turnover"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2011/turkish-national-v-residence-permit-non-renewal-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2011/turkish-national-v-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2011/turkish-national-v-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2011/turkish-national-v-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2011/turkish-national-v-residence-permit-non-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2011/turkish-national-v-residence-permit-non-renewal-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2010/revocation-of-settlement-permit-for-serious-convictions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2010/revocation-of-settlement-permit-for-serious-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2010/revocation-of-settlement-permit-for-serious-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2010/revocation-of-settlement-permit-for-serious-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2010/revocation-of-settlement-permit-for-serious-convictions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2010/revocation-of-settlement-permit-for-serious-convictions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2009/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2009/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2009/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2009/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2009/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2009/residence-permit-appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2008/georgian-national-v-judge-disqualification-in-statelessness-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2008/georgian-national-v-judge-disqualification-in-statelessness-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2008/georgian-national-v-judge-disqualification-in-statelessness-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2008/georgian-national-v-judge-disqualification-in-statelessness-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2008/georgian-national-v-judge-disqualification-in-statelessness-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2008/georgian-national-v-judge-disqualification-in-statelessness-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_262-2007/abusive-litigation-regarding-dental-school-admission-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2007/abusive-litigation-regarding-dental-school-admission-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_262-2007/abusive-litigation-regarding-dental-school-admission-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_262-2007/abusive-litigation-regarding-dental-school-admission-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_262-2007/abusive-litigation-regarding-dental-school-admission-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_262-2007/abusive-litigation-regarding-dental-school-admission-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2025/turkish-national-entry-ban-challenge-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2025/turkish-national-entry-ban-challenge-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2025/turkish-national-entry-ban-challenge-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2025/turkish-national-entry-ban-challenge-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2025/turkish-national-entry-ban-challenge-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2025/turkish-national-entry-ban-challenge-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2024/kosovan-national-expulsion-upheld-despite-family-ties-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2024/kosovan-national-expulsion-upheld-despite-family-ties-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2024/kosovan-national-expulsion-upheld-despite-family-ties-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2024/kosovan-national-expulsion-upheld-despite-family-ties-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2024/kosovan-national-expulsion-upheld-despite-family-ties-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2024/kosovan-national-expulsion-upheld-despite-family-ties-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appeal-on-legal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appeal-on-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appeal-on-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appeal-on-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appeal-on-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2023/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-despite-appeal-on-legal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2022/executor-denied-party-status-in-lafe-nullity-challenge-to-real-estate-donation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2022/executor-denied-party-status-in-lafe-nullity-challenge-to-real-estate-donation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2022/executor-denied-party-status-in-lafe-nullity-challenge-to-real-estate-donation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2022/executor-denied-party-status-in-lafe-nullity-challenge-to-real-estate-donation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2022/executor-denied-party-status-in-lafe-nullity-challenge-to-real-estate-donation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2022/executor-denied-party-status-in-lafe-nullity-challenge-to-real-estate-donation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2021/taxpayers-v-canton-of-zurich-intercantonal-taxation-of-dividends-and-partial-rate-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2021/taxpayers-v-canton-of-zurich-intercantonal-taxation-of-dividends-and-partial-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2021/taxpayers-v-canton-of-zurich-intercantonal-taxation-of-dividends-and-partial-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2021/taxpayers-v-canton-of-zurich-intercantonal-taxation-of-dividends-and-partial-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2021/taxpayers-v-canton-of-zurich-intercantonal-taxation-of-dividends-and-partial-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2021/taxpayers-v-canton-of-zurich-intercantonal-taxation-of-dividends-and-partial-rate-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2020/swiss-court-upholds-revocation-of-marriage-based-eu-permit-for-serbian-national-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2020/swiss-court-upholds-revocation-of-marriage-based-eu-permit-for-serbian-national-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2020/swiss-court-upholds-revocation-of-marriage-based-eu-permit-for-serbian-national-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2020/swiss-court-upholds-revocation-of-marriage-based-eu-permit-for-serbian-national-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2020/swiss-court-upholds-revocation-of-marriage-based-eu-permit-for-serbian-national-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2020/swiss-court-upholds-revocation-of-marriage-based-eu-permit-for-serbian-national-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2019/bar-bankruptcy-and-estimated-tax-assessment-for-insufficient-accounting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2019/bar-bankruptcy-and-estimated-tax-assessment-for-insufficient-accounting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2019/bar-bankruptcy-and-estimated-tax-assessment-for-insufficient-accounting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2019/bar-bankruptcy-and-estimated-tax-assessment-for-insufficient-accounting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2019/bar-bankruptcy-and-estimated-tax-assessment-for-insufficient-accounting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2019/bar-bankruptcy-and-estimated-tax-assessment-for-insufficient-accounting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2018/swiss-federal-supreme-court-upholds-revocation-of-permit-based-on-fraudulent-marital-status-disclosure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2018/swiss-federal-supreme-court-upholds-revocation-of-permit-based-on-fraudulent-marital-status-disclosure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2018/swiss-federal-supreme-court-upholds-revocation-of-permit-based-on-fraudulent-marital-status-disclosure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2018/swiss-federal-supreme-court-upholds-revocation-of-permit-based-on-fraudulent-marital-status-disclosure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2018/swiss-federal-supreme-court-upholds-revocation-of-permit-based-on-fraudulent-marital-status-disclosure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2018/swiss-federal-supreme-court-upholds-revocation-of-permit-based-on-fraudulent-marital-status-disclosure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2017/bakery-companies-v-canton-of-geneva-grta-mark-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2017/bakery-companies-v-canton-of-geneva-grta-mark-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2017/bakery-companies-v-canton-of-geneva-grta-mark-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2017/bakery-companies-v-canton-of-geneva-grta-mark-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2017/bakery-companies-v-canton-of-geneva-grta-mark-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2017/bakery-companies-v-canton-of-geneva-grta-mark-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2016/swiss-tax-information-disclosure-appeal-dismissed-for-lack-of-fundamental-importance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2016/swiss-tax-information-disclosure-appeal-dismissed-for-lack-of-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2016/swiss-tax-information-disclosure-appeal-dismissed-for-lack-of-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2016/swiss-tax-information-disclosure-appeal-dismissed-for-lack-of-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2016/swiss-tax-information-disclosure-appeal-dismissed-for-lack-of-fundamental-importance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2016/swiss-tax-information-disclosure-appeal-dismissed-for-lack-of-fundamental-importance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2015/dismissal-of-damages-claim-appeal-against-financial-market-supervisory-authority-due-to-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2015/dismissal-of-damages-claim-appeal-against-financial-market-supervisory-authority-due-to-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2015/dismissal-of-damages-claim-appeal-against-financial-market-supervisory-authority-due-to-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2015/dismissal-of-damages-claim-appeal-against-financial-market-supervisory-authority-due-to-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2015/dismissal-of-damages-claim-appeal-against-financial-market-supervisory-authority-due-to-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2015/dismissal-of-damages-claim-appeal-against-financial-market-supervisory-authority-due-to-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2013/restaurant-operator-fined-for-smoking-violation-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2013/restaurant-operator-fined-for-smoking-violation-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2013/restaurant-operator-fined-for-smoking-violation-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2013/restaurant-operator-fined-for-smoking-violation-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2013/restaurant-operator-fined-for-smoking-violation-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2013/restaurant-operator-fined-for-smoking-violation-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2012/swiss-federal-supreme-court-upholds-retroactive-vat-assessment-on-erotic-parlor-operator-for-hostess-earnings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2012/swiss-federal-supreme-court-upholds-retroactive-vat-assessment-on-erotic-parlor-operator-for-hostess-earnings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2012/swiss-federal-supreme-court-upholds-retroactive-vat-assessment-on-erotic-parlor-operator-for-hostess-earnings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2012/swiss-federal-supreme-court-upholds-retroactive-vat-assessment-on-erotic-parlor-operator-for-hostess-earnings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2012/swiss-federal-supreme-court-upholds-retroactive-vat-assessment-on-erotic-parlor-operator-for-hostess-earnings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2012/swiss-federal-supreme-court-upholds-retroactive-vat-assessment-on-erotic-parlor-operator-for-hostess-earnings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2011/landlord-s-retaliatory-rent-increase-in-subsidized-housing-upheld-as-abuse-of-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2011/landlord-s-retaliatory-rent-increase-in-subsidized-housing-upheld-as-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2011/landlord-s-retaliatory-rent-increase-in-subsidized-housing-upheld-as-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2011/landlord-s-retaliatory-rent-increase-in-subsidized-housing-upheld-as-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2011/landlord-s-retaliatory-rent-increase-in-subsidized-housing-upheld-as-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2011/landlord-s-retaliatory-rent-increase-in-subsidized-housing-upheld-as-abuse-of-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2010/appeal-regarding-restoration-of-suspensive-effect-against-authorization-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2010/appeal-regarding-restoration-of-suspensive-effect-against-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2010/appeal-regarding-restoration-of-suspensive-effect-against-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2010/appeal-regarding-restoration-of-suspensive-effect-against-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2010/appeal-regarding-restoration-of-suspensive-effect-against-authorization-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2010/appeal-regarding-restoration-of-suspensive-effect-against-authorization-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2009/remission-of-court-costs-in-divorce-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2009/remission-of-court-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2009/remission-of-court-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2009/remission-of-court-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2009/remission-of-court-costs-in-divorce-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2009/remission-of-court-costs-in-divorce-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2008/physician-s-x-ray-permit-revocation-for-lack-of-radiation-protection-expertise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2008/physician-s-x-ray-permit-revocation-for-lack-of-radiation-protection-expertise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2008/physician-s-x-ray-permit-revocation-for-lack-of-radiation-protection-expertise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2008/physician-s-x-ray-permit-revocation-for-lack-of-radiation-protection-expertise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2008/physician-s-x-ray-permit-revocation-for-lack-of-radiation-protection-expertise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2008/physician-s-x-ray-permit-revocation-for-lack-of-radiation-protection-expertise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_261-2007/tax-appeal-extension-postmark-rule-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2007/tax-appeal-extension-postmark-rule-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_261-2007/tax-appeal-extension-postmark-rule-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_261-2007/tax-appeal-extension-postmark-rule-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_261-2007/tax-appeal-extension-postmark-rule-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_261-2007/tax-appeal-extension-postmark-rule-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2025/litigant-s-appeal-inadmissible-due-to-lack-of-standing-and-insufficient-substantiation-on-fundamental-rights-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2025/litigant-s-appeal-inadmissible-due-to-lack-of-standing-and-insufficient-substantiation-on-fundamental-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2025/litigant-s-appeal-inadmissible-due-to-lack-of-standing-and-insufficient-substantiation-on-fundamental-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2025/litigant-s-appeal-inadmissible-due-to-lack-of-standing-and-insufficient-substantiation-on-fundamental-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2025/litigant-s-appeal-inadmissible-due-to-lack-of-standing-and-insufficient-substantiation-on-fundamental-rights-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2025/litigant-s-appeal-inadmissible-due-to-lack-of-standing-and-insufficient-substantiation-on-fundamental-rights-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2023/federal-supreme-court-upholds-failure-for-plagiarized-emba-project-despite-footnotes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2023/federal-supreme-court-upholds-failure-for-plagiarized-emba-project-despite-footnotes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2023/federal-supreme-court-upholds-failure-for-plagiarized-emba-project-despite-footnotes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2023/federal-supreme-court-upholds-failure-for-plagiarized-emba-project-despite-footnotes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2023/federal-supreme-court-upholds-failure-for-plagiarized-emba-project-despite-footnotes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2023/federal-supreme-court-upholds-failure-for-plagiarized-emba-project-despite-footnotes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2022/federal-court-upholds-denial-of-hardship-permit-extension-due-to-reliance-on-social-welfare</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2022/federal-court-upholds-denial-of-hardship-permit-extension-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2022/federal-court-upholds-denial-of-hardship-permit-extension-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2022/federal-court-upholds-denial-of-hardship-permit-extension-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2022/federal-court-upholds-denial-of-hardship-permit-extension-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2022/federal-court-upholds-denial-of-hardship-permit-extension-due-to-reliance-on-social-welfare"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2021/appellant-v-cantonal-administrative-court-settlement-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2021/appellant-v-cantonal-administrative-court-settlement-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2021/appellant-v-cantonal-administrative-court-settlement-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2021/appellant-v-cantonal-administrative-court-settlement-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2021/appellant-v-cantonal-administrative-court-settlement-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2021/appellant-v-cantonal-administrative-court-settlement-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2020/taxpayers-v-cantonal-tax-court-jurisdiction-over-interlocutory-appeal-on-evidentiary-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2020/taxpayers-v-cantonal-tax-court-jurisdiction-over-interlocutory-appeal-on-evidentiary-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2020/taxpayers-v-cantonal-tax-court-jurisdiction-over-interlocutory-appeal-on-evidentiary-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2020/taxpayers-v-cantonal-tax-court-jurisdiction-over-interlocutory-appeal-on-evidentiary-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2020/taxpayers-v-cantonal-tax-court-jurisdiction-over-interlocutory-appeal-on-evidentiary-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2020/taxpayers-v-cantonal-tax-court-jurisdiction-over-interlocutory-appeal-on-evidentiary-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2019/architecture-student-exclusion-from-epfl-upheld-over-man-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2019/architecture-student-exclusion-from-epfl-upheld-over-man-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2019/architecture-student-exclusion-from-epfl-upheld-over-man-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2019/architecture-student-exclusion-from-epfl-upheld-over-man-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2019/architecture-student-exclusion-from-epfl-upheld-over-man-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2019/architecture-student-exclusion-from-epfl-upheld-over-man-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2018/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-cameroonian-national-with-serious-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2018/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-cameroonian-national-with-serious-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2018/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-cameroonian-national-with-serious-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2018/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-cameroonian-national-with-serious-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2018/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-cameroonian-national-with-serious-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2018/swiss-federal-supreme-court-upholds-detention-pending-deportation-for-cameroonian-national-with-serious-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2017/macedonian-national-expulsion-due-to-social-welfare-dependency-and-family-life-compromise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2017/macedonian-national-expulsion-due-to-social-welfare-dependency-and-family-life-compromise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2017/macedonian-national-expulsion-due-to-social-welfare-dependency-and-family-life-compromise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2017/macedonian-national-expulsion-due-to-social-welfare-dependency-and-family-life-compromise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2017/macedonian-national-expulsion-due-to-social-welfare-dependency-and-family-life-compromise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2017/macedonian-national-expulsion-due-to-social-welfare-dependency-and-family-life-compromise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-for-serious-drug-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-for-serious-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-for-serious-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-for-serious-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-for-serious-drug-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2016/swiss-federal-court-upholds-revocation-of-settlement-permit-for-serious-drug-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2015/residency-permit-revocation-due-to-serious-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2015/residency-permit-revocation-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2015/residency-permit-revocation-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2015/residency-permit-revocation-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2015/residency-permit-revocation-due-to-serious-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2015/residency-permit-revocation-due-to-serious-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2014/tax-estimate-upheld-for-brothel-subtenant-lacking-records</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2014/tax-estimate-upheld-for-brothel-subtenant-lacking-records"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2014/tax-estimate-upheld-for-brothel-subtenant-lacking-records"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2014/tax-estimate-upheld-for-brothel-subtenant-lacking-records"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2014/tax-estimate-upheld-for-brothel-subtenant-lacking-records"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2014/tax-estimate-upheld-for-brothel-subtenant-lacking-records"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2013/french-national-expulsion-for-drug-trafficking-upheld-against-family-unity-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2013/french-national-expulsion-for-drug-trafficking-upheld-against-family-unity-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2013/french-national-expulsion-for-drug-trafficking-upheld-against-family-unity-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2013/french-national-expulsion-for-drug-trafficking-upheld-against-family-unity-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2013/french-national-expulsion-for-drug-trafficking-upheld-against-family-unity-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2013/french-national-expulsion-for-drug-trafficking-upheld-against-family-unity-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2012/foreign-national-permit-revocation-upheld-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2012/foreign-national-permit-revocation-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2012/foreign-national-permit-revocation-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2012/foreign-national-permit-revocation-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2012/foreign-national-permit-revocation-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2012/foreign-national-permit-revocation-upheld-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2011/citizen-v-cantonal-authority-for-control-of-medicinal-products-denial-of-justice-and-procedural-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2011/citizen-v-cantonal-authority-for-control-of-medicinal-products-denial-of-justice-and-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2011/citizen-v-cantonal-authority-for-control-of-medicinal-products-denial-of-justice-and-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2011/citizen-v-cantonal-authority-for-control-of-medicinal-products-denial-of-justice-and-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2011/citizen-v-cantonal-authority-for-control-of-medicinal-products-denial-of-justice-and-procedural-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2011/citizen-v-cantonal-authority-for-control-of-medicinal-products-denial-of-justice-and-procedural-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2010/congolese-national-residence-permit-renewal-refusal-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2010/congolese-national-residence-permit-renewal-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2010/congolese-national-residence-permit-renewal-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2010/congolese-national-residence-permit-renewal-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2010/congolese-national-residence-permit-renewal-refusal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2010/congolese-national-residence-permit-renewal-refusal-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2009/farmer-s-appeal-against-best-estimate-tax-assessment-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2009/farmer-s-appeal-against-best-estimate-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2009/farmer-s-appeal-against-best-estimate-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2009/farmer-s-appeal-against-best-estimate-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2009/farmer-s-appeal-against-best-estimate-tax-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2009/farmer-s-appeal-against-best-estimate-tax-assessment-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2008/teacher-s-disputed-professional-expense-deduction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2008/teacher-s-disputed-professional-expense-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2008/teacher-s-disputed-professional-expense-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2008/teacher-s-disputed-professional-expense-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2008/teacher-s-disputed-professional-expense-deduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2008/teacher-s-disputed-professional-expense-deduction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_260-2007/patient-v-surgeon-informed-consent-for-hemorrhoidectomy-technique</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2007/patient-v-surgeon-informed-consent-for-hemorrhoidectomy-technique"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_260-2007/patient-v-surgeon-informed-consent-for-hemorrhoidectomy-technique"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_260-2007/patient-v-surgeon-informed-consent-for-hemorrhoidectomy-technique"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_260-2007/patient-v-surgeon-informed-consent-for-hemorrhoidectomy-technique"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_260-2007/patient-v-surgeon-informed-consent-for-hemorrhoidectomy-technique"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2025/police-key-seizure-and-non-pecuniary-damages-claim-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2025/police-key-seizure-and-non-pecuniary-damages-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2025/police-key-seizure-and-non-pecuniary-damages-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2025/police-key-seizure-and-non-pecuniary-damages-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2025/police-key-seizure-and-non-pecuniary-damages-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2025/police-key-seizure-and-non-pecuniary-damages-claim-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2024/albanian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-dismissed-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2024/albanian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-dismissed-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2024/albanian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-dismissed-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2024/albanian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-dismissed-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2024/albanian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-dismissed-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2024/albanian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-dismissed-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2023/food-producer-vs-cantonal-authorities-on-labeling-imitation-meat-products</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2023/food-producer-vs-cantonal-authorities-on-labeling-imitation-meat-products"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2023/food-producer-vs-cantonal-authorities-on-labeling-imitation-meat-products"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2023/food-producer-vs-cantonal-authorities-on-labeling-imitation-meat-products"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2023/food-producer-vs-cantonal-authorities-on-labeling-imitation-meat-products"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2023/food-producer-vs-cantonal-authorities-on-labeling-imitation-meat-products"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2022/taxpayer-challenge-to-imputed-rental-value-for-non-residential-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2022/taxpayer-challenge-to-imputed-rental-value-for-non-residential-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2022/taxpayer-challenge-to-imputed-rental-value-for-non-residential-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2022/taxpayer-challenge-to-imputed-rental-value-for-non-residential-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2022/taxpayer-challenge-to-imputed-rental-value-for-non-residential-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2022/taxpayer-challenge-to-imputed-rental-value-for-non-residential-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2021/foreign-national-s-residence-permit-extension-denial-overturned-due-to-violation-of-right-to-be-heard-on-business-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2021/foreign-national-s-residence-permit-extension-denial-overturned-due-to-violation-of-right-to-be-heard-on-business-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2021/foreign-national-s-residence-permit-extension-denial-overturned-due-to-violation-of-right-to-be-heard-on-business-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2021/foreign-national-s-residence-permit-extension-denial-overturned-due-to-violation-of-right-to-be-heard-on-business-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2021/foreign-national-s-residence-permit-extension-denial-overturned-due-to-violation-of-right-to-be-heard-on-business-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2021/foreign-national-s-residence-permit-extension-denial-overturned-due-to-violation-of-right-to-be-heard-on-business-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2020/swiss-federal-supreme-court-upholds-deportation-after-second-fictitious-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2020/swiss-federal-supreme-court-upholds-deportation-after-second-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2020/swiss-federal-supreme-court-upholds-deportation-after-second-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2020/swiss-federal-supreme-court-upholds-deportation-after-second-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2020/swiss-federal-supreme-court-upholds-deportation-after-second-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2020/swiss-federal-supreme-court-upholds-deportation-after-second-fictitious-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2019/disability-organization-v-federal-transport-office-regarding-double-decker-train-accessibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2019/disability-organization-v-federal-transport-office-regarding-double-decker-train-accessibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2019/disability-organization-v-federal-transport-office-regarding-double-decker-train-accessibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2019/disability-organization-v-federal-transport-office-regarding-double-decker-train-accessibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2019/disability-organization-v-federal-transport-office-regarding-double-decker-train-accessibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2019/disability-organization-v-federal-transport-office-regarding-double-decker-train-accessibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2018/federal-supreme-court-dismisses-appeal-against-airr-decision-on-published-article-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2018/federal-supreme-court-dismisses-appeal-against-airr-decision-on-published-article-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2018/federal-supreme-court-dismisses-appeal-against-airr-decision-on-published-article-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2018/federal-supreme-court-dismisses-appeal-against-airr-decision-on-published-article-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2018/federal-supreme-court-dismisses-appeal-against-airr-decision-on-published-article-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2018/federal-supreme-court-dismisses-appeal-against-airr-decision-on-published-article-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2017/revocation-of-settlement-permit-and-expulsion-for-serious-and-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2017/revocation-of-settlement-permit-and-expulsion-for-serious-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2017/revocation-of-settlement-permit-and-expulsion-for-serious-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2017/revocation-of-settlement-permit-and-expulsion-for-serious-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2017/revocation-of-settlement-permit-and-expulsion-for-serious-and-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2017/revocation-of-settlement-permit-and-expulsion-for-serious-and-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2016/heir-succession-tax-appeal-rejection-for-lack-of-constitutional-grievance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2016/heir-succession-tax-appeal-rejection-for-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2016/heir-succession-tax-appeal-rejection-for-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2016/heir-succession-tax-appeal-rejection-for-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2016/heir-succession-tax-appeal-rejection-for-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2016/heir-succession-tax-appeal-rejection-for-lack-of-constitutional-grievance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2015/moroccan-national-residency-extension-refusal-and-deportation-order-upheld-due-to-inadmissible-new-factual-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2015/moroccan-national-residency-extension-refusal-and-deportation-order-upheld-due-to-inadmissible-new-factual-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2015/moroccan-national-residency-extension-refusal-and-deportation-order-upheld-due-to-inadmissible-new-factual-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2015/moroccan-national-residency-extension-refusal-and-deportation-order-upheld-due-to-inadmissible-new-factual-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2015/moroccan-national-residency-extension-refusal-and-deportation-order-upheld-due-to-inadmissible-new-factual-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2015/moroccan-national-residency-extension-refusal-and-deportation-order-upheld-due-to-inadmissible-new-factual-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2014/lebanese-national-s-moot-appeal-regarding-residence-permit-renewal-and-visitation-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2014/lebanese-national-s-moot-appeal-regarding-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2014/lebanese-national-s-moot-appeal-regarding-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2014/lebanese-national-s-moot-appeal-regarding-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2014/lebanese-national-s-moot-appeal-regarding-residence-permit-renewal-and-visitation-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2014/lebanese-national-s-moot-appeal-regarding-residence-permit-renewal-and-visitation-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2013/federal-supreme-court-upholds-detention-for-non-cooperation-of-deportee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2013/federal-supreme-court-upholds-detention-for-non-cooperation-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2013/federal-supreme-court-upholds-detention-for-non-cooperation-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2013/federal-supreme-court-upholds-detention-for-non-cooperation-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2013/federal-supreme-court-upholds-detention-for-non-cooperation-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2013/federal-supreme-court-upholds-detention-for-non-cooperation-of-deportee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2012/zurich-vs-uri-taxation-dispute-involving-flight-attendant-s-center-of-vital-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2012/zurich-vs-uri-taxation-dispute-involving-flight-attendant-s-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2012/zurich-vs-uri-taxation-dispute-involving-flight-attendant-s-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2012/zurich-vs-uri-taxation-dispute-involving-flight-attendant-s-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2012/zurich-vs-uri-taxation-dispute-involving-flight-attendant-s-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2012/zurich-vs-uri-taxation-dispute-involving-flight-attendant-s-center-of-vital-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2011/revocation-of-settlement-permit-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2011/revocation-of-settlement-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2011/revocation-of-settlement-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2011/revocation-of-settlement-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2011/revocation-of-settlement-permit-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2011/revocation-of-settlement-permit-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2010/taxpayer-s-failure-to-correct-procedural-deficiencies-in-appeal-justifies-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2010/taxpayer-s-failure-to-correct-procedural-deficiencies-in-appeal-justifies-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2010/taxpayer-s-failure-to-correct-procedural-deficiencies-in-appeal-justifies-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2010/taxpayer-s-failure-to-correct-procedural-deficiencies-in-appeal-justifies-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2010/taxpayer-s-failure-to-correct-procedural-deficiencies-in-appeal-justifies-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2010/taxpayer-s-failure-to-correct-procedural-deficiencies-in-appeal-justifies-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2009/advocate-notary-sanctioned-for-conflict-of-interest-in-inheritance-dispute-following-prior-representation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2009/advocate-notary-sanctioned-for-conflict-of-interest-in-inheritance-dispute-following-prior-representation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2009/advocate-notary-sanctioned-for-conflict-of-interest-in-inheritance-dispute-following-prior-representation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2009/advocate-notary-sanctioned-for-conflict-of-interest-in-inheritance-dispute-following-prior-representation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2009/advocate-notary-sanctioned-for-conflict-of-interest-in-inheritance-dispute-following-prior-representation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2009/advocate-notary-sanctioned-for-conflict-of-interest-in-inheritance-dispute-following-prior-representation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2008/macedonian-national-s-residence-permit-renewal-denied-due-to-lack-of-legal-basis-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2008/macedonian-national-s-residence-permit-renewal-denied-due-to-lack-of-legal-basis-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2008/macedonian-national-s-residence-permit-renewal-denied-due-to-lack-of-legal-basis-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2008/macedonian-national-s-residence-permit-renewal-denied-due-to-lack-of-legal-basis-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2008/macedonian-national-s-residence-permit-renewal-denied-due-to-lack-of-legal-basis-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2008/macedonian-national-s-residence-permit-renewal-denied-due-to-lack-of-legal-basis-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_26-2007/taxpayers-double-deduction-of-mortgage-interest-upheld-with-negligence-penalty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2007/taxpayers-double-deduction-of-mortgage-interest-upheld-with-negligence-penalty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_26-2007/taxpayers-double-deduction-of-mortgage-interest-upheld-with-negligence-penalty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_26-2007/taxpayers-double-deduction-of-mortgage-interest-upheld-with-negligence-penalty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_26-2007/taxpayers-double-deduction-of-mortgage-interest-upheld-with-negligence-penalty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_26-2007/taxpayers-double-deduction-of-mortgage-interest-upheld-with-negligence-penalty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2024/cameroonian-national-s-residence-permit-revocation-upheld-despite-allegations-of-conjugal-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2024/cameroonian-national-s-residence-permit-revocation-upheld-despite-allegations-of-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2024/cameroonian-national-s-residence-permit-revocation-upheld-despite-allegations-of-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2024/cameroonian-national-s-residence-permit-revocation-upheld-despite-allegations-of-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2024/cameroonian-national-s-residence-permit-revocation-upheld-despite-allegations-of-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2024/cameroonian-national-s-residence-permit-revocation-upheld-despite-allegations-of-conjugal-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2023/swiss-federal-supreme-court-decision-on-appeal-regarding-administrative-assistance-to-french-tax-authorities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2023/swiss-federal-supreme-court-decision-on-appeal-regarding-administrative-assistance-to-french-tax-authorities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2023/swiss-federal-supreme-court-decision-on-appeal-regarding-administrative-assistance-to-french-tax-authorities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2023/swiss-federal-supreme-court-decision-on-appeal-regarding-administrative-assistance-to-french-tax-authorities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2023/swiss-federal-supreme-court-decision-on-appeal-regarding-administrative-assistance-to-french-tax-authorities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2023/swiss-federal-supreme-court-decision-on-appeal-regarding-administrative-assistance-to-french-tax-authorities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2022/pillar-3a-contribution-crediting-date-for-tax-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2022/pillar-3a-contribution-crediting-date-for-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2022/pillar-3a-contribution-crediting-date-for-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2022/pillar-3a-contribution-crediting-date-for-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2022/pillar-3a-contribution-crediting-date-for-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2022/pillar-3a-contribution-crediting-date-for-tax-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2021/taxpayer-s-son-seeks-annulment-of-discretionary-tax-assessments-due-to-alleged-procedural-faults-and-inadequate-capacity-of-deceased-taxpayer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2021/taxpayer-s-son-seeks-annulment-of-discretionary-tax-assessments-due-to-alleged-procedural-faults-and-inadequate-capacity-of-deceased-taxpayer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2021/taxpayer-s-son-seeks-annulment-of-discretionary-tax-assessments-due-to-alleged-procedural-faults-and-inadequate-capacity-of-deceased-taxpayer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2021/taxpayer-s-son-seeks-annulment-of-discretionary-tax-assessments-due-to-alleged-procedural-faults-and-inadequate-capacity-of-deceased-taxpayer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2021/taxpayer-s-son-seeks-annulment-of-discretionary-tax-assessments-due-to-alleged-procedural-faults-and-inadequate-capacity-of-deceased-taxpayer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2021/taxpayer-s-son-seeks-annulment-of-discretionary-tax-assessments-due-to-alleged-procedural-faults-and-inadequate-capacity-of-deceased-taxpayer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2020/appeal-dismissed-for-failure-to-substantiate-grounds-for-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2020/appeal-dismissed-for-failure-to-substantiate-grounds-for-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2020/appeal-dismissed-for-failure-to-substantiate-grounds-for-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2020/appeal-dismissed-for-failure-to-substantiate-grounds-for-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2020/appeal-dismissed-for-failure-to-substantiate-grounds-for-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2020/appeal-dismissed-for-failure-to-substantiate-grounds-for-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2019/avalanche-dog-handler-exclusion-upheld-after-failing-mandatory-entry-test-and-missing-retests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2019/avalanche-dog-handler-exclusion-upheld-after-failing-mandatory-entry-test-and-missing-retests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2019/avalanche-dog-handler-exclusion-upheld-after-failing-mandatory-entry-test-and-missing-retests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2019/avalanche-dog-handler-exclusion-upheld-after-failing-mandatory-entry-test-and-missing-retests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2019/avalanche-dog-handler-exclusion-upheld-after-failing-mandatory-entry-test-and-missing-retests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2019/avalanche-dog-handler-exclusion-upheld-after-failing-mandatory-entry-test-and-missing-retests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2018/federal-supreme-court-upholds-refusal-of-late-family-reunification-application-due-to-missed-statutory-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2018/federal-supreme-court-upholds-refusal-of-late-family-reunification-application-due-to-missed-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2018/federal-supreme-court-upholds-refusal-of-late-family-reunification-application-due-to-missed-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2018/federal-supreme-court-upholds-refusal-of-late-family-reunification-application-due-to-missed-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2018/federal-supreme-court-upholds-refusal-of-late-family-reunification-application-due-to-missed-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2018/federal-supreme-court-upholds-refusal-of-late-family-reunification-application-due-to-missed-statutory-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2017/refusal-of-residence-permit-for-adult-child-lacking-severe-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2017/refusal-of-residence-permit-for-adult-child-lacking-severe-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2017/refusal-of-residence-permit-for-adult-child-lacking-severe-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2017/refusal-of-residence-permit-for-adult-child-lacking-severe-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2017/refusal-of-residence-permit-for-adult-child-lacking-severe-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2017/refusal-of-residence-permit-for-adult-child-lacking-severe-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2016/appeal-dismissed-for-insufficient-substantiation-regarding-late-filing-and-denial-of-appeal-period-restoration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2016/appeal-dismissed-for-insufficient-substantiation-regarding-late-filing-and-denial-of-appeal-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2016/appeal-dismissed-for-insufficient-substantiation-regarding-late-filing-and-denial-of-appeal-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2016/appeal-dismissed-for-insufficient-substantiation-regarding-late-filing-and-denial-of-appeal-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2016/appeal-dismissed-for-insufficient-substantiation-regarding-late-filing-and-denial-of-appeal-period-restoration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2016/appeal-dismissed-for-insufficient-substantiation-regarding-late-filing-and-denial-of-appeal-period-restoration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2015/appeal-dismissed-for-failure-to-pay-cost-advance-and-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2015/appeal-dismissed-for-failure-to-pay-cost-advance-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2015/appeal-dismissed-for-failure-to-pay-cost-advance-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2015/appeal-dismissed-for-failure-to-pay-cost-advance-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2015/appeal-dismissed-for-failure-to-pay-cost-advance-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2015/appeal-dismissed-for-failure-to-pay-cost-advance-and-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2014/attorney-advertising-during-hockey-penalties-restriction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2014/attorney-advertising-during-hockey-penalties-restriction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2014/attorney-advertising-during-hockey-penalties-restriction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2014/attorney-advertising-during-hockey-penalties-restriction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2014/attorney-advertising-during-hockey-penalties-restriction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2014/attorney-advertising-during-hockey-penalties-restriction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2013/revocation-of-settlement-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2013/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2013/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2013/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2013/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2013/revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2012/tunisian-national-v-canton-of-vaud-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2012/tunisian-national-v-canton-of-vaud-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2012/tunisian-national-v-canton-of-vaud-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2012/tunisian-national-v-canton-of-vaud-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2012/tunisian-national-v-canton-of-vaud-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2012/tunisian-national-v-canton-of-vaud-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2011/tax-assessment-validity-and-procedural-deadlines-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2011/tax-assessment-validity-and-procedural-deadlines-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2011/tax-assessment-validity-and-procedural-deadlines-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2011/tax-assessment-validity-and-procedural-deadlines-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2011/tax-assessment-validity-and-procedural-deadlines-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2011/tax-assessment-validity-and-procedural-deadlines-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2010/tax-administration-withdrawal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2010/tax-administration-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2010/tax-administration-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2010/tax-administration-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2010/tax-administration-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2010/tax-administration-withdrawal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2009/llc-tax-domicile-dispute-effective-management-overrides-statutory-seat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2009/llc-tax-domicile-dispute-effective-management-overrides-statutory-seat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2009/llc-tax-domicile-dispute-effective-management-overrides-statutory-seat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2009/llc-tax-domicile-dispute-effective-management-overrides-statutory-seat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2009/llc-tax-domicile-dispute-effective-management-overrides-statutory-seat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2009/llc-tax-domicile-dispute-effective-management-overrides-statutory-seat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2008/hotel-company-shareholder-loan-reclassification-and-loss-set-off-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2008/hotel-company-shareholder-loan-reclassification-and-loss-set-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2008/hotel-company-shareholder-loan-reclassification-and-loss-set-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2008/hotel-company-shareholder-loan-reclassification-and-loss-set-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2008/hotel-company-shareholder-loan-reclassification-and-loss-set-off-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2008/hotel-company-shareholder-loan-reclassification-and-loss-set-off-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_259-2007/macedonian-national-residence-permit-refusal-upheld-due-to-broken-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2007/macedonian-national-residence-permit-refusal-upheld-due-to-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_259-2007/macedonian-national-residence-permit-refusal-upheld-due-to-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_259-2007/macedonian-national-residence-permit-refusal-upheld-due-to-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_259-2007/macedonian-national-residence-permit-refusal-upheld-due-to-broken-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_259-2007/macedonian-national-residence-permit-refusal-upheld-due-to-broken-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2024/dog-weight-restriction-appeal-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2024/dog-weight-restriction-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2024/dog-weight-restriction-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2024/dog-weight-restriction-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2024/dog-weight-restriction-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2024/dog-weight-restriction-appeal-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2023/apprentice-examination-bias-appeal-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2023/apprentice-examination-bias-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2023/apprentice-examination-bias-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2023/apprentice-examination-bias-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2023/apprentice-examination-bias-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2023/apprentice-examination-bias-appeal-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2022/construction-companies-v-denial-of-access-to-procurement-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2022/construction-companies-v-denial-of-access-to-procurement-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2022/construction-companies-v-denial-of-access-to-procurement-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2022/construction-companies-v-denial-of-access-to-procurement-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2022/construction-companies-v-denial-of-access-to-procurement-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2022/construction-companies-v-denial-of-access-to-procurement-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2021/challenge-to-covid-19-ordinance-on-communal-singing-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2021/challenge-to-covid-19-ordinance-on-communal-singing-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2021/challenge-to-covid-19-ordinance-on-communal-singing-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2021/challenge-to-covid-19-ordinance-on-communal-singing-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2021/challenge-to-covid-19-ordinance-on-communal-singing-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2021/challenge-to-covid-19-ordinance-on-communal-singing-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2020/appeal-dismissed-for-untimely-filing-of-residence-permit-renewal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2020/appeal-dismissed-for-untimely-filing-of-residence-permit-renewal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2020/appeal-dismissed-for-untimely-filing-of-residence-permit-renewal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2020/appeal-dismissed-for-untimely-filing-of-residence-permit-renewal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2020/appeal-dismissed-for-untimely-filing-of-residence-permit-renewal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2020/appeal-dismissed-for-untimely-filing-of-residence-permit-renewal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2019/revocation-of-non-eu-national-s-residency-post-divorce-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2019/revocation-of-non-eu-national-s-residency-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2019/revocation-of-non-eu-national-s-residency-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2019/revocation-of-non-eu-national-s-residency-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2019/revocation-of-non-eu-national-s-residency-post-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2019/revocation-of-non-eu-national-s-residency-post-divorce-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2018/refusal-of-legal-aid-upheld-due-to-insufficient-substantiation-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2018/refusal-of-legal-aid-upheld-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2018/refusal-of-legal-aid-upheld-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2018/refusal-of-legal-aid-upheld-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2018/refusal-of-legal-aid-upheld-due-to-insufficient-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2018/refusal-of-legal-aid-upheld-due-to-insufficient-substantiation-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2017/tax-authority-s-attempt-to-introduce-new-evidence-on-appeal-limits-scope-of-original-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2017/tax-authority-s-attempt-to-introduce-new-evidence-on-appeal-limits-scope-of-original-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2017/tax-authority-s-attempt-to-introduce-new-evidence-on-appeal-limits-scope-of-original-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2017/tax-authority-s-attempt-to-introduce-new-evidence-on-appeal-limits-scope-of-original-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2017/tax-authority-s-attempt-to-introduce-new-evidence-on-appeal-limits-scope-of-original-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2017/tax-authority-s-attempt-to-introduce-new-evidence-on-appeal-limits-scope-of-original-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2016/wolf-shooting-permit-appeal-admissibility-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2016/wolf-shooting-permit-appeal-admissibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2016/wolf-shooting-permit-appeal-admissibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2016/wolf-shooting-permit-appeal-admissibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2016/wolf-shooting-permit-appeal-admissibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2016/wolf-shooting-permit-appeal-admissibility-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2015/lebanese-citizen-s-residence-permit-revocation-upheld-due-to-failed-marriage-and-integration-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2015/lebanese-citizen-s-residence-permit-revocation-upheld-due-to-failed-marriage-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2015/lebanese-citizen-s-residence-permit-revocation-upheld-due-to-failed-marriage-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2015/lebanese-citizen-s-residence-permit-revocation-upheld-due-to-failed-marriage-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2015/lebanese-citizen-s-residence-permit-revocation-upheld-due-to-failed-marriage-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2015/lebanese-citizen-s-residence-permit-revocation-upheld-due-to-failed-marriage-and-integration-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2014/citizen-v-cantonal-administrative-tribunal-residence-permit-security-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2014/citizen-v-cantonal-administrative-tribunal-residence-permit-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2014/citizen-v-cantonal-administrative-tribunal-residence-permit-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2014/citizen-v-cantonal-administrative-tribunal-residence-permit-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2014/citizen-v-cantonal-administrative-tribunal-residence-permit-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2014/citizen-v-cantonal-administrative-tribunal-residence-permit-security-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2013/landowner-lodging-fee-invoice-not-appealable-decision-no-denial-of-justice-yet</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2013/landowner-lodging-fee-invoice-not-appealable-decision-no-denial-of-justice-yet"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2013/landowner-lodging-fee-invoice-not-appealable-decision-no-denial-of-justice-yet"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2013/landowner-lodging-fee-invoice-not-appealable-decision-no-denial-of-justice-yet"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2013/landowner-lodging-fee-invoice-not-appealable-decision-no-denial-of-justice-yet"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2013/landowner-lodging-fee-invoice-not-appealable-decision-no-denial-of-justice-yet"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2012/association-and-foundation-appeal-involving-non-entitlement-vocational-education-subsidy-and-fac-remand-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2012/association-and-foundation-appeal-involving-non-entitlement-vocational-education-subsidy-and-fac-remand-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2012/association-and-foundation-appeal-involving-non-entitlement-vocational-education-subsidy-and-fac-remand-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2012/association-and-foundation-appeal-involving-non-entitlement-vocational-education-subsidy-and-fac-remand-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2012/association-and-foundation-appeal-involving-non-entitlement-vocational-education-subsidy-and-fac-remand-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2012/association-and-foundation-appeal-involving-non-entitlement-vocational-education-subsidy-and-fac-remand-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2011/cantonal-authorities-v-swiss-federal-railways-etzel-hydroelectric-plant-reversion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2011/cantonal-authorities-v-swiss-federal-railways-etzel-hydroelectric-plant-reversion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2011/cantonal-authorities-v-swiss-federal-railways-etzel-hydroelectric-plant-reversion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2011/cantonal-authorities-v-swiss-federal-railways-etzel-hydroelectric-plant-reversion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2011/cantonal-authorities-v-swiss-federal-railways-etzel-hydroelectric-plant-reversion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2011/cantonal-authorities-v-swiss-federal-railways-etzel-hydroelectric-plant-reversion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2010/tax-assessment-imputed-rental-value-and-deductibility-of-sea-travel-costs-for-medical-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2010/tax-assessment-imputed-rental-value-and-deductibility-of-sea-travel-costs-for-medical-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2010/tax-assessment-imputed-rental-value-and-deductibility-of-sea-travel-costs-for-medical-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2010/tax-assessment-imputed-rental-value-and-deductibility-of-sea-travel-costs-for-medical-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2010/tax-assessment-imputed-rental-value-and-deductibility-of-sea-travel-costs-for-medical-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2010/tax-assessment-imputed-rental-value-and-deductibility-of-sea-travel-costs-for-medical-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2009/serbian-national-denied-residency-extension-due-to-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2009/serbian-national-denied-residency-extension-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2009/serbian-national-denied-residency-extension-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2009/serbian-national-denied-residency-extension-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2009/serbian-national-denied-residency-extension-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2009/serbian-national-denied-residency-extension-due-to-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2008/zurich-source-tax-liability-for-expatriate-employee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2008/zurich-source-tax-liability-for-expatriate-employee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2008/zurich-source-tax-liability-for-expatriate-employee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2008/zurich-source-tax-liability-for-expatriate-employee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2008/zurich-source-tax-liability-for-expatriate-employee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2008/zurich-source-tax-liability-for-expatriate-employee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_258-2007/student-plagiarism-and-failure-to-graduate-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2007/student-plagiarism-and-failure-to-graduate-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_258-2007/student-plagiarism-and-failure-to-graduate-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_258-2007/student-plagiarism-and-failure-to-graduate-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_258-2007/student-plagiarism-and-failure-to-graduate-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_258-2007/student-plagiarism-and-failure-to-graduate-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2025/colombian-national-residence-permit-revocation-upheld-despite-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2025/colombian-national-residence-permit-revocation-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2025/colombian-national-residence-permit-revocation-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2025/colombian-national-residence-permit-revocation-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2025/colombian-national-residence-permit-revocation-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2025/colombian-national-residence-permit-revocation-upheld-despite-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2023/lawyer-disciplinary-fine-upheld-for-invalid-general-waiver-of-professional-secrecy-in-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2023/lawyer-disciplinary-fine-upheld-for-invalid-general-waiver-of-professional-secrecy-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2023/lawyer-disciplinary-fine-upheld-for-invalid-general-waiver-of-professional-secrecy-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2023/lawyer-disciplinary-fine-upheld-for-invalid-general-waiver-of-professional-secrecy-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2023/lawyer-disciplinary-fine-upheld-for-invalid-general-waiver-of-professional-secrecy-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2023/lawyer-disciplinary-fine-upheld-for-invalid-general-waiver-of-professional-secrecy-in-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2021/taxpayer-appeal-regarding-dismissal-for-failure-to-pay-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2021/taxpayer-appeal-regarding-dismissal-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2021/taxpayer-appeal-regarding-dismissal-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2021/taxpayer-appeal-regarding-dismissal-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2021/taxpayer-appeal-regarding-dismissal-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2021/taxpayer-appeal-regarding-dismissal-for-failure-to-pay-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2020/drc-national-s-appeal-for-residence-permit-based-on-family-reunification-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2020/drc-national-s-appeal-for-residence-permit-based-on-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2020/drc-national-s-appeal-for-residence-permit-based-on-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2020/drc-national-s-appeal-for-residence-permit-based-on-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2020/drc-national-s-appeal-for-residence-permit-based-on-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2020/drc-national-s-appeal-for-residence-permit-based-on-family-reunification-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2019/federal-supreme-court-refuses-stateless-status-appeal-due-to-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2019/federal-supreme-court-refuses-stateless-status-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2019/federal-supreme-court-refuses-stateless-status-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2019/federal-supreme-court-refuses-stateless-status-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2019/federal-supreme-court-refuses-stateless-status-appeal-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2019/federal-supreme-court-refuses-stateless-status-appeal-due-to-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2018/tax-evasion-statute-of-limitations-and-penalty-recalculation-for-general-contractor</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2018/tax-evasion-statute-of-limitations-and-penalty-recalculation-for-general-contractor"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2018/tax-evasion-statute-of-limitations-and-penalty-recalculation-for-general-contractor"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2018/tax-evasion-statute-of-limitations-and-penalty-recalculation-for-general-contractor"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2018/tax-evasion-statute-of-limitations-and-penalty-recalculation-for-general-contractor"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2018/tax-evasion-statute-of-limitations-and-penalty-recalculation-for-general-contractor"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2017/principal-s-challenge-to-teaching-requirement-in-job-description</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2017/principal-s-challenge-to-teaching-requirement-in-job-description"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2017/principal-s-challenge-to-teaching-requirement-in-job-description"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2017/principal-s-challenge-to-teaching-requirement-in-job-description"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2017/principal-s-challenge-to-teaching-requirement-in-job-description"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2017/principal-s-challenge-to-teaching-requirement-in-job-description"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2016/competitor-appeal-dismissed-in-fabric-towel-roll-contract-award-due-to-substantial-non-compliance-with-mandatory-product-specifications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2016/competitor-appeal-dismissed-in-fabric-towel-roll-contract-award-due-to-substantial-non-compliance-with-mandatory-product-specifications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2016/competitor-appeal-dismissed-in-fabric-towel-roll-contract-award-due-to-substantial-non-compliance-with-mandatory-product-specifications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2016/competitor-appeal-dismissed-in-fabric-towel-roll-contract-award-due-to-substantial-non-compliance-with-mandatory-product-specifications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2016/competitor-appeal-dismissed-in-fabric-towel-roll-contract-award-due-to-substantial-non-compliance-with-mandatory-product-specifications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2016/competitor-appeal-dismissed-in-fabric-towel-roll-contract-award-due-to-substantial-non-compliance-with-mandatory-product-specifications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2015/taxation-of-dissolved-replacement-reserve-from-building-zone-land-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2015/taxation-of-dissolved-replacement-reserve-from-building-zone-land-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2015/taxation-of-dissolved-replacement-reserve-from-building-zone-land-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2015/taxation-of-dissolved-replacement-reserve-from-building-zone-land-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2015/taxation-of-dissolved-replacement-reserve-from-building-zone-land-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2015/taxation-of-dissolved-replacement-reserve-from-building-zone-land-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2013/tunisian-national-v-rejection-of-residence-permit-extension-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2013/tunisian-national-v-rejection-of-residence-permit-extension-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2013/tunisian-national-v-rejection-of-residence-permit-extension-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2013/tunisian-national-v-rejection-of-residence-permit-extension-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2013/tunisian-national-v-rejection-of-residence-permit-extension-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2013/tunisian-national-v-rejection-of-residence-permit-extension-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2012/attorney-discipline-for-witness-tampering-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2012/attorney-discipline-for-witness-tampering-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2012/attorney-discipline-for-witness-tampering-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2012/attorney-discipline-for-witness-tampering-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2012/attorney-discipline-for-witness-tampering-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2012/attorney-discipline-for-witness-tampering-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2011/individual-v-canton-of-zurich-police-custody-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2011/individual-v-canton-of-zurich-police-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2011/individual-v-canton-of-zurich-police-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2011/individual-v-canton-of-zurich-police-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2011/individual-v-canton-of-zurich-police-custody-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2011/individual-v-canton-of-zurich-police-custody-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2010/lawyer-sanctioned-for-distributing-non-consensual-nude-photos-of-resident</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2010/lawyer-sanctioned-for-distributing-non-consensual-nude-photos-of-resident"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2010/lawyer-sanctioned-for-distributing-non-consensual-nude-photos-of-resident"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2010/lawyer-sanctioned-for-distributing-non-consensual-nude-photos-of-resident"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2010/lawyer-sanctioned-for-distributing-non-consensual-nude-photos-of-resident"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2010/lawyer-sanctioned-for-distributing-non-consensual-nude-photos-of-resident"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2009/spouse-s-residence-permit-non-renewal-appeal-dismissed-on-procedural-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2009/spouse-s-residence-permit-non-renewal-appeal-dismissed-on-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2009/spouse-s-residence-permit-non-renewal-appeal-dismissed-on-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2009/spouse-s-residence-permit-non-renewal-appeal-dismissed-on-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2009/spouse-s-residence-permit-non-renewal-appeal-dismissed-on-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2009/spouse-s-residence-permit-non-renewal-appeal-dismissed-on-procedural-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2008/extension-of-detention-pending-deportation-of-presumed-egyptian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2008/extension-of-detention-pending-deportation-of-presumed-egyptian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2008/extension-of-detention-pending-deportation-of-presumed-egyptian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2008/extension-of-detention-pending-deportation-of-presumed-egyptian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2008/extension-of-detention-pending-deportation-of-presumed-egyptian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2008/extension-of-detention-pending-deportation-of-presumed-egyptian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_257-2007/lebanese-national-preventative-detention-for-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2007/lebanese-national-preventative-detention-for-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_257-2007/lebanese-national-preventative-detention-for-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_257-2007/lebanese-national-preventative-detention-for-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_257-2007/lebanese-national-preventative-detention-for-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_257-2007/lebanese-national-preventative-detention-for-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2024/sri-lankan-national-appeal-against-residence-permit-refusal-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2024/sri-lankan-national-appeal-against-residence-permit-refusal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2024/sri-lankan-national-appeal-against-residence-permit-refusal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2024/sri-lankan-national-appeal-against-residence-permit-refusal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2024/sri-lankan-national-appeal-against-residence-permit-refusal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2024/sri-lankan-national-appeal-against-residence-permit-refusal-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2023/uzbek-national-deportation-and-family-life-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2023/uzbek-national-deportation-and-family-life-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2023/uzbek-national-deportation-and-family-life-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2023/uzbek-national-deportation-and-family-life-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2023/uzbek-national-deportation-and-family-life-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2023/uzbek-national-deportation-and-family-life-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2021/physician-denial-of-practice-authorization-upheld-due-to-untrustworthiness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2021/physician-denial-of-practice-authorization-upheld-due-to-untrustworthiness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2021/physician-denial-of-practice-authorization-upheld-due-to-untrustworthiness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2021/physician-denial-of-practice-authorization-upheld-due-to-untrustworthiness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2021/physician-denial-of-practice-authorization-upheld-due-to-untrustworthiness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2021/physician-denial-of-practice-authorization-upheld-due-to-untrustworthiness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2020/tax-appeal-inadmissibility-due-to-untimely-unmotivated-filing-and-denied-restitutio-in-integrum</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2020/tax-appeal-inadmissibility-due-to-untimely-unmotivated-filing-and-denied-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2020/tax-appeal-inadmissibility-due-to-untimely-unmotivated-filing-and-denied-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2020/tax-appeal-inadmissibility-due-to-untimely-unmotivated-filing-and-denied-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2020/tax-appeal-inadmissibility-due-to-untimely-unmotivated-filing-and-denied-restitutio-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2020/tax-appeal-inadmissibility-due-to-untimely-unmotivated-filing-and-denied-restitutio-in-integrum"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2019/company-appeal-on-municipal-professional-tax-assessment-inadmissible-due-to-lack-of-federal-constitutional-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2019/company-appeal-on-municipal-professional-tax-assessment-inadmissible-due-to-lack-of-federal-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2019/company-appeal-on-municipal-professional-tax-assessment-inadmissible-due-to-lack-of-federal-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2019/company-appeal-on-municipal-professional-tax-assessment-inadmissible-due-to-lack-of-federal-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2019/company-appeal-on-municipal-professional-tax-assessment-inadmissible-due-to-lack-of-federal-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2019/company-appeal-on-municipal-professional-tax-assessment-inadmissible-due-to-lack-of-federal-constitutional-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2018/taxpayer-challenge-on-company-car-valuation-and-childcare-deduction-uniformity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2018/taxpayer-challenge-on-company-car-valuation-and-childcare-deduction-uniformity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2018/taxpayer-challenge-on-company-car-valuation-and-childcare-deduction-uniformity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2018/taxpayer-challenge-on-company-car-valuation-and-childcare-deduction-uniformity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2018/taxpayer-challenge-on-company-car-valuation-and-childcare-deduction-uniformity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2018/taxpayer-challenge-on-company-car-valuation-and-childcare-deduction-uniformity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2017/appeal-dismissed-for-failure-to-pay-cost-advance-and-inadequate-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2017/appeal-dismissed-for-failure-to-pay-cost-advance-and-inadequate-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2017/appeal-dismissed-for-failure-to-pay-cost-advance-and-inadequate-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2017/appeal-dismissed-for-failure-to-pay-cost-advance-and-inadequate-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2017/appeal-dismissed-for-failure-to-pay-cost-advance-and-inadequate-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2017/appeal-dismissed-for-failure-to-pay-cost-advance-and-inadequate-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2015/manufacturer-of-ibcs-v-federal-office-regarding-expired-qap-certificate-and-market-prohibition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2015/manufacturer-of-ibcs-v-federal-office-regarding-expired-qap-certificate-and-market-prohibition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2015/manufacturer-of-ibcs-v-federal-office-regarding-expired-qap-certificate-and-market-prohibition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2015/manufacturer-of-ibcs-v-federal-office-regarding-expired-qap-certificate-and-market-prohibition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2015/manufacturer-of-ibcs-v-federal-office-regarding-expired-qap-certificate-and-market-prohibition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2015/manufacturer-of-ibcs-v-federal-office-regarding-expired-qap-certificate-and-market-prohibition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2014/foreign-national-residence-and-settlement-permit-denial-after-divorce-and-extramarital-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2014/foreign-national-residence-and-settlement-permit-denial-after-divorce-and-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2014/foreign-national-residence-and-settlement-permit-denial-after-divorce-and-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2014/foreign-national-residence-and-settlement-permit-denial-after-divorce-and-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2014/foreign-national-residence-and-settlement-permit-denial-after-divorce-and-extramarital-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2014/foreign-national-residence-and-settlement-permit-denial-after-divorce-and-extramarital-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2013/swiss-federal-court-upholds-administrative-detention-of-evading-bosnian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2013/swiss-federal-court-upholds-administrative-detention-of-evading-bosnian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2013/swiss-federal-court-upholds-administrative-detention-of-evading-bosnian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2013/swiss-federal-court-upholds-administrative-detention-of-evading-bosnian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2013/swiss-federal-court-upholds-administrative-detention-of-evading-bosnian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2013/swiss-federal-court-upholds-administrative-detention-of-evading-bosnian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2012/residence-permit-appeal-for-adult-daughters-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2012/residence-permit-appeal-for-adult-daughters-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2012/residence-permit-appeal-for-adult-daughters-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2012/residence-permit-appeal-for-adult-daughters-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2012/residence-permit-appeal-for-adult-daughters-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2012/residence-permit-appeal-for-adult-daughters-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2011/congo-national-detention-appeal-inadmissible-due-to-lack-of-legal-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2011/congo-national-detention-appeal-inadmissible-due-to-lack-of-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2011/congo-national-detention-appeal-inadmissible-due-to-lack-of-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2011/congo-national-detention-appeal-inadmissible-due-to-lack-of-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2011/congo-national-detention-appeal-inadmissible-due-to-lack-of-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2011/congo-national-detention-appeal-inadmissible-due-to-lack-of-legal-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2010/federal-supreme-court-tax-ruling-on-imputed-rental-value-of-reserved-right-of-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2010/federal-supreme-court-tax-ruling-on-imputed-rental-value-of-reserved-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2010/federal-supreme-court-tax-ruling-on-imputed-rental-value-of-reserved-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2010/federal-supreme-court-tax-ruling-on-imputed-rental-value-of-reserved-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2010/federal-supreme-court-tax-ruling-on-imputed-rental-value-of-reserved-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2010/federal-supreme-court-tax-ruling-on-imputed-rental-value-of-reserved-right-of-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2009/serbian-national-expulsion-for-commercial-fraud-versus-family-life-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2009/serbian-national-expulsion-for-commercial-fraud-versus-family-life-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2009/serbian-national-expulsion-for-commercial-fraud-versus-family-life-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2009/serbian-national-expulsion-for-commercial-fraud-versus-family-life-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2009/serbian-national-expulsion-for-commercial-fraud-versus-family-life-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2009/serbian-national-expulsion-for-commercial-fraud-versus-family-life-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2008/egyptian-citizen-v-switzerland-detention-extension-pending-expulsion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2008/egyptian-citizen-v-switzerland-detention-extension-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2008/egyptian-citizen-v-switzerland-detention-extension-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2008/egyptian-citizen-v-switzerland-detention-extension-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2008/egyptian-citizen-v-switzerland-detention-extension-pending-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2008/egyptian-citizen-v-switzerland-detention-extension-pending-expulsion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_256-2007/federal-supreme-court-upholds-detention-for-expulsion-of-jamaican-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2007/federal-supreme-court-upholds-detention-for-expulsion-of-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_256-2007/federal-supreme-court-upholds-detention-for-expulsion-of-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_256-2007/federal-supreme-court-upholds-detention-for-expulsion-of-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_256-2007/federal-supreme-court-upholds-detention-for-expulsion-of-jamaican-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_256-2007/federal-supreme-court-upholds-detention-for-expulsion-of-jamaican-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2025/complainant-v-cantonal-administrative-court-regarding-dismissal-of-criminal-complaints-and-supervisory-investigations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2025/complainant-v-cantonal-administrative-court-regarding-dismissal-of-criminal-complaints-and-supervisory-investigations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2025/complainant-v-cantonal-administrative-court-regarding-dismissal-of-criminal-complaints-and-supervisory-investigations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2025/complainant-v-cantonal-administrative-court-regarding-dismissal-of-criminal-complaints-and-supervisory-investigations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2025/complainant-v-cantonal-administrative-court-regarding-dismissal-of-criminal-complaints-and-supervisory-investigations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2025/complainant-v-cantonal-administrative-court-regarding-dismissal-of-criminal-complaints-and-supervisory-investigations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2024/physiotherapist-professional-secret-suspension-appeal-inadmissible-due-to-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2024/physiotherapist-professional-secret-suspension-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2024/physiotherapist-professional-secret-suspension-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2024/physiotherapist-professional-secret-suspension-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2024/physiotherapist-professional-secret-suspension-appeal-inadmissible-due-to-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2024/physiotherapist-professional-secret-suspension-appeal-inadmissible-due-to-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2023/residence-permit-revocation-appeal-inadmissibility-due-to-late-installment-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2023/residence-permit-revocation-appeal-inadmissibility-due-to-late-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2023/residence-permit-revocation-appeal-inadmissibility-due-to-late-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2023/residence-permit-revocation-appeal-inadmissibility-due-to-late-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2023/residence-permit-revocation-appeal-inadmissibility-due-to-late-installment-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2023/residence-permit-revocation-appeal-inadmissibility-due-to-late-installment-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2022/land-subject-to-rural-land-law-despite-future-gravel-extraction-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2022/land-subject-to-rural-land-law-despite-future-gravel-extraction-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2022/land-subject-to-rural-land-law-despite-future-gravel-extraction-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2022/land-subject-to-rural-land-law-despite-future-gravel-extraction-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2022/land-subject-to-rural-land-law-despite-future-gravel-extraction-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2022/land-subject-to-rural-land-law-despite-future-gravel-extraction-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2021/french-national-s-permit-denial-over-criminal-record-remanded-for-complete-factual-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2021/french-national-s-permit-denial-over-criminal-record-remanded-for-complete-factual-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2021/french-national-s-permit-denial-over-criminal-record-remanded-for-complete-factual-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2021/french-national-s-permit-denial-over-criminal-record-remanded-for-complete-factual-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2021/french-national-s-permit-denial-over-criminal-record-remanded-for-complete-factual-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2021/french-national-s-permit-denial-over-criminal-record-remanded-for-complete-factual-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2020/a-ag-vs-vat-reassessment-on-retroactive-corporate-spin-off</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2020/a-ag-vs-vat-reassessment-on-retroactive-corporate-spin-off"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2020/a-ag-vs-vat-reassessment-on-retroactive-corporate-spin-off"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2020/a-ag-vs-vat-reassessment-on-retroactive-corporate-spin-off"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2020/a-ag-vs-vat-reassessment-on-retroactive-corporate-spin-off"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2020/a-ag-vs-vat-reassessment-on-retroactive-corporate-spin-off"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2019/farmer-s-appeal-on-reclassified-property-sale-taxation-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2019/farmer-s-appeal-on-reclassified-property-sale-taxation-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2019/farmer-s-appeal-on-reclassified-property-sale-taxation-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2019/farmer-s-appeal-on-reclassified-property-sale-taxation-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2019/farmer-s-appeal-on-reclassified-property-sale-taxation-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2019/farmer-s-appeal-on-reclassified-property-sale-taxation-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2018/applicants-appeal-dismissed-for-failure-to-meet-procedural-deadlines-and-justification-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2018/applicants-appeal-dismissed-for-failure-to-meet-procedural-deadlines-and-justification-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2018/applicants-appeal-dismissed-for-failure-to-meet-procedural-deadlines-and-justification-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2018/applicants-appeal-dismissed-for-failure-to-meet-procedural-deadlines-and-justification-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2018/applicants-appeal-dismissed-for-failure-to-meet-procedural-deadlines-and-justification-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2018/applicants-appeal-dismissed-for-failure-to-meet-procedural-deadlines-and-justification-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2017/appeal-regarding-refusal-to-re-examine-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2017/appeal-regarding-refusal-to-re-examine-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2017/appeal-regarding-refusal-to-re-examine-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2017/appeal-regarding-refusal-to-re-examine-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2017/appeal-regarding-refusal-to-re-examine-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2017/appeal-regarding-refusal-to-re-examine-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2016/federal-supreme-court-decision-on-withholding-tax-refund-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2016/federal-supreme-court-decision-on-withholding-tax-refund-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2016/federal-supreme-court-decision-on-withholding-tax-refund-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2016/federal-supreme-court-decision-on-withholding-tax-refund-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2016/federal-supreme-court-decision-on-withholding-tax-refund-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2016/federal-supreme-court-decision-on-withholding-tax-refund-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2015/wine-merchant-v-television-broadcaster-regarding-criminal-investigations-report</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2015/wine-merchant-v-television-broadcaster-regarding-criminal-investigations-report"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2015/wine-merchant-v-television-broadcaster-regarding-criminal-investigations-report"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2015/wine-merchant-v-television-broadcaster-regarding-criminal-investigations-report"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2015/wine-merchant-v-television-broadcaster-regarding-criminal-investigations-report"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2015/wine-merchant-v-television-broadcaster-regarding-criminal-investigations-report"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2014/residence-permit-non-renewal-due-to-public-burden-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2014/residence-permit-non-renewal-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2014/residence-permit-non-renewal-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2014/residence-permit-non-renewal-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2014/residence-permit-non-renewal-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2014/residence-permit-non-renewal-due-to-public-burden-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2013/federal-supreme-court-on-ensi-supervision-of-nuclear-plant-emergency-procedures-and-third-party-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2013/federal-supreme-court-on-ensi-supervision-of-nuclear-plant-emergency-procedures-and-third-party-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2013/federal-supreme-court-on-ensi-supervision-of-nuclear-plant-emergency-procedures-and-third-party-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2013/federal-supreme-court-on-ensi-supervision-of-nuclear-plant-emergency-procedures-and-third-party-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2013/federal-supreme-court-on-ensi-supervision-of-nuclear-plant-emergency-procedures-and-third-party-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2013/federal-supreme-court-on-ensi-supervision-of-nuclear-plant-emergency-procedures-and-third-party-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2012/indian-national-s-residence-permit-renewal-denied-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2012/indian-national-s-residence-permit-renewal-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2012/indian-national-s-residence-permit-renewal-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2012/indian-national-s-residence-permit-renewal-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2012/indian-national-s-residence-permit-renewal-denied-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2012/indian-national-s-residence-permit-renewal-denied-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2011/kosovan-national-v-revocation-of-residence-permit-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2011/kosovan-national-v-revocation-of-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2011/kosovan-national-v-revocation-of-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2011/kosovan-national-v-revocation-of-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2011/kosovan-national-v-revocation-of-residence-permit-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2011/kosovan-national-v-revocation-of-residence-permit-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2010/federal-supreme-court-upholds-revocation-of-settlement-permit-for-croatian-national-due-to-extensive-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2010/federal-supreme-court-upholds-revocation-of-settlement-permit-for-croatian-national-due-to-extensive-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2010/federal-supreme-court-upholds-revocation-of-settlement-permit-for-croatian-national-due-to-extensive-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2010/federal-supreme-court-upholds-revocation-of-settlement-permit-for-croatian-national-due-to-extensive-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2010/federal-supreme-court-upholds-revocation-of-settlement-permit-for-croatian-national-due-to-extensive-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2010/federal-supreme-court-upholds-revocation-of-settlement-permit-for-croatian-national-due-to-extensive-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2009/extension-of-detention-pending-deportation-of-foreign-national-with-drug-offenses-and-identity-obstruction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2009/extension-of-detention-pending-deportation-of-foreign-national-with-drug-offenses-and-identity-obstruction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2009/extension-of-detention-pending-deportation-of-foreign-national-with-drug-offenses-and-identity-obstruction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2009/extension-of-detention-pending-deportation-of-foreign-national-with-drug-offenses-and-identity-obstruction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2009/extension-of-detention-pending-deportation-of-foreign-national-with-drug-offenses-and-identity-obstruction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2009/extension-of-detention-pending-deportation-of-foreign-national-with-drug-offenses-and-identity-obstruction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2008/taxation-of-annuity-and-lump-sum-payments-under-pillar-3b-agreements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2008/taxation-of-annuity-and-lump-sum-payments-under-pillar-3b-agreements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2008/taxation-of-annuity-and-lump-sum-payments-under-pillar-3b-agreements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2008/taxation-of-annuity-and-lump-sum-payments-under-pillar-3b-agreements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2008/taxation-of-annuity-and-lump-sum-payments-under-pillar-3b-agreements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2008/taxation-of-annuity-and-lump-sum-payments-under-pillar-3b-agreements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_255-2007/residence-permit-holder-denied-family-reunification-for-child-of-previous-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2007/residence-permit-holder-denied-family-reunification-for-child-of-previous-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_255-2007/residence-permit-holder-denied-family-reunification-for-child-of-previous-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_255-2007/residence-permit-holder-denied-family-reunification-for-child-of-previous-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_255-2007/residence-permit-holder-denied-family-reunification-for-child-of-previous-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_255-2007/residence-permit-holder-denied-family-reunification-for-child-of-previous-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2025/asylum-appeal-dismissed-due-to-inadmissibility-under-federal-supreme-court-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2025/asylum-appeal-dismissed-due-to-inadmissibility-under-federal-supreme-court-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2025/asylum-appeal-dismissed-due-to-inadmissibility-under-federal-supreme-court-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2025/asylum-appeal-dismissed-due-to-inadmissibility-under-federal-supreme-court-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2025/asylum-appeal-dismissed-due-to-inadmissibility-under-federal-supreme-court-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2025/asylum-appeal-dismissed-due-to-inadmissibility-under-federal-supreme-court-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2024/animal-seizure-and-ownership-ban-for-severe-neglect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2024/animal-seizure-and-ownership-ban-for-severe-neglect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2024/animal-seizure-and-ownership-ban-for-severe-neglect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2024/animal-seizure-and-ownership-ban-for-severe-neglect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2024/animal-seizure-and-ownership-ban-for-severe-neglect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2024/animal-seizure-and-ownership-ban-for-severe-neglect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2023/federal-court-dismisses-appeal-on-tax-assistance-under-switzerland-france-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2023/federal-court-dismisses-appeal-on-tax-assistance-under-switzerland-france-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2023/federal-court-dismisses-appeal-on-tax-assistance-under-switzerland-france-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2023/federal-court-dismisses-appeal-on-tax-assistance-under-switzerland-france-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2023/federal-court-dismisses-appeal-on-tax-assistance-under-switzerland-france-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2023/federal-court-dismisses-appeal-on-tax-assistance-under-switzerland-france-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2022/taxpayer-challenge-to-capital-gains-tax-deferral-based-on-allegedly-insufficient-principal-residence-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2022/taxpayer-challenge-to-capital-gains-tax-deferral-based-on-allegedly-insufficient-principal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2022/taxpayer-challenge-to-capital-gains-tax-deferral-based-on-allegedly-insufficient-principal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2022/taxpayer-challenge-to-capital-gains-tax-deferral-based-on-allegedly-insufficient-principal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2022/taxpayer-challenge-to-capital-gains-tax-deferral-based-on-allegedly-insufficient-principal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2022/taxpayer-challenge-to-capital-gains-tax-deferral-based-on-allegedly-insufficient-principal-residence-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2021/photovoltaic-system-operator-challenge-to-subsidy-conversion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2021/photovoltaic-system-operator-challenge-to-subsidy-conversion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2021/photovoltaic-system-operator-challenge-to-subsidy-conversion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2021/photovoltaic-system-operator-challenge-to-subsidy-conversion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2021/photovoltaic-system-operator-challenge-to-subsidy-conversion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2021/photovoltaic-system-operator-challenge-to-subsidy-conversion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2020/revocation-of-c-permit-based-on-serious-criminal-convictions-and-public-safety-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2020/revocation-of-c-permit-based-on-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2020/revocation-of-c-permit-based-on-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2020/revocation-of-c-permit-based-on-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2020/revocation-of-c-permit-based-on-serious-criminal-convictions-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2020/revocation-of-c-permit-based-on-serious-criminal-convictions-and-public-safety-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2019/swiss-federal-tribunal-upholds-limited-tax-liability-for-cross-border-eu-delegation-employee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2019/swiss-federal-tribunal-upholds-limited-tax-liability-for-cross-border-eu-delegation-employee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2019/swiss-federal-tribunal-upholds-limited-tax-liability-for-cross-border-eu-delegation-employee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2019/swiss-federal-tribunal-upholds-limited-tax-liability-for-cross-border-eu-delegation-employee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2019/swiss-federal-tribunal-upholds-limited-tax-liability-for-cross-border-eu-delegation-employee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2019/swiss-federal-tribunal-upholds-limited-tax-liability-for-cross-border-eu-delegation-employee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2018/city-of-geneva-hotel-management-procurement-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2018/city-of-geneva-hotel-management-procurement-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2018/city-of-geneva-hotel-management-procurement-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2018/city-of-geneva-hotel-management-procurement-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2018/city-of-geneva-hotel-management-procurement-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2018/city-of-geneva-hotel-management-procurement-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2017/kosovo-national-s-expulsion-upheld-despite-late-paternity-claim-for-resident-twins</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2017/kosovo-national-s-expulsion-upheld-despite-late-paternity-claim-for-resident-twins"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2017/kosovo-national-s-expulsion-upheld-despite-late-paternity-claim-for-resident-twins"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2017/kosovo-national-s-expulsion-upheld-despite-late-paternity-claim-for-resident-twins"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2017/kosovo-national-s-expulsion-upheld-despite-late-paternity-claim-for-resident-twins"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2017/kosovo-national-s-expulsion-upheld-despite-late-paternity-claim-for-resident-twins"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2016/senegalese-national-v-switzerland-residence-permit-refusal-after-short-marriage-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2016/senegalese-national-v-switzerland-residence-permit-refusal-after-short-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2016/senegalese-national-v-switzerland-residence-permit-refusal-after-short-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2016/senegalese-national-v-switzerland-residence-permit-refusal-after-short-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2016/senegalese-national-v-switzerland-residence-permit-refusal-after-short-marriage-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2016/senegalese-national-v-switzerland-residence-permit-refusal-after-short-marriage-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2015/turkish-national-s-residence-permit-not-renewed-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2015/turkish-national-s-residence-permit-not-renewed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2015/turkish-national-s-residence-permit-not-renewed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2015/turkish-national-s-residence-permit-not-renewed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2015/turkish-national-s-residence-permit-not-renewed-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2015/turkish-national-s-residence-permit-not-renewed-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2012/macedonian-us-citizen-fails-to-overturn-deportation-after-short-marriage-to-swiss-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2012/macedonian-us-citizen-fails-to-overturn-deportation-after-short-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2012/macedonian-us-citizen-fails-to-overturn-deportation-after-short-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2012/macedonian-us-citizen-fails-to-overturn-deportation-after-short-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2012/macedonian-us-citizen-fails-to-overturn-deportation-after-short-marriage-to-swiss-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2012/macedonian-us-citizen-fails-to-overturn-deportation-after-short-marriage-to-swiss-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2011/taxpayer-appeal-on-pension-taxation-and-immovable-property-income-assessment-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2011/taxpayer-appeal-on-pension-taxation-and-immovable-property-income-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2011/taxpayer-appeal-on-pension-taxation-and-immovable-property-income-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2011/taxpayer-appeal-on-pension-taxation-and-immovable-property-income-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2011/taxpayer-appeal-on-pension-taxation-and-immovable-property-income-assessment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2011/taxpayer-appeal-on-pension-taxation-and-immovable-property-income-assessment-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2010/revocation-of-ghanaian-national-s-residence-permit-due-to-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2010/revocation-of-ghanaian-national-s-residence-permit-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2010/revocation-of-ghanaian-national-s-residence-permit-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2010/revocation-of-ghanaian-national-s-residence-permit-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2010/revocation-of-ghanaian-national-s-residence-permit-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2010/revocation-of-ghanaian-national-s-residence-permit-due-to-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2009/foreign-national-deportation-order-revision-refused</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2009/foreign-national-deportation-order-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2009/foreign-national-deportation-order-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2009/foreign-national-deportation-order-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2009/foreign-national-deportation-order-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2009/foreign-national-deportation-order-revision-refused"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2008/tax-recovery-on-partial-early-retirement-pension-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2008/tax-recovery-on-partial-early-retirement-pension-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2008/tax-recovery-on-partial-early-retirement-pension-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2008/tax-recovery-on-partial-early-retirement-pension-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2008/tax-recovery-on-partial-early-retirement-pension-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2008/tax-recovery-on-partial-early-retirement-pension-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_254-2007/swissmedic-v-pharmaceutical-company-regarding-simplified-approval-for-ribavirin-400mg-tablet-strength</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2007/swissmedic-v-pharmaceutical-company-regarding-simplified-approval-for-ribavirin-400mg-tablet-strength"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_254-2007/swissmedic-v-pharmaceutical-company-regarding-simplified-approval-for-ribavirin-400mg-tablet-strength"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_254-2007/swissmedic-v-pharmaceutical-company-regarding-simplified-approval-for-ribavirin-400mg-tablet-strength"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_254-2007/swissmedic-v-pharmaceutical-company-regarding-simplified-approval-for-ribavirin-400mg-tablet-strength"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_254-2007/swissmedic-v-pharmaceutical-company-regarding-simplified-approval-for-ribavirin-400mg-tablet-strength"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2025/federal-supreme-court-upholds-12-month-exclusion-for-repeated-undeclared-work</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2025/federal-supreme-court-upholds-12-month-exclusion-for-repeated-undeclared-work"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2025/federal-supreme-court-upholds-12-month-exclusion-for-repeated-undeclared-work"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2025/federal-supreme-court-upholds-12-month-exclusion-for-repeated-undeclared-work"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2025/federal-supreme-court-upholds-12-month-exclusion-for-repeated-undeclared-work"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2025/federal-supreme-court-upholds-12-month-exclusion-for-repeated-undeclared-work"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2024/drc-national-v-swiss-authorities-on-detention-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2024/drc-national-v-swiss-authorities-on-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2024/drc-national-v-swiss-authorities-on-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2024/drc-national-v-swiss-authorities-on-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2024/drc-national-v-swiss-authorities-on-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2024/drc-national-v-swiss-authorities-on-detention-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2023/brazilian-national-s-appeal-for-unproductive-residence-permit-denied-on-grounds-of-insufficient-dependency-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2023/brazilian-national-s-appeal-for-unproductive-residence-permit-denied-on-grounds-of-insufficient-dependency-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2023/brazilian-national-s-appeal-for-unproductive-residence-permit-denied-on-grounds-of-insufficient-dependency-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2023/brazilian-national-s-appeal-for-unproductive-residence-permit-denied-on-grounds-of-insufficient-dependency-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2023/brazilian-national-s-appeal-for-unproductive-residence-permit-denied-on-grounds-of-insufficient-dependency-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2023/brazilian-national-s-appeal-for-unproductive-residence-permit-denied-on-grounds-of-insufficient-dependency-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2021/federal-office-of-justice-v-cantonal-court-biogas-facility-easement-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2021/federal-office-of-justice-v-cantonal-court-biogas-facility-easement-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2021/federal-office-of-justice-v-cantonal-court-biogas-facility-easement-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2021/federal-office-of-justice-v-cantonal-court-biogas-facility-easement-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2021/federal-office-of-justice-v-cantonal-court-biogas-facility-easement-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2021/federal-office-of-justice-v-cantonal-court-biogas-facility-easement-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2020/swiss-federal-supreme-court-on-personal-use-limitation-notification-in-irs-information-exchange-article-26-dba-ch-us</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2020/swiss-federal-supreme-court-on-personal-use-limitation-notification-in-irs-information-exchange-article-26-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2020/swiss-federal-supreme-court-on-personal-use-limitation-notification-in-irs-information-exchange-article-26-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2020/swiss-federal-supreme-court-on-personal-use-limitation-notification-in-irs-information-exchange-article-26-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2020/swiss-federal-supreme-court-on-personal-use-limitation-notification-in-irs-information-exchange-article-26-dba-ch-us"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2020/swiss-federal-supreme-court-on-personal-use-limitation-notification-in-irs-information-exchange-article-26-dba-ch-us"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2019/chimney-sweeping-concession-award-appeal-dismissed-on-formal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2019/chimney-sweeping-concession-award-appeal-dismissed-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2019/chimney-sweeping-concession-award-appeal-dismissed-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2019/chimney-sweeping-concession-award-appeal-dismissed-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2019/chimney-sweeping-concession-award-appeal-dismissed-on-formal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2019/chimney-sweeping-concession-award-appeal-dismissed-on-formal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2018/nigerian-national-and-swiss-citizen-denied-marriage-preparation-residence-permit-due-to-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2018/nigerian-national-and-swiss-citizen-denied-marriage-preparation-residence-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2018/nigerian-national-and-swiss-citizen-denied-marriage-preparation-residence-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2018/nigerian-national-and-swiss-citizen-denied-marriage-preparation-residence-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2018/nigerian-national-and-swiss-citizen-denied-marriage-preparation-residence-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2018/nigerian-national-and-swiss-citizen-denied-marriage-preparation-residence-permit-due-to-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2017/portuguese-national-s-appeal-against-deportation-following-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2017/portuguese-national-s-appeal-against-deportation-following-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2017/portuguese-national-s-appeal-against-deportation-following-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2017/portuguese-national-s-appeal-against-deportation-following-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2017/portuguese-national-s-appeal-against-deportation-following-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2017/portuguese-national-s-appeal-against-deportation-following-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2016/lawyer-s-fee-compensation-for-expulsion-appeal-rendered-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2016/lawyer-s-fee-compensation-for-expulsion-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2016/lawyer-s-fee-compensation-for-expulsion-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2016/lawyer-s-fee-compensation-for-expulsion-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2016/lawyer-s-fee-compensation-for-expulsion-appeal-rendered-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2016/lawyer-s-fee-compensation-for-expulsion-appeal-rendered-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2015/residence-permit-non-renewal-upheld-due-to-financial-misconduct-and-fraud-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2015/residence-permit-non-renewal-upheld-due-to-financial-misconduct-and-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2015/residence-permit-non-renewal-upheld-due-to-financial-misconduct-and-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2015/residence-permit-non-renewal-upheld-due-to-financial-misconduct-and-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2015/residence-permit-non-renewal-upheld-due-to-financial-misconduct-and-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2015/residence-permit-non-renewal-upheld-due-to-financial-misconduct-and-fraud-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2014/taxpayer-standing-and-scope-of-review-in-tax-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2014/taxpayer-standing-and-scope-of-review-in-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2014/taxpayer-standing-and-scope-of-review-in-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2014/taxpayer-standing-and-scope-of-review-in-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2014/taxpayer-standing-and-scope-of-review-in-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2014/taxpayer-standing-and-scope-of-review-in-tax-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2013/tax-treatment-of-lump-sum-withdrawal-of-occupational-pension-capital-upon-alleged-self-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2013/tax-treatment-of-lump-sum-withdrawal-of-occupational-pension-capital-upon-alleged-self-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2013/tax-treatment-of-lump-sum-withdrawal-of-occupational-pension-capital-upon-alleged-self-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2013/tax-treatment-of-lump-sum-withdrawal-of-occupational-pension-capital-upon-alleged-self-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2013/tax-treatment-of-lump-sum-withdrawal-of-occupational-pension-capital-upon-alleged-self-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2013/tax-treatment-of-lump-sum-withdrawal-of-occupational-pension-capital-upon-alleged-self-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2012/swiss-expulsion-upheld-despite-long-residence-and-custody-due-to-multiple-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2012/swiss-expulsion-upheld-despite-long-residence-and-custody-due-to-multiple-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2012/swiss-expulsion-upheld-despite-long-residence-and-custody-due-to-multiple-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2012/swiss-expulsion-upheld-despite-long-residence-and-custody-due-to-multiple-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2012/swiss-expulsion-upheld-despite-long-residence-and-custody-due-to-multiple-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2012/swiss-expulsion-upheld-despite-long-residence-and-custody-due-to-multiple-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2011/taxpayer-appeal-withdrawal-misinterpretation-by-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2011/taxpayer-appeal-withdrawal-misinterpretation-by-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2011/taxpayer-appeal-withdrawal-misinterpretation-by-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2011/taxpayer-appeal-withdrawal-misinterpretation-by-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2011/taxpayer-appeal-withdrawal-misinterpretation-by-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2011/taxpayer-appeal-withdrawal-misinterpretation-by-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2010/son-s-residence-permit-for-care-of-ill-mother-and-free-movement-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2010/son-s-residence-permit-for-care-of-ill-mother-and-free-movement-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2010/son-s-residence-permit-for-care-of-ill-mother-and-free-movement-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2010/son-s-residence-permit-for-care-of-ill-mother-and-free-movement-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2010/son-s-residence-permit-for-care-of-ill-mother-and-free-movement-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2010/son-s-residence-permit-for-care-of-ill-mother-and-free-movement-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2009/property-owners-challenging-cadastral-surveying-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2009/property-owners-challenging-cadastral-surveying-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2009/property-owners-challenging-cadastral-surveying-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2009/property-owners-challenging-cadastral-surveying-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2009/property-owners-challenging-cadastral-surveying-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2009/property-owners-challenging-cadastral-surveying-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2008/federal-supreme-court-upholds-extension-of-enforcement-detention-for-uncooperative-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2008/federal-supreme-court-upholds-extension-of-enforcement-detention-for-uncooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2008/federal-supreme-court-upholds-extension-of-enforcement-detention-for-uncooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2008/federal-supreme-court-upholds-extension-of-enforcement-detention-for-uncooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2008/federal-supreme-court-upholds-extension-of-enforcement-detention-for-uncooperative-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2008/federal-supreme-court-upholds-extension-of-enforcement-detention-for-uncooperative-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_253-2007/physician-s-attempts-to-regain-license-and-disqualify-judges-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2007/physician-s-attempts-to-regain-license-and-disqualify-judges-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_253-2007/physician-s-attempts-to-regain-license-and-disqualify-judges-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_253-2007/physician-s-attempts-to-regain-license-and-disqualify-judges-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_253-2007/physician-s-attempts-to-regain-license-and-disqualify-judges-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_253-2007/physician-s-attempts-to-regain-license-and-disqualify-judges-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2024/filipino-national-s-appeal-for-residence-extension-denied-despite-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2024/filipino-national-s-appeal-for-residence-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2024/filipino-national-s-appeal-for-residence-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2024/filipino-national-s-appeal-for-residence-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2024/filipino-national-s-appeal-for-residence-extension-denied-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2024/filipino-national-s-appeal-for-residence-extension-denied-despite-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2023/swiss-federal-court-confirms-inadmissibility-of-appeal-in-swiss-french-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2023/swiss-federal-court-confirms-inadmissibility-of-appeal-in-swiss-french-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2023/swiss-federal-court-confirms-inadmissibility-of-appeal-in-swiss-french-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2023/swiss-federal-court-confirms-inadmissibility-of-appeal-in-swiss-french-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2023/swiss-federal-court-confirms-inadmissibility-of-appeal-in-swiss-french-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2023/swiss-federal-court-confirms-inadmissibility-of-appeal-in-swiss-french-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2022/taxpayers-v-cantonal-tax-office-regarding-imputed-rental-value-adjustment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2022/taxpayers-v-cantonal-tax-office-regarding-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2022/taxpayers-v-cantonal-tax-office-regarding-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2022/taxpayers-v-cantonal-tax-office-regarding-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2022/taxpayers-v-cantonal-tax-office-regarding-imputed-rental-value-adjustment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2022/taxpayers-v-cantonal-tax-office-regarding-imputed-rental-value-adjustment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2021/taxpayer-interest-rate-dispute-compensatory-vs-default-interest-on-delayed-tax-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2021/taxpayer-interest-rate-dispute-compensatory-vs-default-interest-on-delayed-tax-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2021/taxpayer-interest-rate-dispute-compensatory-vs-default-interest-on-delayed-tax-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2021/taxpayer-interest-rate-dispute-compensatory-vs-default-interest-on-delayed-tax-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2021/taxpayer-interest-rate-dispute-compensatory-vs-default-interest-on-delayed-tax-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2021/taxpayer-interest-rate-dispute-compensatory-vs-default-interest-on-delayed-tax-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2020/swiss-federal-supreme-court-on-information-disclosure-in-cross-border-tax-assistance-us-switzerland-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2020/swiss-federal-supreme-court-on-information-disclosure-in-cross-border-tax-assistance-us-switzerland-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2020/swiss-federal-supreme-court-on-information-disclosure-in-cross-border-tax-assistance-us-switzerland-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2020/swiss-federal-supreme-court-on-information-disclosure-in-cross-border-tax-assistance-us-switzerland-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2020/swiss-federal-supreme-court-on-information-disclosure-in-cross-border-tax-assistance-us-switzerland-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2020/swiss-federal-supreme-court-on-information-disclosure-in-cross-border-tax-assistance-us-switzerland-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2019/company-appeal-on-wage-supplements-vs-administrative-order-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2019/company-appeal-on-wage-supplements-vs-administrative-order-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2019/company-appeal-on-wage-supplements-vs-administrative-order-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2019/company-appeal-on-wage-supplements-vs-administrative-order-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2019/company-appeal-on-wage-supplements-vs-administrative-order-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2019/company-appeal-on-wage-supplements-vs-administrative-order-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2018/taxpayer-fails-to-overturn-estimated-assessment-due-to-lack-of-documentary-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2018/taxpayer-fails-to-overturn-estimated-assessment-due-to-lack-of-documentary-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2018/taxpayer-fails-to-overturn-estimated-assessment-due-to-lack-of-documentary-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2018/taxpayer-fails-to-overturn-estimated-assessment-due-to-lack-of-documentary-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2018/taxpayer-fails-to-overturn-estimated-assessment-due-to-lack-of-documentary-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2018/taxpayer-fails-to-overturn-estimated-assessment-due-to-lack-of-documentary-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2017/appeal-withdrawal-and-appointment-of-counsel-in-residence-order-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2017/appeal-withdrawal-and-appointment-of-counsel-in-residence-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2017/appeal-withdrawal-and-appointment-of-counsel-in-residence-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2017/appeal-withdrawal-and-appointment-of-counsel-in-residence-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2017/appeal-withdrawal-and-appointment-of-counsel-in-residence-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2017/appeal-withdrawal-and-appointment-of-counsel-in-residence-order-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2016/immigration-appeal-dismissed-due-to-lack-of-protected-legal-position-under-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2016/immigration-appeal-dismissed-due-to-lack-of-protected-legal-position-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2016/immigration-appeal-dismissed-due-to-lack-of-protected-legal-position-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2016/immigration-appeal-dismissed-due-to-lack-of-protected-legal-position-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2016/immigration-appeal-dismissed-due-to-lack-of-protected-legal-position-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2016/immigration-appeal-dismissed-due-to-lack-of-protected-legal-position-under-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2015/federal-tax-administration-v-federal-administrative-tribunal-administrative-assistance-to-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2015/federal-tax-administration-v-federal-administrative-tribunal-administrative-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2015/federal-tax-administration-v-federal-administrative-tribunal-administrative-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2015/federal-tax-administration-v-federal-administrative-tribunal-administrative-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2015/federal-tax-administration-v-federal-administrative-tribunal-administrative-assistance-to-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2015/federal-tax-administration-v-federal-administrative-tribunal-administrative-assistance-to-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2014/federal-supreme-court-upholds-constructive-dividend-taxation-on-shareholder-loan-write-down</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2014/federal-supreme-court-upholds-constructive-dividend-taxation-on-shareholder-loan-write-down"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2014/federal-supreme-court-upholds-constructive-dividend-taxation-on-shareholder-loan-write-down"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2014/federal-supreme-court-upholds-constructive-dividend-taxation-on-shareholder-loan-write-down"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2014/federal-supreme-court-upholds-constructive-dividend-taxation-on-shareholder-loan-write-down"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2014/federal-supreme-court-upholds-constructive-dividend-taxation-on-shareholder-loan-write-down"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2013/federal-supreme-court-declares-appeal-inadmissible-due-to-failure-to-challenge-standing-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2013/federal-supreme-court-declares-appeal-inadmissible-due-to-failure-to-challenge-standing-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2013/federal-supreme-court-declares-appeal-inadmissible-due-to-failure-to-challenge-standing-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2013/federal-supreme-court-declares-appeal-inadmissible-due-to-failure-to-challenge-standing-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2013/federal-supreme-court-declares-appeal-inadmissible-due-to-failure-to-challenge-standing-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2013/federal-supreme-court-declares-appeal-inadmissible-due-to-failure-to-challenge-standing-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2011/owner-petition-against-bluetongue-vaccination-exemption-conditions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2011/owner-petition-against-bluetongue-vaccination-exemption-conditions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2011/owner-petition-against-bluetongue-vaccination-exemption-conditions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2011/owner-petition-against-bluetongue-vaccination-exemption-conditions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2011/owner-petition-against-bluetongue-vaccination-exemption-conditions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2011/owner-petition-against-bluetongue-vaccination-exemption-conditions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2010/student-v-university-master-s-thesis-grade-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2010/student-v-university-master-s-thesis-grade-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2010/student-v-university-master-s-thesis-grade-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2010/student-v-university-master-s-thesis-grade-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2010/student-v-university-master-s-thesis-grade-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2010/student-v-university-master-s-thesis-grade-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2009/spousal-residency-permit-renewal-and-conjugal-community-after-separation-due-to-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2009/spousal-residency-permit-renewal-and-conjugal-community-after-separation-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2009/spousal-residency-permit-renewal-and-conjugal-community-after-separation-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2009/spousal-residency-permit-renewal-and-conjugal-community-after-separation-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2009/spousal-residency-permit-renewal-and-conjugal-community-after-separation-due-to-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2009/spousal-residency-permit-renewal-and-conjugal-community-after-separation-due-to-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2008/congolese-national-deportation-detention-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2008/congolese-national-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2008/congolese-national-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2008/congolese-national-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2008/congolese-national-deportation-detention-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2008/congolese-national-deportation-detention-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_252-2007/federal-department-of-economy-v-non-profit-children-s-circus-association-itinerant-trade-act-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2007/federal-department-of-economy-v-non-profit-children-s-circus-association-itinerant-trade-act-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_252-2007/federal-department-of-economy-v-non-profit-children-s-circus-association-itinerant-trade-act-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_252-2007/federal-department-of-economy-v-non-profit-children-s-circus-association-itinerant-trade-act-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_252-2007/federal-department-of-economy-v-non-profit-children-s-circus-association-itinerant-trade-act-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_252-2007/federal-department-of-economy-v-non-profit-children-s-circus-association-itinerant-trade-act-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2024/kosovan-national-alleged-to-have-concealed-parallel-family-life-in-permit-application-upheld-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2024/kosovan-national-alleged-to-have-concealed-parallel-family-life-in-permit-application-upheld-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2024/kosovan-national-alleged-to-have-concealed-parallel-family-life-in-permit-application-upheld-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2024/kosovan-national-alleged-to-have-concealed-parallel-family-life-in-permit-application-upheld-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2024/kosovan-national-alleged-to-have-concealed-parallel-family-life-in-permit-application-upheld-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2024/kosovan-national-alleged-to-have-concealed-parallel-family-life-in-permit-application-upheld-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2023/company-and-association-v-ticino-on-money-games-law-amendment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2023/company-and-association-v-ticino-on-money-games-law-amendment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2023/company-and-association-v-ticino-on-money-games-law-amendment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2023/company-and-association-v-ticino-on-money-games-law-amendment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2023/company-and-association-v-ticino-on-money-games-law-amendment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2023/company-and-association-v-ticino-on-money-games-law-amendment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2022/fee-liability-for-commercial-register-deletion-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2022/fee-liability-for-commercial-register-deletion-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2022/fee-liability-for-commercial-register-deletion-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2022/fee-liability-for-commercial-register-deletion-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2022/fee-liability-for-commercial-register-deletion-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2022/fee-liability-for-commercial-register-deletion-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2021/swiss-federal-supreme-court-refuses-appeal-on-india-tax-assistance-request-for-bahamas-account-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2021/swiss-federal-supreme-court-refuses-appeal-on-india-tax-assistance-request-for-bahamas-account-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2021/swiss-federal-supreme-court-refuses-appeal-on-india-tax-assistance-request-for-bahamas-account-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2021/swiss-federal-supreme-court-refuses-appeal-on-india-tax-assistance-request-for-bahamas-account-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2021/swiss-federal-supreme-court-refuses-appeal-on-india-tax-assistance-request-for-bahamas-account-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2021/swiss-federal-supreme-court-refuses-appeal-on-india-tax-assistance-request-for-bahamas-account-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2020/company-fails-to-overturn-denial-of-attestation-and-public-sanction-listing-based-on-sectoral-professional-customs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2020/company-fails-to-overturn-denial-of-attestation-and-public-sanction-listing-based-on-sectoral-professional-customs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2020/company-fails-to-overturn-denial-of-attestation-and-public-sanction-listing-based-on-sectoral-professional-customs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2020/company-fails-to-overturn-denial-of-attestation-and-public-sanction-listing-based-on-sectoral-professional-customs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2020/company-fails-to-overturn-denial-of-attestation-and-public-sanction-listing-based-on-sectoral-professional-customs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2020/company-fails-to-overturn-denial-of-attestation-and-public-sanction-listing-based-on-sectoral-professional-customs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2019/revocation-of-eu-efta-residence-permit-for-fictitious-employment-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2019/revocation-of-eu-efta-residence-permit-for-fictitious-employment-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2019/revocation-of-eu-efta-residence-permit-for-fictitious-employment-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2019/revocation-of-eu-efta-residence-permit-for-fictitious-employment-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2019/revocation-of-eu-efta-residence-permit-for-fictitious-employment-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2019/revocation-of-eu-efta-residence-permit-for-fictitious-employment-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2018/taxpayer-failure-to-file-illness-diagnosis-no-grounds-for-revision-or-reinstatement-of-assessments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2018/taxpayer-failure-to-file-illness-diagnosis-no-grounds-for-revision-or-reinstatement-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2018/taxpayer-failure-to-file-illness-diagnosis-no-grounds-for-revision-or-reinstatement-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2018/taxpayer-failure-to-file-illness-diagnosis-no-grounds-for-revision-or-reinstatement-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2018/taxpayer-failure-to-file-illness-diagnosis-no-grounds-for-revision-or-reinstatement-of-assessments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2018/taxpayer-failure-to-file-illness-diagnosis-no-grounds-for-revision-or-reinstatement-of-assessments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2017/macedonian-national-s-debt-precludes-spouse-s-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2017/macedonian-national-s-debt-precludes-spouse-s-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2017/macedonian-national-s-debt-precludes-spouse-s-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2017/macedonian-national-s-debt-precludes-spouse-s-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2017/macedonian-national-s-debt-precludes-spouse-s-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2017/macedonian-national-s-debt-precludes-spouse-s-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2016/tax-deductibility-of-soil-remediation-costs-for-unbuilt-land</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2016/tax-deductibility-of-soil-remediation-costs-for-unbuilt-land"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2016/tax-deductibility-of-soil-remediation-costs-for-unbuilt-land"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2016/tax-deductibility-of-soil-remediation-costs-for-unbuilt-land"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2016/tax-deductibility-of-soil-remediation-costs-for-unbuilt-land"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2016/tax-deductibility-of-soil-remediation-costs-for-unbuilt-land"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2015/angolan-national-residence-permit-non-renewal-appeal-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2015/angolan-national-residence-permit-non-renewal-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2015/angolan-national-residence-permit-non-renewal-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2015/angolan-national-residence-permit-non-renewal-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2015/angolan-national-residence-permit-non-renewal-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2015/angolan-national-residence-permit-non-renewal-appeal-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2014/sri-lankan-national-v-switzerland-sham-marriage-residency-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2014/sri-lankan-national-v-switzerland-sham-marriage-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2014/sri-lankan-national-v-switzerland-sham-marriage-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2014/sri-lankan-national-v-switzerland-sham-marriage-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2014/sri-lankan-national-v-switzerland-sham-marriage-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2014/sri-lankan-national-v-switzerland-sham-marriage-residency-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2013/residence-permit-cost-advance-non-payment-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2013/residence-permit-cost-advance-non-payment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2013/residence-permit-cost-advance-non-payment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2013/residence-permit-cost-advance-non-payment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2013/residence-permit-cost-advance-non-payment-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2013/residence-permit-cost-advance-non-payment-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2012/buddhist-meditation-center-tax-exemption-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2012/buddhist-meditation-center-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2012/buddhist-meditation-center-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2012/buddhist-meditation-center-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2012/buddhist-meditation-center-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2012/buddhist-meditation-center-tax-exemption-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2011/withdrawal-of-appeal-against-expulsion-order-due-to-appellant-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2011/withdrawal-of-appeal-against-expulsion-order-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2011/withdrawal-of-appeal-against-expulsion-order-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2011/withdrawal-of-appeal-against-expulsion-order-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2011/withdrawal-of-appeal-against-expulsion-order-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2011/withdrawal-of-appeal-against-expulsion-order-due-to-appellant-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2010/university-grade-confirmation-timeliness-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2010/university-grade-confirmation-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2010/university-grade-confirmation-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2010/university-grade-confirmation-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2010/university-grade-confirmation-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2010/university-grade-confirmation-timeliness-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2009/company-withdraws-appeal-against-interim-decision-on-vat-refund-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2009/company-withdraws-appeal-against-interim-decision-on-vat-refund-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2009/company-withdraws-appeal-against-interim-decision-on-vat-refund-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2009/company-withdraws-appeal-against-interim-decision-on-vat-refund-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2009/company-withdraws-appeal-against-interim-decision-on-vat-refund-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2009/company-withdraws-appeal-against-interim-decision-on-vat-refund-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2008/spouse-permit-renewal-after-divorce-and-five-year-residency-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2008/spouse-permit-renewal-after-divorce-and-five-year-residency-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2008/spouse-permit-renewal-after-divorce-and-five-year-residency-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2008/spouse-permit-renewal-after-divorce-and-five-year-residency-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2008/spouse-permit-renewal-after-divorce-and-five-year-residency-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2008/spouse-permit-renewal-after-divorce-and-five-year-residency-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_251-2007/postal-service-vs-property-owner-mailbox-relocation-and-exemption-scope</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2007/postal-service-vs-property-owner-mailbox-relocation-and-exemption-scope"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_251-2007/postal-service-vs-property-owner-mailbox-relocation-and-exemption-scope"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_251-2007/postal-service-vs-property-owner-mailbox-relocation-and-exemption-scope"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_251-2007/postal-service-vs-property-owner-mailbox-relocation-and-exemption-scope"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_251-2007/postal-service-vs-property-owner-mailbox-relocation-and-exemption-scope"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2024/ecuadorian-national-s-b-permit-revocation-upheld-after-short-term-partnership-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2024/ecuadorian-national-s-b-permit-revocation-upheld-after-short-term-partnership-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2024/ecuadorian-national-s-b-permit-revocation-upheld-after-short-term-partnership-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2024/ecuadorian-national-s-b-permit-revocation-upheld-after-short-term-partnership-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2024/ecuadorian-national-s-b-permit-revocation-upheld-after-short-term-partnership-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2024/ecuadorian-national-s-b-permit-revocation-upheld-after-short-term-partnership-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2023/swiss-citizen-expulsion-upheld-due-to-persistent-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2023/swiss-citizen-expulsion-upheld-due-to-persistent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2023/swiss-citizen-expulsion-upheld-due-to-persistent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2023/swiss-citizen-expulsion-upheld-due-to-persistent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2023/swiss-citizen-expulsion-upheld-due-to-persistent-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2023/swiss-citizen-expulsion-upheld-due-to-persistent-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2022/ukrainian-national-s-residence-extension-after-divorce-and-escalating-war-in-ukraine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2022/ukrainian-national-s-residence-extension-after-divorce-and-escalating-war-in-ukraine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2022/ukrainian-national-s-residence-extension-after-divorce-and-escalating-war-in-ukraine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2022/ukrainian-national-s-residence-extension-after-divorce-and-escalating-war-in-ukraine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2022/ukrainian-national-s-residence-extension-after-divorce-and-escalating-war-in-ukraine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2022/ukrainian-national-s-residence-extension-after-divorce-and-escalating-war-in-ukraine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2021/attorney-sanctioned-for-withholding-cost-advances-from-indigent-client-seeking-free-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2021/attorney-sanctioned-for-withholding-cost-advances-from-indigent-client-seeking-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2021/attorney-sanctioned-for-withholding-cost-advances-from-indigent-client-seeking-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2021/attorney-sanctioned-for-withholding-cost-advances-from-indigent-client-seeking-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2021/attorney-sanctioned-for-withholding-cost-advances-from-indigent-client-seeking-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2021/attorney-sanctioned-for-withholding-cost-advances-from-indigent-client-seeking-free-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2020/collection-agency-debt-enforcement-vs-individual-regarding-reception-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2020/collection-agency-debt-enforcement-vs-individual-regarding-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2020/collection-agency-debt-enforcement-vs-individual-regarding-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2020/collection-agency-debt-enforcement-vs-individual-regarding-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2020/collection-agency-debt-enforcement-vs-individual-regarding-reception-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2020/collection-agency-debt-enforcement-vs-individual-regarding-reception-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2019/comco-report-publication-vs-business-secrets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2019/comco-report-publication-vs-business-secrets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2019/comco-report-publication-vs-business-secrets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2019/comco-report-publication-vs-business-secrets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2019/comco-report-publication-vs-business-secrets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2019/comco-report-publication-vs-business-secrets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2018/taxpayer-notification-of-assessment-and-timeliness-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2018/taxpayer-notification-of-assessment-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2018/taxpayer-notification-of-assessment-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2018/taxpayer-notification-of-assessment-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2018/taxpayer-notification-of-assessment-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2018/taxpayer-notification-of-assessment-and-timeliness-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2017/principal-s-challenge-to-mandatory-teaching-duties-and-procedural-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2017/principal-s-challenge-to-mandatory-teaching-duties-and-procedural-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2017/principal-s-challenge-to-mandatory-teaching-duties-and-procedural-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2017/principal-s-challenge-to-mandatory-teaching-duties-and-procedural-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2017/principal-s-challenge-to-mandatory-teaching-duties-and-procedural-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2017/principal-s-challenge-to-mandatory-teaching-duties-and-procedural-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2016/filipino-national-v-switzerland-residence-permit-non-renewal-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2016/filipino-national-v-switzerland-residence-permit-non-renewal-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2016/filipino-national-v-switzerland-residence-permit-non-renewal-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2016/filipino-national-v-switzerland-residence-permit-non-renewal-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2016/filipino-national-v-switzerland-residence-permit-non-renewal-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2016/filipino-national-v-switzerland-residence-permit-non-renewal-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2015/applicant-appeal-on-permit-revocation-inadmissibility-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2015/applicant-appeal-on-permit-revocation-inadmissibility-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2015/applicant-appeal-on-permit-revocation-inadmissibility-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2015/applicant-appeal-on-permit-revocation-inadmissibility-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2015/applicant-appeal-on-permit-revocation-inadmissibility-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2015/applicant-appeal-on-permit-revocation-inadmissibility-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2014/sham-marriage-and-settlement-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2014/sham-marriage-and-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2014/sham-marriage-and-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2014/sham-marriage-and-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2014/sham-marriage-and-settlement-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2014/sham-marriage-and-settlement-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2013/tax-domicile-dispute-bern-vs-valais-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2013/tax-domicile-dispute-bern-vs-valais-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2013/tax-domicile-dispute-bern-vs-valais-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2013/tax-domicile-dispute-bern-vs-valais-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2013/tax-domicile-dispute-bern-vs-valais-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2013/tax-domicile-dispute-bern-vs-valais-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-convicted-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-for-convicted-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2011/withdrawal-of-appeal-for-residence-permit-imposition-of-reduced-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2011/withdrawal-of-appeal-for-residence-permit-imposition-of-reduced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2011/withdrawal-of-appeal-for-residence-permit-imposition-of-reduced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2011/withdrawal-of-appeal-for-residence-permit-imposition-of-reduced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2011/withdrawal-of-appeal-for-residence-permit-imposition-of-reduced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2011/withdrawal-of-appeal-for-residence-permit-imposition-of-reduced-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2010/federal-tax-administration-v-cantonal-court-superficies-compensation-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2010/federal-tax-administration-v-cantonal-court-superficies-compensation-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2010/federal-tax-administration-v-cantonal-court-superficies-compensation-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2010/federal-tax-administration-v-cantonal-court-superficies-compensation-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2010/federal-tax-administration-v-cantonal-court-superficies-compensation-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2010/federal-tax-administration-v-cantonal-court-superficies-compensation-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2009/taxpayer-s-appeal-inadmissible-due-to-late-payment-of-procedural-costs-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2009/taxpayer-s-appeal-inadmissible-due-to-late-payment-of-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2009/taxpayer-s-appeal-inadmissible-due-to-late-payment-of-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2009/taxpayer-s-appeal-inadmissible-due-to-late-payment-of-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2009/taxpayer-s-appeal-inadmissible-due-to-late-payment-of-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2009/taxpayer-s-appeal-inadmissible-due-to-late-payment-of-procedural-costs-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2008/bosnian-national-expulsion-based-on-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2008/bosnian-national-expulsion-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2008/bosnian-national-expulsion-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2008/bosnian-national-expulsion-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2008/bosnian-national-expulsion-based-on-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2008/bosnian-national-expulsion-based-on-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_250-2007/fee-management-appeal-dismissed-for-failure-to-address-cost-advance-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2007/fee-management-appeal-dismissed-for-failure-to-address-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_250-2007/fee-management-appeal-dismissed-for-failure-to-address-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_250-2007/fee-management-appeal-dismissed-for-failure-to-address-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_250-2007/fee-management-appeal-dismissed-for-failure-to-address-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_250-2007/fee-management-appeal-dismissed-for-failure-to-address-cost-advance-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2024/kosovar-national-family-reunification-visa-rejection-upheld-due-to-lack-of-pre-existing-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2024/kosovar-national-family-reunification-visa-rejection-upheld-due-to-lack-of-pre-existing-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2024/kosovar-national-family-reunification-visa-rejection-upheld-due-to-lack-of-pre-existing-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2024/kosovar-national-family-reunification-visa-rejection-upheld-due-to-lack-of-pre-existing-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2024/kosovar-national-family-reunification-visa-rejection-upheld-due-to-lack-of-pre-existing-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2024/kosovar-national-family-reunification-visa-rejection-upheld-due-to-lack-of-pre-existing-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2023/guinean-national-v-switzerland-minor-son-s-asd-and-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2023/guinean-national-v-switzerland-minor-son-s-asd-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2023/guinean-national-v-switzerland-minor-son-s-asd-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2023/guinean-national-v-switzerland-minor-son-s-asd-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2023/guinean-national-v-switzerland-minor-son-s-asd-and-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2023/guinean-national-v-switzerland-minor-son-s-asd-and-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2022/debt-collection-fees-dispute-and-jurisdictional-standing-of-debt-recovery-directorate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2022/debt-collection-fees-dispute-and-jurisdictional-standing-of-debt-recovery-directorate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2022/debt-collection-fees-dispute-and-jurisdictional-standing-of-debt-recovery-directorate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2022/debt-collection-fees-dispute-and-jurisdictional-standing-of-debt-recovery-directorate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2022/debt-collection-fees-dispute-and-jurisdictional-standing-of-debt-recovery-directorate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2022/debt-collection-fees-dispute-and-jurisdictional-standing-of-debt-recovery-directorate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2021/geneva-taxpayer-deduction-for-spanish-property-maintenance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2021/geneva-taxpayer-deduction-for-spanish-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2021/geneva-taxpayer-deduction-for-spanish-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2021/geneva-taxpayer-deduction-for-spanish-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2021/geneva-taxpayer-deduction-for-spanish-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2021/geneva-taxpayer-deduction-for-spanish-property-maintenance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2020/iranian-national-v-switzerland-residence-permit-reissuance-after-permit-termination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2020/iranian-national-v-switzerland-residence-permit-reissuance-after-permit-termination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2020/iranian-national-v-switzerland-residence-permit-reissuance-after-permit-termination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2020/iranian-national-v-switzerland-residence-permit-reissuance-after-permit-termination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2020/iranian-national-v-switzerland-residence-permit-reissuance-after-permit-termination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2020/iranian-national-v-switzerland-residence-permit-reissuance-after-permit-termination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2019/brazilian-nationals-residence-permit-renewal-denied-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2019/brazilian-nationals-residence-permit-renewal-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2019/brazilian-nationals-residence-permit-renewal-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2019/brazilian-nationals-residence-permit-renewal-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2019/brazilian-nationals-residence-permit-renewal-denied-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2019/brazilian-nationals-residence-permit-renewal-denied-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2018/sri-lankan-national-expulsion-upheld-over-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2018/sri-lankan-national-expulsion-upheld-over-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2018/sri-lankan-national-expulsion-upheld-over-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2018/sri-lankan-national-expulsion-upheld-over-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2018/sri-lankan-national-expulsion-upheld-over-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2018/sri-lankan-national-expulsion-upheld-over-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2017/swiss-company-v-customs-authority-on-aircraft-import-duties-and-vat-liability-for-domestic-flight</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2017/swiss-company-v-customs-authority-on-aircraft-import-duties-and-vat-liability-for-domestic-flight"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2017/swiss-company-v-customs-authority-on-aircraft-import-duties-and-vat-liability-for-domestic-flight"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2017/swiss-company-v-customs-authority-on-aircraft-import-duties-and-vat-liability-for-domestic-flight"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2017/swiss-company-v-customs-authority-on-aircraft-import-duties-and-vat-liability-for-domestic-flight"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2017/swiss-company-v-customs-authority-on-aircraft-import-duties-and-vat-liability-for-domestic-flight"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2016/appellant-v-cantonal-administrative-court-cat-seizure-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2016/appellant-v-cantonal-administrative-court-cat-seizure-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2016/appellant-v-cantonal-administrative-court-cat-seizure-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2016/appellant-v-cantonal-administrative-court-cat-seizure-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2016/appellant-v-cantonal-administrative-court-cat-seizure-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2016/appellant-v-cantonal-administrative-court-cat-seizure-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2014/kosovan-national-s-residence-permit-extension-denied-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2014/kosovan-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2014/kosovan-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2014/kosovan-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2014/kosovan-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2014/kosovan-national-s-residence-permit-extension-denied-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2013/philippine-national-v-federal-office-for-migration-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2013/philippine-national-v-federal-office-for-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2013/philippine-national-v-federal-office-for-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2013/philippine-national-v-federal-office-for-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2013/philippine-national-v-federal-office-for-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2013/philippine-national-v-federal-office-for-migration-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2012/criminal-record-bars-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2012/criminal-record-bars-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2012/criminal-record-bars-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2012/criminal-record-bars-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2012/criminal-record-bars-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2012/criminal-record-bars-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2011/energy-companies-v-elcom-grid-tariffs-and-capital-costs-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2011/energy-companies-v-elcom-grid-tariffs-and-capital-costs-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2011/energy-companies-v-elcom-grid-tariffs-and-capital-costs-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2011/energy-companies-v-elcom-grid-tariffs-and-capital-costs-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2011/energy-companies-v-elcom-grid-tariffs-and-capital-costs-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2011/energy-companies-v-elcom-grid-tariffs-and-capital-costs-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2010/ivorian-national-domiciled-in-switzerland-denied-residence-permit-renewal-after-separation-due-to-insufficient-proof-of-domestic-violence-and-unstable-new-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2010/ivorian-national-domiciled-in-switzerland-denied-residence-permit-renewal-after-separation-due-to-insufficient-proof-of-domestic-violence-and-unstable-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2010/ivorian-national-domiciled-in-switzerland-denied-residence-permit-renewal-after-separation-due-to-insufficient-proof-of-domestic-violence-and-unstable-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2010/ivorian-national-domiciled-in-switzerland-denied-residence-permit-renewal-after-separation-due-to-insufficient-proof-of-domestic-violence-and-unstable-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2010/ivorian-national-domiciled-in-switzerland-denied-residence-permit-renewal-after-separation-due-to-insufficient-proof-of-domestic-violence-and-unstable-new-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2010/ivorian-national-domiciled-in-switzerland-denied-residence-permit-renewal-after-separation-due-to-insufficient-proof-of-domestic-violence-and-unstable-new-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2008/seized-accounts-compensation-claim-and-procedural-costs-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2008/seized-accounts-compensation-claim-and-procedural-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2008/seized-accounts-compensation-claim-and-procedural-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2008/seized-accounts-compensation-claim-and-procedural-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2008/seized-accounts-compensation-claim-and-procedural-costs-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2008/seized-accounts-compensation-claim-and-procedural-costs-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_25-2007/foreign-national-detention-upheld-due-to-belated-asylum-claim-and-illegal-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2007/foreign-national-detention-upheld-due-to-belated-asylum-claim-and-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_25-2007/foreign-national-detention-upheld-due-to-belated-asylum-claim-and-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_25-2007/foreign-national-detention-upheld-due-to-belated-asylum-claim-and-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_25-2007/foreign-national-detention-upheld-due-to-belated-asylum-claim-and-illegal-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_25-2007/foreign-national-detention-upheld-due-to-belated-asylum-claim-and-illegal-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2024/kosovo-national-s-daughters-deferred-family-reunification-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2024/kosovo-national-s-daughters-deferred-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2024/kosovo-national-s-daughters-deferred-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2024/kosovo-national-s-daughters-deferred-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2024/kosovo-national-s-daughters-deferred-family-reunification-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2024/kosovo-national-s-daughters-deferred-family-reunification-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2023/interpreter-accreditation-denial-upheld-insufficient-constitutional-pleading</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2023/interpreter-accreditation-denial-upheld-insufficient-constitutional-pleading"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2023/interpreter-accreditation-denial-upheld-insufficient-constitutional-pleading"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2023/interpreter-accreditation-denial-upheld-insufficient-constitutional-pleading"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2023/interpreter-accreditation-denial-upheld-insufficient-constitutional-pleading"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2023/interpreter-accreditation-denial-upheld-insufficient-constitutional-pleading"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2022/property-owner-v-local-building-insurance-storm-damage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2022/property-owner-v-local-building-insurance-storm-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2022/property-owner-v-local-building-insurance-storm-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2022/property-owner-v-local-building-insurance-storm-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2022/property-owner-v-local-building-insurance-storm-damage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2022/property-owner-v-local-building-insurance-storm-damage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-convicted-sex-offender-with-history-of-illegal-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-convicted-sex-offender-with-history-of-illegal-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-convicted-sex-offender-with-history-of-illegal-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-convicted-sex-offender-with-history-of-illegal-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-convicted-sex-offender-with-history-of-illegal-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2021/swiss-federal-supreme-court-upholds-denial-of-residence-permit-to-convicted-sex-offender-with-history-of-illegal-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2020/swiss-taxpayer-v-federal-tax-administration-lump-sum-tax-credit-for-german-dividends-2012</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2020/swiss-taxpayer-v-federal-tax-administration-lump-sum-tax-credit-for-german-dividends-2012"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2020/swiss-taxpayer-v-federal-tax-administration-lump-sum-tax-credit-for-german-dividends-2012"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2020/swiss-taxpayer-v-federal-tax-administration-lump-sum-tax-credit-for-german-dividends-2012"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2020/swiss-taxpayer-v-federal-tax-administration-lump-sum-tax-credit-for-german-dividends-2012"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2020/swiss-taxpayer-v-federal-tax-administration-lump-sum-tax-credit-for-german-dividends-2012"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2019/persistent-farm-losses-not-qualifying-as-profit-seeking-enterprise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2019/persistent-farm-losses-not-qualifying-as-profit-seeking-enterprise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2019/persistent-farm-losses-not-qualifying-as-profit-seeking-enterprise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2019/persistent-farm-losses-not-qualifying-as-profit-seeking-enterprise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2019/persistent-farm-losses-not-qualifying-as-profit-seeking-enterprise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2019/persistent-farm-losses-not-qualifying-as-profit-seeking-enterprise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2018/swiss-withholding-tax-refund-denied-due-to-forfeiture-of-three-year-claim-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2018/swiss-withholding-tax-refund-denied-due-to-forfeiture-of-three-year-claim-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2018/swiss-withholding-tax-refund-denied-due-to-forfeiture-of-three-year-claim-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2018/swiss-withholding-tax-refund-denied-due-to-forfeiture-of-three-year-claim-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2018/swiss-withholding-tax-refund-denied-due-to-forfeiture-of-three-year-claim-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2018/swiss-withholding-tax-refund-denied-due-to-forfeiture-of-three-year-claim-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2017/school-director-s-challenge-to-modified-job-description-and-teaching-duties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2017/school-director-s-challenge-to-modified-job-description-and-teaching-duties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2017/school-director-s-challenge-to-modified-job-description-and-teaching-duties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2017/school-director-s-challenge-to-modified-job-description-and-teaching-duties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2017/school-director-s-challenge-to-modified-job-description-and-teaching-duties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2017/school-director-s-challenge-to-modified-job-description-and-teaching-duties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2016/rejection-of-appeal-against-approval-of-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2016/rejection-of-appeal-against-approval-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2016/rejection-of-appeal-against-approval-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2016/rejection-of-appeal-against-approval-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2016/rejection-of-appeal-against-approval-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2016/rejection-of-appeal-against-approval-of-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2014/parent-appeal-for-private-school-funding-for-student-with-visuo-motor-impairment-and-giftedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2014/parent-appeal-for-private-school-funding-for-student-with-visuo-motor-impairment-and-giftedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2014/parent-appeal-for-private-school-funding-for-student-with-visuo-motor-impairment-and-giftedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2014/parent-appeal-for-private-school-funding-for-student-with-visuo-motor-impairment-and-giftedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2014/parent-appeal-for-private-school-funding-for-student-with-visuo-motor-impairment-and-giftedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2014/parent-appeal-for-private-school-funding-for-student-with-visuo-motor-impairment-and-giftedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2013/geneva-and-schwyz-tax-domicile-suspension-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2013/geneva-and-schwyz-tax-domicile-suspension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2013/geneva-and-schwyz-tax-domicile-suspension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2013/geneva-and-schwyz-tax-domicile-suspension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2013/geneva-and-schwyz-tax-domicile-suspension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2013/geneva-and-schwyz-tax-domicile-suspension-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2012/swiss-federal-supreme-court-upholds-residence-permit-revocation-due-to-serious-criminal-conviction-overriding-family-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2012/swiss-federal-supreme-court-upholds-residence-permit-revocation-due-to-serious-criminal-conviction-overriding-family-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2012/swiss-federal-supreme-court-upholds-residence-permit-revocation-due-to-serious-criminal-conviction-overriding-family-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2012/swiss-federal-supreme-court-upholds-residence-permit-revocation-due-to-serious-criminal-conviction-overriding-family-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2012/swiss-federal-supreme-court-upholds-residence-permit-revocation-due-to-serious-criminal-conviction-overriding-family-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2012/swiss-federal-supreme-court-upholds-residence-permit-revocation-due-to-serious-criminal-conviction-overriding-family-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2011/citizen-denied-residence-extension-over-workplace-legality-cantonal-court-remanded-for-insufficient-factual-inquiry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2011/citizen-denied-residence-extension-over-workplace-legality-cantonal-court-remanded-for-insufficient-factual-inquiry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2011/citizen-denied-residence-extension-over-workplace-legality-cantonal-court-remanded-for-insufficient-factual-inquiry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2011/citizen-denied-residence-extension-over-workplace-legality-cantonal-court-remanded-for-insufficient-factual-inquiry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2011/citizen-denied-residence-extension-over-workplace-legality-cantonal-court-remanded-for-insufficient-factual-inquiry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2011/citizen-denied-residence-extension-over-workplace-legality-cantonal-court-remanded-for-insufficient-factual-inquiry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2010/lucerne-detention-extension-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2010/lucerne-detention-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2010/lucerne-detention-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2010/lucerne-detention-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2010/lucerne-detention-extension-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2010/lucerne-detention-extension-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2009/withdrawal-of-appeal-due-to-inability-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2009/withdrawal-of-appeal-due-to-inability-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2009/withdrawal-of-appeal-due-to-inability-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2009/withdrawal-of-appeal-due-to-inability-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2009/withdrawal-of-appeal-due-to-inability-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2009/withdrawal-of-appeal-due-to-inability-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2008/tax-domicile-dispute-and-forfeiture-of-right-to-advance-ruling-on-tax-sovereignty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2008/tax-domicile-dispute-and-forfeiture-of-right-to-advance-ruling-on-tax-sovereignty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2008/tax-domicile-dispute-and-forfeiture-of-right-to-advance-ruling-on-tax-sovereignty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2008/tax-domicile-dispute-and-forfeiture-of-right-to-advance-ruling-on-tax-sovereignty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2008/tax-domicile-dispute-and-forfeiture-of-right-to-advance-ruling-on-tax-sovereignty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2008/tax-domicile-dispute-and-forfeiture-of-right-to-advance-ruling-on-tax-sovereignty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_249-2007/federal-supreme-court-upholds-detention-of-deported-nigerian-national-violating-re-entry-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2007/federal-supreme-court-upholds-detention-of-deported-nigerian-national-violating-re-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_249-2007/federal-supreme-court-upholds-detention-of-deported-nigerian-national-violating-re-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_249-2007/federal-supreme-court-upholds-detention-of-deported-nigerian-national-violating-re-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_249-2007/federal-supreme-court-upholds-detention-of-deported-nigerian-national-violating-re-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_249-2007/federal-supreme-court-upholds-detention-of-deported-nigerian-national-violating-re-entry-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2024/complainant-s-challenge-to-procedural-order-moot-following-final-decision-on-underlying-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2024/complainant-s-challenge-to-procedural-order-moot-following-final-decision-on-underlying-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2024/complainant-s-challenge-to-procedural-order-moot-following-final-decision-on-underlying-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2024/complainant-s-challenge-to-procedural-order-moot-following-final-decision-on-underlying-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2024/complainant-s-challenge-to-procedural-order-moot-following-final-decision-on-underlying-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2024/complainant-s-challenge-to-procedural-order-moot-following-final-decision-on-underlying-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2023/student-assistance-funding-for-master-s-studies-at-eth-zurich</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2023/student-assistance-funding-for-master-s-studies-at-eth-zurich"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2023/student-assistance-funding-for-master-s-studies-at-eth-zurich"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2023/student-assistance-funding-for-master-s-studies-at-eth-zurich"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2023/student-assistance-funding-for-master-s-studies-at-eth-zurich"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2023/student-assistance-funding-for-master-s-studies-at-eth-zurich"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2022/democratic-republic-of-congo-citizen-v-switzerland-expulsion-due-to-social-welfare-dependency-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2022/democratic-republic-of-congo-citizen-v-switzerland-expulsion-due-to-social-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2022/democratic-republic-of-congo-citizen-v-switzerland-expulsion-due-to-social-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2022/democratic-republic-of-congo-citizen-v-switzerland-expulsion-due-to-social-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2022/democratic-republic-of-congo-citizen-v-switzerland-expulsion-due-to-social-welfare-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2022/democratic-republic-of-congo-citizen-v-switzerland-expulsion-due-to-social-welfare-dependency-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2021/revocation-of-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2021/revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2021/revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2021/revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2021/revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2021/revocation-of-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2020/revocation-of-permanent-residence-permit-based-on-extensive-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2020/revocation-of-permanent-residence-permit-based-on-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2020/revocation-of-permanent-residence-permit-based-on-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2020/revocation-of-permanent-residence-permit-based-on-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2020/revocation-of-permanent-residence-permit-based-on-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2020/revocation-of-permanent-residence-permit-based-on-extensive-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2019/spouse-of-swiss-citizen-denied-residence-permit-renewal-after-divorce-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2019/spouse-of-swiss-citizen-denied-residence-permit-renewal-after-divorce-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2019/spouse-of-swiss-citizen-denied-residence-permit-renewal-after-divorce-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2019/spouse-of-swiss-citizen-denied-residence-permit-renewal-after-divorce-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2019/spouse-of-swiss-citizen-denied-residence-permit-renewal-after-divorce-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2019/spouse-of-swiss-citizen-denied-residence-permit-renewal-after-divorce-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2018/taxpayer-revision-of-administrative-penalties-denied-due-to-wife-s-inaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2018/taxpayer-revision-of-administrative-penalties-denied-due-to-wife-s-inaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2018/taxpayer-revision-of-administrative-penalties-denied-due-to-wife-s-inaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2018/taxpayer-revision-of-administrative-penalties-denied-due-to-wife-s-inaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2018/taxpayer-revision-of-administrative-penalties-denied-due-to-wife-s-inaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2018/taxpayer-revision-of-administrative-penalties-denied-due-to-wife-s-inaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2017/principal-s-mandatory-teaching-duties-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2017/principal-s-mandatory-teaching-duties-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2017/principal-s-mandatory-teaching-duties-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2017/principal-s-mandatory-teaching-duties-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2017/principal-s-mandatory-teaching-duties-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2017/principal-s-mandatory-teaching-duties-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2015/taxpayer-pension-fund-payout-preferential-tax-rate-independent-of-fund-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2015/taxpayer-pension-fund-payout-preferential-tax-rate-independent-of-fund-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2015/taxpayer-pension-fund-payout-preferential-tax-rate-independent-of-fund-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2015/taxpayer-pension-fund-payout-preferential-tax-rate-independent-of-fund-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2015/taxpayer-pension-fund-payout-preferential-tax-rate-independent-of-fund-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2015/taxpayer-pension-fund-payout-preferential-tax-rate-independent-of-fund-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2014/cuban-national-v-switzerland-expulsion-upheld-despite-post-marital-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2014/cuban-national-v-switzerland-expulsion-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2014/cuban-national-v-switzerland-expulsion-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2014/cuban-national-v-switzerland-expulsion-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2014/cuban-national-v-switzerland-expulsion-upheld-despite-post-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2014/cuban-national-v-switzerland-expulsion-upheld-despite-post-marital-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2013/revocation-of-settlement-permit-due-to-sham-first-marriage-denial-of-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2013/revocation-of-settlement-permit-due-to-sham-first-marriage-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2013/revocation-of-settlement-permit-due-to-sham-first-marriage-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2013/revocation-of-settlement-permit-due-to-sham-first-marriage-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2013/revocation-of-settlement-permit-due-to-sham-first-marriage-denial-of-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2013/revocation-of-settlement-permit-due-to-sham-first-marriage-denial-of-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2012/turkish-national-s-residence-permit-refusal-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2012/turkish-national-s-residence-permit-refusal-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2012/turkish-national-s-residence-permit-refusal-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2012/turkish-national-s-residence-permit-refusal-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2012/turkish-national-s-residence-permit-refusal-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2012/turkish-national-s-residence-permit-refusal-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2011/bidder-withdraws-supply-contract-appeal-ordered-to-pay-indemnity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2011/bidder-withdraws-supply-contract-appeal-ordered-to-pay-indemnity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2011/bidder-withdraws-supply-contract-appeal-ordered-to-pay-indemnity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2011/bidder-withdraws-supply-contract-appeal-ordered-to-pay-indemnity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2011/bidder-withdraws-supply-contract-appeal-ordered-to-pay-indemnity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2011/bidder-withdraws-supply-contract-appeal-ordered-to-pay-indemnity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2010/tax-assessment-of-perpetual-building-rights-payments-interim-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2010/tax-assessment-of-perpetual-building-rights-payments-interim-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2010/tax-assessment-of-perpetual-building-rights-payments-interim-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2010/tax-assessment-of-perpetual-building-rights-payments-interim-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2010/tax-assessment-of-perpetual-building-rights-payments-interim-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2010/tax-assessment-of-perpetual-building-rights-payments-interim-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2009/brazilian-national-s-attempt-to-obtain-residence-permit-based-on-marriage-denied-due-to-insufficient-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2009/brazilian-national-s-attempt-to-obtain-residence-permit-based-on-marriage-denied-due-to-insufficient-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2009/brazilian-national-s-attempt-to-obtain-residence-permit-based-on-marriage-denied-due-to-insufficient-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2009/brazilian-national-s-attempt-to-obtain-residence-permit-based-on-marriage-denied-due-to-insufficient-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2009/brazilian-national-s-attempt-to-obtain-residence-permit-based-on-marriage-denied-due-to-insufficient-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2009/brazilian-national-s-attempt-to-obtain-residence-permit-based-on-marriage-denied-due-to-insufficient-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2008/angolan-national-v-switzerland-refusal-of-residence-permit-for-non-custodial-father-lacking-close-ties-and-irreproachable-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2008/angolan-national-v-switzerland-refusal-of-residence-permit-for-non-custodial-father-lacking-close-ties-and-irreproachable-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2008/angolan-national-v-switzerland-refusal-of-residence-permit-for-non-custodial-father-lacking-close-ties-and-irreproachable-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2008/angolan-national-v-switzerland-refusal-of-residence-permit-for-non-custodial-father-lacking-close-ties-and-irreproachable-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2008/angolan-national-v-switzerland-refusal-of-residence-permit-for-non-custodial-father-lacking-close-ties-and-irreproachable-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2008/angolan-national-v-switzerland-refusal-of-residence-permit-for-non-custodial-father-lacking-close-ties-and-irreproachable-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_248-2007/parties-failure-to-challenge-procedural-ruling-in-insurance-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2007/parties-failure-to-challenge-procedural-ruling-in-insurance-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_248-2007/parties-failure-to-challenge-procedural-ruling-in-insurance-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_248-2007/parties-failure-to-challenge-procedural-ruling-in-insurance-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_248-2007/parties-failure-to-challenge-procedural-ruling-in-insurance-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_248-2007/parties-failure-to-challenge-procedural-ruling-in-insurance-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2023/appeal-challenging-refusal-of-residence-permit-renewal-and-expulsion-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2023/appeal-challenging-refusal-of-residence-permit-renewal-and-expulsion-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2023/appeal-challenging-refusal-of-residence-permit-renewal-and-expulsion-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2023/appeal-challenging-refusal-of-residence-permit-renewal-and-expulsion-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2023/appeal-challenging-refusal-of-residence-permit-renewal-and-expulsion-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2023/appeal-challenging-refusal-of-residence-permit-renewal-and-expulsion-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2022/federal-supreme-court-ruling-on-indemnification-for-legal-costs-in-successful-complaint-procedures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2022/federal-supreme-court-ruling-on-indemnification-for-legal-costs-in-successful-complaint-procedures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2022/federal-supreme-court-ruling-on-indemnification-for-legal-costs-in-successful-complaint-procedures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2022/federal-supreme-court-ruling-on-indemnification-for-legal-costs-in-successful-complaint-procedures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2022/federal-supreme-court-ruling-on-indemnification-for-legal-costs-in-successful-complaint-procedures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2022/federal-supreme-court-ruling-on-indemnification-for-legal-costs-in-successful-complaint-procedures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2021/tax-domicile-dispute-bern-vs-st-gallen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2021/tax-domicile-dispute-bern-vs-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2021/tax-domicile-dispute-bern-vs-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2021/tax-domicile-dispute-bern-vs-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2021/tax-domicile-dispute-bern-vs-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2021/tax-domicile-dispute-bern-vs-st-gallen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2020/aargau-tax-dispute-agricultural-land-sale-and-invalidity-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2020/aargau-tax-dispute-agricultural-land-sale-and-invalidity-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2020/aargau-tax-dispute-agricultural-land-sale-and-invalidity-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2020/aargau-tax-dispute-agricultural-land-sale-and-invalidity-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2020/aargau-tax-dispute-agricultural-land-sale-and-invalidity-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2020/aargau-tax-dispute-agricultural-land-sale-and-invalidity-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2019/taxpayer-appeal-on-municipal-tax-waiver-denied-for-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2019/taxpayer-appeal-on-municipal-tax-waiver-denied-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2019/taxpayer-appeal-on-municipal-tax-waiver-denied-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2019/taxpayer-appeal-on-municipal-tax-waiver-denied-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2019/taxpayer-appeal-on-municipal-tax-waiver-denied-for-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2019/taxpayer-appeal-on-municipal-tax-waiver-denied-for-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2018/parents-v-school-board-appeal-regarding-student-placement-in-special-class</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2018/parents-v-school-board-appeal-regarding-student-placement-in-special-class"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2018/parents-v-school-board-appeal-regarding-student-placement-in-special-class"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2018/parents-v-school-board-appeal-regarding-student-placement-in-special-class"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2018/parents-v-school-board-appeal-regarding-student-placement-in-special-class"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2018/parents-v-school-board-appeal-regarding-student-placement-in-special-class"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2017/principal-s-appeal-against-modified-job-description-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2017/principal-s-appeal-against-modified-job-description-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2017/principal-s-appeal-against-modified-job-description-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2017/principal-s-appeal-against-modified-job-description-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2017/principal-s-appeal-against-modified-job-description-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2017/principal-s-appeal-against-modified-job-description-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2016/taxpayer-appeal-timeliness-on-supplementary-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2016/taxpayer-appeal-timeliness-on-supplementary-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2016/taxpayer-appeal-timeliness-on-supplementary-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2016/taxpayer-appeal-timeliness-on-supplementary-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2016/taxpayer-appeal-timeliness-on-supplementary-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2016/taxpayer-appeal-timeliness-on-supplementary-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2015/revocation-of-settlement-permit-for-convicted-sexual-offender-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2015/revocation-of-settlement-permit-for-convicted-sexual-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2015/revocation-of-settlement-permit-for-convicted-sexual-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2015/revocation-of-settlement-permit-for-convicted-sexual-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2015/revocation-of-settlement-permit-for-convicted-sexual-offender-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2015/revocation-of-settlement-permit-for-convicted-sexual-offender-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2014/attorney-sanctioned-for-aggressive-correspondence-with-administrative-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2014/attorney-sanctioned-for-aggressive-correspondence-with-administrative-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2014/attorney-sanctioned-for-aggressive-correspondence-with-administrative-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2014/attorney-sanctioned-for-aggressive-correspondence-with-administrative-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2014/attorney-sanctioned-for-aggressive-correspondence-with-administrative-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2014/attorney-sanctioned-for-aggressive-correspondence-with-administrative-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2013/georgian-national-v-switzerland-appeal-moot-due-to-release-from-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2013/georgian-national-v-switzerland-appeal-moot-due-to-release-from-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2013/georgian-national-v-switzerland-appeal-moot-due-to-release-from-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2013/georgian-national-v-switzerland-appeal-moot-due-to-release-from-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2013/georgian-national-v-switzerland-appeal-moot-due-to-release-from-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2013/georgian-national-v-switzerland-appeal-moot-due-to-release-from-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2012/children-s-family-reunification-with-settlement-permit-holder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2012/children-s-family-reunification-with-settlement-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2012/children-s-family-reunification-with-settlement-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2012/children-s-family-reunification-with-settlement-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2012/children-s-family-reunification-with-settlement-permit-holder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2012/children-s-family-reunification-with-settlement-permit-holder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2010/attorney-sanctioned-for-fee-non-transparency-and-document-mishandling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2010/attorney-sanctioned-for-fee-non-transparency-and-document-mishandling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2010/attorney-sanctioned-for-fee-non-transparency-and-document-mishandling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2010/attorney-sanctioned-for-fee-non-transparency-and-document-mishandling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2010/attorney-sanctioned-for-fee-non-transparency-and-document-mishandling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2010/attorney-sanctioned-for-fee-non-transparency-and-document-mishandling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2009/abuse-of-rights-in-marriage-for-immigration-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2009/abuse-of-rights-in-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2009/abuse-of-rights-in-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2009/abuse-of-rights-in-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2009/abuse-of-rights-in-marriage-for-immigration-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2009/abuse-of-rights-in-marriage-for-immigration-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2008/federal-office-v-company-regarding-advance-cost-payment-in-telecommunications-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2008/federal-office-v-company-regarding-advance-cost-payment-in-telecommunications-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2008/federal-office-v-company-regarding-advance-cost-payment-in-telecommunications-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2008/federal-office-v-company-regarding-advance-cost-payment-in-telecommunications-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2008/federal-office-v-company-regarding-advance-cost-payment-in-telecommunications-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2008/federal-office-v-company-regarding-advance-cost-payment-in-telecommunications-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_247-2007/student-v-university-third-examination-attempt-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2007/student-v-university-third-examination-attempt-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_247-2007/student-v-university-third-examination-attempt-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_247-2007/student-v-university-third-examination-attempt-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_247-2007/student-v-university-third-examination-attempt-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_247-2007/student-v-university-third-examination-attempt-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2024/electricity-provider-cost-obligation-for-new-connections-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2024/electricity-provider-cost-obligation-for-new-connections-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2024/electricity-provider-cost-obligation-for-new-connections-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2024/electricity-provider-cost-obligation-for-new-connections-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2024/electricity-provider-cost-obligation-for-new-connections-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2024/electricity-provider-cost-obligation-for-new-connections-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2023/landowner-challenge-to-mandatory-district-heating-network-connection-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2023/landowner-challenge-to-mandatory-district-heating-network-connection-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2023/landowner-challenge-to-mandatory-district-heating-network-connection-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2023/landowner-challenge-to-mandatory-district-heating-network-connection-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2023/landowner-challenge-to-mandatory-district-heating-network-connection-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2023/landowner-challenge-to-mandatory-district-heating-network-connection-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2022/ukrainian-violinist-denied-residence-permit-extension-for-lack-of-stable-de-facto-union-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2022/ukrainian-violinist-denied-residence-permit-extension-for-lack-of-stable-de-facto-union-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2022/ukrainian-violinist-denied-residence-permit-extension-for-lack-of-stable-de-facto-union-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2022/ukrainian-violinist-denied-residence-permit-extension-for-lack-of-stable-de-facto-union-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2022/ukrainian-violinist-denied-residence-permit-extension-for-lack-of-stable-de-facto-union-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2022/ukrainian-violinist-denied-residence-permit-extension-for-lack-of-stable-de-facto-union-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2021/nigerian-national-v-switzerland-denial-of-residency-permit-and-advance-cost-waiver-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2021/nigerian-national-v-switzerland-denial-of-residency-permit-and-advance-cost-waiver-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2021/nigerian-national-v-switzerland-denial-of-residency-permit-and-advance-cost-waiver-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2021/nigerian-national-v-switzerland-denial-of-residency-permit-and-advance-cost-waiver-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2021/nigerian-national-v-switzerland-denial-of-residency-permit-and-advance-cost-waiver-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2021/nigerian-national-v-switzerland-denial-of-residency-permit-and-advance-cost-waiver-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2020/waste-disposal-company-v-cantonal-revocation-and-suspension-of-operating-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2020/waste-disposal-company-v-cantonal-revocation-and-suspension-of-operating-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2020/waste-disposal-company-v-cantonal-revocation-and-suspension-of-operating-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2020/waste-disposal-company-v-cantonal-revocation-and-suspension-of-operating-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2020/waste-disposal-company-v-cantonal-revocation-and-suspension-of-operating-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2020/waste-disposal-company-v-cantonal-revocation-and-suspension-of-operating-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2019/swiss-federal-court-upholds-expulsion-of-serbian-national-for-fraudulent-entry-under-fma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2019/swiss-federal-court-upholds-expulsion-of-serbian-national-for-fraudulent-entry-under-fma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2019/swiss-federal-court-upholds-expulsion-of-serbian-national-for-fraudulent-entry-under-fma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2019/swiss-federal-court-upholds-expulsion-of-serbian-national-for-fraudulent-entry-under-fma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2019/swiss-federal-court-upholds-expulsion-of-serbian-national-for-fraudulent-entry-under-fma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2019/swiss-federal-court-upholds-expulsion-of-serbian-national-for-fraudulent-entry-under-fma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2018/revocation-of-permanent-residence-for-concealing-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2018/revocation-of-permanent-residence-for-concealing-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2018/revocation-of-permanent-residence-for-concealing-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2018/revocation-of-permanent-residence-for-concealing-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2018/revocation-of-permanent-residence-for-concealing-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2018/revocation-of-permanent-residence-for-concealing-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2017/school-director-v-cantonal-court-suspensive-effect-and-procedural-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2017/school-director-v-cantonal-court-suspensive-effect-and-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2017/school-director-v-cantonal-court-suspensive-effect-and-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2017/school-director-v-cantonal-court-suspensive-effect-and-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2017/school-director-v-cantonal-court-suspensive-effect-and-procedural-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2017/school-director-v-cantonal-court-suspensive-effect-and-procedural-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2016/german-company-fails-to-pay-minimum-wage-for-posted-construction-worker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2016/german-company-fails-to-pay-minimum-wage-for-posted-construction-worker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2016/german-company-fails-to-pay-minimum-wage-for-posted-construction-worker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2016/german-company-fails-to-pay-minimum-wage-for-posted-construction-worker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2016/german-company-fails-to-pay-minimum-wage-for-posted-construction-worker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2016/german-company-fails-to-pay-minimum-wage-for-posted-construction-worker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2015/rejection-of-free-legal-aid-for-futile-administrative-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2015/rejection-of-free-legal-aid-for-futile-administrative-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2015/rejection-of-free-legal-aid-for-futile-administrative-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2015/rejection-of-free-legal-aid-for-futile-administrative-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2015/rejection-of-free-legal-aid-for-futile-administrative-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2015/rejection-of-free-legal-aid-for-futile-administrative-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2014/federal-supreme-court-upholds-rejection-of-challenge-to-unformalized-barracks-use-for-asylum-center</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2014/federal-supreme-court-upholds-rejection-of-challenge-to-unformalized-barracks-use-for-asylum-center"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2014/federal-supreme-court-upholds-rejection-of-challenge-to-unformalized-barracks-use-for-asylum-center"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2014/federal-supreme-court-upholds-rejection-of-challenge-to-unformalized-barracks-use-for-asylum-center"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2014/federal-supreme-court-upholds-rejection-of-challenge-to-unformalized-barracks-use-for-asylum-center"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2014/federal-supreme-court-upholds-rejection-of-challenge-to-unformalized-barracks-use-for-asylum-center"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2012/russian-national-v-expulsion-order-based-on-revoked-marriage-based-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2012/russian-national-v-expulsion-order-based-on-revoked-marriage-based-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2012/russian-national-v-expulsion-order-based-on-revoked-marriage-based-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2012/russian-national-v-expulsion-order-based-on-revoked-marriage-based-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2012/russian-national-v-expulsion-order-based-on-revoked-marriage-based-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2012/russian-national-v-expulsion-order-based-on-revoked-marriage-based-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2011/watchman-denied-firearm-permit-due-to-lack-of-employer-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2011/watchman-denied-firearm-permit-due-to-lack-of-employer-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2011/watchman-denied-firearm-permit-due-to-lack-of-employer-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2011/watchman-denied-firearm-permit-due-to-lack-of-employer-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2011/watchman-denied-firearm-permit-due-to-lack-of-employer-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2011/watchman-denied-firearm-permit-due-to-lack-of-employer-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2010/dental-prosthetists-vat-liability-for-prosthesis-deliveries</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2010/dental-prosthetists-vat-liability-for-prosthesis-deliveries"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2010/dental-prosthetists-vat-liability-for-prosthesis-deliveries"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2010/dental-prosthetists-vat-liability-for-prosthesis-deliveries"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2010/dental-prosthetists-vat-liability-for-prosthesis-deliveries"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2010/dental-prosthetists-vat-liability-for-prosthesis-deliveries"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2009/canton-of-vaud-v-flat-rate-fees-for-antenna-cell-field-surveillance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2009/canton-of-vaud-v-flat-rate-fees-for-antenna-cell-field-surveillance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2009/canton-of-vaud-v-flat-rate-fees-for-antenna-cell-field-surveillance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2009/canton-of-vaud-v-flat-rate-fees-for-antenna-cell-field-surveillance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2009/canton-of-vaud-v-flat-rate-fees-for-antenna-cell-field-surveillance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2009/canton-of-vaud-v-flat-rate-fees-for-antenna-cell-field-surveillance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2008/macedonian-national-v-non-renewal-of-residence-permit-due-to-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2008/macedonian-national-v-non-renewal-of-residence-permit-due-to-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2008/macedonian-national-v-non-renewal-of-residence-permit-due-to-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2008/macedonian-national-v-non-renewal-of-residence-permit-due-to-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2008/macedonian-national-v-non-renewal-of-residence-permit-due-to-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2008/macedonian-national-v-non-renewal-of-residence-permit-due-to-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_246-2007/mother-s-drc-national-son-s-residence-permit-appeal-dismissed-upon-attaining-majority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2007/mother-s-drc-national-son-s-residence-permit-appeal-dismissed-upon-attaining-majority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_246-2007/mother-s-drc-national-son-s-residence-permit-appeal-dismissed-upon-attaining-majority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_246-2007/mother-s-drc-national-son-s-residence-permit-appeal-dismissed-upon-attaining-majority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_246-2007/mother-s-drc-national-son-s-residence-permit-appeal-dismissed-upon-attaining-majority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_246-2007/mother-s-drc-national-son-s-residence-permit-appeal-dismissed-upon-attaining-majority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2025/federal-supreme-court-upholds-revocation-of-eu-efta-residence-permit-for-north-macedonian-national-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2025/federal-supreme-court-upholds-revocation-of-eu-efta-residence-permit-for-north-macedonian-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2025/federal-supreme-court-upholds-revocation-of-eu-efta-residence-permit-for-north-macedonian-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2025/federal-supreme-court-upholds-revocation-of-eu-efta-residence-permit-for-north-macedonian-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2025/federal-supreme-court-upholds-revocation-of-eu-efta-residence-permit-for-north-macedonian-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2025/federal-supreme-court-upholds-revocation-of-eu-efta-residence-permit-for-north-macedonian-national-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2024/north-macedonian-national-s-appeal-against-residence-permit-refusal-inadmissible-due-to-lack-of-legal-basis-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2024/north-macedonian-national-s-appeal-against-residence-permit-refusal-inadmissible-due-to-lack-of-legal-basis-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2024/north-macedonian-national-s-appeal-against-residence-permit-refusal-inadmissible-due-to-lack-of-legal-basis-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2024/north-macedonian-national-s-appeal-against-residence-permit-refusal-inadmissible-due-to-lack-of-legal-basis-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2024/north-macedonian-national-s-appeal-against-residence-permit-refusal-inadmissible-due-to-lack-of-legal-basis-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2024/north-macedonian-national-s-appeal-against-residence-permit-refusal-inadmissible-due-to-lack-of-legal-basis-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2023/federal-supreme-court-rejects-appeal-on-covid-19-cultural-aid-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2023/federal-supreme-court-rejects-appeal-on-covid-19-cultural-aid-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2023/federal-supreme-court-rejects-appeal-on-covid-19-cultural-aid-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2023/federal-supreme-court-rejects-appeal-on-covid-19-cultural-aid-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2023/federal-supreme-court-rejects-appeal-on-covid-19-cultural-aid-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2023/federal-supreme-court-rejects-appeal-on-covid-19-cultural-aid-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2022/federal-supreme-court-upholds-real-estate-gains-tax-on-co-ownership-transfer-lacking-open-succession</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2022/federal-supreme-court-upholds-real-estate-gains-tax-on-co-ownership-transfer-lacking-open-succession"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2022/federal-supreme-court-upholds-real-estate-gains-tax-on-co-ownership-transfer-lacking-open-succession"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2022/federal-supreme-court-upholds-real-estate-gains-tax-on-co-ownership-transfer-lacking-open-succession"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2022/federal-supreme-court-upholds-real-estate-gains-tax-on-co-ownership-transfer-lacking-open-succession"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2022/federal-supreme-court-upholds-real-estate-gains-tax-on-co-ownership-transfer-lacking-open-succession"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2020/company-name-v-federal-administrative-court-cost-advance-payment-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2020/company-name-v-federal-administrative-court-cost-advance-payment-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2020/company-name-v-federal-administrative-court-cost-advance-payment-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2020/company-name-v-federal-administrative-court-cost-advance-payment-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2020/company-name-v-federal-administrative-court-cost-advance-payment-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2020/company-name-v-federal-administrative-court-cost-advance-payment-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2019/tax-reassessment-revision-denied-due-to-lack-of-genuine-new-evidence-and-applicability-of-oral-hearing-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2019/tax-reassessment-revision-denied-due-to-lack-of-genuine-new-evidence-and-applicability-of-oral-hearing-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2019/tax-reassessment-revision-denied-due-to-lack-of-genuine-new-evidence-and-applicability-of-oral-hearing-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2019/tax-reassessment-revision-denied-due-to-lack-of-genuine-new-evidence-and-applicability-of-oral-hearing-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2019/tax-reassessment-revision-denied-due-to-lack-of-genuine-new-evidence-and-applicability-of-oral-hearing-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2019/tax-reassessment-revision-denied-due-to-lack-of-genuine-new-evidence-and-applicability-of-oral-hearing-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2018/pension-foundation-v-swiss-confederation-prescription-period-for-damages-claim-against-supervisory-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2018/pension-foundation-v-swiss-confederation-prescription-period-for-damages-claim-against-supervisory-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2018/pension-foundation-v-swiss-confederation-prescription-period-for-damages-claim-against-supervisory-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2018/pension-foundation-v-swiss-confederation-prescription-period-for-damages-claim-against-supervisory-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2018/pension-foundation-v-swiss-confederation-prescription-period-for-damages-claim-against-supervisory-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2018/pension-foundation-v-swiss-confederation-prescription-period-for-damages-claim-against-supervisory-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2017/school-director-appeal-on-duty-modification-and-suspensory-effect-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2017/school-director-appeal-on-duty-modification-and-suspensory-effect-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2017/school-director-appeal-on-duty-modification-and-suspensory-effect-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2017/school-director-appeal-on-duty-modification-and-suspensory-effect-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2017/school-director-appeal-on-duty-modification-and-suspensory-effect-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2017/school-director-appeal-on-duty-modification-and-suspensory-effect-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2016/challenge-to-refusal-of-deadline-extension-in-agricultural-payment-appeal-dismissed-for-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2016/challenge-to-refusal-of-deadline-extension-in-agricultural-payment-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2016/challenge-to-refusal-of-deadline-extension-in-agricultural-payment-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2016/challenge-to-refusal-of-deadline-extension-in-agricultural-payment-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2016/challenge-to-refusal-of-deadline-extension-in-agricultural-payment-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2016/challenge-to-refusal-of-deadline-extension-in-agricultural-payment-appeal-dismissed-for-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2015/teacher-s-appeal-against-failure-in-university-program-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2015/teacher-s-appeal-against-failure-in-university-program-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2015/teacher-s-appeal-against-failure-in-university-program-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2015/teacher-s-appeal-against-failure-in-university-program-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2015/teacher-s-appeal-against-failure-in-university-program-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2015/teacher-s-appeal-against-failure-in-university-program-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2014/federal-supreme-court-upholds-c-permit-revocation-for-severe-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2014/federal-supreme-court-upholds-c-permit-revocation-for-severe-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2014/federal-supreme-court-upholds-c-permit-revocation-for-severe-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2014/federal-supreme-court-upholds-c-permit-revocation-for-severe-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2014/federal-supreme-court-upholds-c-permit-revocation-for-severe-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2014/federal-supreme-court-upholds-c-permit-revocation-for-severe-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2013/tax-assessment-appeal-inadmissibility-due-to-defective-filing-and-late-submission-from-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2013/tax-assessment-appeal-inadmissibility-due-to-defective-filing-and-late-submission-from-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2013/tax-assessment-appeal-inadmissibility-due-to-defective-filing-and-late-submission-from-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2013/tax-assessment-appeal-inadmissibility-due-to-defective-filing-and-late-submission-from-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2013/tax-assessment-appeal-inadmissibility-due-to-defective-filing-and-late-submission-from-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2013/tax-assessment-appeal-inadmissibility-due-to-defective-filing-and-late-submission-from-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2012/macedonian-nationals-permit-non-renewal-and-expulsion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2012/macedonian-nationals-permit-non-renewal-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2012/macedonian-nationals-permit-non-renewal-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2012/macedonian-nationals-permit-non-renewal-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2012/macedonian-nationals-permit-non-renewal-and-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2012/macedonian-nationals-permit-non-renewal-and-expulsion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2011/federal-supreme-court-upholds-denial-of-residence-permit-for-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2011/federal-supreme-court-upholds-denial-of-residence-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2011/federal-supreme-court-upholds-denial-of-residence-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2011/federal-supreme-court-upholds-denial-of-residence-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2011/federal-supreme-court-upholds-denial-of-residence-permit-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2011/federal-supreme-court-upholds-denial-of-residence-permit-for-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2010/taxation-of-retrospective-pension-lump-sum-versus-reimbursement-to-social-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2010/taxation-of-retrospective-pension-lump-sum-versus-reimbursement-to-social-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2010/taxation-of-retrospective-pension-lump-sum-versus-reimbursement-to-social-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2010/taxation-of-retrospective-pension-lump-sum-versus-reimbursement-to-social-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2010/taxation-of-retrospective-pension-lump-sum-versus-reimbursement-to-social-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2010/taxation-of-retrospective-pension-lump-sum-versus-reimbursement-to-social-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2009/taxation-of-lump-sum-pension-payment-upon-change-of-canton-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2009/taxation-of-lump-sum-pension-payment-upon-change-of-canton-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2009/taxation-of-lump-sum-pension-payment-upon-change-of-canton-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2009/taxation-of-lump-sum-pension-payment-upon-change-of-canton-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2009/taxation-of-lump-sum-pension-payment-upon-change-of-canton-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2009/taxation-of-lump-sum-pension-payment-upon-change-of-canton-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2008/turkish-national-s-acquired-right-to-residency-after-divorce-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2008/turkish-national-s-acquired-right-to-residency-after-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2008/turkish-national-s-acquired-right-to-residency-after-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2008/turkish-national-s-acquired-right-to-residency-after-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2008/turkish-national-s-acquired-right-to-residency-after-divorce-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2008/turkish-national-s-acquired-right-to-residency-after-divorce-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_245-2007/publisher-v-postal-service-refund-of-surcharges-and-denial-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2007/publisher-v-postal-service-refund-of-surcharges-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_245-2007/publisher-v-postal-service-refund-of-surcharges-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_245-2007/publisher-v-postal-service-refund-of-surcharges-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_245-2007/publisher-v-postal-service-refund-of-surcharges-and-denial-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_245-2007/publisher-v-postal-service-refund-of-surcharges-and-denial-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2025/federal-supreme-court-decision-on-zurich-educational-grant-claim-based-on-prior-vocational-training</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2025/federal-supreme-court-decision-on-zurich-educational-grant-claim-based-on-prior-vocational-training"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2025/federal-supreme-court-decision-on-zurich-educational-grant-claim-based-on-prior-vocational-training"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2025/federal-supreme-court-decision-on-zurich-educational-grant-claim-based-on-prior-vocational-training"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2025/federal-supreme-court-decision-on-zurich-educational-grant-claim-based-on-prior-vocational-training"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2025/federal-supreme-court-decision-on-zurich-educational-grant-claim-based-on-prior-vocational-training"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2024/federal-supreme-court-dismisses-appeal-lacking-legal-interest-in-fee-reimbursement-correspondence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2024/federal-supreme-court-dismisses-appeal-lacking-legal-interest-in-fee-reimbursement-correspondence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2024/federal-supreme-court-dismisses-appeal-lacking-legal-interest-in-fee-reimbursement-correspondence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2024/federal-supreme-court-dismisses-appeal-lacking-legal-interest-in-fee-reimbursement-correspondence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2024/federal-supreme-court-dismisses-appeal-lacking-legal-interest-in-fee-reimbursement-correspondence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2024/federal-supreme-court-dismisses-appeal-lacking-legal-interest-in-fee-reimbursement-correspondence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2023/restaurant-sanctions-appeal-regarding-covid-19-violations-and-new-evidence-in-administrative-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2023/restaurant-sanctions-appeal-regarding-covid-19-violations-and-new-evidence-in-administrative-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2023/restaurant-sanctions-appeal-regarding-covid-19-violations-and-new-evidence-in-administrative-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2023/restaurant-sanctions-appeal-regarding-covid-19-violations-and-new-evidence-in-administrative-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2023/restaurant-sanctions-appeal-regarding-covid-19-violations-and-new-evidence-in-administrative-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2023/restaurant-sanctions-appeal-regarding-covid-19-violations-and-new-evidence-in-administrative-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2022/competition-authority-v-drug-information-providers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2022/competition-authority-v-drug-information-providers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2022/competition-authority-v-drug-information-providers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2022/competition-authority-v-drug-information-providers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2022/competition-authority-v-drug-information-providers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2022/competition-authority-v-drug-information-providers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2021/nightclub-terrace-authorization-and-freedom-of-economic-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2021/nightclub-terrace-authorization-and-freedom-of-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2021/nightclub-terrace-authorization-and-freedom-of-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2021/nightclub-terrace-authorization-and-freedom-of-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2021/nightclub-terrace-authorization-and-freedom-of-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2021/nightclub-terrace-authorization-and-freedom-of-economic-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2020/swiss-federal-supreme-court-upholds-denial-of-additional-equivalence-credits-for-pharmaceutical-sciences-studies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2020/swiss-federal-supreme-court-upholds-denial-of-additional-equivalence-credits-for-pharmaceutical-sciences-studies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2020/swiss-federal-supreme-court-upholds-denial-of-additional-equivalence-credits-for-pharmaceutical-sciences-studies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2020/swiss-federal-supreme-court-upholds-denial-of-additional-equivalence-credits-for-pharmaceutical-sciences-studies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2020/swiss-federal-supreme-court-upholds-denial-of-additional-equivalence-credits-for-pharmaceutical-sciences-studies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2020/swiss-federal-supreme-court-upholds-denial-of-additional-equivalence-credits-for-pharmaceutical-sciences-studies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2019/extension-of-residence-permit-for-long-term-resident-refugee-upheld-against-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2019/extension-of-residence-permit-for-long-term-resident-refugee-upheld-against-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2019/extension-of-residence-permit-for-long-term-resident-refugee-upheld-against-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2019/extension-of-residence-permit-for-long-term-resident-refugee-upheld-against-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2019/extension-of-residence-permit-for-long-term-resident-refugee-upheld-against-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2019/extension-of-residence-permit-for-long-term-resident-refugee-upheld-against-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2018/cantonal-notary-suspension-upheld-due-to-excessive-submission-length-despite-instructions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2018/cantonal-notary-suspension-upheld-due-to-excessive-submission-length-despite-instructions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2018/cantonal-notary-suspension-upheld-due-to-excessive-submission-length-despite-instructions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2018/cantonal-notary-suspension-upheld-due-to-excessive-submission-length-despite-instructions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2018/cantonal-notary-suspension-upheld-due-to-excessive-submission-length-despite-instructions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2018/cantonal-notary-suspension-upheld-due-to-excessive-submission-length-despite-instructions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2017/director-s-appeal-against-mandated-teaching-duties-and-suspension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2017/director-s-appeal-against-mandated-teaching-duties-and-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2017/director-s-appeal-against-mandated-teaching-duties-and-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2017/director-s-appeal-against-mandated-teaching-duties-and-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2017/director-s-appeal-against-mandated-teaching-duties-and-suspension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2017/director-s-appeal-against-mandated-teaching-duties-and-suspension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2016/refusal-of-residence-permit-exception-haertefall-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2016/refusal-of-residence-permit-exception-haertefall-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2016/refusal-of-residence-permit-exception-haertefall-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2016/refusal-of-residence-permit-exception-haertefall-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2016/refusal-of-residence-permit-exception-haertefall-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2016/refusal-of-residence-permit-exception-haertefall-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2015/thai-national-v-switzerland-residence-permit-renewal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2015/thai-national-v-switzerland-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2015/thai-national-v-switzerland-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2015/thai-national-v-switzerland-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2015/thai-national-v-switzerland-residence-permit-renewal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2015/thai-national-v-switzerland-residence-permit-renewal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2014/sewer-usage-fee-causality-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2014/sewer-usage-fee-causality-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2014/sewer-usage-fee-causality-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2014/sewer-usage-fee-causality-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2014/sewer-usage-fee-causality-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2014/sewer-usage-fee-causality-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2011/romanian-prostitute-s-residence-permit-renewal-denied-due-to-local-establishment-law-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2011/romanian-prostitute-s-residence-permit-renewal-denied-due-to-local-establishment-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2011/romanian-prostitute-s-residence-permit-renewal-denied-due-to-local-establishment-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2011/romanian-prostitute-s-residence-permit-renewal-denied-due-to-local-establishment-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2011/romanian-prostitute-s-residence-permit-renewal-denied-due-to-local-establishment-law-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2011/romanian-prostitute-s-residence-permit-renewal-denied-due-to-local-establishment-law-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2010/deportee-denied-residence-permit-extension-following-marriage-of-convenience-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2010/deportee-denied-residence-permit-extension-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2010/deportee-denied-residence-permit-extension-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2010/deportee-denied-residence-permit-extension-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2010/deportee-denied-residence-permit-extension-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2010/deportee-denied-residence-permit-extension-following-marriage-of-convenience-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2009/asylum-seeker-s-compensation-claim-time-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2009/asylum-seeker-s-compensation-claim-time-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2009/asylum-seeker-s-compensation-claim-time-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2009/asylum-seeker-s-compensation-claim-time-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2009/asylum-seeker-s-compensation-claim-time-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2009/asylum-seeker-s-compensation-claim-time-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2008/law-graduate-scholarship-duration-dispute-university-of-basel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2008/law-graduate-scholarship-duration-dispute-university-of-basel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2008/law-graduate-scholarship-duration-dispute-university-of-basel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2008/law-graduate-scholarship-duration-dispute-university-of-basel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2008/law-graduate-scholarship-duration-dispute-university-of-basel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2008/law-graduate-scholarship-duration-dispute-university-of-basel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_244-2007/publishing-company-v-national-postal-service-procedural-delay-and-good-faith</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2007/publishing-company-v-national-postal-service-procedural-delay-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_244-2007/publishing-company-v-national-postal-service-procedural-delay-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_244-2007/publishing-company-v-national-postal-service-procedural-delay-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_244-2007/publishing-company-v-national-postal-service-procedural-delay-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_244-2007/publishing-company-v-national-postal-service-procedural-delay-and-good-faith"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2025/complainant-v-swiss-broadcasting-corporation-srg-on-content-moderation-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2025/complainant-v-swiss-broadcasting-corporation-srg-on-content-moderation-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2025/complainant-v-swiss-broadcasting-corporation-srg-on-content-moderation-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2025/complainant-v-swiss-broadcasting-corporation-srg-on-content-moderation-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2025/complainant-v-swiss-broadcasting-corporation-srg-on-content-moderation-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2025/complainant-v-swiss-broadcasting-corporation-srg-on-content-moderation-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2024/notary-fined-for-breach-of-professional-secrecy-via-land-register-access</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2024/notary-fined-for-breach-of-professional-secrecy-via-land-register-access"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2024/notary-fined-for-breach-of-professional-secrecy-via-land-register-access"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2024/notary-fined-for-breach-of-professional-secrecy-via-land-register-access"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2024/notary-fined-for-breach-of-professional-secrecy-via-land-register-access"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2024/notary-fined-for-breach-of-professional-secrecy-via-land-register-access"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2023/family-residence-permit-refusal-upheld-due-to-insufficient-motivation-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2023/family-residence-permit-refusal-upheld-due-to-insufficient-motivation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2023/family-residence-permit-refusal-upheld-due-to-insufficient-motivation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2023/family-residence-permit-refusal-upheld-due-to-insufficient-motivation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2023/family-residence-permit-refusal-upheld-due-to-insufficient-motivation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2023/family-residence-permit-refusal-upheld-due-to-insufficient-motivation-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2022/applicant-v-switzerland-deportation-of-long-term-resident-upheld-despite-family-ties-due-to-criminal-history-and-public-expense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2022/applicant-v-switzerland-deportation-of-long-term-resident-upheld-despite-family-ties-due-to-criminal-history-and-public-expense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2022/applicant-v-switzerland-deportation-of-long-term-resident-upheld-despite-family-ties-due-to-criminal-history-and-public-expense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2022/applicant-v-switzerland-deportation-of-long-term-resident-upheld-despite-family-ties-due-to-criminal-history-and-public-expense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2022/applicant-v-switzerland-deportation-of-long-term-resident-upheld-despite-family-ties-due-to-criminal-history-and-public-expense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2022/applicant-v-switzerland-deportation-of-long-term-resident-upheld-despite-family-ties-due-to-criminal-history-and-public-expense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2021/mother-s-right-to-residency-for-reverse-family-reunification-based-on-close-mother-son-bond</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2021/mother-s-right-to-residency-for-reverse-family-reunification-based-on-close-mother-son-bond"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2021/mother-s-right-to-residency-for-reverse-family-reunification-based-on-close-mother-son-bond"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2021/mother-s-right-to-residency-for-reverse-family-reunification-based-on-close-mother-son-bond"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2021/mother-s-right-to-residency-for-reverse-family-reunification-based-on-close-mother-son-bond"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2021/mother-s-right-to-residency-for-reverse-family-reunification-based-on-close-mother-son-bond"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2020/attorney-discipline-for-diligence-violations-and-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2020/attorney-discipline-for-diligence-violations-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2020/attorney-discipline-for-diligence-violations-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2020/attorney-discipline-for-diligence-violations-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2020/attorney-discipline-for-diligence-violations-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2020/attorney-discipline-for-diligence-violations-and-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2019/german-national-s-residence-permit-revocation-upheld-due-to-unsubstantiated-change-in-status-and-receipt-of-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2019/german-national-s-residence-permit-revocation-upheld-due-to-unsubstantiated-change-in-status-and-receipt-of-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2019/german-national-s-residence-permit-revocation-upheld-due-to-unsubstantiated-change-in-status-and-receipt-of-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2019/german-national-s-residence-permit-revocation-upheld-due-to-unsubstantiated-change-in-status-and-receipt-of-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2019/german-national-s-residence-permit-revocation-upheld-due-to-unsubstantiated-change-in-status-and-receipt-of-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2019/german-national-s-residence-permit-revocation-upheld-due-to-unsubstantiated-change-in-status-and-receipt-of-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2018/algerian-national-v-state-regarding-detention-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2018/algerian-national-v-state-regarding-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2018/algerian-national-v-state-regarding-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2018/algerian-national-v-state-regarding-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2018/algerian-national-v-state-regarding-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2018/algerian-national-v-state-regarding-detention-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2017/principal-s-challenge-to-mandated-teaching-duties-and-suspension-of-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2017/principal-s-challenge-to-mandated-teaching-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2017/principal-s-challenge-to-mandated-teaching-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2017/principal-s-challenge-to-mandated-teaching-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2017/principal-s-challenge-to-mandated-teaching-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2017/principal-s-challenge-to-mandated-teaching-duties-and-suspension-of-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2016/detention-pending-deportation-of-iraqi-national-after-prison-sentence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2016/detention-pending-deportation-of-iraqi-national-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2016/detention-pending-deportation-of-iraqi-national-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2016/detention-pending-deportation-of-iraqi-national-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2016/detention-pending-deportation-of-iraqi-national-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2016/detention-pending-deportation-of-iraqi-national-after-prison-sentence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2015/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-due-to-loss-of-financial-self-sufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2015/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-due-to-loss-of-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2015/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-due-to-loss-of-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2015/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-due-to-loss-of-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2015/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-due-to-loss-of-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2015/swiss-federal-supreme-court-upholds-revocation-of-residence-permits-due-to-loss-of-financial-self-sufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2014/company-and-director-v-customs-authority-right-to-be-heard-on-financial-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2014/company-and-director-v-customs-authority-right-to-be-heard-on-financial-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2014/company-and-director-v-customs-authority-right-to-be-heard-on-financial-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2014/company-and-director-v-customs-authority-right-to-be-heard-on-financial-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2014/company-and-director-v-customs-authority-right-to-be-heard-on-financial-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2014/company-and-director-v-customs-authority-right-to-be-heard-on-financial-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2013/tax-deduction-for-pension-buy-in-voided-due-to-near-immediate-capital-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2013/tax-deduction-for-pension-buy-in-voided-due-to-near-immediate-capital-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2013/tax-deduction-for-pension-buy-in-voided-due-to-near-immediate-capital-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2013/tax-deduction-for-pension-buy-in-voided-due-to-near-immediate-capital-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2013/tax-deduction-for-pension-buy-in-voided-due-to-near-immediate-capital-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2013/tax-deduction-for-pension-buy-in-voided-due-to-near-immediate-capital-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2012/asset-management-firm-denied-blanket-depreciation-reserve-for-marketable-securities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2012/asset-management-firm-denied-blanket-depreciation-reserve-for-marketable-securities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2012/asset-management-firm-denied-blanket-depreciation-reserve-for-marketable-securities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2012/asset-management-firm-denied-blanket-depreciation-reserve-for-marketable-securities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2012/asset-management-firm-denied-blanket-depreciation-reserve-for-marketable-securities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2012/asset-management-firm-denied-blanket-depreciation-reserve-for-marketable-securities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2011/zurich-taxpayer-real-estate-gains-allocation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2011/zurich-taxpayer-real-estate-gains-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2011/zurich-taxpayer-real-estate-gains-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2011/zurich-taxpayer-real-estate-gains-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2011/zurich-taxpayer-real-estate-gains-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2011/zurich-taxpayer-real-estate-gains-allocation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2010/moroccan-national-s-residence-permit-refusal-and-expulsion-upheld-due-to-lack-of-cohabitation-abuse-of-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2010/moroccan-national-s-residence-permit-refusal-and-expulsion-upheld-due-to-lack-of-cohabitation-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2010/moroccan-national-s-residence-permit-refusal-and-expulsion-upheld-due-to-lack-of-cohabitation-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2010/moroccan-national-s-residence-permit-refusal-and-expulsion-upheld-due-to-lack-of-cohabitation-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2010/moroccan-national-s-residence-permit-refusal-and-expulsion-upheld-due-to-lack-of-cohabitation-abuse-of-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2010/moroccan-national-s-residence-permit-refusal-and-expulsion-upheld-due-to-lack-of-cohabitation-abuse-of-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2009/swiss-supreme-court-upholds-denial-of-residence-permit-in-sham-marriage-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2009/swiss-supreme-court-upholds-denial-of-residence-permit-in-sham-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2009/swiss-supreme-court-upholds-denial-of-residence-permit-in-sham-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2009/swiss-supreme-court-upholds-denial-of-residence-permit-in-sham-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2009/swiss-supreme-court-upholds-denial-of-residence-permit-in-sham-marriage-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2009/swiss-supreme-court-upholds-denial-of-residence-permit-in-sham-marriage-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2008/foreign-national-v-authorities-revocation-of-residence-permit-based-on-concealment-of-extramarital-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2008/foreign-national-v-authorities-revocation-of-residence-permit-based-on-concealment-of-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2008/foreign-national-v-authorities-revocation-of-residence-permit-based-on-concealment-of-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2008/foreign-national-v-authorities-revocation-of-residence-permit-based-on-concealment-of-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2008/foreign-national-v-authorities-revocation-of-residence-permit-based-on-concealment-of-extramarital-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2008/foreign-national-v-authorities-revocation-of-residence-permit-based-on-concealment-of-extramarital-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_243-2007/student-radiology-diploma-denial-appeal-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2007/student-radiology-diploma-denial-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_243-2007/student-radiology-diploma-denial-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_243-2007/student-radiology-diploma-denial-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_243-2007/student-radiology-diploma-denial-appeal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_243-2007/student-radiology-diploma-denial-appeal-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2024/union-standing-in-administrative-appeal-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2024/union-standing-in-administrative-appeal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2024/union-standing-in-administrative-appeal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2024/union-standing-in-administrative-appeal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2024/union-standing-in-administrative-appeal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2024/union-standing-in-administrative-appeal-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2023/applicant-v-cantonal-administrative-court-grading-of-apprenticeship-exam</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2023/applicant-v-cantonal-administrative-court-grading-of-apprenticeship-exam"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2023/applicant-v-cantonal-administrative-court-grading-of-apprenticeship-exam"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2023/applicant-v-cantonal-administrative-court-grading-of-apprenticeship-exam"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2023/applicant-v-cantonal-administrative-court-grading-of-apprenticeship-exam"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2023/applicant-v-cantonal-administrative-court-grading-of-apprenticeship-exam"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2022/taxpayer-appeal-dismissed-for-failure-to-pay-advance-on-costs-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2022/taxpayer-appeal-dismissed-for-failure-to-pay-advance-on-costs-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2022/taxpayer-appeal-dismissed-for-failure-to-pay-advance-on-costs-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2022/taxpayer-appeal-dismissed-for-failure-to-pay-advance-on-costs-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2022/taxpayer-appeal-dismissed-for-failure-to-pay-advance-on-costs-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2022/taxpayer-appeal-dismissed-for-failure-to-pay-advance-on-costs-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2021/federal-supreme-court-ruling-on-appealability-of-cost-decisions-in-remand-orders</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2021/federal-supreme-court-ruling-on-appealability-of-cost-decisions-in-remand-orders"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2021/federal-supreme-court-ruling-on-appealability-of-cost-decisions-in-remand-orders"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2021/federal-supreme-court-ruling-on-appealability-of-cost-decisions-in-remand-orders"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2021/federal-supreme-court-ruling-on-appealability-of-cost-decisions-in-remand-orders"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2021/federal-supreme-court-ruling-on-appealability-of-cost-decisions-in-remand-orders"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2020/federal-tax-court-rules-on-deductibility-of-comprehensive-renovation-costs-as-maintenance-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2020/federal-tax-court-rules-on-deductibility-of-comprehensive-renovation-costs-as-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2020/federal-tax-court-rules-on-deductibility-of-comprehensive-renovation-costs-as-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2020/federal-tax-court-rules-on-deductibility-of-comprehensive-renovation-costs-as-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2020/federal-tax-court-rules-on-deductibility-of-comprehensive-renovation-costs-as-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2020/federal-tax-court-rules-on-deductibility-of-comprehensive-renovation-costs-as-maintenance-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2019/taxpayer-appeal-regarding-expired-right-to-tax-and-violation-of-right-to-be-heard-in-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2019/taxpayer-appeal-regarding-expired-right-to-tax-and-violation-of-right-to-be-heard-in-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2019/taxpayer-appeal-regarding-expired-right-to-tax-and-violation-of-right-to-be-heard-in-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2019/taxpayer-appeal-regarding-expired-right-to-tax-and-violation-of-right-to-be-heard-in-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2019/taxpayer-appeal-regarding-expired-right-to-tax-and-violation-of-right-to-be-heard-in-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2019/taxpayer-appeal-regarding-expired-right-to-tax-and-violation-of-right-to-be-heard-in-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2018/federal-tax-administration-v-taxpayer-dependant-support-deduction-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2018/federal-tax-administration-v-taxpayer-dependant-support-deduction-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2018/federal-tax-administration-v-taxpayer-dependant-support-deduction-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2018/federal-tax-administration-v-taxpayer-dependant-support-deduction-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2018/federal-tax-administration-v-taxpayer-dependant-support-deduction-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2018/federal-tax-administration-v-taxpayer-dependant-support-deduction-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2017/director-s-challenge-to-mandatory-teaching-duties-in-employment-modification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2017/director-s-challenge-to-mandatory-teaching-duties-in-employment-modification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2017/director-s-challenge-to-mandatory-teaching-duties-in-employment-modification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2017/director-s-challenge-to-mandatory-teaching-duties-in-employment-modification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2017/director-s-challenge-to-mandatory-teaching-duties-in-employment-modification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2017/director-s-challenge-to-mandatory-teaching-duties-in-employment-modification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2016/retail-company-v-cantonal-labour-inspection-and-union-mandatory-light-break-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2016/retail-company-v-cantonal-labour-inspection-and-union-mandatory-light-break-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2016/retail-company-v-cantonal-labour-inspection-and-union-mandatory-light-break-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2016/retail-company-v-cantonal-labour-inspection-and-union-mandatory-light-break-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2016/retail-company-v-cantonal-labour-inspection-and-union-mandatory-light-break-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2016/retail-company-v-cantonal-labour-inspection-and-union-mandatory-light-break-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2015/mongolian-national-v-removal-detention-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2015/mongolian-national-v-removal-detention-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2015/mongolian-national-v-removal-detention-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2015/mongolian-national-v-removal-detention-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2015/mongolian-national-v-removal-detention-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2015/mongolian-national-v-removal-detention-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2014/nieces-inheritance-tax-rate-dispute-over-conditional-testamentary-disposition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2014/nieces-inheritance-tax-rate-dispute-over-conditional-testamentary-disposition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2014/nieces-inheritance-tax-rate-dispute-over-conditional-testamentary-disposition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2014/nieces-inheritance-tax-rate-dispute-over-conditional-testamentary-disposition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2014/nieces-inheritance-tax-rate-dispute-over-conditional-testamentary-disposition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2014/nieces-inheritance-tax-rate-dispute-over-conditional-testamentary-disposition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2013/taxpayer-v-state-gift-tax-evasion-and-presumption-of-innocence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2013/taxpayer-v-state-gift-tax-evasion-and-presumption-of-innocence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2013/taxpayer-v-state-gift-tax-evasion-and-presumption-of-innocence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2013/taxpayer-v-state-gift-tax-evasion-and-presumption-of-innocence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2013/taxpayer-v-state-gift-tax-evasion-and-presumption-of-innocence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2013/taxpayer-v-state-gift-tax-evasion-and-presumption-of-innocence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2012/refusal-to-hear-appeal-due-to-failure-to-pay-costs-or-substantiate-legal-aid-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2012/refusal-to-hear-appeal-due-to-failure-to-pay-costs-or-substantiate-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2012/refusal-to-hear-appeal-due-to-failure-to-pay-costs-or-substantiate-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2012/refusal-to-hear-appeal-due-to-failure-to-pay-costs-or-substantiate-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2012/refusal-to-hear-appeal-due-to-failure-to-pay-costs-or-substantiate-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2012/refusal-to-hear-appeal-due-to-failure-to-pay-costs-or-substantiate-legal-aid-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2011/revocation-of-residence-permit-for-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2011/revocation-of-residence-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2011/revocation-of-residence-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2011/revocation-of-residence-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2011/revocation-of-residence-permit-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2011/revocation-of-residence-permit-for-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2010/father-s-appeal-on-2001-child-support-deduction-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2010/father-s-appeal-on-2001-child-support-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2010/father-s-appeal-on-2001-child-support-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2010/father-s-appeal-on-2001-child-support-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2010/father-s-appeal-on-2001-child-support-deduction-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2010/father-s-appeal-on-2001-child-support-deduction-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2009/thai-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-based-on-dissolved-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2009/thai-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-based-on-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2009/thai-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-based-on-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2009/thai-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-based-on-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2009/thai-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-based-on-dissolved-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2009/thai-national-v-switzerland-abuse-of-rights-in-residence-permit-extension-based-on-dissolved-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_242-2008/inadmissibility-of-appeal-due-to-unpaid-advance-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2008/inadmissibility-of-appeal-due-to-unpaid-advance-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_242-2008/inadmissibility-of-appeal-due-to-unpaid-advance-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_242-2008/inadmissibility-of-appeal-due-to-unpaid-advance-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_242-2008/inadmissibility-of-appeal-due-to-unpaid-advance-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_242-2008/inadmissibility-of-appeal-due-to-unpaid-advance-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2024/guinean-national-loses-settlement-permit-due-to-insufficient-physical-presence-despite-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2024/guinean-national-loses-settlement-permit-due-to-insufficient-physical-presence-despite-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2024/guinean-national-loses-settlement-permit-due-to-insufficient-physical-presence-despite-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2024/guinean-national-loses-settlement-permit-due-to-insufficient-physical-presence-despite-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2024/guinean-national-loses-settlement-permit-due-to-insufficient-physical-presence-despite-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2024/guinean-national-loses-settlement-permit-due-to-insufficient-physical-presence-despite-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2023/kosovan-family-deportation-upheld-lack-of-legal-status-and-insufficient-grounds-for-article-8-echr-or-article-3-echr-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2023/kosovan-family-deportation-upheld-lack-of-legal-status-and-insufficient-grounds-for-article-8-echr-or-article-3-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2023/kosovan-family-deportation-upheld-lack-of-legal-status-and-insufficient-grounds-for-article-8-echr-or-article-3-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2023/kosovan-family-deportation-upheld-lack-of-legal-status-and-insufficient-grounds-for-article-8-echr-or-article-3-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2023/kosovan-family-deportation-upheld-lack-of-legal-status-and-insufficient-grounds-for-article-8-echr-or-article-3-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2023/kosovan-family-deportation-upheld-lack-of-legal-status-and-insufficient-grounds-for-article-8-echr-or-article-3-echr-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2022/tourist-tax-extension-request-vs-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2022/tourist-tax-extension-request-vs-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2022/tourist-tax-extension-request-vs-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2022/tourist-tax-extension-request-vs-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2022/tourist-tax-extension-request-vs-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2022/tourist-tax-extension-request-vs-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2021/foreign-nationals-residence-permit-extension-refusal-upheld-due-to-father-s-legitimation-card-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2021/foreign-nationals-residence-permit-extension-refusal-upheld-due-to-father-s-legitimation-card-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2021/foreign-nationals-residence-permit-extension-refusal-upheld-due-to-father-s-legitimation-card-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2021/foreign-nationals-residence-permit-extension-refusal-upheld-due-to-father-s-legitimation-card-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2021/foreign-nationals-residence-permit-extension-refusal-upheld-due-to-father-s-legitimation-card-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2021/foreign-nationals-residence-permit-extension-refusal-upheld-due-to-father-s-legitimation-card-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2020/beninese-national-s-residence-permit-extension-appeal-dismissed-for-formal-defects-and-lack-of-diligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2020/beninese-national-s-residence-permit-extension-appeal-dismissed-for-formal-defects-and-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2020/beninese-national-s-residence-permit-extension-appeal-dismissed-for-formal-defects-and-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2020/beninese-national-s-residence-permit-extension-appeal-dismissed-for-formal-defects-and-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2020/beninese-national-s-residence-permit-extension-appeal-dismissed-for-formal-defects-and-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2020/beninese-national-s-residence-permit-extension-appeal-dismissed-for-formal-defects-and-lack-of-diligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2019/taxpayer-vs-ticino-tax-authority-prescription-and-right-to-be-heard-in-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2019/taxpayer-vs-ticino-tax-authority-prescription-and-right-to-be-heard-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2019/taxpayer-vs-ticino-tax-authority-prescription-and-right-to-be-heard-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2019/taxpayer-vs-ticino-tax-authority-prescription-and-right-to-be-heard-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2019/taxpayer-vs-ticino-tax-authority-prescription-and-right-to-be-heard-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2019/taxpayer-vs-ticino-tax-authority-prescription-and-right-to-be-heard-in-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2018/turkish-national-v-switzerland-denial-of-post-marital-hardship-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2018/turkish-national-v-switzerland-denial-of-post-marital-hardship-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2018/turkish-national-v-switzerland-denial-of-post-marital-hardship-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2018/turkish-national-v-switzerland-denial-of-post-marital-hardship-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2018/turkish-national-v-switzerland-denial-of-post-marital-hardship-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2018/turkish-national-v-switzerland-denial-of-post-marital-hardship-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2017/director-s-appeal-against-modified-job-duties-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2017/director-s-appeal-against-modified-job-duties-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2017/director-s-appeal-against-modified-job-duties-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2017/director-s-appeal-against-modified-job-duties-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2017/director-s-appeal-against-modified-job-duties-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2017/director-s-appeal-against-modified-job-duties-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2016/switzerland-v-france-scope-of-judicial-review-in-international-tax-information-exchange</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2016/switzerland-v-france-scope-of-judicial-review-in-international-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2016/switzerland-v-france-scope-of-judicial-review-in-international-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2016/switzerland-v-france-scope-of-judicial-review-in-international-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2016/switzerland-v-france-scope-of-judicial-review-in-international-tax-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2016/switzerland-v-france-scope-of-judicial-review-in-international-tax-information-exchange"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2015/federal-supreme-court-remands-case-over-suit-against-wrong-public-entity-in-landslide-damages-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2015/federal-supreme-court-remands-case-over-suit-against-wrong-public-entity-in-landslide-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2015/federal-supreme-court-remands-case-over-suit-against-wrong-public-entity-in-landslide-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2015/federal-supreme-court-remands-case-over-suit-against-wrong-public-entity-in-landslide-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2015/federal-supreme-court-remands-case-over-suit-against-wrong-public-entity-in-landslide-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2015/federal-supreme-court-remands-case-over-suit-against-wrong-public-entity-in-landslide-damages-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2013/taxpayer-appeal-lapse-due-to-late-submission-of-appeal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2013/taxpayer-appeal-lapse-due-to-late-submission-of-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2013/taxpayer-appeal-lapse-due-to-late-submission-of-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2013/taxpayer-appeal-lapse-due-to-late-submission-of-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2013/taxpayer-appeal-lapse-due-to-late-submission-of-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2013/taxpayer-appeal-lapse-due-to-late-submission-of-appeal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2012/public-tender-exclusion-upheld-for-failure-to-sign-safety-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2012/public-tender-exclusion-upheld-for-failure-to-sign-safety-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2012/public-tender-exclusion-upheld-for-failure-to-sign-safety-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2012/public-tender-exclusion-upheld-for-failure-to-sign-safety-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2012/public-tender-exclusion-upheld-for-failure-to-sign-safety-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2012/public-tender-exclusion-upheld-for-failure-to-sign-safety-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2011/macedonian-national-expulsion-due-to-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2011/macedonian-national-expulsion-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2011/macedonian-national-expulsion-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2011/macedonian-national-expulsion-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2011/macedonian-national-expulsion-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2011/macedonian-national-expulsion-due-to-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2010/share-acquisition-tax-assessment-reformatio-in-peius</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2010/share-acquisition-tax-assessment-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2010/share-acquisition-tax-assessment-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2010/share-acquisition-tax-assessment-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2010/share-acquisition-tax-assessment-reformatio-in-peius"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2010/share-acquisition-tax-assessment-reformatio-in-peius"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2009/kosovar-national-s-settlement-permit-denial-based-on-abusive-reliance-on-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2009/kosovar-national-s-settlement-permit-denial-based-on-abusive-reliance-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2009/kosovar-national-s-settlement-permit-denial-based-on-abusive-reliance-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2009/kosovar-national-s-settlement-permit-denial-based-on-abusive-reliance-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2009/kosovar-national-s-settlement-permit-denial-based-on-abusive-reliance-on-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2009/kosovar-national-s-settlement-permit-denial-based-on-abusive-reliance-on-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2008/federal-tribunal-upholds-rejection-of-legal-aid-request-for-salaried-foundation-lawyer-in-residency-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2008/federal-tribunal-upholds-rejection-of-legal-aid-request-for-salaried-foundation-lawyer-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2008/federal-tribunal-upholds-rejection-of-legal-aid-request-for-salaried-foundation-lawyer-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2008/federal-tribunal-upholds-rejection-of-legal-aid-request-for-salaried-foundation-lawyer-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2008/federal-tribunal-upholds-rejection-of-legal-aid-request-for-salaried-foundation-lawyer-in-residency-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2008/federal-tribunal-upholds-rejection-of-legal-aid-request-for-salaried-foundation-lawyer-in-residency-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_241-2007/egyptian-national-v-canton-permanent-residence-permit-and-marriage-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2007/egyptian-national-v-canton-permanent-residence-permit-and-marriage-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_241-2007/egyptian-national-v-canton-permanent-residence-permit-and-marriage-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_241-2007/egyptian-national-v-canton-permanent-residence-permit-and-marriage-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_241-2007/egyptian-national-v-canton-permanent-residence-permit-and-marriage-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_241-2007/egyptian-national-v-canton-permanent-residence-permit-and-marriage-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2024/portuguese-pensioner-s-residency-denied-over-reliance-on-social-assistance-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2024/portuguese-pensioner-s-residency-denied-over-reliance-on-social-assistance-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2024/portuguese-pensioner-s-residency-denied-over-reliance-on-social-assistance-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2024/portuguese-pensioner-s-residency-denied-over-reliance-on-social-assistance-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2024/portuguese-pensioner-s-residency-denied-over-reliance-on-social-assistance-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2024/portuguese-pensioner-s-residency-denied-over-reliance-on-social-assistance-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2023/cantonal-employment-office-appeal-inadmissible-due-to-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2023/cantonal-employment-office-appeal-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2023/cantonal-employment-office-appeal-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2023/cantonal-employment-office-appeal-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2023/cantonal-employment-office-appeal-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2023/cantonal-employment-office-appeal-inadmissible-due-to-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2022/notary-fine-for-failing-to-verify-shareholder-presence-despite-prior-knowledge-of-ownership-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2022/notary-fine-for-failing-to-verify-shareholder-presence-despite-prior-knowledge-of-ownership-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2022/notary-fine-for-failing-to-verify-shareholder-presence-despite-prior-knowledge-of-ownership-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2022/notary-fine-for-failing-to-verify-shareholder-presence-despite-prior-knowledge-of-ownership-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2022/notary-fine-for-failing-to-verify-shareholder-presence-despite-prior-knowledge-of-ownership-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2022/notary-fine-for-failing-to-verify-shareholder-presence-despite-prior-knowledge-of-ownership-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2021/federal-supreme-court-v-careless-withholding-tax-refund-forfeiture</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2021/federal-supreme-court-v-careless-withholding-tax-refund-forfeiture"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2021/federal-supreme-court-v-careless-withholding-tax-refund-forfeiture"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2021/federal-supreme-court-v-careless-withholding-tax-refund-forfeiture"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2021/federal-supreme-court-v-careless-withholding-tax-refund-forfeiture"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2021/federal-supreme-court-v-careless-withholding-tax-refund-forfeiture"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2020/taxation-of-liquidation-gain-from-land-sale-timing-of-conversion-from-business-to-private-assets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2020/taxation-of-liquidation-gain-from-land-sale-timing-of-conversion-from-business-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2020/taxation-of-liquidation-gain-from-land-sale-timing-of-conversion-from-business-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2020/taxation-of-liquidation-gain-from-land-sale-timing-of-conversion-from-business-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2020/taxation-of-liquidation-gain-from-land-sale-timing-of-conversion-from-business-to-private-assets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2020/taxation-of-liquidation-gain-from-land-sale-timing-of-conversion-from-business-to-private-assets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2019/appeal-on-scholarship-grant-inadmissibility-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2019/appeal-on-scholarship-grant-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2019/appeal-on-scholarship-grant-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2019/appeal-on-scholarship-grant-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2019/appeal-on-scholarship-grant-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2019/appeal-on-scholarship-grant-inadmissibility-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2018/federal-supreme-court-dismisses-appeal-lacking-legal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2018/federal-supreme-court-dismisses-appeal-lacking-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2018/federal-supreme-court-dismisses-appeal-lacking-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2018/federal-supreme-court-dismisses-appeal-lacking-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2018/federal-supreme-court-dismisses-appeal-lacking-legal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2018/federal-supreme-court-dismisses-appeal-lacking-legal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2017/resident-s-vat-refund-claim-on-radio-and-television-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2017/resident-s-vat-refund-claim-on-radio-and-television-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2017/resident-s-vat-refund-claim-on-radio-and-television-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2017/resident-s-vat-refund-claim-on-radio-and-television-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2017/resident-s-vat-refund-claim-on-radio-and-television-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2017/resident-s-vat-refund-claim-on-radio-and-television-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2015/claimant-v-city-regarding-state-liability-and-refusal-of-legal-aid-for-remaining-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2015/claimant-v-city-regarding-state-liability-and-refusal-of-legal-aid-for-remaining-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2015/claimant-v-city-regarding-state-liability-and-refusal-of-legal-aid-for-remaining-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2015/claimant-v-city-regarding-state-liability-and-refusal-of-legal-aid-for-remaining-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2015/claimant-v-city-regarding-state-liability-and-refusal-of-legal-aid-for-remaining-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2015/claimant-v-city-regarding-state-liability-and-refusal-of-legal-aid-for-remaining-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2014/company-v-tax-authority-validity-of-retroactive-tax-assessment-for-pension-contribution-misclassification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2014/company-v-tax-authority-validity-of-retroactive-tax-assessment-for-pension-contribution-misclassification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2014/company-v-tax-authority-validity-of-retroactive-tax-assessment-for-pension-contribution-misclassification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2014/company-v-tax-authority-validity-of-retroactive-tax-assessment-for-pension-contribution-misclassification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2014/company-v-tax-authority-validity-of-retroactive-tax-assessment-for-pension-contribution-misclassification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2014/company-v-tax-authority-validity-of-retroactive-tax-assessment-for-pension-contribution-misclassification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2012/afghan-national-residence-permit-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2012/afghan-national-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2012/afghan-national-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2012/afghan-national-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2012/afghan-national-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2012/afghan-national-residence-permit-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2011/taxpayers-barred-from-reclaiming-previously-finalized-business-loss-through-carryforward</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2011/taxpayers-barred-from-reclaiming-previously-finalized-business-loss-through-carryforward"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2011/taxpayers-barred-from-reclaiming-previously-finalized-business-loss-through-carryforward"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2011/taxpayers-barred-from-reclaiming-previously-finalized-business-loss-through-carryforward"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2011/taxpayers-barred-from-reclaiming-previously-finalized-business-loss-through-carryforward"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2011/taxpayers-barred-from-reclaiming-previously-finalized-business-loss-through-carryforward"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2010/taxpayer-buy-in-withdrawal-sequence-constitutes-tax-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2010/taxpayer-buy-in-withdrawal-sequence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2010/taxpayer-buy-in-withdrawal-sequence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2010/taxpayer-buy-in-withdrawal-sequence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2010/taxpayer-buy-in-withdrawal-sequence-constitutes-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2010/taxpayer-buy-in-withdrawal-sequence-constitutes-tax-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2009/mother-s-belated-family-reunification-request-for-adult-son-rejected-due-to-voluntary-separation-and-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2009/mother-s-belated-family-reunification-request-for-adult-son-rejected-due-to-voluntary-separation-and-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2009/mother-s-belated-family-reunification-request-for-adult-son-rejected-due-to-voluntary-separation-and-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2009/mother-s-belated-family-reunification-request-for-adult-son-rejected-due-to-voluntary-separation-and-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2009/mother-s-belated-family-reunification-request-for-adult-son-rejected-due-to-voluntary-separation-and-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2009/mother-s-belated-family-reunification-request-for-adult-son-rejected-due-to-voluntary-separation-and-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2008/algerian-national-deportation-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2008/algerian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2008/algerian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2008/algerian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2008/algerian-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2008/algerian-national-deportation-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_240-2007/pakistani-national-v-switzerland-residence-permit-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2007/pakistani-national-v-switzerland-residence-permit-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_240-2007/pakistani-national-v-switzerland-residence-permit-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_240-2007/pakistani-national-v-switzerland-residence-permit-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_240-2007/pakistani-national-v-switzerland-residence-permit-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_240-2007/pakistani-national-v-switzerland-residence-permit-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2025/north-macedonia-citizen-v-switzerland-sham-marriage-and-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2025/north-macedonia-citizen-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2025/north-macedonia-citizen-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2025/north-macedonia-citizen-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2025/north-macedonia-citizen-v-switzerland-sham-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2025/north-macedonia-citizen-v-switzerland-sham-marriage-and-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2024/nitrous-oxide-balloon-sales-ban-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2024/nitrous-oxide-balloon-sales-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2024/nitrous-oxide-balloon-sales-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2024/nitrous-oxide-balloon-sales-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2024/nitrous-oxide-balloon-sales-ban-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2024/nitrous-oxide-balloon-sales-ban-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2023/mother-and-daughters-appeal-for-hardship-residence-permit-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2023/mother-and-daughters-appeal-for-hardship-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2023/mother-and-daughters-appeal-for-hardship-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2023/mother-and-daughters-appeal-for-hardship-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2023/mother-and-daughters-appeal-for-hardship-residence-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2023/mother-and-daughters-appeal-for-hardship-residence-permit-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2022/asylum-seeker-fails-to-challenge-residence-assignment-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2022/asylum-seeker-fails-to-challenge-residence-assignment-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2022/asylum-seeker-fails-to-challenge-residence-assignment-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2022/asylum-seeker-fails-to-challenge-residence-assignment-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2022/asylum-seeker-fails-to-challenge-residence-assignment-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2022/asylum-seeker-fails-to-challenge-residence-assignment-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2021/basel-stadt-v-basel-landschaft-effective-management-center-determines-tax-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2021/basel-stadt-v-basel-landschaft-effective-management-center-determines-tax-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2021/basel-stadt-v-basel-landschaft-effective-management-center-determines-tax-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2021/basel-stadt-v-basel-landschaft-effective-management-center-determines-tax-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2021/basel-stadt-v-basel-landschaft-effective-management-center-determines-tax-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2021/basel-stadt-v-basel-landschaft-effective-management-center-determines-tax-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2020/water-supply-cooperation-tariff-dispute-regarding-membership-rebate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2020/water-supply-cooperation-tariff-dispute-regarding-membership-rebate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2020/water-supply-cooperation-tariff-dispute-regarding-membership-rebate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2020/water-supply-cooperation-tariff-dispute-regarding-membership-rebate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2020/water-supply-cooperation-tariff-dispute-regarding-membership-rebate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2020/water-supply-cooperation-tariff-dispute-regarding-membership-rebate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2019/nigerian-national-expulsion-upheld-due-to-extensive-criminal-record-including-rape-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2019/nigerian-national-expulsion-upheld-due-to-extensive-criminal-record-including-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2019/nigerian-national-expulsion-upheld-due-to-extensive-criminal-record-including-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2019/nigerian-national-expulsion-upheld-due-to-extensive-criminal-record-including-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2019/nigerian-national-expulsion-upheld-due-to-extensive-criminal-record-including-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2019/nigerian-national-expulsion-upheld-due-to-extensive-criminal-record-including-rape-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2018/tax-assessment-based-on-notarized-purchase-price-versus-contractual-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2018/tax-assessment-based-on-notarized-purchase-price-versus-contractual-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2018/tax-assessment-based-on-notarized-purchase-price-versus-contractual-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2018/tax-assessment-based-on-notarized-purchase-price-versus-contractual-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2018/tax-assessment-based-on-notarized-purchase-price-versus-contractual-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2018/tax-assessment-based-on-notarized-purchase-price-versus-contractual-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2017/foreign-national-s-appeal-on-residence-permit-refusal-deemed-inadmissible-due-to-formal-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2017/foreign-national-s-appeal-on-residence-permit-refusal-deemed-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2017/foreign-national-s-appeal-on-residence-permit-refusal-deemed-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2017/foreign-national-s-appeal-on-residence-permit-refusal-deemed-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2017/foreign-national-s-appeal-on-residence-permit-refusal-deemed-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2017/foreign-national-s-appeal-on-residence-permit-refusal-deemed-inadmissible-due-to-formal-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2016/farmer-challenges-veterinary-office-animal-welfare-orders</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2016/farmer-challenges-veterinary-office-animal-welfare-orders"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2016/farmer-challenges-veterinary-office-animal-welfare-orders"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2016/farmer-challenges-veterinary-office-animal-welfare-orders"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2016/farmer-challenges-veterinary-office-animal-welfare-orders"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2016/farmer-challenges-veterinary-office-animal-welfare-orders"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2014/taxpayer-denied-rectification-of-capital-gains-based-on-undocumented-pre-existing-trust-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2014/taxpayer-denied-rectification-of-capital-gains-based-on-undocumented-pre-existing-trust-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2014/taxpayer-denied-rectification-of-capital-gains-based-on-undocumented-pre-existing-trust-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2014/taxpayer-denied-rectification-of-capital-gains-based-on-undocumented-pre-existing-trust-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2014/taxpayer-denied-rectification-of-capital-gains-based-on-undocumented-pre-existing-trust-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2014/taxpayer-denied-rectification-of-capital-gains-based-on-undocumented-pre-existing-trust-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2013/moroccan-national-residency-renewal-denied-after-short-term-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2013/moroccan-national-residency-renewal-denied-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2013/moroccan-national-residency-renewal-denied-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2013/moroccan-national-residency-renewal-denied-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2013/moroccan-national-residency-renewal-denied-after-short-term-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2013/moroccan-national-residency-renewal-denied-after-short-term-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2012/swiss-federal-supreme-court-upholds-proportional-land-register-fee-on-property-succession</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2012/swiss-federal-supreme-court-upholds-proportional-land-register-fee-on-property-succession"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2012/swiss-federal-supreme-court-upholds-proportional-land-register-fee-on-property-succession"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2012/swiss-federal-supreme-court-upholds-proportional-land-register-fee-on-property-succession"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2012/swiss-federal-supreme-court-upholds-proportional-land-register-fee-on-property-succession"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2012/swiss-federal-supreme-court-upholds-proportional-land-register-fee-on-property-succession"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2011/nigerian-national-v-cantonal-migration-office-removal-detention-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2011/nigerian-national-v-cantonal-migration-office-removal-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2011/nigerian-national-v-cantonal-migration-office-removal-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2011/nigerian-national-v-cantonal-migration-office-removal-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2011/nigerian-national-v-cantonal-migration-office-removal-detention-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2011/nigerian-national-v-cantonal-migration-office-removal-detention-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2010/real-estate-gains-tax-assessment-challenging-provisional-calculation-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2010/real-estate-gains-tax-assessment-challenging-provisional-calculation-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2010/real-estate-gains-tax-assessment-challenging-provisional-calculation-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2010/real-estate-gains-tax-assessment-challenging-provisional-calculation-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2010/real-estate-gains-tax-assessment-challenging-provisional-calculation-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2010/real-estate-gains-tax-assessment-challenging-provisional-calculation-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2009/chinese-national-asylum-seeker-detention-extension-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2009/chinese-national-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2009/chinese-national-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2009/chinese-national-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2009/chinese-national-asylum-seeker-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2009/chinese-national-asylum-seeker-detention-extension-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2008/withdrawal-of-appeal-against-license-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2008/withdrawal-of-appeal-against-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2008/withdrawal-of-appeal-against-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2008/withdrawal-of-appeal-against-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2008/withdrawal-of-appeal-against-license-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2008/withdrawal-of-appeal-against-license-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_24-2007/pakistani-national-s-expulsion-upheld-due-to-criminal-record-despite-subsequent-marriage-and-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2007/pakistani-national-s-expulsion-upheld-due-to-criminal-record-despite-subsequent-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_24-2007/pakistani-national-s-expulsion-upheld-due-to-criminal-record-despite-subsequent-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_24-2007/pakistani-national-s-expulsion-upheld-due-to-criminal-record-despite-subsequent-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_24-2007/pakistani-national-s-expulsion-upheld-due-to-criminal-record-despite-subsequent-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_24-2007/pakistani-national-s-expulsion-upheld-due-to-criminal-record-despite-subsequent-marriage-and-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2025/ukrainian-family-s-appeal-against-denial-of-temporary-protection-upheld-by-federal-courts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2025/ukrainian-family-s-appeal-against-denial-of-temporary-protection-upheld-by-federal-courts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2025/ukrainian-family-s-appeal-against-denial-of-temporary-protection-upheld-by-federal-courts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2025/ukrainian-family-s-appeal-against-denial-of-temporary-protection-upheld-by-federal-courts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2025/ukrainian-family-s-appeal-against-denial-of-temporary-protection-upheld-by-federal-courts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2025/ukrainian-family-s-appeal-against-denial-of-temporary-protection-upheld-by-federal-courts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2024/federal-supreme-court-upholds-denial-of-free-legal-assistance-in-initial-residency-permit-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2024/federal-supreme-court-upholds-denial-of-free-legal-assistance-in-initial-residency-permit-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2024/federal-supreme-court-upholds-denial-of-free-legal-assistance-in-initial-residency-permit-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2024/federal-supreme-court-upholds-denial-of-free-legal-assistance-in-initial-residency-permit-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2024/federal-supreme-court-upholds-denial-of-free-legal-assistance-in-initial-residency-permit-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2024/federal-supreme-court-upholds-denial-of-free-legal-assistance-in-initial-residency-permit-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2023/turkish-national-s-appeal-against-permit-downgrade-dismissed-due-to-insufficient-proof-of-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2023/turkish-national-s-appeal-against-permit-downgrade-dismissed-due-to-insufficient-proof-of-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2023/turkish-national-s-appeal-against-permit-downgrade-dismissed-due-to-insufficient-proof-of-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2023/turkish-national-s-appeal-against-permit-downgrade-dismissed-due-to-insufficient-proof-of-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2023/turkish-national-s-appeal-against-permit-downgrade-dismissed-due-to-insufficient-proof-of-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2023/turkish-national-s-appeal-against-permit-downgrade-dismissed-due-to-insufficient-proof-of-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2022/appeal-dismissed-for-lack-of-specific-constitutional-argumentation-regarding-procedural-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2022/appeal-dismissed-for-lack-of-specific-constitutional-argumentation-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2022/appeal-dismissed-for-lack-of-specific-constitutional-argumentation-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2022/appeal-dismissed-for-lack-of-specific-constitutional-argumentation-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2022/appeal-dismissed-for-lack-of-specific-constitutional-argumentation-regarding-procedural-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2022/appeal-dismissed-for-lack-of-specific-constitutional-argumentation-regarding-procedural-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2021/kosovar-man-s-appeal-against-residence-permit-denial-and-deportation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2021/kosovar-man-s-appeal-against-residence-permit-denial-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2021/kosovar-man-s-appeal-against-residence-permit-denial-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2021/kosovar-man-s-appeal-against-residence-permit-denial-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2021/kosovar-man-s-appeal-against-residence-permit-denial-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2021/kosovar-man-s-appeal-against-residence-permit-denial-and-deportation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2020/student-v-university-exam-failure-due-to-late-presented-medical-impairment-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2020/student-v-university-exam-failure-due-to-late-presented-medical-impairment-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2020/student-v-university-exam-failure-due-to-late-presented-medical-impairment-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2020/student-v-university-exam-failure-due-to-late-presented-medical-impairment-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2020/student-v-university-exam-failure-due-to-late-presented-medical-impairment-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2020/student-v-university-exam-failure-due-to-late-presented-medical-impairment-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2019/tax-domicile-revocation-and-timeliness-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2019/tax-domicile-revocation-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2019/tax-domicile-revocation-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2019/tax-domicile-revocation-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2019/tax-domicile-revocation-and-timeliness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2019/tax-domicile-revocation-and-timeliness-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2018/foreign-spouse-s-right-to-timely-legal-aid-in-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2018/foreign-spouse-s-right-to-timely-legal-aid-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2018/foreign-spouse-s-right-to-timely-legal-aid-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2018/foreign-spouse-s-right-to-timely-legal-aid-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2018/foreign-spouse-s-right-to-timely-legal-aid-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2018/foreign-spouse-s-right-to-timely-legal-aid-in-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2017/headmaster-challenges-modified-job-description-and-suspension-of-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2017/headmaster-challenges-modified-job-description-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2017/headmaster-challenges-modified-job-description-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2017/headmaster-challenges-modified-job-description-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2017/headmaster-challenges-modified-job-description-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2017/headmaster-challenges-modified-job-description-and-suspension-of-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2016/taxpayer-challenge-to-tax-assessments-following-prior-liability-settlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2016/taxpayer-challenge-to-tax-assessments-following-prior-liability-settlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2016/taxpayer-challenge-to-tax-assessments-following-prior-liability-settlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2016/taxpayer-challenge-to-tax-assessments-following-prior-liability-settlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2016/taxpayer-challenge-to-tax-assessments-following-prior-liability-settlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2016/taxpayer-challenge-to-tax-assessments-following-prior-liability-settlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2015/tunisian-national-v-detention-extension-appeal-admissibility-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2015/tunisian-national-v-detention-extension-appeal-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2015/tunisian-national-v-detention-extension-appeal-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2015/tunisian-national-v-detention-extension-appeal-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2015/tunisian-national-v-detention-extension-appeal-admissibility-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2015/tunisian-national-v-detention-extension-appeal-admissibility-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2014/taxpayer-credited-for-misapplied-advance-payments-to-extinguish-default-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2014/taxpayer-credited-for-misapplied-advance-payments-to-extinguish-default-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2014/taxpayer-credited-for-misapplied-advance-payments-to-extinguish-default-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2014/taxpayer-credited-for-misapplied-advance-payments-to-extinguish-default-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2014/taxpayer-credited-for-misapplied-advance-payments-to-extinguish-default-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2014/taxpayer-credited-for-misapplied-advance-payments-to-extinguish-default-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2013/taxation-of-hidden-reserves-upon-business-restructuring-and-asset-transfer-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2013/taxation-of-hidden-reserves-upon-business-restructuring-and-asset-transfer-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2013/taxation-of-hidden-reserves-upon-business-restructuring-and-asset-transfer-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2013/taxation-of-hidden-reserves-upon-business-restructuring-and-asset-transfer-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2013/taxation-of-hidden-reserves-upon-business-restructuring-and-asset-transfer-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2013/taxation-of-hidden-reserves-upon-business-restructuring-and-asset-transfer-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2012/turkish-national-v-switzerland-permit-renewal-denial-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2012/turkish-national-v-switzerland-permit-renewal-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2012/turkish-national-v-switzerland-permit-renewal-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2012/turkish-national-v-switzerland-permit-renewal-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2012/turkish-national-v-switzerland-permit-renewal-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2012/turkish-national-v-switzerland-permit-renewal-denial-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2011/bern-municipal-waste-fee-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2011/bern-municipal-waste-fee-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2011/bern-municipal-waste-fee-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2011/bern-municipal-waste-fee-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2011/bern-municipal-waste-fee-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2011/bern-municipal-waste-fee-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2010/recusal-denial-upheld-due-to-untimeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2010/recusal-denial-upheld-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2010/recusal-denial-upheld-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2010/recusal-denial-upheld-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2010/recusal-denial-upheld-due-to-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2010/recusal-denial-upheld-due-to-untimeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2009/federal-office-for-migration-v-respondent-withdrawal-of-untimely-appeal-regarding-exclusion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2009/federal-office-for-migration-v-respondent-withdrawal-of-untimely-appeal-regarding-exclusion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2009/federal-office-for-migration-v-respondent-withdrawal-of-untimely-appeal-regarding-exclusion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2009/federal-office-for-migration-v-respondent-withdrawal-of-untimely-appeal-regarding-exclusion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2009/federal-office-for-migration-v-respondent-withdrawal-of-untimely-appeal-regarding-exclusion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2009/federal-office-for-migration-v-respondent-withdrawal-of-untimely-appeal-regarding-exclusion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2008/swiss-federal-supreme-court-upholds-vat-assessment-against-erotic-club-operator-for-unreported-performer-revenue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2008/swiss-federal-supreme-court-upholds-vat-assessment-against-erotic-club-operator-for-unreported-performer-revenue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2008/swiss-federal-supreme-court-upholds-vat-assessment-against-erotic-club-operator-for-unreported-performer-revenue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2008/swiss-federal-supreme-court-upholds-vat-assessment-against-erotic-club-operator-for-unreported-performer-revenue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2008/swiss-federal-supreme-court-upholds-vat-assessment-against-erotic-club-operator-for-unreported-performer-revenue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2008/swiss-federal-supreme-court-upholds-vat-assessment-against-erotic-club-operator-for-unreported-performer-revenue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_239-2007/revocation-of-residency-permit-due-to-end-of-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2007/revocation-of-residency-permit-due-to-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_239-2007/revocation-of-residency-permit-due-to-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_239-2007/revocation-of-residency-permit-due-to-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_239-2007/revocation-of-residency-permit-due-to-end-of-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_239-2007/revocation-of-residency-permit-due-to-end-of-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2024/moroccan-national-s-residence-permit-refused-post-separation-due-to-insufficient-cohabitation-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2024/moroccan-national-s-residence-permit-refused-post-separation-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2024/moroccan-national-s-residence-permit-refused-post-separation-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2024/moroccan-national-s-residence-permit-refused-post-separation-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2024/moroccan-national-s-residence-permit-refused-post-separation-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2024/moroccan-national-s-residence-permit-refused-post-separation-due-to-insufficient-cohabitation-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-application-for-minor-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-application-for-minor-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-application-for-minor-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-application-for-minor-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-application-for-minor-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2023/swiss-federal-supreme-court-upholds-denial-of-late-family-reunification-application-for-minor-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2022/cameroonian-national-s-appeal-for-residence-permit-based-on-limited-paternal-ties-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2022/cameroonian-national-s-appeal-for-residence-permit-based-on-limited-paternal-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2022/cameroonian-national-s-appeal-for-residence-permit-based-on-limited-paternal-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2022/cameroonian-national-s-appeal-for-residence-permit-based-on-limited-paternal-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2022/cameroonian-national-s-appeal-for-residence-permit-based-on-limited-paternal-ties-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2022/cameroonian-national-s-appeal-for-residence-permit-based-on-limited-paternal-ties-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2021/federal-supreme-court-dismisses-appeal-for-failure-to-submit-required-judgment-copy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2021/federal-supreme-court-dismisses-appeal-for-failure-to-submit-required-judgment-copy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2021/federal-supreme-court-dismisses-appeal-for-failure-to-submit-required-judgment-copy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2021/federal-supreme-court-dismisses-appeal-for-failure-to-submit-required-judgment-copy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2021/federal-supreme-court-dismisses-appeal-for-failure-to-submit-required-judgment-copy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2021/federal-supreme-court-dismisses-appeal-for-failure-to-submit-required-judgment-copy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2020/student-leave-of-absence-fee-dispute-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2020/student-leave-of-absence-fee-dispute-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2020/student-leave-of-absence-fee-dispute-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2020/student-leave-of-absence-fee-dispute-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2020/student-leave-of-absence-fee-dispute-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2020/student-leave-of-absence-fee-dispute-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2019/billag-fee-exemption-social-welfare-vs-supplementary-benefits-eligibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2019/billag-fee-exemption-social-welfare-vs-supplementary-benefits-eligibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2019/billag-fee-exemption-social-welfare-vs-supplementary-benefits-eligibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2019/billag-fee-exemption-social-welfare-vs-supplementary-benefits-eligibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2019/billag-fee-exemption-social-welfare-vs-supplementary-benefits-eligibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2019/billag-fee-exemption-social-welfare-vs-supplementary-benefits-eligibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2018/attorney-recusal-demand-rejected-in-disciplinary-proceeding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2018/attorney-recusal-demand-rejected-in-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2018/attorney-recusal-demand-rejected-in-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2018/attorney-recusal-demand-rejected-in-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2018/attorney-recusal-demand-rejected-in-disciplinary-proceeding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2018/attorney-recusal-demand-rejected-in-disciplinary-proceeding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2017/principal-v-cantonal-department-on-new-instruction-law-duties-and-suspension-of-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2017/principal-v-cantonal-department-on-new-instruction-law-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2017/principal-v-cantonal-department-on-new-instruction-law-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2017/principal-v-cantonal-department-on-new-instruction-law-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2017/principal-v-cantonal-department-on-new-instruction-law-duties-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2017/principal-v-cantonal-department-on-new-instruction-law-duties-and-suspension-of-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2016/student-exmatriculation-upheld-after-exhausting-attempts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2016/student-exmatriculation-upheld-after-exhausting-attempts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2016/student-exmatriculation-upheld-after-exhausting-attempts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2016/student-exmatriculation-upheld-after-exhausting-attempts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2016/student-exmatriculation-upheld-after-exhausting-attempts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2016/student-exmatriculation-upheld-after-exhausting-attempts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2015/refusal-of-residence-permit-extension-after-divorce-due-to-domestic-violence-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2015/refusal-of-residence-permit-extension-after-divorce-due-to-domestic-violence-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2015/refusal-of-residence-permit-extension-after-divorce-due-to-domestic-violence-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2015/refusal-of-residence-permit-extension-after-divorce-due-to-domestic-violence-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2015/refusal-of-residence-permit-extension-after-divorce-due-to-domestic-violence-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2015/refusal-of-residence-permit-extension-after-divorce-due-to-domestic-violence-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2014/inadmissibility-of-ordinary-appeal-regarding-change-of-canton-for-foreign-nationals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2014/inadmissibility-of-ordinary-appeal-regarding-change-of-canton-for-foreign-nationals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2014/inadmissibility-of-ordinary-appeal-regarding-change-of-canton-for-foreign-nationals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2014/inadmissibility-of-ordinary-appeal-regarding-change-of-canton-for-foreign-nationals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2014/inadmissibility-of-ordinary-appeal-regarding-change-of-canton-for-foreign-nationals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2014/inadmissibility-of-ordinary-appeal-regarding-change-of-canton-for-foreign-nationals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2013/cooperative-subsidy-application-rejected-due-to-insufficient-legal-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2013/cooperative-subsidy-application-rejected-due-to-insufficient-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2013/cooperative-subsidy-application-rejected-due-to-insufficient-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2013/cooperative-subsidy-application-rejected-due-to-insufficient-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2013/cooperative-subsidy-application-rejected-due-to-insufficient-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2013/cooperative-subsidy-application-rejected-due-to-insufficient-legal-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2012/revocation-of-eu-efta-settlement-permit-for-repeated-serious-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2012/revocation-of-eu-efta-settlement-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2012/revocation-of-eu-efta-settlement-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2012/revocation-of-eu-efta-settlement-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2012/revocation-of-eu-efta-settlement-permit-for-repeated-serious-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2012/revocation-of-eu-efta-settlement-permit-for-repeated-serious-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2011/state-liability-claim-denial-and-free-legal-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2011/state-liability-claim-denial-and-free-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2011/state-liability-claim-denial-and-free-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2011/state-liability-claim-denial-and-free-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2011/state-liability-claim-denial-and-free-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2011/state-liability-claim-denial-and-free-legal-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2010/taxpayers-appeal-on-declaratory-ruling-for-book-values-and-depreciation-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2010/taxpayers-appeal-on-declaratory-ruling-for-book-values-and-depreciation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2010/taxpayers-appeal-on-declaratory-ruling-for-book-values-and-depreciation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2010/taxpayers-appeal-on-declaratory-ruling-for-book-values-and-depreciation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2010/taxpayers-appeal-on-declaratory-ruling-for-book-values-and-depreciation-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2010/taxpayers-appeal-on-declaratory-ruling-for-book-values-and-depreciation-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2009/moldovan-national-residence-permit-extension-refusal-upheld-following-void-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2009/moldovan-national-residence-permit-extension-refusal-upheld-following-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2009/moldovan-national-residence-permit-extension-refusal-upheld-following-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2009/moldovan-national-residence-permit-extension-refusal-upheld-following-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2009/moldovan-national-residence-permit-extension-refusal-upheld-following-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2009/moldovan-national-residence-permit-extension-refusal-upheld-following-void-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2008/asylum-seeker-detention-justified-pending-expulsion-to-iraq</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2008/asylum-seeker-detention-justified-pending-expulsion-to-iraq"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2008/asylum-seeker-detention-justified-pending-expulsion-to-iraq"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2008/asylum-seeker-detention-justified-pending-expulsion-to-iraq"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2008/asylum-seeker-detention-justified-pending-expulsion-to-iraq"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2008/asylum-seeker-detention-justified-pending-expulsion-to-iraq"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_238-2007/claimant-v-canton-of-aargau-rejection-of-appeal-as-abuse-of-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2007/claimant-v-canton-of-aargau-rejection-of-appeal-as-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_238-2007/claimant-v-canton-of-aargau-rejection-of-appeal-as-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_238-2007/claimant-v-canton-of-aargau-rejection-of-appeal-as-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_238-2007/claimant-v-canton-of-aargau-rejection-of-appeal-as-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_238-2007/claimant-v-canton-of-aargau-rejection-of-appeal-as-abuse-of-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2025/foreign-nationals-appeal-for-provisional-stay-dismissed-over-lack-of-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2025/foreign-nationals-appeal-for-provisional-stay-dismissed-over-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2025/foreign-nationals-appeal-for-provisional-stay-dismissed-over-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2025/foreign-nationals-appeal-for-provisional-stay-dismissed-over-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2025/foreign-nationals-appeal-for-provisional-stay-dismissed-over-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2025/foreign-nationals-appeal-for-provisional-stay-dismissed-over-lack-of-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2024/aktiengesellschaft-v-switzerland-lafe-applicability-to-company-controlled-by-foreign-resident-shareholder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2024/aktiengesellschaft-v-switzerland-lafe-applicability-to-company-controlled-by-foreign-resident-shareholder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2024/aktiengesellschaft-v-switzerland-lafe-applicability-to-company-controlled-by-foreign-resident-shareholder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2024/aktiengesellschaft-v-switzerland-lafe-applicability-to-company-controlled-by-foreign-resident-shareholder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2024/aktiengesellschaft-v-switzerland-lafe-applicability-to-company-controlled-by-foreign-resident-shareholder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2024/aktiengesellschaft-v-switzerland-lafe-applicability-to-company-controlled-by-foreign-resident-shareholder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2023/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-for-portuguese-national-lacking-continued-right-of-residence-under-fmopa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2023/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-for-portuguese-national-lacking-continued-right-of-residence-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2023/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-for-portuguese-national-lacking-continued-right-of-residence-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2023/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-for-portuguese-national-lacking-continued-right-of-residence-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2023/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-for-portuguese-national-lacking-continued-right-of-residence-under-fmopa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2023/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-for-portuguese-national-lacking-continued-right-of-residence-under-fmopa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2022/peruvian-national-residency-permit-refusal-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2022/peruvian-national-residency-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2022/peruvian-national-residency-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2022/peruvian-national-residency-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2022/peruvian-national-residency-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2022/peruvian-national-residency-permit-refusal-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2021/appeal-inadmissibility-due-to-insufficient-justification-and-sanction-against-non-attorney-representative</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2021/appeal-inadmissibility-due-to-insufficient-justification-and-sanction-against-non-attorney-representative"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2021/appeal-inadmissibility-due-to-insufficient-justification-and-sanction-against-non-attorney-representative"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2021/appeal-inadmissibility-due-to-insufficient-justification-and-sanction-against-non-attorney-representative"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2021/appeal-inadmissibility-due-to-insufficient-justification-and-sanction-against-non-attorney-representative"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2021/appeal-inadmissibility-due-to-insufficient-justification-and-sanction-against-non-attorney-representative"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2020/father-s-late-family-reunification-claim-denied-for-exceeding-statutory-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2020/father-s-late-family-reunification-claim-denied-for-exceeding-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2020/father-s-late-family-reunification-claim-denied-for-exceeding-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2020/father-s-late-family-reunification-claim-denied-for-exceeding-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2020/father-s-late-family-reunification-claim-denied-for-exceeding-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2020/father-s-late-family-reunification-claim-denied-for-exceeding-statutory-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2019/nigerian-national-v-switzerland-polygamy-and-false-statements-justify-refusal-of-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2019/nigerian-national-v-switzerland-polygamy-and-false-statements-justify-refusal-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2019/nigerian-national-v-switzerland-polygamy-and-false-statements-justify-refusal-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2019/nigerian-national-v-switzerland-polygamy-and-false-statements-justify-refusal-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2019/nigerian-national-v-switzerland-polygamy-and-false-statements-justify-refusal-of-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2019/nigerian-national-v-switzerland-polygamy-and-false-statements-justify-refusal-of-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2018/residence-permit-appeal-dismissed-for-lack-of-irreparable-harm-from-procedural-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2018/residence-permit-appeal-dismissed-for-lack-of-irreparable-harm-from-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2018/residence-permit-appeal-dismissed-for-lack-of-irreparable-harm-from-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2018/residence-permit-appeal-dismissed-for-lack-of-irreparable-harm-from-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2018/residence-permit-appeal-dismissed-for-lack-of-irreparable-harm-from-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2018/residence-permit-appeal-dismissed-for-lack-of-irreparable-harm-from-procedural-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2017/repayment-of-legal-costs-following-reinstatement-of-financial-capacity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2017/repayment-of-legal-costs-following-reinstatement-of-financial-capacity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2017/repayment-of-legal-costs-following-reinstatement-of-financial-capacity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2017/repayment-of-legal-costs-following-reinstatement-of-financial-capacity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2017/repayment-of-legal-costs-following-reinstatement-of-financial-capacity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2017/repayment-of-legal-costs-following-reinstatement-of-financial-capacity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2015/german-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2015/german-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2015/german-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2015/german-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2015/german-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2015/german-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2014/municipalities-v-cantonal-government-electricity-grid-operator-assignment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2014/municipalities-v-cantonal-government-electricity-grid-operator-assignment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2014/municipalities-v-cantonal-government-electricity-grid-operator-assignment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2014/municipalities-v-cantonal-government-electricity-grid-operator-assignment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2014/municipalities-v-cantonal-government-electricity-grid-operator-assignment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2014/municipalities-v-cantonal-government-electricity-grid-operator-assignment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2013/sri-lankan-national-deportation-detention-overturned-based-on-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2013/sri-lankan-national-deportation-detention-overturned-based-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2013/sri-lankan-national-deportation-detention-overturned-based-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2013/sri-lankan-national-deportation-detention-overturned-based-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2013/sri-lankan-national-deportation-detention-overturned-based-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2013/sri-lankan-national-deportation-detention-overturned-based-on-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2012/notary-s-duty-to-provide-certified-copy-of-ecthr-judgment-for-enforcement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2012/notary-s-duty-to-provide-certified-copy-of-ecthr-judgment-for-enforcement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2012/notary-s-duty-to-provide-certified-copy-of-ecthr-judgment-for-enforcement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2012/notary-s-duty-to-provide-certified-copy-of-ecthr-judgment-for-enforcement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2012/notary-s-duty-to-provide-certified-copy-of-ecthr-judgment-for-enforcement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2012/notary-s-duty-to-provide-certified-copy-of-ecthr-judgment-for-enforcement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2011/law-firm-restructuring-into-an-ag-and-lawyer-registration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2011/law-firm-restructuring-into-an-ag-and-lawyer-registration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2011/law-firm-restructuring-into-an-ag-and-lawyer-registration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2011/law-firm-restructuring-into-an-ag-and-lawyer-registration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2011/law-firm-restructuring-into-an-ag-and-lawyer-registration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2011/law-firm-restructuring-into-an-ag-and-lawyer-registration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2010/federal-tribunal-on-admissibility-of-asylum-seeker-s-detention-appeal-and-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2010/federal-tribunal-on-admissibility-of-asylum-seeker-s-detention-appeal-and-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2010/federal-tribunal-on-admissibility-of-asylum-seeker-s-detention-appeal-and-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2010/federal-tribunal-on-admissibility-of-asylum-seeker-s-detention-appeal-and-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2010/federal-tribunal-on-admissibility-of-asylum-seeker-s-detention-appeal-and-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2010/federal-tribunal-on-admissibility-of-asylum-seeker-s-detention-appeal-and-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2009/creditor-challenge-to-finma-decision-on-luxembourg-insolvency-recognition-rendered-moot-by-bank-restructuring-indemnity-awarded</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2009/creditor-challenge-to-finma-decision-on-luxembourg-insolvency-recognition-rendered-moot-by-bank-restructuring-indemnity-awarded"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2009/creditor-challenge-to-finma-decision-on-luxembourg-insolvency-recognition-rendered-moot-by-bank-restructuring-indemnity-awarded"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2009/creditor-challenge-to-finma-decision-on-luxembourg-insolvency-recognition-rendered-moot-by-bank-restructuring-indemnity-awarded"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2009/creditor-challenge-to-finma-decision-on-luxembourg-insolvency-recognition-rendered-moot-by-bank-restructuring-indemnity-awarded"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2009/creditor-challenge-to-finma-decision-on-luxembourg-insolvency-recognition-rendered-moot-by-bank-restructuring-indemnity-awarded"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-iraqi-national-facing-refractory-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-iraqi-national-facing-refractory-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-iraqi-national-facing-refractory-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-iraqi-national-facing-refractory-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-iraqi-national-facing-refractory-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-iraqi-national-facing-refractory-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_237-2007/detainee-challenges-detention-pending-deportation-after-asylum-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2007/detainee-challenges-detention-pending-deportation-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_237-2007/detainee-challenges-detention-pending-deportation-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_237-2007/detainee-challenges-detention-pending-deportation-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_237-2007/detainee-challenges-detention-pending-deportation-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_237-2007/detainee-challenges-detention-pending-deportation-after-asylum-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2025/residence-permit-refusal-upheld-due-to-risk-of-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2025/residence-permit-refusal-upheld-due-to-risk-of-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2025/residence-permit-refusal-upheld-due-to-risk-of-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2025/residence-permit-refusal-upheld-due-to-risk-of-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2025/residence-permit-refusal-upheld-due-to-risk-of-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2025/residence-permit-refusal-upheld-due-to-risk-of-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2024/attorney-s-unsolicited-direct-marketing-to-non-client-violates-professional-advertising-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2024/attorney-s-unsolicited-direct-marketing-to-non-client-violates-professional-advertising-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2024/attorney-s-unsolicited-direct-marketing-to-non-client-violates-professional-advertising-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2024/attorney-s-unsolicited-direct-marketing-to-non-client-violates-professional-advertising-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2024/attorney-s-unsolicited-direct-marketing-to-non-client-violates-professional-advertising-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2024/attorney-s-unsolicited-direct-marketing-to-non-client-violates-professional-advertising-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2023/iraqi-national-v-switzerland-expiration-of-swiss-establishment-permit-due-to-transfer-of-center-of-vital-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2023/iraqi-national-v-switzerland-expiration-of-swiss-establishment-permit-due-to-transfer-of-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2023/iraqi-national-v-switzerland-expiration-of-swiss-establishment-permit-due-to-transfer-of-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2023/iraqi-national-v-switzerland-expiration-of-swiss-establishment-permit-due-to-transfer-of-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2023/iraqi-national-v-switzerland-expiration-of-swiss-establishment-permit-due-to-transfer-of-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2023/iraqi-national-v-switzerland-expiration-of-swiss-establishment-permit-due-to-transfer-of-center-of-vital-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2022/a-v-federal-council-data-transmission-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2022/a-v-federal-council-data-transmission-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2022/a-v-federal-council-data-transmission-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2022/a-v-federal-council-data-transmission-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2022/a-v-federal-council-data-transmission-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2022/a-v-federal-council-data-transmission-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2021/italian-national-s-request-for-procedural-stay-denied-despite-new-partnership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2021/italian-national-s-request-for-procedural-stay-denied-despite-new-partnership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2021/italian-national-s-request-for-procedural-stay-denied-despite-new-partnership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2021/italian-national-s-request-for-procedural-stay-denied-despite-new-partnership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2021/italian-national-s-request-for-procedural-stay-denied-despite-new-partnership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2021/italian-national-s-request-for-procedural-stay-denied-despite-new-partnership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2020/federal-supreme-court-upholds-revocation-of-assistant-dentist-license-based-on-lack-of-trustworthiness-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2020/federal-supreme-court-upholds-revocation-of-assistant-dentist-license-based-on-lack-of-trustworthiness-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2020/federal-supreme-court-upholds-revocation-of-assistant-dentist-license-based-on-lack-of-trustworthiness-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2020/federal-supreme-court-upholds-revocation-of-assistant-dentist-license-based-on-lack-of-trustworthiness-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2020/federal-supreme-court-upholds-revocation-of-assistant-dentist-license-based-on-lack-of-trustworthiness-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2020/federal-supreme-court-upholds-revocation-of-assistant-dentist-license-based-on-lack-of-trustworthiness-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2019/student-appeal-against-exam-failure-and-recusal-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2019/student-appeal-against-exam-failure-and-recusal-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2019/student-appeal-against-exam-failure-and-recusal-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2019/student-appeal-against-exam-failure-and-recusal-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2019/student-appeal-against-exam-failure-and-recusal-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2019/student-appeal-against-exam-failure-and-recusal-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2018/denial-of-legal-aid-for-tax-appeal-based-on-lack-of-prospect-of-success</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2018/denial-of-legal-aid-for-tax-appeal-based-on-lack-of-prospect-of-success"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2018/denial-of-legal-aid-for-tax-appeal-based-on-lack-of-prospect-of-success"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2018/denial-of-legal-aid-for-tax-appeal-based-on-lack-of-prospect-of-success"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2018/denial-of-legal-aid-for-tax-appeal-based-on-lack-of-prospect-of-success"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2018/denial-of-legal-aid-for-tax-appeal-based-on-lack-of-prospect-of-success"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2017/cantonal-migration-office-v-kosovar-national-post-marital-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2017/cantonal-migration-office-v-kosovar-national-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2017/cantonal-migration-office-v-kosovar-national-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2017/cantonal-migration-office-v-kosovar-national-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2017/cantonal-migration-office-v-kosovar-national-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2017/cantonal-migration-office-v-kosovar-national-post-marital-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2016/corporation-v-tax-authority-on-goodwill-amortization-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2016/corporation-v-tax-authority-on-goodwill-amortization-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2016/corporation-v-tax-authority-on-goodwill-amortization-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2016/corporation-v-tax-authority-on-goodwill-amortization-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2016/corporation-v-tax-authority-on-goodwill-amortization-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2016/corporation-v-tax-authority-on-goodwill-amortization-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2015/appeal-against-detention-moot-due-to-residence-permit-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2015/appeal-against-detention-moot-due-to-residence-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2015/appeal-against-detention-moot-due-to-residence-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2015/appeal-against-detention-moot-due-to-residence-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2015/appeal-against-detention-moot-due-to-residence-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2015/appeal-against-detention-moot-due-to-residence-permit-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2014/campsite-operator-v-municipality-over-tourist-tax-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2014/campsite-operator-v-municipality-over-tourist-tax-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2014/campsite-operator-v-municipality-over-tourist-tax-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2014/campsite-operator-v-municipality-over-tourist-tax-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2014/campsite-operator-v-municipality-over-tourist-tax-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2014/campsite-operator-v-municipality-over-tourist-tax-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2013/spanish-national-settlement-permit-revocation-due-to-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2013/spanish-national-settlement-permit-revocation-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2013/spanish-national-settlement-permit-revocation-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2013/spanish-national-settlement-permit-revocation-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2013/spanish-national-settlement-permit-revocation-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2013/spanish-national-settlement-permit-revocation-due-to-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2012/tax-security-obligation-of-non-resident-taxpayer-where-ex-spouse-bears-joint-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2012/tax-security-obligation-of-non-resident-taxpayer-where-ex-spouse-bears-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2012/tax-security-obligation-of-non-resident-taxpayer-where-ex-spouse-bears-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2012/tax-security-obligation-of-non-resident-taxpayer-where-ex-spouse-bears-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2012/tax-security-obligation-of-non-resident-taxpayer-where-ex-spouse-bears-joint-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2012/tax-security-obligation-of-non-resident-taxpayer-where-ex-spouse-bears-joint-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-despite-religious-conversion-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-despite-religious-conversion-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-despite-religious-conversion-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-despite-religious-conversion-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-despite-religious-conversion-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-despite-religious-conversion-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2010/cantonal-tax-administration-v-employee-regarding-stock-option-taxation-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2010/cantonal-tax-administration-v-employee-regarding-stock-option-taxation-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2010/cantonal-tax-administration-v-employee-regarding-stock-option-taxation-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2010/cantonal-tax-administration-v-employee-regarding-stock-option-taxation-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2010/cantonal-tax-administration-v-employee-regarding-stock-option-taxation-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2010/cantonal-tax-administration-v-employee-regarding-stock-option-taxation-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2009/withdrawal-of-appeal-against-prostitution-establishment-closure-and-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2009/withdrawal-of-appeal-against-prostitution-establishment-closure-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2009/withdrawal-of-appeal-against-prostitution-establishment-closure-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2009/withdrawal-of-appeal-against-prostitution-establishment-closure-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2009/withdrawal-of-appeal-against-prostitution-establishment-closure-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2009/withdrawal-of-appeal-against-prostitution-establishment-closure-and-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2008/extension-of-removal-detention-for-non-cooperative-iraqi-national-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2008/extension-of-removal-detention-for-non-cooperative-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2008/extension-of-removal-detention-for-non-cooperative-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2008/extension-of-removal-detention-for-non-cooperative-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2008/extension-of-removal-detention-for-non-cooperative-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2008/extension-of-removal-detention-for-non-cooperative-iraqi-national-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_236-2007/switzerland-v-deported-asylum-seeker-detention-upheld-despite-third-asylum-plea</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2007/switzerland-v-deported-asylum-seeker-detention-upheld-despite-third-asylum-plea"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_236-2007/switzerland-v-deported-asylum-seeker-detention-upheld-despite-third-asylum-plea"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_236-2007/switzerland-v-deported-asylum-seeker-detention-upheld-despite-third-asylum-plea"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_236-2007/switzerland-v-deported-asylum-seeker-detention-upheld-despite-third-asylum-plea"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_236-2007/switzerland-v-deported-asylum-seeker-detention-upheld-despite-third-asylum-plea"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2025/llc-withdrawal-of-appeal-regarding-licensing-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2025/llc-withdrawal-of-appeal-regarding-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2025/llc-withdrawal-of-appeal-regarding-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2025/llc-withdrawal-of-appeal-regarding-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2025/llc-withdrawal-of-appeal-regarding-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2025/llc-withdrawal-of-appeal-regarding-licensing-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2023/swiss-federal-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2023/swiss-federal-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2023/swiss-federal-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2023/swiss-federal-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2023/swiss-federal-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2023/swiss-federal-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2022/taxpayer-fails-to-substantiate-appeal-against-ex-officio-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2022/taxpayer-fails-to-substantiate-appeal-against-ex-officio-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2022/taxpayer-fails-to-substantiate-appeal-against-ex-officio-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2022/taxpayer-fails-to-substantiate-appeal-against-ex-officio-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2022/taxpayer-fails-to-substantiate-appeal-against-ex-officio-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2022/taxpayer-fails-to-substantiate-appeal-against-ex-officio-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2021/federal-supreme-court-upholds-confiscation-of-weapons-due-to-risk-of-misuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2021/federal-supreme-court-upholds-confiscation-of-weapons-due-to-risk-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2021/federal-supreme-court-upholds-confiscation-of-weapons-due-to-risk-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2021/federal-supreme-court-upholds-confiscation-of-weapons-due-to-risk-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2021/federal-supreme-court-upholds-confiscation-of-weapons-due-to-risk-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2021/federal-supreme-court-upholds-confiscation-of-weapons-due-to-risk-of-misuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2020/finma-procedural-costs-upon-termination-of-supervisory-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2020/finma-procedural-costs-upon-termination-of-supervisory-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2020/finma-procedural-costs-upon-termination-of-supervisory-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2020/finma-procedural-costs-upon-termination-of-supervisory-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2020/finma-procedural-costs-upon-termination-of-supervisory-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2020/finma-procedural-costs-upon-termination-of-supervisory-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2019/swiss-federal-court-upholds-denial-of-residence-permit-renewal-to-divorced-italian-national-due-to-criminal-record-and-social-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2019/swiss-federal-court-upholds-denial-of-residence-permit-renewal-to-divorced-italian-national-due-to-criminal-record-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2019/swiss-federal-court-upholds-denial-of-residence-permit-renewal-to-divorced-italian-national-due-to-criminal-record-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2019/swiss-federal-court-upholds-denial-of-residence-permit-renewal-to-divorced-italian-national-due-to-criminal-record-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2019/swiss-federal-court-upholds-denial-of-residence-permit-renewal-to-divorced-italian-national-due-to-criminal-record-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2019/swiss-federal-court-upholds-denial-of-residence-permit-renewal-to-divorced-italian-national-due-to-criminal-record-and-social-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2018/appeal-dismissal-due-to-unpaid-cost-advance-in-residence-permit-revocation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2018/appeal-dismissal-due-to-unpaid-cost-advance-in-residence-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2018/appeal-dismissal-due-to-unpaid-cost-advance-in-residence-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2018/appeal-dismissal-due-to-unpaid-cost-advance-in-residence-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2018/appeal-dismissal-due-to-unpaid-cost-advance-in-residence-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2018/appeal-dismissal-due-to-unpaid-cost-advance-in-residence-permit-revocation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2017/candidate-v-canton-of-bern-bar-admissions-board</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2017/candidate-v-canton-of-bern-bar-admissions-board"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2017/candidate-v-canton-of-bern-bar-admissions-board"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2017/candidate-v-canton-of-bern-bar-admissions-board"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2017/candidate-v-canton-of-bern-bar-admissions-board"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2017/candidate-v-canton-of-bern-bar-admissions-board"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2016/attorney-s-claim-for-party-compensation-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2016/attorney-s-claim-for-party-compensation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2016/attorney-s-claim-for-party-compensation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2016/attorney-s-claim-for-party-compensation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2016/attorney-s-claim-for-party-compensation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2016/attorney-s-claim-for-party-compensation-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2015/kosovan-national-expulsion-upheld-despite-family-ties-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2015/kosovan-national-expulsion-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2015/kosovan-national-expulsion-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2015/kosovan-national-expulsion-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2015/kosovan-national-expulsion-upheld-despite-family-ties-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2015/kosovan-national-expulsion-upheld-despite-family-ties-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2014/inadmissibility-of-appeal-for-incomplete-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2014/inadmissibility-of-appeal-for-incomplete-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2014/inadmissibility-of-appeal-for-incomplete-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2014/inadmissibility-of-appeal-for-incomplete-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2014/inadmissibility-of-appeal-for-incomplete-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2014/inadmissibility-of-appeal-for-incomplete-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2013/heirs-tax-security-order-and-denial-of-legal-aid-in-tax-fraud-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2013/heirs-tax-security-order-and-denial-of-legal-aid-in-tax-fraud-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2013/heirs-tax-security-order-and-denial-of-legal-aid-in-tax-fraud-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2013/heirs-tax-security-order-and-denial-of-legal-aid-in-tax-fraud-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2013/heirs-tax-security-order-and-denial-of-legal-aid-in-tax-fraud-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2013/heirs-tax-security-order-and-denial-of-legal-aid-in-tax-fraud-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2012/algerian-national-v-switzerland-right-to-family-life-and-paternity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2012/algerian-national-v-switzerland-right-to-family-life-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2012/algerian-national-v-switzerland-right-to-family-life-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2012/algerian-national-v-switzerland-right-to-family-life-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2012/algerian-national-v-switzerland-right-to-family-life-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2012/algerian-national-v-switzerland-right-to-family-life-and-paternity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2010/bar-operator-v-cantonal-health-department-anti-smoking-regulation-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2010/bar-operator-v-cantonal-health-department-anti-smoking-regulation-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2010/bar-operator-v-cantonal-health-department-anti-smoking-regulation-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2010/bar-operator-v-cantonal-health-department-anti-smoking-regulation-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2010/bar-operator-v-cantonal-health-department-anti-smoking-regulation-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2010/bar-operator-v-cantonal-health-department-anti-smoking-regulation-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2009/cantonal-tax-administration-standing-in-inter-municipal-tax-allocation-dispute-involving-permanent-establishment-definition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2009/cantonal-tax-administration-standing-in-inter-municipal-tax-allocation-dispute-involving-permanent-establishment-definition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2009/cantonal-tax-administration-standing-in-inter-municipal-tax-allocation-dispute-involving-permanent-establishment-definition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2009/cantonal-tax-administration-standing-in-inter-municipal-tax-allocation-dispute-involving-permanent-establishment-definition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2009/cantonal-tax-administration-standing-in-inter-municipal-tax-allocation-dispute-involving-permanent-establishment-definition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2009/cantonal-tax-administration-standing-in-inter-municipal-tax-allocation-dispute-involving-permanent-establishment-definition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2008/kosovan-national-v-switzerland-revocation-of-settlement-permit-for-concealment-of-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2008/kosovan-national-v-switzerland-revocation-of-settlement-permit-for-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2008/kosovan-national-v-switzerland-revocation-of-settlement-permit-for-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2008/kosovan-national-v-switzerland-revocation-of-settlement-permit-for-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2008/kosovan-national-v-switzerland-revocation-of-settlement-permit-for-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2008/kosovan-national-v-switzerland-revocation-of-settlement-permit-for-concealment-of-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_235-2007/iraqi-national-v-cantonal-administrative-court-late-appeal-of-detention-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2007/iraqi-national-v-cantonal-administrative-court-late-appeal-of-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_235-2007/iraqi-national-v-cantonal-administrative-court-late-appeal-of-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_235-2007/iraqi-national-v-cantonal-administrative-court-late-appeal-of-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_235-2007/iraqi-national-v-cantonal-administrative-court-late-appeal-of-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_235-2007/iraqi-national-v-cantonal-administrative-court-late-appeal-of-detention-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2024/cameroonian-national-deportation-upheld-despite-marriage-and-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2024/cameroonian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2024/cameroonian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2024/cameroonian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2024/cameroonian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2024/cameroonian-national-deportation-upheld-despite-marriage-and-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2023/federal-supreme-court-upholds-definitive-confiscation-of-weapons-due-to-criminal-record-and-public-danger</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2023/federal-supreme-court-upholds-definitive-confiscation-of-weapons-due-to-criminal-record-and-public-danger"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2023/federal-supreme-court-upholds-definitive-confiscation-of-weapons-due-to-criminal-record-and-public-danger"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2023/federal-supreme-court-upholds-definitive-confiscation-of-weapons-due-to-criminal-record-and-public-danger"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2023/federal-supreme-court-upholds-definitive-confiscation-of-weapons-due-to-criminal-record-and-public-danger"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2023/federal-supreme-court-upholds-definitive-confiscation-of-weapons-due-to-criminal-record-and-public-danger"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2022/taxpayers-v-cantonal-tax-authority-vehicle-expense-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2022/taxpayers-v-cantonal-tax-authority-vehicle-expense-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2022/taxpayers-v-cantonal-tax-authority-vehicle-expense-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2022/taxpayers-v-cantonal-tax-authority-vehicle-expense-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2022/taxpayers-v-cantonal-tax-authority-vehicle-expense-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2022/taxpayers-v-cantonal-tax-authority-vehicle-expense-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2021/revocation-of-residence-permit-due-to-attempted-homicide-and-fugitive-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2021/revocation-of-residence-permit-due-to-attempted-homicide-and-fugitive-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2021/revocation-of-residence-permit-due-to-attempted-homicide-and-fugitive-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2021/revocation-of-residence-permit-due-to-attempted-homicide-and-fugitive-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2021/revocation-of-residence-permit-due-to-attempted-homicide-and-fugitive-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2021/revocation-of-residence-permit-due-to-attempted-homicide-and-fugitive-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2020/swiss-federal-supreme-court-upholds-rejection-of-back-taxes-related-to-corporate-transformation-and-share-alienation-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2020/swiss-federal-supreme-court-upholds-rejection-of-back-taxes-related-to-corporate-transformation-and-share-alienation-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2020/swiss-federal-supreme-court-upholds-rejection-of-back-taxes-related-to-corporate-transformation-and-share-alienation-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2020/swiss-federal-supreme-court-upholds-rejection-of-back-taxes-related-to-corporate-transformation-and-share-alienation-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2020/swiss-federal-supreme-court-upholds-rejection-of-back-taxes-related-to-corporate-transformation-and-share-alienation-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2020/swiss-federal-supreme-court-upholds-rejection-of-back-taxes-related-to-corporate-transformation-and-share-alienation-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2019/macedonian-national-deportation-due-to-long-term-social-assistance-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2019/macedonian-national-deportation-due-to-long-term-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2019/macedonian-national-deportation-due-to-long-term-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2019/macedonian-national-deportation-due-to-long-term-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2019/macedonian-national-deportation-due-to-long-term-social-assistance-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2019/macedonian-national-deportation-due-to-long-term-social-assistance-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2018/residence-permit-appeal-withdrawn-due-to-new-partnership-proceedings-terminated</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2018/residence-permit-appeal-withdrawn-due-to-new-partnership-proceedings-terminated"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2018/residence-permit-appeal-withdrawn-due-to-new-partnership-proceedings-terminated"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2018/residence-permit-appeal-withdrawn-due-to-new-partnership-proceedings-terminated"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2018/residence-permit-appeal-withdrawn-due-to-new-partnership-proceedings-terminated"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2018/residence-permit-appeal-withdrawn-due-to-new-partnership-proceedings-terminated"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2017/revocation-of-kosovan-national-s-establishment-permit-due-to-concealed-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2017/revocation-of-kosovan-national-s-establishment-permit-due-to-concealed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2017/revocation-of-kosovan-national-s-establishment-permit-due-to-concealed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2017/revocation-of-kosovan-national-s-establishment-permit-due-to-concealed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2017/revocation-of-kosovan-national-s-establishment-permit-due-to-concealed-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2017/revocation-of-kosovan-national-s-establishment-permit-due-to-concealed-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2016/association-challenging-zurich-burial-regulation-on-economic-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2016/association-challenging-zurich-burial-regulation-on-economic-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2016/association-challenging-zurich-burial-regulation-on-economic-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2016/association-challenging-zurich-burial-regulation-on-economic-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2016/association-challenging-zurich-burial-regulation-on-economic-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2016/association-challenging-zurich-burial-regulation-on-economic-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2015/owner-challenges-cantonal-maximum-price-determination-for-agricultural-holding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2015/owner-challenges-cantonal-maximum-price-determination-for-agricultural-holding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2015/owner-challenges-cantonal-maximum-price-determination-for-agricultural-holding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2015/owner-challenges-cantonal-maximum-price-determination-for-agricultural-holding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2015/owner-challenges-cantonal-maximum-price-determination-for-agricultural-holding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2015/owner-challenges-cantonal-maximum-price-determination-for-agricultural-holding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2014/pakistani-nationals-appeal-for-renewed-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2014/pakistani-nationals-appeal-for-renewed-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2014/pakistani-nationals-appeal-for-renewed-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2014/pakistani-nationals-appeal-for-renewed-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2014/pakistani-nationals-appeal-for-renewed-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2014/pakistani-nationals-appeal-for-renewed-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2013/student-promotion-appeal-dismissed-due-to-procedural-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2013/student-promotion-appeal-dismissed-due-to-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2013/student-promotion-appeal-dismissed-due-to-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2013/student-promotion-appeal-dismissed-due-to-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2013/student-promotion-appeal-dismissed-due-to-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2013/student-promotion-appeal-dismissed-due-to-procedural-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2012/eritrean-asylum-seeker-s-wife-reunification-documentary-requirements-vs-article-8-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2012/eritrean-asylum-seeker-s-wife-reunification-documentary-requirements-vs-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2012/eritrean-asylum-seeker-s-wife-reunification-documentary-requirements-vs-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2012/eritrean-asylum-seeker-s-wife-reunification-documentary-requirements-vs-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2012/eritrean-asylum-seeker-s-wife-reunification-documentary-requirements-vs-article-8-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2012/eritrean-asylum-seeker-s-wife-reunification-documentary-requirements-vs-article-8-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2011/llc-v-federal-administrative-court-on-transparency-law-access-to-drug-authorization-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2011/llc-v-federal-administrative-court-on-transparency-law-access-to-drug-authorization-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2011/llc-v-federal-administrative-court-on-transparency-law-access-to-drug-authorization-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2011/llc-v-federal-administrative-court-on-transparency-law-access-to-drug-authorization-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2011/llc-v-federal-administrative-court-on-transparency-law-access-to-drug-authorization-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2011/llc-v-federal-administrative-court-on-transparency-law-access-to-drug-authorization-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2010/mother-granted-residence-permit-based-on-swiss-child-s-interest-despite-prior-immigration-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2010/mother-granted-residence-permit-based-on-swiss-child-s-interest-despite-prior-immigration-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2010/mother-granted-residence-permit-based-on-swiss-child-s-interest-despite-prior-immigration-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2010/mother-granted-residence-permit-based-on-swiss-child-s-interest-despite-prior-immigration-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2010/mother-granted-residence-permit-based-on-swiss-child-s-interest-despite-prior-immigration-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2010/mother-granted-residence-permit-based-on-swiss-child-s-interest-despite-prior-immigration-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2009/appeal-against-swiss-post-mail-delivery-ruling-rejected-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2009/appeal-against-swiss-post-mail-delivery-ruling-rejected-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2009/appeal-against-swiss-post-mail-delivery-ruling-rejected-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2009/appeal-against-swiss-post-mail-delivery-ruling-rejected-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2009/appeal-against-swiss-post-mail-delivery-ruling-rejected-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2009/appeal-against-swiss-post-mail-delivery-ruling-rejected-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2008/swiss-gruyere-pdo-cheesemakers-v-cantonal-authorities-equal-treatment-in-milk-delivery-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2008/swiss-gruyere-pdo-cheesemakers-v-cantonal-authorities-equal-treatment-in-milk-delivery-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2008/swiss-gruyere-pdo-cheesemakers-v-cantonal-authorities-equal-treatment-in-milk-delivery-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2008/swiss-gruyere-pdo-cheesemakers-v-cantonal-authorities-equal-treatment-in-milk-delivery-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2008/swiss-gruyere-pdo-cheesemakers-v-cantonal-authorities-equal-treatment-in-milk-delivery-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2008/swiss-gruyere-pdo-cheesemakers-v-cantonal-authorities-equal-treatment-in-milk-delivery-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_234-2007/withdrawal-of-appeal-against-deportation-detention-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2007/withdrawal-of-appeal-against-deportation-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_234-2007/withdrawal-of-appeal-against-deportation-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_234-2007/withdrawal-of-appeal-against-deportation-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_234-2007/withdrawal-of-appeal-against-deportation-detention-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_234-2007/withdrawal-of-appeal-against-deportation-detention-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2024/federal-supreme-court-dismisses-appeal-regarding-renewal-of-residence-permit-after-short-term-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2024/federal-supreme-court-dismisses-appeal-regarding-renewal-of-residence-permit-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2024/federal-supreme-court-dismisses-appeal-regarding-renewal-of-residence-permit-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2024/federal-supreme-court-dismisses-appeal-regarding-renewal-of-residence-permit-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2024/federal-supreme-court-dismisses-appeal-regarding-renewal-of-residence-permit-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2024/federal-supreme-court-dismisses-appeal-regarding-renewal-of-residence-permit-after-short-term-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2023/kosovan-national-denied-permit-extension-despite-integration-due-to-short-stay-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2023/kosovan-national-denied-permit-extension-despite-integration-due-to-short-stay-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2023/kosovan-national-denied-permit-extension-despite-integration-due-to-short-stay-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2023/kosovan-national-denied-permit-extension-despite-integration-due-to-short-stay-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2023/kosovan-national-denied-permit-extension-despite-integration-due-to-short-stay-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2023/kosovan-national-denied-permit-extension-despite-integration-due-to-short-stay-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2022/federal-supreme-court-ruling-on-administrative-detention-pending-asylum-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2022/federal-supreme-court-ruling-on-administrative-detention-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2022/federal-supreme-court-ruling-on-administrative-detention-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2022/federal-supreme-court-ruling-on-administrative-detention-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2022/federal-supreme-court-ruling-on-administrative-detention-pending-asylum-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2022/federal-supreme-court-ruling-on-administrative-detention-pending-asylum-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2021/lawyer-discipline-for-breach-of-duty-of-care-established-in-prior-civil-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2021/lawyer-discipline-for-breach-of-duty-of-care-established-in-prior-civil-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2021/lawyer-discipline-for-breach-of-duty-of-care-established-in-prior-civil-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2021/lawyer-discipline-for-breach-of-duty-of-care-established-in-prior-civil-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2021/lawyer-discipline-for-breach-of-duty-of-care-established-in-prior-civil-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2021/lawyer-discipline-for-breach-of-duty-of-care-established-in-prior-civil-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2020/federal-tax-administration-assistance-to-dutch-authorities-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2020/federal-tax-administration-assistance-to-dutch-authorities-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2020/federal-tax-administration-assistance-to-dutch-authorities-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2020/federal-tax-administration-assistance-to-dutch-authorities-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2020/federal-tax-administration-assistance-to-dutch-authorities-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2020/federal-tax-administration-assistance-to-dutch-authorities-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2019/municipality-s-waiver-of-superficies-fee-constitutes-vat-subsidy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2019/municipality-s-waiver-of-superficies-fee-constitutes-vat-subsidy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2019/municipality-s-waiver-of-superficies-fee-constitutes-vat-subsidy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2019/municipality-s-waiver-of-superficies-fee-constitutes-vat-subsidy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2019/municipality-s-waiver-of-superficies-fee-constitutes-vat-subsidy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2019/municipality-s-waiver-of-superficies-fee-constitutes-vat-subsidy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2018/dentist-reprimanded-for-misleading-fee-practices-and-deficient-patient-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2018/dentist-reprimanded-for-misleading-fee-practices-and-deficient-patient-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2018/dentist-reprimanded-for-misleading-fee-practices-and-deficient-patient-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2018/dentist-reprimanded-for-misleading-fee-practices-and-deficient-patient-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2018/dentist-reprimanded-for-misleading-fee-practices-and-deficient-patient-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2018/dentist-reprimanded-for-misleading-fee-practices-and-deficient-patient-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2017/taxpayer-v-lucerne-tax-authority-debt-interest-and-alimony-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2017/taxpayer-v-lucerne-tax-authority-debt-interest-and-alimony-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2017/taxpayer-v-lucerne-tax-authority-debt-interest-and-alimony-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2017/taxpayer-v-lucerne-tax-authority-debt-interest-and-alimony-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2017/taxpayer-v-lucerne-tax-authority-debt-interest-and-alimony-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2017/taxpayer-v-lucerne-tax-authority-debt-interest-and-alimony-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2016/x-ag-v-z-ag-contract-award-challenge-on-bidder-insolvency-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2016/x-ag-v-z-ag-contract-award-challenge-on-bidder-insolvency-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2016/x-ag-v-z-ag-contract-award-challenge-on-bidder-insolvency-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2016/x-ag-v-z-ag-contract-award-challenge-on-bidder-insolvency-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2016/x-ag-v-z-ag-contract-award-challenge-on-bidder-insolvency-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2016/x-ag-v-z-ag-contract-award-challenge-on-bidder-insolvency-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2014/refusal-of-residence-permit-re-examination-based-on-failed-naturalization-attempt-and-insufficient-private-family-life-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2014/refusal-of-residence-permit-re-examination-based-on-failed-naturalization-attempt-and-insufficient-private-family-life-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2014/refusal-of-residence-permit-re-examination-based-on-failed-naturalization-attempt-and-insufficient-private-family-life-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2014/refusal-of-residence-permit-re-examination-based-on-failed-naturalization-attempt-and-insufficient-private-family-life-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2014/refusal-of-residence-permit-re-examination-based-on-failed-naturalization-attempt-and-insufficient-private-family-life-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2014/refusal-of-residence-permit-re-examination-based-on-failed-naturalization-attempt-and-insufficient-private-family-life-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2012/appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2012/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2012/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2012/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2012/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2012/appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2011/tax-deduction-for-property-conversion-deemed-new-construction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2011/tax-deduction-for-property-conversion-deemed-new-construction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2011/tax-deduction-for-property-conversion-deemed-new-construction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2011/tax-deduction-for-property-conversion-deemed-new-construction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2011/tax-deduction-for-property-conversion-deemed-new-construction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2011/tax-deduction-for-property-conversion-deemed-new-construction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2010/federal-supreme-court-upholds-rejection-of-ground-floor-bar-smoking-room</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2010/federal-supreme-court-upholds-rejection-of-ground-floor-bar-smoking-room"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2010/federal-supreme-court-upholds-rejection-of-ground-floor-bar-smoking-room"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2010/federal-supreme-court-upholds-rejection-of-ground-floor-bar-smoking-room"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2010/federal-supreme-court-upholds-rejection-of-ground-floor-bar-smoking-room"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2010/federal-supreme-court-upholds-rejection-of-ground-floor-bar-smoking-room"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2009/case-concerning-suitability-threshold-for-public-law-appeal-in-unlawful-detention-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2009/case-concerning-suitability-threshold-for-public-law-appeal-in-unlawful-detention-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2009/case-concerning-suitability-threshold-for-public-law-appeal-in-unlawful-detention-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2009/case-concerning-suitability-threshold-for-public-law-appeal-in-unlawful-detention-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2009/case-concerning-suitability-threshold-for-public-law-appeal-in-unlawful-detention-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2009/case-concerning-suitability-threshold-for-public-law-appeal-in-unlawful-detention-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2008/x-v-zurich-cantonal-authorities-student-grant-repayment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2008/x-v-zurich-cantonal-authorities-student-grant-repayment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2008/x-v-zurich-cantonal-authorities-student-grant-repayment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2008/x-v-zurich-cantonal-authorities-student-grant-repayment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2008/x-v-zurich-cantonal-authorities-student-grant-repayment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2008/x-v-zurich-cantonal-authorities-student-grant-repayment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_233-2007/appeal-moot-due-to-release-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2007/appeal-moot-due-to-release-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_233-2007/appeal-moot-due-to-release-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_233-2007/appeal-moot-due-to-release-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_233-2007/appeal-moot-due-to-release-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_233-2007/appeal-moot-due-to-release-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2025/zimbabwean-national-v-residence-permit-denial-based-on-suspected-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2025/zimbabwean-national-v-residence-permit-denial-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2025/zimbabwean-national-v-residence-permit-denial-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2025/zimbabwean-national-v-residence-permit-denial-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2025/zimbabwean-national-v-residence-permit-denial-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2025/zimbabwean-national-v-residence-permit-denial-based-on-suspected-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2024/algerian-national-s-detention-pending-deportation-upheld-despite-inadequate-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2024/algerian-national-s-detention-pending-deportation-upheld-despite-inadequate-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2024/algerian-national-s-detention-pending-deportation-upheld-despite-inadequate-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2024/algerian-national-s-detention-pending-deportation-upheld-despite-inadequate-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2024/algerian-national-s-detention-pending-deportation-upheld-despite-inadequate-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2024/algerian-national-s-detention-pending-deportation-upheld-despite-inadequate-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2023/swiss-supreme-court-upholds-downgrade-of-permanent-residency-due-to-severe-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2023/swiss-supreme-court-upholds-downgrade-of-permanent-residency-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2023/swiss-supreme-court-upholds-downgrade-of-permanent-residency-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2023/swiss-supreme-court-upholds-downgrade-of-permanent-residency-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2023/swiss-supreme-court-upholds-downgrade-of-permanent-residency-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2023/swiss-supreme-court-upholds-downgrade-of-permanent-residency-due-to-severe-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-in-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2022/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-in-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2021/swiss-federal-supreme-court-upholds-residence-permit-revocation-despite-abuse-allegations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2021/swiss-federal-supreme-court-upholds-residence-permit-revocation-despite-abuse-allegations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2021/swiss-federal-supreme-court-upholds-residence-permit-revocation-despite-abuse-allegations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2021/swiss-federal-supreme-court-upholds-residence-permit-revocation-despite-abuse-allegations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2021/swiss-federal-supreme-court-upholds-residence-permit-revocation-despite-abuse-allegations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2021/swiss-federal-supreme-court-upholds-residence-permit-revocation-despite-abuse-allegations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2020/france-v-switzerland-tax-information-exchange-and-foreseeable-relevance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2020/france-v-switzerland-tax-information-exchange-and-foreseeable-relevance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2020/france-v-switzerland-tax-information-exchange-and-foreseeable-relevance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2020/france-v-switzerland-tax-information-exchange-and-foreseeable-relevance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2020/france-v-switzerland-tax-information-exchange-and-foreseeable-relevance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2020/france-v-switzerland-tax-information-exchange-and-foreseeable-relevance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2019/taxpayer-appeal-on-untimely-reclamation-dismissed-for-lack-of-specificity-regarding-arbitrariness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2019/taxpayer-appeal-on-untimely-reclamation-dismissed-for-lack-of-specificity-regarding-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2019/taxpayer-appeal-on-untimely-reclamation-dismissed-for-lack-of-specificity-regarding-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2019/taxpayer-appeal-on-untimely-reclamation-dismissed-for-lack-of-specificity-regarding-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2019/taxpayer-appeal-on-untimely-reclamation-dismissed-for-lack-of-specificity-regarding-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2019/taxpayer-appeal-on-untimely-reclamation-dismissed-for-lack-of-specificity-regarding-arbitrariness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2018/appeal-inadmissible-due-to-late-submission-and-insufficient-federal-law-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2018/appeal-inadmissible-due-to-late-submission-and-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2018/appeal-inadmissible-due-to-late-submission-and-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2018/appeal-inadmissible-due-to-late-submission-and-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2018/appeal-inadmissible-due-to-late-submission-and-insufficient-federal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2018/appeal-inadmissible-due-to-late-submission-and-insufficient-federal-law-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2017/tax-evasion-penalties-upheld-against-shareholder-for-undeclared-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2017/tax-evasion-penalties-upheld-against-shareholder-for-undeclared-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2017/tax-evasion-penalties-upheld-against-shareholder-for-undeclared-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2017/tax-evasion-penalties-upheld-against-shareholder-for-undeclared-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2017/tax-evasion-penalties-upheld-against-shareholder-for-undeclared-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2017/tax-evasion-penalties-upheld-against-shareholder-for-undeclared-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2016/federal-supreme-court-declares-appeals-on-french-tax-information-exchange-inadmissible-lacking-principle-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2016/federal-supreme-court-declares-appeals-on-french-tax-information-exchange-inadmissible-lacking-principle-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2016/federal-supreme-court-declares-appeals-on-french-tax-information-exchange-inadmissible-lacking-principle-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2016/federal-supreme-court-declares-appeals-on-french-tax-information-exchange-inadmissible-lacking-principle-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2016/federal-supreme-court-declares-appeals-on-french-tax-information-exchange-inadmissible-lacking-principle-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2016/federal-supreme-court-declares-appeals-on-french-tax-information-exchange-inadmissible-lacking-principle-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2015/tax-authority-burden-of-proof-for-hidden-profit-distribution-of-corporate-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2015/tax-authority-burden-of-proof-for-hidden-profit-distribution-of-corporate-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2015/tax-authority-burden-of-proof-for-hidden-profit-distribution-of-corporate-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2015/tax-authority-burden-of-proof-for-hidden-profit-distribution-of-corporate-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2015/tax-authority-burden-of-proof-for-hidden-profit-distribution-of-corporate-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2015/tax-authority-burden-of-proof-for-hidden-profit-distribution-of-corporate-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2014/appeal-withdrawal-and-cost-assessment-in-public-procurement-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2014/appeal-withdrawal-and-cost-assessment-in-public-procurement-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2014/appeal-withdrawal-and-cost-assessment-in-public-procurement-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2014/appeal-withdrawal-and-cost-assessment-in-public-procurement-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2014/appeal-withdrawal-and-cost-assessment-in-public-procurement-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2014/appeal-withdrawal-and-cost-assessment-in-public-procurement-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2013/tax-fines-upheld-due-to-inadequate-appeal-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2013/tax-fines-upheld-due-to-inadequate-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2013/tax-fines-upheld-due-to-inadequate-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2013/tax-fines-upheld-due-to-inadequate-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2013/tax-fines-upheld-due-to-inadequate-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2013/tax-fines-upheld-due-to-inadequate-appeal-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2012/taxpayer-v-swiss-confederation-vat-liability-on-research-project-management-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2012/taxpayer-v-swiss-confederation-vat-liability-on-research-project-management-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2012/taxpayer-v-swiss-confederation-vat-liability-on-research-project-management-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2012/taxpayer-v-swiss-confederation-vat-liability-on-research-project-management-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2012/taxpayer-v-swiss-confederation-vat-liability-on-research-project-management-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2012/taxpayer-v-swiss-confederation-vat-liability-on-research-project-management-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2011/corporate-representative-liability-for-tax-evasion-and-procedural-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2011/corporate-representative-liability-for-tax-evasion-and-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2011/corporate-representative-liability-for-tax-evasion-and-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2011/corporate-representative-liability-for-tax-evasion-and-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2011/corporate-representative-liability-for-tax-evasion-and-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2011/corporate-representative-liability-for-tax-evasion-and-procedural-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2010/hotelier-tax-assessment-challenge-regarding-undisclosed-bank-accounts-and-unproven-deposits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2010/hotelier-tax-assessment-challenge-regarding-undisclosed-bank-accounts-and-unproven-deposits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2010/hotelier-tax-assessment-challenge-regarding-undisclosed-bank-accounts-and-unproven-deposits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2010/hotelier-tax-assessment-challenge-regarding-undisclosed-bank-accounts-and-unproven-deposits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2010/hotelier-tax-assessment-challenge-regarding-undisclosed-bank-accounts-and-unproven-deposits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2010/hotelier-tax-assessment-challenge-regarding-undisclosed-bank-accounts-and-unproven-deposits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2009/federal-supreme-court-decision-on-moot-appeal-following-cured-procedural-defect-in-detention-pending-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2009/federal-supreme-court-decision-on-moot-appeal-following-cured-procedural-defect-in-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2009/federal-supreme-court-decision-on-moot-appeal-following-cured-procedural-defect-in-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2009/federal-supreme-court-decision-on-moot-appeal-following-cured-procedural-defect-in-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2009/federal-supreme-court-decision-on-moot-appeal-following-cured-procedural-defect-in-detention-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2009/federal-supreme-court-decision-on-moot-appeal-following-cured-procedural-defect-in-detention-pending-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2008/federal-supreme-court-upholds-detention-pending-removal-for-asylum-applicant-from-cameroon</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2008/federal-supreme-court-upholds-detention-pending-removal-for-asylum-applicant-from-cameroon"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2008/federal-supreme-court-upholds-detention-pending-removal-for-asylum-applicant-from-cameroon"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2008/federal-supreme-court-upholds-detention-pending-removal-for-asylum-applicant-from-cameroon"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2008/federal-supreme-court-upholds-detention-pending-removal-for-asylum-applicant-from-cameroon"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2008/federal-supreme-court-upholds-detention-pending-removal-for-asylum-applicant-from-cameroon"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_232-2007/school-vs-tax-authority-on-vat-exemption-for-educational-support-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2007/school-vs-tax-authority-on-vat-exemption-for-educational-support-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_232-2007/school-vs-tax-authority-on-vat-exemption-for-educational-support-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_232-2007/school-vs-tax-authority-on-vat-exemption-for-educational-support-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_232-2007/school-vs-tax-authority-on-vat-exemption-for-educational-support-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_232-2007/school-vs-tax-authority-on-vat-exemption-for-educational-support-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2024/foreign-national-s-appeal-on-residence-permit-refusal-rejected-due-to-unsigned-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2024/foreign-national-s-appeal-on-residence-permit-refusal-rejected-due-to-unsigned-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2024/foreign-national-s-appeal-on-residence-permit-refusal-rejected-due-to-unsigned-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2024/foreign-national-s-appeal-on-residence-permit-refusal-rejected-due-to-unsigned-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2024/foreign-national-s-appeal-on-residence-permit-refusal-rejected-due-to-unsigned-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2024/foreign-national-s-appeal-on-residence-permit-refusal-rejected-due-to-unsigned-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2023/italian-cross-border-commuter-permit-denial-upheld-for-shell-company-employee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2023/italian-cross-border-commuter-permit-denial-upheld-for-shell-company-employee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2023/italian-cross-border-commuter-permit-denial-upheld-for-shell-company-employee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2023/italian-cross-border-commuter-permit-denial-upheld-for-shell-company-employee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2023/italian-cross-border-commuter-permit-denial-upheld-for-shell-company-employee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2023/italian-cross-border-commuter-permit-denial-upheld-for-shell-company-employee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2021/secondary-residence-owner-challenges-flat-rate-tourist-tax-based-on-objective-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2021/secondary-residence-owner-challenges-flat-rate-tourist-tax-based-on-objective-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2021/secondary-residence-owner-challenges-flat-rate-tourist-tax-based-on-objective-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2021/secondary-residence-owner-challenges-flat-rate-tourist-tax-based-on-objective-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2021/secondary-residence-owner-challenges-flat-rate-tourist-tax-based-on-objective-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2021/secondary-residence-owner-challenges-flat-rate-tourist-tax-based-on-objective-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2020/minergie-certification-delay-bars-tax-revision-due-to-lack-of-diligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2020/minergie-certification-delay-bars-tax-revision-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2020/minergie-certification-delay-bars-tax-revision-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2020/minergie-certification-delay-bars-tax-revision-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2020/minergie-certification-delay-bars-tax-revision-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2020/minergie-certification-delay-bars-tax-revision-due-to-lack-of-diligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-rapist</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-rapist"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-rapist"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-rapist"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-rapist"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-rapist"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2018/wives-property-classification-for-tax-deduction-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2018/wives-property-classification-for-tax-deduction-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2018/wives-property-classification-for-tax-deduction-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2018/wives-property-classification-for-tax-deduction-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2018/wives-property-classification-for-tax-deduction-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2018/wives-property-classification-for-tax-deduction-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2017/attorney-discipline-for-unauthorized-representation-in-debt-collection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2017/attorney-discipline-for-unauthorized-representation-in-debt-collection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2017/attorney-discipline-for-unauthorized-representation-in-debt-collection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2017/attorney-discipline-for-unauthorized-representation-in-debt-collection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2017/attorney-discipline-for-unauthorized-representation-in-debt-collection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2017/attorney-discipline-for-unauthorized-representation-in-debt-collection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2016/company-v-cantonal-court-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2016/company-v-cantonal-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2016/company-v-cantonal-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2016/company-v-cantonal-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2016/company-v-cantonal-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2016/company-v-cantonal-court-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2014/legal-aid-for-cantonal-social-assistance-challenge-denied-due-to-lack-of-arbitrariness-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2014/legal-aid-for-cantonal-social-assistance-challenge-denied-due-to-lack-of-arbitrariness-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2014/legal-aid-for-cantonal-social-assistance-challenge-denied-due-to-lack-of-arbitrariness-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2014/legal-aid-for-cantonal-social-assistance-challenge-denied-due-to-lack-of-arbitrariness-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2014/legal-aid-for-cantonal-social-assistance-challenge-denied-due-to-lack-of-arbitrariness-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2014/legal-aid-for-cantonal-social-assistance-challenge-denied-due-to-lack-of-arbitrariness-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2013/cantonal-court-costs-appeal-deadline-refusal-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2013/cantonal-court-costs-appeal-deadline-refusal-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2013/cantonal-court-costs-appeal-deadline-refusal-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2013/cantonal-court-costs-appeal-deadline-refusal-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2013/cantonal-court-costs-appeal-deadline-refusal-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2013/cantonal-court-costs-appeal-deadline-refusal-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2012/algerian-national-s-appeal-against-inadmissibility-of-residency-permit-reconsideration-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2012/algerian-national-s-appeal-against-inadmissibility-of-residency-permit-reconsideration-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2012/algerian-national-s-appeal-against-inadmissibility-of-residency-permit-reconsideration-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2012/algerian-national-s-appeal-against-inadmissibility-of-residency-permit-reconsideration-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2012/algerian-national-s-appeal-against-inadmissibility-of-residency-permit-reconsideration-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2012/algerian-national-s-appeal-against-inadmissibility-of-residency-permit-reconsideration-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2011/serbian-national-residence-permit-refusal-upheld-due-to-abusive-continuation-of-formal-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2011/serbian-national-residence-permit-refusal-upheld-due-to-abusive-continuation-of-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2011/serbian-national-residence-permit-refusal-upheld-due-to-abusive-continuation-of-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2011/serbian-national-residence-permit-refusal-upheld-due-to-abusive-continuation-of-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2011/serbian-national-residence-permit-refusal-upheld-due-to-abusive-continuation-of-formal-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2011/serbian-national-residence-permit-refusal-upheld-due-to-abusive-continuation-of-formal-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2010/ferrari-import-tax-classification-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2010/ferrari-import-tax-classification-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2010/ferrari-import-tax-classification-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2010/ferrari-import-tax-classification-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2010/ferrari-import-tax-classification-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2010/ferrari-import-tax-classification-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2009/garage-owner-vat-reassessment-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2009/garage-owner-vat-reassessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2009/garage-owner-vat-reassessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2009/garage-owner-vat-reassessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2009/garage-owner-vat-reassessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2009/garage-owner-vat-reassessment-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2008/residence-permit-non-renewal-for-ex-spouse-of-swiss-citizen-with-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2008/residence-permit-non-renewal-for-ex-spouse-of-swiss-citizen-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2008/residence-permit-non-renewal-for-ex-spouse-of-swiss-citizen-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2008/residence-permit-non-renewal-for-ex-spouse-of-swiss-citizen-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2008/residence-permit-non-renewal-for-ex-spouse-of-swiss-citizen-with-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2008/residence-permit-non-renewal-for-ex-spouse-of-swiss-citizen-with-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_231-2007/administrative-agency-v-asylum-seeker-regarding-cantonal-exclusion-order-for-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2007/administrative-agency-v-asylum-seeker-regarding-cantonal-exclusion-order-for-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_231-2007/administrative-agency-v-asylum-seeker-regarding-cantonal-exclusion-order-for-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_231-2007/administrative-agency-v-asylum-seeker-regarding-cantonal-exclusion-order-for-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_231-2007/administrative-agency-v-asylum-seeker-regarding-cantonal-exclusion-order-for-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_231-2007/administrative-agency-v-asylum-seeker-regarding-cantonal-exclusion-order-for-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2025/algerian-twins-late-family-reunification-claim-denied-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2025/algerian-twins-late-family-reunification-claim-denied-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2025/algerian-twins-late-family-reunification-claim-denied-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2025/algerian-twins-late-family-reunification-claim-denied-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2025/algerian-twins-late-family-reunification-claim-denied-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2025/algerian-twins-late-family-reunification-claim-denied-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2024/tunisian-national-detention-for-deportation-due-to-theft-conviction-and-absconding-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2024/tunisian-national-detention-for-deportation-due-to-theft-conviction-and-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2024/tunisian-national-detention-for-deportation-due-to-theft-conviction-and-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2024/tunisian-national-detention-for-deportation-due-to-theft-conviction-and-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2024/tunisian-national-detention-for-deportation-due-to-theft-conviction-and-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2024/tunisian-national-detention-for-deportation-due-to-theft-conviction-and-absconding-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2022/swiss-supreme-court-upholds-expulsion-of-chronic-criminal-based-on-public-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2022/swiss-supreme-court-upholds-expulsion-of-chronic-criminal-based-on-public-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2022/swiss-supreme-court-upholds-expulsion-of-chronic-criminal-based-on-public-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2022/swiss-supreme-court-upholds-expulsion-of-chronic-criminal-based-on-public-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2022/swiss-supreme-court-upholds-expulsion-of-chronic-criminal-based-on-public-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2022/swiss-supreme-court-upholds-expulsion-of-chronic-criminal-based-on-public-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2021/turkish-national-residence-permit-denial-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2021/turkish-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2021/turkish-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2021/turkish-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2021/turkish-national-residence-permit-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2021/turkish-national-residence-permit-denial-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2020/cantonal-taxi-and-limousine-law-upheld-against-federal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2020/cantonal-taxi-and-limousine-law-upheld-against-federal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2020/cantonal-taxi-and-limousine-law-upheld-against-federal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2020/cantonal-taxi-and-limousine-law-upheld-against-federal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2020/cantonal-taxi-and-limousine-law-upheld-against-federal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2020/cantonal-taxi-and-limousine-law-upheld-against-federal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2019/brazilian-national-residence-permit-refusal-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2019/brazilian-national-residence-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2019/brazilian-national-residence-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2019/brazilian-national-residence-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2019/brazilian-national-residence-permit-refusal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2019/brazilian-national-residence-permit-refusal-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2018/tax-authority-v-taxpayers-regarding-property-asset-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2018/tax-authority-v-taxpayers-regarding-property-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2018/tax-authority-v-taxpayers-regarding-property-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2018/tax-authority-v-taxpayers-regarding-property-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2018/tax-authority-v-taxpayers-regarding-property-asset-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2018/tax-authority-v-taxpayers-regarding-property-asset-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2017/tax-loss-carryforward-vs-real-estate-gains-tax-basis-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2017/tax-loss-carryforward-vs-real-estate-gains-tax-basis-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2017/tax-loss-carryforward-vs-real-estate-gains-tax-basis-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2017/tax-loss-carryforward-vs-real-estate-gains-tax-basis-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2017/tax-loss-carryforward-vs-real-estate-gains-tax-basis-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2017/tax-loss-carryforward-vs-real-estate-gains-tax-basis-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2016/remission-of-mandatory-waste-disposal-fees-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2016/remission-of-mandatory-waste-disposal-fees-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2016/remission-of-mandatory-waste-disposal-fees-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2016/remission-of-mandatory-waste-disposal-fees-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2016/remission-of-mandatory-waste-disposal-fees-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2016/remission-of-mandatory-waste-disposal-fees-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2015/tax-assessment-upheld-due-to-subsequent-pension-withdrawal-constituting-new-fact</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2015/tax-assessment-upheld-due-to-subsequent-pension-withdrawal-constituting-new-fact"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2015/tax-assessment-upheld-due-to-subsequent-pension-withdrawal-constituting-new-fact"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2015/tax-assessment-upheld-due-to-subsequent-pension-withdrawal-constituting-new-fact"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2015/tax-assessment-upheld-due-to-subsequent-pension-withdrawal-constituting-new-fact"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2015/tax-assessment-upheld-due-to-subsequent-pension-withdrawal-constituting-new-fact"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2014/revocation-of-settlement-permit-due-to-criminal-convictions-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2014/revocation-of-settlement-permit-due-to-criminal-convictions-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2014/revocation-of-settlement-permit-due-to-criminal-convictions-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2014/revocation-of-settlement-permit-due-to-criminal-convictions-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2014/revocation-of-settlement-permit-due-to-criminal-convictions-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2014/revocation-of-settlement-permit-due-to-criminal-convictions-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2013/kosovan-national-s-appeal-on-residence-permit-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2013/kosovan-national-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2013/kosovan-national-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2013/kosovan-national-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2013/kosovan-national-s-appeal-on-residence-permit-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2013/kosovan-national-s-appeal-on-residence-permit-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2012/municipal-council-v-protection-of-legitimate-trust-in-water-fee-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2012/municipal-council-v-protection-of-legitimate-trust-in-water-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2012/municipal-council-v-protection-of-legitimate-trust-in-water-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2012/municipal-council-v-protection-of-legitimate-trust-in-water-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2012/municipal-council-v-protection-of-legitimate-trust-in-water-fee-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2012/municipal-council-v-protection-of-legitimate-trust-in-water-fee-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2011/moroccan-national-v-cantonal-population-service-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2011/moroccan-national-v-cantonal-population-service-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2011/moroccan-national-v-cantonal-population-service-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2011/moroccan-national-v-cantonal-population-service-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2011/moroccan-national-v-cantonal-population-service-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2011/moroccan-national-v-cantonal-population-service-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2010/federal-supreme-court-upholds-prostitution-law-provisions-while-annulment-consent-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2010/federal-supreme-court-upholds-prostitution-law-provisions-while-annulment-consent-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2010/federal-supreme-court-upholds-prostitution-law-provisions-while-annulment-consent-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2010/federal-supreme-court-upholds-prostitution-law-provisions-while-annulment-consent-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2010/federal-supreme-court-upholds-prostitution-law-provisions-while-annulment-consent-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2010/federal-supreme-court-upholds-prostitution-law-provisions-while-annulment-consent-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2009/foreign-national-s-appeal-against-settlement-permit-revocation-and-right-to-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2009/foreign-national-s-appeal-against-settlement-permit-revocation-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2009/foreign-national-s-appeal-against-settlement-permit-revocation-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2009/foreign-national-s-appeal-against-settlement-permit-revocation-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2009/foreign-national-s-appeal-against-settlement-permit-revocation-and-right-to-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2009/foreign-national-s-appeal-against-settlement-permit-revocation-and-right-to-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_230-2008/lucerne-v-ticino-inter-cantonal-tax-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2008/lucerne-v-ticino-inter-cantonal-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_230-2008/lucerne-v-ticino-inter-cantonal-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_230-2008/lucerne-v-ticino-inter-cantonal-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_230-2008/lucerne-v-ticino-inter-cantonal-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_230-2008/lucerne-v-ticino-inter-cantonal-tax-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2025/swiss-federal-supreme-court-upholds-denial-of-suspensive-effect-for-appeal-against-entry-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2025/swiss-federal-supreme-court-upholds-denial-of-suspensive-effect-for-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2025/swiss-federal-supreme-court-upholds-denial-of-suspensive-effect-for-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2025/swiss-federal-supreme-court-upholds-denial-of-suspensive-effect-for-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2025/swiss-federal-supreme-court-upholds-denial-of-suspensive-effect-for-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2025/swiss-federal-supreme-court-upholds-denial-of-suspensive-effect-for-appeal-against-entry-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2024/supreme-court-upholds-refusal-to-reconsider-electricity-auction-revenue-allocation-based-on-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2024/supreme-court-upholds-refusal-to-reconsider-electricity-auction-revenue-allocation-based-on-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2024/supreme-court-upholds-refusal-to-reconsider-electricity-auction-revenue-allocation-based-on-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2024/supreme-court-upholds-refusal-to-reconsider-electricity-auction-revenue-allocation-based-on-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2024/supreme-court-upholds-refusal-to-reconsider-electricity-auction-revenue-allocation-based-on-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2024/supreme-court-upholds-refusal-to-reconsider-electricity-auction-revenue-allocation-based-on-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2023/polish-national-s-residence-permit-non-renewal-due-to-loss-of-worker-status-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2023/polish-national-s-residence-permit-non-renewal-due-to-loss-of-worker-status-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2023/polish-national-s-residence-permit-non-renewal-due-to-loss-of-worker-status-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2023/polish-national-s-residence-permit-non-renewal-due-to-loss-of-worker-status-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2023/polish-national-s-residence-permit-non-renewal-due-to-loss-of-worker-status-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2023/polish-national-s-residence-permit-non-renewal-due-to-loss-of-worker-status-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2022/appellant-s-failure-to-provide-challenged-decision-leads-to-dismissal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2022/appellant-s-failure-to-provide-challenged-decision-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2022/appellant-s-failure-to-provide-challenged-decision-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2022/appellant-s-failure-to-provide-challenged-decision-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2022/appellant-s-failure-to-provide-challenged-decision-leads-to-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2022/appellant-s-failure-to-provide-challenged-decision-leads-to-dismissal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2021/swiss-federal-court-upholds-revocation-of-permanent-residence-for-long-term-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2021/swiss-federal-court-upholds-revocation-of-permanent-residence-for-long-term-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2021/swiss-federal-court-upholds-revocation-of-permanent-residence-for-long-term-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2021/swiss-federal-court-upholds-revocation-of-permanent-residence-for-long-term-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2021/swiss-federal-court-upholds-revocation-of-permanent-residence-for-long-term-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2021/swiss-federal-court-upholds-revocation-of-permanent-residence-for-long-term-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2020/taxation-of-patent-transfers-and-private-withdrawal-of-business-assets-over-multiple-years</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2020/taxation-of-patent-transfers-and-private-withdrawal-of-business-assets-over-multiple-years"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2020/taxation-of-patent-transfers-and-private-withdrawal-of-business-assets-over-multiple-years"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2020/taxation-of-patent-transfers-and-private-withdrawal-of-business-assets-over-multiple-years"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2020/taxation-of-patent-transfers-and-private-withdrawal-of-business-assets-over-multiple-years"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2020/taxation-of-patent-transfers-and-private-withdrawal-of-business-assets-over-multiple-years"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2019/married-couple-v-tax-authority-international-property-tax-allocation-2014</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2019/married-couple-v-tax-authority-international-property-tax-allocation-2014"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2019/married-couple-v-tax-authority-international-property-tax-allocation-2014"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2019/married-couple-v-tax-authority-international-property-tax-allocation-2014"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2019/married-couple-v-tax-authority-international-property-tax-allocation-2014"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2019/married-couple-v-tax-authority-international-property-tax-allocation-2014"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2018/tunisian-national-v-social-dependency-and-family-ties-in-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2018/tunisian-national-v-social-dependency-and-family-ties-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2018/tunisian-national-v-social-dependency-and-family-ties-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2018/tunisian-national-v-social-dependency-and-family-ties-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2018/tunisian-national-v-social-dependency-and-family-ties-in-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2018/tunisian-national-v-social-dependency-and-family-ties-in-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2017/appeal-inadmissible-due-to-interlocutory-remand-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2017/appeal-inadmissible-due-to-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2017/appeal-inadmissible-due-to-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2017/appeal-inadmissible-due-to-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2017/appeal-inadmissible-due-to-interlocutory-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2017/appeal-inadmissible-due-to-interlocutory-remand-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2015/tax-appeal-dismissed-for-procedural-deficiencies-in-challenging-assessment-and-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2015/tax-appeal-dismissed-for-procedural-deficiencies-in-challenging-assessment-and-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2015/tax-appeal-dismissed-for-procedural-deficiencies-in-challenging-assessment-and-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2015/tax-appeal-dismissed-for-procedural-deficiencies-in-challenging-assessment-and-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2015/tax-appeal-dismissed-for-procedural-deficiencies-in-challenging-assessment-and-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2015/tax-appeal-dismissed-for-procedural-deficiencies-in-challenging-assessment-and-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2014/tax-remission-appeal-disregarded-for-untimely-submission-of-challenged-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2014/tax-remission-appeal-disregarded-for-untimely-submission-of-challenged-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2014/tax-remission-appeal-disregarded-for-untimely-submission-of-challenged-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2014/tax-remission-appeal-disregarded-for-untimely-submission-of-challenged-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2014/tax-remission-appeal-disregarded-for-untimely-submission-of-challenged-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2014/tax-remission-appeal-disregarded-for-untimely-submission-of-challenged-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2013/revocation-of-residence-permit-for-false-statements-despite-long-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2013/revocation-of-residence-permit-for-false-statements-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2013/revocation-of-residence-permit-for-false-statements-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2013/revocation-of-residence-permit-for-false-statements-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2013/revocation-of-residence-permit-for-false-statements-despite-long-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2013/revocation-of-residence-permit-for-false-statements-despite-long-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2012/turkey-national-deportation-detention-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2012/turkey-national-deportation-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2012/turkey-national-deportation-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2012/turkey-national-deportation-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2012/turkey-national-deportation-detention-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2012/turkey-national-deportation-detention-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2011/nigerian-asylum-seeker-detention-for-dublin-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2011/nigerian-asylum-seeker-detention-for-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2011/nigerian-asylum-seeker-detention-for-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2011/nigerian-asylum-seeker-detention-for-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2011/nigerian-asylum-seeker-detention-for-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2011/nigerian-asylum-seeker-detention-for-dublin-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2010/former-directors-request-for-clarification-in-company-liquidation-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2010/former-directors-request-for-clarification-in-company-liquidation-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2010/former-directors-request-for-clarification-in-company-liquidation-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2010/former-directors-request-for-clarification-in-company-liquidation-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2010/former-directors-request-for-clarification-in-company-liquidation-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2010/former-directors-request-for-clarification-in-company-liquidation-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2009/taxation-of-lease-termination-indemnity-residence-vs-source-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2009/taxation-of-lease-termination-indemnity-residence-vs-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2009/taxation-of-lease-termination-indemnity-residence-vs-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2009/taxation-of-lease-termination-indemnity-residence-vs-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2009/taxation-of-lease-termination-indemnity-residence-vs-source-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2009/taxation-of-lease-termination-indemnity-residence-vs-source-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2008/tax-assessment-prescription-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2008/tax-assessment-prescription-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2008/tax-assessment-prescription-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2008/tax-assessment-prescription-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2008/tax-assessment-prescription-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2008/tax-assessment-prescription-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_23-2007/rwandan-national-denied-residence-permit-conversion-fails-to-exhaust-remedies-before-federal-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2007/rwandan-national-denied-residence-permit-conversion-fails-to-exhaust-remedies-before-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_23-2007/rwandan-national-denied-residence-permit-conversion-fails-to-exhaust-remedies-before-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_23-2007/rwandan-national-denied-residence-permit-conversion-fails-to-exhaust-remedies-before-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_23-2007/rwandan-national-denied-residence-permit-conversion-fails-to-exhaust-remedies-before-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_23-2007/rwandan-national-denied-residence-permit-conversion-fails-to-exhaust-remedies-before-federal-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2025/kosovar-national-v-state-secretariat-for-migration-entry-ban-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2025/kosovar-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2025/kosovar-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2025/kosovar-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2025/kosovar-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2025/kosovar-national-v-state-secretariat-for-migration-entry-ban-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2023/swiss-federal-supreme-court-upholds-refusal-to-hear-contingent-damages-claims-related-to-insurance-information-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2023/swiss-federal-supreme-court-upholds-refusal-to-hear-contingent-damages-claims-related-to-insurance-information-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2023/swiss-federal-supreme-court-upholds-refusal-to-hear-contingent-damages-claims-related-to-insurance-information-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2023/swiss-federal-supreme-court-upholds-refusal-to-hear-contingent-damages-claims-related-to-insurance-information-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2023/swiss-federal-supreme-court-upholds-refusal-to-hear-contingent-damages-claims-related-to-insurance-information-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2023/swiss-federal-supreme-court-upholds-refusal-to-hear-contingent-damages-claims-related-to-insurance-information-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2022/tax-appeal-inadmissibility-due-to-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2022/tax-appeal-inadmissibility-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2022/tax-appeal-inadmissibility-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2022/tax-appeal-inadmissibility-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2022/tax-appeal-inadmissibility-due-to-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2022/tax-appeal-inadmissibility-due-to-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2021/patient-access-to-files-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2021/patient-access-to-files-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2021/patient-access-to-files-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2021/patient-access-to-files-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2021/patient-access-to-files-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2021/patient-access-to-files-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2020/medical-malpractice-claim-time-barred-after-failure-to-exhaust-administrative-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2020/medical-malpractice-claim-time-barred-after-failure-to-exhaust-administrative-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2020/medical-malpractice-claim-time-barred-after-failure-to-exhaust-administrative-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2020/medical-malpractice-claim-time-barred-after-failure-to-exhaust-administrative-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2020/medical-malpractice-claim-time-barred-after-failure-to-exhaust-administrative-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2020/medical-malpractice-claim-time-barred-after-failure-to-exhaust-administrative-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2018/midwifery-student-denied-internship-over-religious-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2018/midwifery-student-denied-internship-over-religious-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2018/midwifery-student-denied-internship-over-religious-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2018/midwifery-student-denied-internship-over-religious-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2018/midwifery-student-denied-internship-over-religious-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2018/midwifery-student-denied-internship-over-religious-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2017/company-challenges-bike-sharing-tender-classification-as-concession-vs-public-procurement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2017/company-challenges-bike-sharing-tender-classification-as-concession-vs-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2017/company-challenges-bike-sharing-tender-classification-as-concession-vs-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2017/company-challenges-bike-sharing-tender-classification-as-concession-vs-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2017/company-challenges-bike-sharing-tender-classification-as-concession-vs-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2017/company-challenges-bike-sharing-tender-classification-as-concession-vs-public-procurement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2016/kosovo-national-deportation-after-rape-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2016/kosovo-national-deportation-after-rape-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2016/kosovo-national-deportation-after-rape-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2016/kosovo-national-deportation-after-rape-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2016/kosovo-national-deportation-after-rape-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2016/kosovo-national-deportation-after-rape-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2015/commercial-entity-v-regional-development-project-approval-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2015/commercial-entity-v-regional-development-project-approval-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2015/commercial-entity-v-regional-development-project-approval-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2015/commercial-entity-v-regional-development-project-approval-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2015/commercial-entity-v-regional-development-project-approval-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2015/commercial-entity-v-regional-development-project-approval-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2014/swiss-federal-supreme-court-upholds-expulsion-of-resident-with-serious-drug-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2014/swiss-federal-supreme-court-upholds-expulsion-of-resident-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2014/swiss-federal-supreme-court-upholds-expulsion-of-resident-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2014/swiss-federal-supreme-court-upholds-expulsion-of-resident-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2014/swiss-federal-supreme-court-upholds-expulsion-of-resident-with-serious-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2014/swiss-federal-supreme-court-upholds-expulsion-of-resident-with-serious-drug-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2013/turkish-national-s-appeal-against-non-renewal-of-residence-permit-after-divorce-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2013/turkish-national-s-appeal-against-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2013/turkish-national-s-appeal-against-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2013/turkish-national-s-appeal-against-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2013/turkish-national-s-appeal-against-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2013/turkish-national-s-appeal-against-non-renewal-of-residence-permit-after-divorce-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2012/residence-permit-denial-appeal-dismissed-due-to-failed-sobriety-and-parental-obligations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2012/residence-permit-denial-appeal-dismissed-due-to-failed-sobriety-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2012/residence-permit-denial-appeal-dismissed-due-to-failed-sobriety-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2012/residence-permit-denial-appeal-dismissed-due-to-failed-sobriety-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2012/residence-permit-denial-appeal-dismissed-due-to-failed-sobriety-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2012/residence-permit-denial-appeal-dismissed-due-to-failed-sobriety-and-parental-obligations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2011/claimant-denied-legal-aid-for-failure-to-submit-financial-documentation-in-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2011/claimant-denied-legal-aid-for-failure-to-submit-financial-documentation-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2011/claimant-denied-legal-aid-for-failure-to-submit-financial-documentation-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2011/claimant-denied-legal-aid-for-failure-to-submit-financial-documentation-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2011/claimant-denied-legal-aid-for-failure-to-submit-financial-documentation-in-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2011/claimant-denied-legal-aid-for-failure-to-submit-financial-documentation-in-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2010/police-officer-lacks-standing-to-appeal-detention-annulment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2010/police-officer-lacks-standing-to-appeal-detention-annulment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2010/police-officer-lacks-standing-to-appeal-detention-annulment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2010/police-officer-lacks-standing-to-appeal-detention-annulment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2010/police-officer-lacks-standing-to-appeal-detention-annulment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2010/police-officer-lacks-standing-to-appeal-detention-annulment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2009/inadmissible-public-law-appeal-due-to-failure-to-exhaust-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2009/inadmissible-public-law-appeal-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2009/inadmissible-public-law-appeal-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2009/inadmissible-public-law-appeal-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2009/inadmissible-public-law-appeal-due-to-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2009/inadmissible-public-law-appeal-due-to-failure-to-exhaust-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2008/golf-course-vat-deductions-mixed-use-vs-shareholder-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2008/golf-course-vat-deductions-mixed-use-vs-shareholder-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2008/golf-course-vat-deductions-mixed-use-vs-shareholder-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2008/golf-course-vat-deductions-mixed-use-vs-shareholder-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2008/golf-course-vat-deductions-mixed-use-vs-shareholder-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2008/golf-course-vat-deductions-mixed-use-vs-shareholder-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_229-2007/cuban-national-residence-permit-revocation-upheld-despite-ongoing-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2007/cuban-national-residence-permit-revocation-upheld-despite-ongoing-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_229-2007/cuban-national-residence-permit-revocation-upheld-despite-ongoing-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_229-2007/cuban-national-residence-permit-revocation-upheld-despite-ongoing-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_229-2007/cuban-national-residence-permit-revocation-upheld-despite-ongoing-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_229-2007/cuban-national-residence-permit-revocation-upheld-despite-ongoing-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2025/turkish-national-s-residence-permit-renewal-denied-due-to-insufficient-proof-of-severe-domestic-abuse-and-endangered-reintegration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2025/turkish-national-s-residence-permit-renewal-denied-due-to-insufficient-proof-of-severe-domestic-abuse-and-endangered-reintegration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2025/turkish-national-s-residence-permit-renewal-denied-due-to-insufficient-proof-of-severe-domestic-abuse-and-endangered-reintegration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2025/turkish-national-s-residence-permit-renewal-denied-due-to-insufficient-proof-of-severe-domestic-abuse-and-endangered-reintegration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2025/turkish-national-s-residence-permit-renewal-denied-due-to-insufficient-proof-of-severe-domestic-abuse-and-endangered-reintegration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2025/turkish-national-s-residence-permit-renewal-denied-due-to-insufficient-proof-of-severe-domestic-abuse-and-endangered-reintegration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2024/landowner-s-challenge-to-municipality-s-restoration-order-dismissed-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2024/landowner-s-challenge-to-municipality-s-restoration-order-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2024/landowner-s-challenge-to-municipality-s-restoration-order-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2024/landowner-s-challenge-to-municipality-s-restoration-order-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2024/landowner-s-challenge-to-municipality-s-restoration-order-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2024/landowner-s-challenge-to-municipality-s-restoration-order-dismissed-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2023/appeal-regarding-swiss-administrative-assistance-to-the-uk-on-banking-information-in-a-tax-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2023/appeal-regarding-swiss-administrative-assistance-to-the-uk-on-banking-information-in-a-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2023/appeal-regarding-swiss-administrative-assistance-to-the-uk-on-banking-information-in-a-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2023/appeal-regarding-swiss-administrative-assistance-to-the-uk-on-banking-information-in-a-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2023/appeal-regarding-swiss-administrative-assistance-to-the-uk-on-banking-information-in-a-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2023/appeal-regarding-swiss-administrative-assistance-to-the-uk-on-banking-information-in-a-tax-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2021/parents-v-swiss-canton-mandatory-masking-in-primary-schools</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2021/parents-v-swiss-canton-mandatory-masking-in-primary-schools"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2021/parents-v-swiss-canton-mandatory-masking-in-primary-schools"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2021/parents-v-swiss-canton-mandatory-masking-in-primary-schools"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2021/parents-v-swiss-canton-mandatory-masking-in-primary-schools"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2021/parents-v-swiss-canton-mandatory-masking-in-primary-schools"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2020/buvette-concession-award-and-two-stage-evaluation-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2020/buvette-concession-award-and-two-stage-evaluation-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2020/buvette-concession-award-and-two-stage-evaluation-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2020/buvette-concession-award-and-two-stage-evaluation-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2020/buvette-concession-award-and-two-stage-evaluation-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2020/buvette-concession-award-and-two-stage-evaluation-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2019/taxpayer-appeal-dismissed-for-non-payment-of-cost-advances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2019/taxpayer-appeal-dismissed-for-non-payment-of-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2019/taxpayer-appeal-dismissed-for-non-payment-of-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2019/taxpayer-appeal-dismissed-for-non-payment-of-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2019/taxpayer-appeal-dismissed-for-non-payment-of-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2019/taxpayer-appeal-dismissed-for-non-payment-of-cost-advances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2018/macedonian-national-residency-permit-renewal-denial-upheld-due-to-insufficient-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2018/macedonian-national-residency-permit-renewal-denial-upheld-due-to-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2018/macedonian-national-residency-permit-renewal-denial-upheld-due-to-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2018/macedonian-national-residency-permit-renewal-denial-upheld-due-to-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2018/macedonian-national-residency-permit-renewal-denial-upheld-due-to-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2018/macedonian-national-residency-permit-renewal-denial-upheld-due-to-insufficient-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2017/federal-customs-administration-v-federal-administrative-tribunal-vehicle-sequestration-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2017/federal-customs-administration-v-federal-administrative-tribunal-vehicle-sequestration-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2017/federal-customs-administration-v-federal-administrative-tribunal-vehicle-sequestration-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2017/federal-customs-administration-v-federal-administrative-tribunal-vehicle-sequestration-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2017/federal-customs-administration-v-federal-administrative-tribunal-vehicle-sequestration-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2017/federal-customs-administration-v-federal-administrative-tribunal-vehicle-sequestration-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2016/turkish-national-v-federal-administrative-court-residence-permit-extension-and-expulsion-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2016/turkish-national-v-federal-administrative-court-residence-permit-extension-and-expulsion-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2016/turkish-national-v-federal-administrative-court-residence-permit-extension-and-expulsion-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2016/turkish-national-v-federal-administrative-court-residence-permit-extension-and-expulsion-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2016/turkish-national-v-federal-administrative-court-residence-permit-extension-and-expulsion-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2016/turkish-national-v-federal-administrative-court-residence-permit-extension-and-expulsion-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2015/taxpayer-challenge-to-business-income-classification-of-partnership-property-sale-proceeds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2015/taxpayer-challenge-to-business-income-classification-of-partnership-property-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2015/taxpayer-challenge-to-business-income-classification-of-partnership-property-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2015/taxpayer-challenge-to-business-income-classification-of-partnership-property-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2015/taxpayer-challenge-to-business-income-classification-of-partnership-property-sale-proceeds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2015/taxpayer-challenge-to-business-income-classification-of-partnership-property-sale-proceeds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2014/non-renewal-of-residence-permit-due-to-untimely-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2014/non-renewal-of-residence-permit-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2014/non-renewal-of-residence-permit-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2014/non-renewal-of-residence-permit-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2014/non-renewal-of-residence-permit-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2014/non-renewal-of-residence-permit-due-to-untimely-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2013/brazilian-citizen-s-residence-permit-appeal-dismissed-for-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2013/brazilian-citizen-s-residence-permit-appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2013/brazilian-citizen-s-residence-permit-appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2013/brazilian-citizen-s-residence-permit-appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2013/brazilian-citizen-s-residence-permit-appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2013/brazilian-citizen-s-residence-permit-appeal-dismissed-for-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2011/nurse-vs-canton-on-healthcare-financing-tariffs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2011/nurse-vs-canton-on-healthcare-financing-tariffs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2011/nurse-vs-canton-on-healthcare-financing-tariffs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2011/nurse-vs-canton-on-healthcare-financing-tariffs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2011/nurse-vs-canton-on-healthcare-financing-tariffs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2011/nurse-vs-canton-on-healthcare-financing-tariffs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2010/algerian-national-v-federal-office-for-migration-abuse-of-right-through-long-term-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2010/algerian-national-v-federal-office-for-migration-abuse-of-right-through-long-term-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2010/algerian-national-v-federal-office-for-migration-abuse-of-right-through-long-term-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2010/algerian-national-v-federal-office-for-migration-abuse-of-right-through-long-term-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2010/algerian-national-v-federal-office-for-migration-abuse-of-right-through-long-term-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2010/algerian-national-v-federal-office-for-migration-abuse-of-right-through-long-term-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2009/appeal-withdrawal-following-refusal-to-pay-advance-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2009/appeal-withdrawal-following-refusal-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2009/appeal-withdrawal-following-refusal-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2009/appeal-withdrawal-following-refusal-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2009/appeal-withdrawal-following-refusal-to-pay-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2009/appeal-withdrawal-following-refusal-to-pay-advance-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_228-2007/algerian-national-s-residence-permit-refusal-following-irreconcilable-separation-due-to-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2007/algerian-national-s-residence-permit-refusal-following-irreconcilable-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_228-2007/algerian-national-s-residence-permit-refusal-following-irreconcilable-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_228-2007/algerian-national-s-residence-permit-refusal-following-irreconcilable-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_228-2007/algerian-national-s-residence-permit-refusal-following-irreconcilable-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_228-2007/algerian-national-s-residence-permit-refusal-following-irreconcilable-separation-due-to-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2025/expulsion-due-to-security-threat-and-denial-of-suspensive-effect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2025/expulsion-due-to-security-threat-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2025/expulsion-due-to-security-threat-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2025/expulsion-due-to-security-threat-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2025/expulsion-due-to-security-threat-and-denial-of-suspensive-effect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2025/expulsion-due-to-security-threat-and-denial-of-suspensive-effect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2024/residence-permit-downgrade-based-on-indebtedness-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2024/residence-permit-downgrade-based-on-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2024/residence-permit-downgrade-based-on-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2024/residence-permit-downgrade-based-on-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2024/residence-permit-downgrade-based-on-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2024/residence-permit-downgrade-based-on-indebtedness-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2023/child-disability-rights-vs-segregated-education-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2023/child-disability-rights-vs-segregated-education-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2023/child-disability-rights-vs-segregated-education-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2023/child-disability-rights-vs-segregated-education-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2023/child-disability-rights-vs-segregated-education-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2023/child-disability-rights-vs-segregated-education-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2022/senegalese-national-s-appeal-against-residence-permit-refusal-and-expulsion-ruled-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2022/senegalese-national-s-appeal-against-residence-permit-refusal-and-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2022/senegalese-national-s-appeal-against-residence-permit-refusal-and-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2022/senegalese-national-s-appeal-against-residence-permit-refusal-and-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2022/senegalese-national-s-appeal-against-residence-permit-refusal-and-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2022/senegalese-national-s-appeal-against-residence-permit-refusal-and-expulsion-ruled-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2021/tax-appeal-dismissed-for-failure-to-contest-lower-court-s-refusal-to-consider-initial-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2021/tax-appeal-dismissed-for-failure-to-contest-lower-court-s-refusal-to-consider-initial-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2021/tax-appeal-dismissed-for-failure-to-contest-lower-court-s-refusal-to-consider-initial-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2021/tax-appeal-dismissed-for-failure-to-contest-lower-court-s-refusal-to-consider-initial-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2021/tax-appeal-dismissed-for-failure-to-contest-lower-court-s-refusal-to-consider-initial-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2021/tax-appeal-dismissed-for-failure-to-contest-lower-court-s-refusal-to-consider-initial-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2020/union-v-eth-board-on-state-liability-for-recognition-delay-and-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2020/union-v-eth-board-on-state-liability-for-recognition-delay-and-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2020/union-v-eth-board-on-state-liability-for-recognition-delay-and-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2020/union-v-eth-board-on-state-liability-for-recognition-delay-and-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2020/union-v-eth-board-on-state-liability-for-recognition-delay-and-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2020/union-v-eth-board-on-state-liability-for-recognition-delay-and-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2019/italian-citizen-v-switzerland-refusal-of-residence-permit-for-medical-treatment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2019/italian-citizen-v-switzerland-refusal-of-residence-permit-for-medical-treatment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2019/italian-citizen-v-switzerland-refusal-of-residence-permit-for-medical-treatment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2019/italian-citizen-v-switzerland-refusal-of-residence-permit-for-medical-treatment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2019/italian-citizen-v-switzerland-refusal-of-residence-permit-for-medical-treatment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2019/italian-citizen-v-switzerland-refusal-of-residence-permit-for-medical-treatment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2018/student-challenges-university-degree-recognition-and-seeks-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2018/student-challenges-university-degree-recognition-and-seeks-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2018/student-challenges-university-degree-recognition-and-seeks-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2018/student-challenges-university-degree-recognition-and-seeks-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2018/student-challenges-university-degree-recognition-and-seeks-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2018/student-challenges-university-degree-recognition-and-seeks-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2017/taxpayers-v-geneva-cantonal-tax-administration-inheritance-tax-deduction-on-real-estate-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2017/taxpayers-v-geneva-cantonal-tax-administration-inheritance-tax-deduction-on-real-estate-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2017/taxpayers-v-geneva-cantonal-tax-administration-inheritance-tax-deduction-on-real-estate-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2017/taxpayers-v-geneva-cantonal-tax-administration-inheritance-tax-deduction-on-real-estate-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2017/taxpayers-v-geneva-cantonal-tax-administration-inheritance-tax-deduction-on-real-estate-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2017/taxpayers-v-geneva-cantonal-tax-administration-inheritance-tax-deduction-on-real-estate-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2016/berth-holder-warning-upheld-against-claims-of-arbitrariness-and-delay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2016/berth-holder-warning-upheld-against-claims-of-arbitrariness-and-delay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2016/berth-holder-warning-upheld-against-claims-of-arbitrariness-and-delay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2016/berth-holder-warning-upheld-against-claims-of-arbitrariness-and-delay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2016/berth-holder-warning-upheld-against-claims-of-arbitrariness-and-delay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2016/berth-holder-warning-upheld-against-claims-of-arbitrariness-and-delay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2015/cantonal-tax-exemption-clawback-applies-to-independently-granted-communal-tax-relief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2015/cantonal-tax-exemption-clawback-applies-to-independently-granted-communal-tax-relief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2015/cantonal-tax-exemption-clawback-applies-to-independently-granted-communal-tax-relief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2015/cantonal-tax-exemption-clawback-applies-to-independently-granted-communal-tax-relief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2015/cantonal-tax-exemption-clawback-applies-to-independently-granted-communal-tax-relief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2015/cantonal-tax-exemption-clawback-applies-to-independently-granted-communal-tax-relief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2014/serbian-national-v-switzerland-revocation-of-settlement-permit-after-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2014/serbian-national-v-switzerland-revocation-of-settlement-permit-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2014/serbian-national-v-switzerland-revocation-of-settlement-permit-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2014/serbian-national-v-switzerland-revocation-of-settlement-permit-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2014/serbian-national-v-switzerland-revocation-of-settlement-permit-after-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2014/serbian-national-v-switzerland-revocation-of-settlement-permit-after-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2013/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-extensive-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2013/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2013/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2013/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2013/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2013/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-extensive-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2012/tax-appeal-inadmissibility-due-to-late-filing-by-professional-athletes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2012/tax-appeal-inadmissibility-due-to-late-filing-by-professional-athletes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2012/tax-appeal-inadmissibility-due-to-late-filing-by-professional-athletes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2012/tax-appeal-inadmissibility-due-to-late-filing-by-professional-athletes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2012/tax-appeal-inadmissibility-due-to-late-filing-by-professional-athletes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2012/tax-appeal-inadmissibility-due-to-late-filing-by-professional-athletes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2011/refusal-to-renew-residence-permit-due-to-fraudulent-entry-and-drug-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2011/refusal-to-renew-residence-permit-due-to-fraudulent-entry-and-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2011/refusal-to-renew-residence-permit-due-to-fraudulent-entry-and-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2011/refusal-to-renew-residence-permit-due-to-fraudulent-entry-and-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2011/refusal-to-renew-residence-permit-due-to-fraudulent-entry-and-drug-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2011/refusal-to-renew-residence-permit-due-to-fraudulent-entry-and-drug-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2010/cooperative-v-fta-vat-limitation-period-and-default-interest-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2010/cooperative-v-fta-vat-limitation-period-and-default-interest-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2010/cooperative-v-fta-vat-limitation-period-and-default-interest-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2010/cooperative-v-fta-vat-limitation-period-and-default-interest-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2010/cooperative-v-fta-vat-limitation-period-and-default-interest-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2010/cooperative-v-fta-vat-limitation-period-and-default-interest-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2009/petitioner-v-cantonal-tax-assessment-and-legal-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2009/petitioner-v-cantonal-tax-assessment-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2009/petitioner-v-cantonal-tax-assessment-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2009/petitioner-v-cantonal-tax-assessment-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2009/petitioner-v-cantonal-tax-assessment-and-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2009/petitioner-v-cantonal-tax-assessment-and-legal-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2008/marital-separation-and-residence-permit-denial-under-foreigners-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2008/marital-separation-and-residence-permit-denial-under-foreigners-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2008/marital-separation-and-residence-permit-denial-under-foreigners-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2008/marital-separation-and-residence-permit-denial-under-foreigners-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2008/marital-separation-and-residence-permit-denial-under-foreigners-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2008/marital-separation-and-residence-permit-denial-under-foreigners-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_227-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-due-to-non-cooperation-and-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-due-to-non-cooperation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_227-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-due-to-non-cooperation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_227-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-due-to-non-cooperation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_227-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-due-to-non-cooperation-and-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_227-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-due-to-non-cooperation-and-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2025/turkish-national-v-cantonal-court-removal-order-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2025/turkish-national-v-cantonal-court-removal-order-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2025/turkish-national-v-cantonal-court-removal-order-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2025/turkish-national-v-cantonal-court-removal-order-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2025/turkish-national-v-cantonal-court-removal-order-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2025/turkish-national-v-cantonal-court-removal-order-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2024/federal-supreme-court-upholds-reimbursement-of-covid-19-financial-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2024/federal-supreme-court-upholds-reimbursement-of-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2024/federal-supreme-court-upholds-reimbursement-of-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2024/federal-supreme-court-upholds-reimbursement-of-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2024/federal-supreme-court-upholds-reimbursement-of-covid-19-financial-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2024/federal-supreme-court-upholds-reimbursement-of-covid-19-financial-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2023/cameroonian-national-s-settlement-permit-revocation-upheld-despite-child-custody-ties-due-to-serious-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2023/cameroonian-national-s-settlement-permit-revocation-upheld-despite-child-custody-ties-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2023/cameroonian-national-s-settlement-permit-revocation-upheld-despite-child-custody-ties-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2023/cameroonian-national-s-settlement-permit-revocation-upheld-despite-child-custody-ties-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2023/cameroonian-national-s-settlement-permit-revocation-upheld-despite-child-custody-ties-due-to-serious-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2023/cameroonian-national-s-settlement-permit-revocation-upheld-despite-child-custody-ties-due-to-serious-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2021/canton-s-appeal-on-scholarship-ordinance-interpretation-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2021/canton-s-appeal-on-scholarship-ordinance-interpretation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2021/canton-s-appeal-on-scholarship-ordinance-interpretation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2021/canton-s-appeal-on-scholarship-ordinance-interpretation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2021/canton-s-appeal-on-scholarship-ordinance-interpretation-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2021/canton-s-appeal-on-scholarship-ordinance-interpretation-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2020/citizen-v-switzerland-residence-permit-denial-for-social-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2020/citizen-v-switzerland-residence-permit-denial-for-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2020/citizen-v-switzerland-residence-permit-denial-for-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2020/citizen-v-switzerland-residence-permit-denial-for-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2020/citizen-v-switzerland-residence-permit-denial-for-social-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2020/citizen-v-switzerland-residence-permit-denial-for-social-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2019/congo-national-permit-revocation-due-to-social-assistance-reliance-rejected-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2019/congo-national-permit-revocation-due-to-social-assistance-reliance-rejected-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2019/congo-national-permit-revocation-due-to-social-assistance-reliance-rejected-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2019/congo-national-permit-revocation-due-to-social-assistance-reliance-rejected-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2019/congo-national-permit-revocation-due-to-social-assistance-reliance-rejected-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2019/congo-national-permit-revocation-due-to-social-assistance-reliance-rejected-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2018/attorney-removal-due-to-criminal-conviction-for-private-dispute-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2018/attorney-removal-due-to-criminal-conviction-for-private-dispute-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2018/attorney-removal-due-to-criminal-conviction-for-private-dispute-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2018/attorney-removal-due-to-criminal-conviction-for-private-dispute-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2018/attorney-removal-due-to-criminal-conviction-for-private-dispute-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2018/attorney-removal-due-to-criminal-conviction-for-private-dispute-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2017/appeal-against-removal-order-inadmissible-due-to-jurisdictional-transfer-and-lack-of-constitutional-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2017/appeal-against-removal-order-inadmissible-due-to-jurisdictional-transfer-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2017/appeal-against-removal-order-inadmissible-due-to-jurisdictional-transfer-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2017/appeal-against-removal-order-inadmissible-due-to-jurisdictional-transfer-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2017/appeal-against-removal-order-inadmissible-due-to-jurisdictional-transfer-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2017/appeal-against-removal-order-inadmissible-due-to-jurisdictional-transfer-and-lack-of-constitutional-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2016/municipality-s-electricity-trading-profits-taxable-despite-public-service-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2016/municipality-s-electricity-trading-profits-taxable-despite-public-service-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2016/municipality-s-electricity-trading-profits-taxable-despite-public-service-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2016/municipality-s-electricity-trading-profits-taxable-despite-public-service-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2016/municipality-s-electricity-trading-profits-taxable-despite-public-service-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2016/municipality-s-electricity-trading-profits-taxable-despite-public-service-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2015/company-challenge-to-geneva-public-equipment-tax-based-on-cost-coverage-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2015/company-challenge-to-geneva-public-equipment-tax-based-on-cost-coverage-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2015/company-challenge-to-geneva-public-equipment-tax-based-on-cost-coverage-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2015/company-challenge-to-geneva-public-equipment-tax-based-on-cost-coverage-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2015/company-challenge-to-geneva-public-equipment-tax-based-on-cost-coverage-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2015/company-challenge-to-geneva-public-equipment-tax-based-on-cost-coverage-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2014/swiss-federal-court-upholds-revocation-of-serbian-citizen-s-residence-permit-due-to-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2014/swiss-federal-court-upholds-revocation-of-serbian-citizen-s-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2014/swiss-federal-court-upholds-revocation-of-serbian-citizen-s-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2014/swiss-federal-court-upholds-revocation-of-serbian-citizen-s-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2014/swiss-federal-court-upholds-revocation-of-serbian-citizen-s-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2014/swiss-federal-court-upholds-revocation-of-serbian-citizen-s-residence-permit-due-to-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-foreign-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-foreign-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-foreign-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-foreign-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-foreign-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-foreign-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2012/municipalities-v-canton-on-public-domain-usage-fee-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2012/municipalities-v-canton-on-public-domain-usage-fee-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2012/municipalities-v-canton-on-public-domain-usage-fee-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2012/municipalities-v-canton-on-public-domain-usage-fee-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2012/municipalities-v-canton-on-public-domain-usage-fee-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2012/municipalities-v-canton-on-public-domain-usage-fee-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2011/revocation-of-naturalization-and-residence-permit-based-on-sham-marriage-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2011/revocation-of-naturalization-and-residence-permit-based-on-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2011/revocation-of-naturalization-and-residence-permit-based-on-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2011/revocation-of-naturalization-and-residence-permit-based-on-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2011/revocation-of-naturalization-and-residence-permit-based-on-sham-marriage-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2011/revocation-of-naturalization-and-residence-permit-based-on-sham-marriage-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2010/serviceman-tax-exemption-challenge-on-grounds-of-non-service-related-injury</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2010/serviceman-tax-exemption-challenge-on-grounds-of-non-service-related-injury"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2010/serviceman-tax-exemption-challenge-on-grounds-of-non-service-related-injury"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2010/serviceman-tax-exemption-challenge-on-grounds-of-non-service-related-injury"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2010/serviceman-tax-exemption-challenge-on-grounds-of-non-service-related-injury"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2010/serviceman-tax-exemption-challenge-on-grounds-of-non-service-related-injury"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2009/turkish-national-s-residence-permit-revocation-upheld-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2009/turkish-national-s-residence-permit-revocation-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2009/turkish-national-s-residence-permit-revocation-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2009/turkish-national-s-residence-permit-revocation-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2009/turkish-national-s-residence-permit-revocation-upheld-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2009/turkish-national-s-residence-permit-revocation-upheld-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_226-2007/federal-supreme-court-dismisses-untimely-appeal-regarding-post-deportation-detention-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2007/federal-supreme-court-dismisses-untimely-appeal-regarding-post-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_226-2007/federal-supreme-court-dismisses-untimely-appeal-regarding-post-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_226-2007/federal-supreme-court-dismisses-untimely-appeal-regarding-post-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_226-2007/federal-supreme-court-dismisses-untimely-appeal-regarding-post-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_226-2007/federal-supreme-court-dismisses-untimely-appeal-regarding-post-deportation-detention-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2024/sri-lankan-national-v-swiss-federal-supreme-court-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2024/sri-lankan-national-v-swiss-federal-supreme-court-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2024/sri-lankan-national-v-swiss-federal-supreme-court-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2024/sri-lankan-national-v-swiss-federal-supreme-court-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2024/sri-lankan-national-v-swiss-federal-supreme-court-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2024/sri-lankan-national-v-swiss-federal-supreme-court-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2023/removal-of-german-national-from-switzerland-due-to-social-welfare-dependency-ruled-proportionate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2023/removal-of-german-national-from-switzerland-due-to-social-welfare-dependency-ruled-proportionate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2023/removal-of-german-national-from-switzerland-due-to-social-welfare-dependency-ruled-proportionate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2023/removal-of-german-national-from-switzerland-due-to-social-welfare-dependency-ruled-proportionate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2023/removal-of-german-national-from-switzerland-due-to-social-welfare-dependency-ruled-proportionate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2023/removal-of-german-national-from-switzerland-due-to-social-welfare-dependency-ruled-proportionate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2022/heirs-appeal-inadmissible-in-swiss-french-tax-information-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2022/heirs-appeal-inadmissible-in-swiss-french-tax-information-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2022/heirs-appeal-inadmissible-in-swiss-french-tax-information-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2022/heirs-appeal-inadmissible-in-swiss-french-tax-information-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2022/heirs-appeal-inadmissible-in-swiss-french-tax-information-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2022/heirs-appeal-inadmissible-in-swiss-french-tax-information-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2021/switzerland-v-spain-refusal-to-review-mutual-administrative-assistance-under-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2021/switzerland-v-spain-refusal-to-review-mutual-administrative-assistance-under-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2021/switzerland-v-spain-refusal-to-review-mutual-administrative-assistance-under-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2021/switzerland-v-spain-refusal-to-review-mutual-administrative-assistance-under-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2021/switzerland-v-spain-refusal-to-review-mutual-administrative-assistance-under-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2021/switzerland-v-spain-refusal-to-review-mutual-administrative-assistance-under-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2020/turkish-national-v-federal-supreme-court-settlement-permit-revocation-and-article-8-echr-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2020/turkish-national-v-federal-supreme-court-settlement-permit-revocation-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2020/turkish-national-v-federal-supreme-court-settlement-permit-revocation-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2020/turkish-national-v-federal-supreme-court-settlement-permit-revocation-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2020/turkish-national-v-federal-supreme-court-settlement-permit-revocation-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2020/turkish-national-v-federal-supreme-court-settlement-permit-revocation-and-article-8-echr-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2019/federal-supreme-court-upholds-denial-of-degree-credit-recognition-based-on-ten-year-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2019/federal-supreme-court-upholds-denial-of-degree-credit-recognition-based-on-ten-year-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2019/federal-supreme-court-upholds-denial-of-degree-credit-recognition-based-on-ten-year-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2019/federal-supreme-court-upholds-denial-of-degree-credit-recognition-based-on-ten-year-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2019/federal-supreme-court-upholds-denial-of-degree-credit-recognition-based-on-ten-year-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2019/federal-supreme-court-upholds-denial-of-degree-credit-recognition-based-on-ten-year-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2018/estate-inheritance-tax-assessment-and-prescription-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2018/estate-inheritance-tax-assessment-and-prescription-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2018/estate-inheritance-tax-assessment-and-prescription-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2018/estate-inheritance-tax-assessment-and-prescription-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2018/estate-inheritance-tax-assessment-and-prescription-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2018/estate-inheritance-tax-assessment-and-prescription-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2017/kosovar-national-settlement-permit-revocation-for-concealment-of-parallel-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2017/kosovar-national-settlement-permit-revocation-for-concealment-of-parallel-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2017/kosovar-national-settlement-permit-revocation-for-concealment-of-parallel-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2017/kosovar-national-settlement-permit-revocation-for-concealment-of-parallel-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2017/kosovar-national-settlement-permit-revocation-for-concealment-of-parallel-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2017/kosovar-national-settlement-permit-revocation-for-concealment-of-parallel-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2016/serbian-national-s-residence-revocation-and-failed-reconsideration-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2016/serbian-national-s-residence-revocation-and-failed-reconsideration-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2016/serbian-national-s-residence-revocation-and-failed-reconsideration-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2016/serbian-national-s-residence-revocation-and-failed-reconsideration-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2016/serbian-national-s-residence-revocation-and-failed-reconsideration-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2016/serbian-national-s-residence-revocation-and-failed-reconsideration-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2015/swiss-federal-supreme-court-upholds-dismissal-for-unpaid-appeal-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2015/swiss-federal-supreme-court-upholds-dismissal-for-unpaid-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2015/swiss-federal-supreme-court-upholds-dismissal-for-unpaid-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2015/swiss-federal-supreme-court-upholds-dismissal-for-unpaid-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2015/swiss-federal-supreme-court-upholds-dismissal-for-unpaid-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2015/swiss-federal-supreme-court-upholds-dismissal-for-unpaid-appeal-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2014/cameroonian-national-s-appeal-to-rescind-residence-permit-revocation-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2014/cameroonian-national-s-appeal-to-rescind-residence-permit-revocation-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2014/cameroonian-national-s-appeal-to-rescind-residence-permit-revocation-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2014/cameroonian-national-s-appeal-to-rescind-residence-permit-revocation-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2014/cameroonian-national-s-appeal-to-rescind-residence-permit-revocation-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2014/cameroonian-national-s-appeal-to-rescind-residence-permit-revocation-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2013/revocation-of-settlement-permit-due-to-serious-sexual-offenses-and-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2013/revocation-of-settlement-permit-due-to-serious-sexual-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2013/revocation-of-settlement-permit-due-to-serious-sexual-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2013/revocation-of-settlement-permit-due-to-serious-sexual-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2013/revocation-of-settlement-permit-due-to-serious-sexual-offenses-and-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2013/revocation-of-settlement-permit-due-to-serious-sexual-offenses-and-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2012/french-national-s-residence-permit-renewal-denied-due-to-drug-trafficking-conviction-and-subsequent-recidivism-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2012/french-national-s-residence-permit-renewal-denied-due-to-drug-trafficking-conviction-and-subsequent-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2012/french-national-s-residence-permit-renewal-denied-due-to-drug-trafficking-conviction-and-subsequent-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2012/french-national-s-residence-permit-renewal-denied-due-to-drug-trafficking-conviction-and-subsequent-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2012/french-national-s-residence-permit-renewal-denied-due-to-drug-trafficking-conviction-and-subsequent-recidivism-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2012/french-national-s-residence-permit-renewal-denied-due-to-drug-trafficking-conviction-and-subsequent-recidivism-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2011/cantonal-administrative-fee-notice-appeal-and-damages-claim-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2011/cantonal-administrative-fee-notice-appeal-and-damages-claim-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2011/cantonal-administrative-fee-notice-appeal-and-damages-claim-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2011/cantonal-administrative-fee-notice-appeal-and-damages-claim-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2011/cantonal-administrative-fee-notice-appeal-and-damages-claim-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2011/cantonal-administrative-fee-notice-appeal-and-damages-claim-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2010/tunisian-national-residence-permit-renewal-refusal-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2010/tunisian-national-residence-permit-renewal-refusal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2010/tunisian-national-residence-permit-renewal-refusal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2010/tunisian-national-residence-permit-renewal-refusal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2010/tunisian-national-residence-permit-renewal-refusal-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2010/tunisian-national-residence-permit-renewal-refusal-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2009/losing-bidder-challenges-contract-award-after-execution-supreme-court-dismisses-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2009/losing-bidder-challenges-contract-award-after-execution-supreme-court-dismisses-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2009/losing-bidder-challenges-contract-award-after-execution-supreme-court-dismisses-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2009/losing-bidder-challenges-contract-award-after-execution-supreme-court-dismisses-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2009/losing-bidder-challenges-contract-award-after-execution-supreme-court-dismisses-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2009/losing-bidder-challenges-contract-award-after-execution-supreme-court-dismisses-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_225-2007/family-reunification-permit-denial-based-on-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2007/family-reunification-permit-denial-based-on-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_225-2007/family-reunification-permit-denial-based-on-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_225-2007/family-reunification-permit-denial-based-on-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_225-2007/family-reunification-permit-denial-based-on-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_225-2007/family-reunification-permit-denial-based-on-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2025/federal-supreme-court-inadmissibility-ruling-on-non-final-cantonal-decision-regarding-eviction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2025/federal-supreme-court-inadmissibility-ruling-on-non-final-cantonal-decision-regarding-eviction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2025/federal-supreme-court-inadmissibility-ruling-on-non-final-cantonal-decision-regarding-eviction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2025/federal-supreme-court-inadmissibility-ruling-on-non-final-cantonal-decision-regarding-eviction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2025/federal-supreme-court-inadmissibility-ruling-on-non-final-cantonal-decision-regarding-eviction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2025/federal-supreme-court-inadmissibility-ruling-on-non-final-cantonal-decision-regarding-eviction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2024/italian-citizen-deportation-upheld-due-to-drug-trafficking-and-public-order-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2024/italian-citizen-deportation-upheld-due-to-drug-trafficking-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2024/italian-citizen-deportation-upheld-due-to-drug-trafficking-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2024/italian-citizen-deportation-upheld-due-to-drug-trafficking-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2024/italian-citizen-deportation-upheld-due-to-drug-trafficking-and-public-order-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2024/italian-citizen-deportation-upheld-due-to-drug-trafficking-and-public-order-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2023/revocation-of-residence-permit-due-to-serious-drug-offense-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2023/revocation-of-residence-permit-due-to-serious-drug-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2023/revocation-of-residence-permit-due-to-serious-drug-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2023/revocation-of-residence-permit-due-to-serious-drug-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2023/revocation-of-residence-permit-due-to-serious-drug-offense-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2023/revocation-of-residence-permit-due-to-serious-drug-offense-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2021/senegalese-national-v-refusal-of-self-employment-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2021/senegalese-national-v-refusal-of-self-employment-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2021/senegalese-national-v-refusal-of-self-employment-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2021/senegalese-national-v-refusal-of-self-employment-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2021/senegalese-national-v-refusal-of-self-employment-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2021/senegalese-national-v-refusal-of-self-employment-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2020/pakistani-national-residence-permit-non-renewal-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2020/pakistani-national-residence-permit-non-renewal-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2020/pakistani-national-residence-permit-non-renewal-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2020/pakistani-national-residence-permit-non-renewal-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2020/pakistani-national-residence-permit-non-renewal-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2020/pakistani-national-residence-permit-non-renewal-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2019/state-liability-claim-against-canton-of-st-gallen-for-jurisdiction-error-and-procedural-misstep</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2019/state-liability-claim-against-canton-of-st-gallen-for-jurisdiction-error-and-procedural-misstep"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2019/state-liability-claim-against-canton-of-st-gallen-for-jurisdiction-error-and-procedural-misstep"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2019/state-liability-claim-against-canton-of-st-gallen-for-jurisdiction-error-and-procedural-misstep"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2019/state-liability-claim-against-canton-of-st-gallen-for-jurisdiction-error-and-procedural-misstep"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2019/state-liability-claim-against-canton-of-st-gallen-for-jurisdiction-error-and-procedural-misstep"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2018/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-unemployment-and-public-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2018/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-unemployment-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2018/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-unemployment-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2018/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-unemployment-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2018/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-unemployment-and-public-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2018/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-unemployment-and-public-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2017/taxpayers-right-to-withholding-tax-refund-despite-prior-negligent-non-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2017/taxpayers-right-to-withholding-tax-refund-despite-prior-negligent-non-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2017/taxpayers-right-to-withholding-tax-refund-despite-prior-negligent-non-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2017/taxpayers-right-to-withholding-tax-refund-despite-prior-negligent-non-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2017/taxpayers-right-to-withholding-tax-refund-despite-prior-negligent-non-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2017/taxpayers-right-to-withholding-tax-refund-despite-prior-negligent-non-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2016/teacher-s-appeal-against-specialized-teaching-authorization-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2016/teacher-s-appeal-against-specialized-teaching-authorization-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2016/teacher-s-appeal-against-specialized-teaching-authorization-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2016/teacher-s-appeal-against-specialized-teaching-authorization-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2016/teacher-s-appeal-against-specialized-teaching-authorization-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2016/teacher-s-appeal-against-specialized-teaching-authorization-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2015/revocation-of-permanent-residence-permit-due-to-serious-criminal-offenses-and-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2015/revocation-of-permanent-residence-permit-due-to-serious-criminal-offenses-and-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2015/revocation-of-permanent-residence-permit-due-to-serious-criminal-offenses-and-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2015/revocation-of-permanent-residence-permit-due-to-serious-criminal-offenses-and-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2015/revocation-of-permanent-residence-permit-due-to-serious-criminal-offenses-and-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2015/revocation-of-permanent-residence-permit-due-to-serious-criminal-offenses-and-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2014/appeal-against-dismissal-of-proceedings-as-moot-following-definitive-removal-from-interpreter-register</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2014/appeal-against-dismissal-of-proceedings-as-moot-following-definitive-removal-from-interpreter-register"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2014/appeal-against-dismissal-of-proceedings-as-moot-following-definitive-removal-from-interpreter-register"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2014/appeal-against-dismissal-of-proceedings-as-moot-following-definitive-removal-from-interpreter-register"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2014/appeal-against-dismissal-of-proceedings-as-moot-following-definitive-removal-from-interpreter-register"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2014/appeal-against-dismissal-of-proceedings-as-moot-following-definitive-removal-from-interpreter-register"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2013/switzerland-v-croatian-national-c-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2013/switzerland-v-croatian-national-c-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2013/switzerland-v-croatian-national-c-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2013/switzerland-v-croatian-national-c-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2013/switzerland-v-croatian-national-c-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2013/switzerland-v-croatian-national-c-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2012/medical-professional-license-revocation-appeal-dismissed-due-to-untimely-and-unreasoned-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2012/medical-professional-license-revocation-appeal-dismissed-due-to-untimely-and-unreasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2012/medical-professional-license-revocation-appeal-dismissed-due-to-untimely-and-unreasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2012/medical-professional-license-revocation-appeal-dismissed-due-to-untimely-and-unreasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2012/medical-professional-license-revocation-appeal-dismissed-due-to-untimely-and-unreasoned-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2012/medical-professional-license-revocation-appeal-dismissed-due-to-untimely-and-unreasoned-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2010/broadcaster-fee-dispute-not-appealable-under-concession-exception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2010/broadcaster-fee-dispute-not-appealable-under-concession-exception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2010/broadcaster-fee-dispute-not-appealable-under-concession-exception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2010/broadcaster-fee-dispute-not-appealable-under-concession-exception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2010/broadcaster-fee-dispute-not-appealable-under-concession-exception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2010/broadcaster-fee-dispute-not-appealable-under-concession-exception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2009/taxpayer-v-swiss-federal-tax-administration-anticipatory-tax-refund-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2009/taxpayer-v-swiss-federal-tax-administration-anticipatory-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2009/taxpayer-v-swiss-federal-tax-administration-anticipatory-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2009/taxpayer-v-swiss-federal-tax-administration-anticipatory-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2009/taxpayer-v-swiss-federal-tax-administration-anticipatory-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2009/taxpayer-v-swiss-federal-tax-administration-anticipatory-tax-refund-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2008/restaurateur-s-debt-cancellation-taxability-gift-vs-taxable-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2008/restaurateur-s-debt-cancellation-taxability-gift-vs-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2008/restaurateur-s-debt-cancellation-taxability-gift-vs-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2008/restaurateur-s-debt-cancellation-taxability-gift-vs-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2008/restaurateur-s-debt-cancellation-taxability-gift-vs-taxable-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2008/restaurateur-s-debt-cancellation-taxability-gift-vs-taxable-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_224-2007/federal-supreme-court-declines-review-of-cantonal-procurement-decision-due-to-jurisdictional-threshold-and-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2007/federal-supreme-court-declines-review-of-cantonal-procurement-decision-due-to-jurisdictional-threshold-and-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_224-2007/federal-supreme-court-declines-review-of-cantonal-procurement-decision-due-to-jurisdictional-threshold-and-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_224-2007/federal-supreme-court-declines-review-of-cantonal-procurement-decision-due-to-jurisdictional-threshold-and-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_224-2007/federal-supreme-court-declines-review-of-cantonal-procurement-decision-due-to-jurisdictional-threshold-and-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_224-2007/federal-supreme-court-declines-review-of-cantonal-procurement-decision-due-to-jurisdictional-threshold-and-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2025/father-s-state-liability-claim-against-canton-of-bern-for-custody-proceedings-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2025/father-s-state-liability-claim-against-canton-of-bern-for-custody-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2025/father-s-state-liability-claim-against-canton-of-bern-for-custody-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2025/father-s-state-liability-claim-against-canton-of-bern-for-custody-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2025/father-s-state-liability-claim-against-canton-of-bern-for-custody-proceedings-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2025/father-s-state-liability-claim-against-canton-of-bern-for-custody-proceedings-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2024/ecuadorian-national-deportation-upheld-despite-separation-from-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2024/ecuadorian-national-deportation-upheld-despite-separation-from-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2024/ecuadorian-national-deportation-upheld-despite-separation-from-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2024/ecuadorian-national-deportation-upheld-despite-separation-from-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2024/ecuadorian-national-deportation-upheld-despite-separation-from-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2024/ecuadorian-national-deportation-upheld-despite-separation-from-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2023/immigration-permit-revocation-appeal-inadmissible-due-to-formal-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2023/immigration-permit-revocation-appeal-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2023/immigration-permit-revocation-appeal-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2023/immigration-permit-revocation-appeal-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2023/immigration-permit-revocation-appeal-inadmissible-due-to-formal-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2023/immigration-permit-revocation-appeal-inadmissible-due-to-formal-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2022/bolivian-national-v-switzerland-non-renewal-of-residency-permit-upheld-due-to-poor-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2022/bolivian-national-v-switzerland-non-renewal-of-residency-permit-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2022/bolivian-national-v-switzerland-non-renewal-of-residency-permit-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2022/bolivian-national-v-switzerland-non-renewal-of-residency-permit-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2022/bolivian-national-v-switzerland-non-renewal-of-residency-permit-upheld-due-to-poor-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2022/bolivian-national-v-switzerland-non-renewal-of-residency-permit-upheld-due-to-poor-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2021/mother-s-appeal-for-adult-sons-family-reunification-denied-due-to-sons-age</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2021/mother-s-appeal-for-adult-sons-family-reunification-denied-due-to-sons-age"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2021/mother-s-appeal-for-adult-sons-family-reunification-denied-due-to-sons-age"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2021/mother-s-appeal-for-adult-sons-family-reunification-denied-due-to-sons-age"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2021/mother-s-appeal-for-adult-sons-family-reunification-denied-due-to-sons-age"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2021/mother-s-appeal-for-adult-sons-family-reunification-denied-due-to-sons-age"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2020/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-based-on-recurrent-sexual-offenses-against-minors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2020/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-based-on-recurrent-sexual-offenses-against-minors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2020/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-based-on-recurrent-sexual-offenses-against-minors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2020/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-based-on-recurrent-sexual-offenses-against-minors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2020/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-based-on-recurrent-sexual-offenses-against-minors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2020/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-based-on-recurrent-sexual-offenses-against-minors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2019/taxpayer-appeal-dismissed-for-unpaid-litigation-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2019/taxpayer-appeal-dismissed-for-unpaid-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2019/taxpayer-appeal-dismissed-for-unpaid-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2019/taxpayer-appeal-dismissed-for-unpaid-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2019/taxpayer-appeal-dismissed-for-unpaid-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2019/taxpayer-appeal-dismissed-for-unpaid-litigation-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2018/estv-v-dutch-resident-access-to-tax-case-files</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2018/estv-v-dutch-resident-access-to-tax-case-files"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2018/estv-v-dutch-resident-access-to-tax-case-files"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2018/estv-v-dutch-resident-access-to-tax-case-files"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2018/estv-v-dutch-resident-access-to-tax-case-files"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2018/estv-v-dutch-resident-access-to-tax-case-files"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2017/federal-court-appeal-dismissal-for-abusive-recourse-regarding-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2017/federal-court-appeal-dismissal-for-abusive-recourse-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2017/federal-court-appeal-dismissal-for-abusive-recourse-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2017/federal-court-appeal-dismissal-for-abusive-recourse-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2017/federal-court-appeal-dismissal-for-abusive-recourse-regarding-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2017/federal-court-appeal-dismissal-for-abusive-recourse-regarding-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2016/notary-fee-moderation-and-delegation-of-decision-making-power-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2016/notary-fee-moderation-and-delegation-of-decision-making-power-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2016/notary-fee-moderation-and-delegation-of-decision-making-power-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2016/notary-fee-moderation-and-delegation-of-decision-making-power-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2016/notary-fee-moderation-and-delegation-of-decision-making-power-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2016/notary-fee-moderation-and-delegation-of-decision-making-power-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2015/french-national-vs-switzerland-settlement-permit-revocation-and-free-movement-of-persons-agreement-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2015/french-national-vs-switzerland-settlement-permit-revocation-and-free-movement-of-persons-agreement-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2015/french-national-vs-switzerland-settlement-permit-revocation-and-free-movement-of-persons-agreement-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2015/french-national-vs-switzerland-settlement-permit-revocation-and-free-movement-of-persons-agreement-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2015/french-national-vs-switzerland-settlement-permit-revocation-and-free-movement-of-persons-agreement-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2015/french-national-vs-switzerland-settlement-permit-revocation-and-free-movement-of-persons-agreement-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2014/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2013/refusal-of-residence-permit-extension-based-on-irreproachable-conduct-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2013/refusal-of-residence-permit-extension-based-on-irreproachable-conduct-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2013/refusal-of-residence-permit-extension-based-on-irreproachable-conduct-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2013/refusal-of-residence-permit-extension-based-on-irreproachable-conduct-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2013/refusal-of-residence-permit-extension-based-on-irreproachable-conduct-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2013/refusal-of-residence-permit-extension-based-on-irreproachable-conduct-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2012/tax-assessment-objection-deadline-reinstatement-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2012/tax-assessment-objection-deadline-reinstatement-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2012/tax-assessment-objection-deadline-reinstatement-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2012/tax-assessment-objection-deadline-reinstatement-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2012/tax-assessment-objection-deadline-reinstatement-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2012/tax-assessment-objection-deadline-reinstatement-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2011/tax-authority-s-failure-to-inquire-precludes-back-taxes-and-evasion-fines-on-undeclared-share-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2011/tax-authority-s-failure-to-inquire-precludes-back-taxes-and-evasion-fines-on-undeclared-share-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2011/tax-authority-s-failure-to-inquire-precludes-back-taxes-and-evasion-fines-on-undeclared-share-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2011/tax-authority-s-failure-to-inquire-precludes-back-taxes-and-evasion-fines-on-undeclared-share-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2011/tax-authority-s-failure-to-inquire-precludes-back-taxes-and-evasion-fines-on-undeclared-share-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2011/tax-authority-s-failure-to-inquire-precludes-back-taxes-and-evasion-fines-on-undeclared-share-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2010/couple-s-appeal-dismissed-over-tax-assessment-and-judicial-recusal-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2010/couple-s-appeal-dismissed-over-tax-assessment-and-judicial-recusal-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2010/couple-s-appeal-dismissed-over-tax-assessment-and-judicial-recusal-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2010/couple-s-appeal-dismissed-over-tax-assessment-and-judicial-recusal-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2010/couple-s-appeal-dismissed-over-tax-assessment-and-judicial-recusal-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2010/couple-s-appeal-dismissed-over-tax-assessment-and-judicial-recusal-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2009/ukrainian-national-s-residence-permit-after-husband-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2009/ukrainian-national-s-residence-permit-after-husband-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2009/ukrainian-national-s-residence-permit-after-husband-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2009/ukrainian-national-s-residence-permit-after-husband-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2009/ukrainian-national-s-residence-permit-after-husband-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2009/ukrainian-national-s-residence-permit-after-husband-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2008/federal-supreme-court-upholds-estimate-based-tax-assessment-on-undeclared-shareholder-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2008/federal-supreme-court-upholds-estimate-based-tax-assessment-on-undeclared-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2008/federal-supreme-court-upholds-estimate-based-tax-assessment-on-undeclared-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2008/federal-supreme-court-upholds-estimate-based-tax-assessment-on-undeclared-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2008/federal-supreme-court-upholds-estimate-based-tax-assessment-on-undeclared-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2008/federal-supreme-court-upholds-estimate-based-tax-assessment-on-undeclared-shareholder-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_223-2007/uk-fugitive-denied-swiss-residence-under-fmpa-due-to-fraud-and-evasion-of-justice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2007/uk-fugitive-denied-swiss-residence-under-fmpa-due-to-fraud-and-evasion-of-justice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_223-2007/uk-fugitive-denied-swiss-residence-under-fmpa-due-to-fraud-and-evasion-of-justice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_223-2007/uk-fugitive-denied-swiss-residence-under-fmpa-due-to-fraud-and-evasion-of-justice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_223-2007/uk-fugitive-denied-swiss-residence-under-fmpa-due-to-fraud-and-evasion-of-justice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_223-2007/uk-fugitive-denied-swiss-residence-under-fmpa-due-to-fraud-and-evasion-of-justice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2024/veterinary-clinic-recusal-challenge-regarding-audit-officials-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2024/veterinary-clinic-recusal-challenge-regarding-audit-officials-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2024/veterinary-clinic-recusal-challenge-regarding-audit-officials-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2024/veterinary-clinic-recusal-challenge-regarding-audit-officials-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2024/veterinary-clinic-recusal-challenge-regarding-audit-officials-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2024/veterinary-clinic-recusal-challenge-regarding-audit-officials-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2023/federal-supreme-court-dismisses-public-procurement-appeal-on-qualification-criteria-for-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2023/federal-supreme-court-dismisses-public-procurement-appeal-on-qualification-criteria-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2023/federal-supreme-court-dismisses-public-procurement-appeal-on-qualification-criteria-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2023/federal-supreme-court-dismisses-public-procurement-appeal-on-qualification-criteria-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2023/federal-supreme-court-dismisses-public-procurement-appeal-on-qualification-criteria-for-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2023/federal-supreme-court-dismisses-public-procurement-appeal-on-qualification-criteria-for-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2022/seizure-of-malinois-and-ownership-ban-upheld-against-owner-negligence-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2022/seizure-of-malinois-and-ownership-ban-upheld-against-owner-negligence-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2022/seizure-of-malinois-and-ownership-ban-upheld-against-owner-negligence-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2022/seizure-of-malinois-and-ownership-ban-upheld-against-owner-negligence-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2022/seizure-of-malinois-and-ownership-ban-upheld-against-owner-negligence-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2022/seizure-of-malinois-and-ownership-ban-upheld-against-owner-negligence-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2021/federal-supreme-court-review-of-permit-downgrade-based-on-new-integration-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2021/federal-supreme-court-review-of-permit-downgrade-based-on-new-integration-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2021/federal-supreme-court-review-of-permit-downgrade-based-on-new-integration-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2021/federal-supreme-court-review-of-permit-downgrade-based-on-new-integration-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2021/federal-supreme-court-review-of-permit-downgrade-based-on-new-integration-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2021/federal-supreme-court-review-of-permit-downgrade-based-on-new-integration-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2020/dismissal-of-appeal-for-missed-deadline-and-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2020/dismissal-of-appeal-for-missed-deadline-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2020/dismissal-of-appeal-for-missed-deadline-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2020/dismissal-of-appeal-for-missed-deadline-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2020/dismissal-of-appeal-for-missed-deadline-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2020/dismissal-of-appeal-for-missed-deadline-and-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2019/dentist-sanctioned-for-substandard-implant-treatment-and-billing-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2019/dentist-sanctioned-for-substandard-implant-treatment-and-billing-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2019/dentist-sanctioned-for-substandard-implant-treatment-and-billing-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2019/dentist-sanctioned-for-substandard-implant-treatment-and-billing-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2019/dentist-sanctioned-for-substandard-implant-treatment-and-billing-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2019/dentist-sanctioned-for-substandard-implant-treatment-and-billing-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2018/expired-tax-assessment-limitation-period-for-2008-cantonal-and-municipal-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2018/expired-tax-assessment-limitation-period-for-2008-cantonal-and-municipal-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2018/expired-tax-assessment-limitation-period-for-2008-cantonal-and-municipal-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2018/expired-tax-assessment-limitation-period-for-2008-cantonal-and-municipal-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2018/expired-tax-assessment-limitation-period-for-2008-cantonal-and-municipal-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2018/expired-tax-assessment-limitation-period-for-2008-cantonal-and-municipal-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2017/third-country-national-s-derived-eu-residence-permit-not-renewable-after-eu-spouse-departed-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2017/third-country-national-s-derived-eu-residence-permit-not-renewable-after-eu-spouse-departed-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2017/third-country-national-s-derived-eu-residence-permit-not-renewable-after-eu-spouse-departed-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2017/third-country-national-s-derived-eu-residence-permit-not-renewable-after-eu-spouse-departed-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2017/third-country-national-s-derived-eu-residence-permit-not-renewable-after-eu-spouse-departed-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2017/third-country-national-s-derived-eu-residence-permit-not-renewable-after-eu-spouse-departed-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2016/notary-fee-moderation-by-improperly-composed-chamber</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2016/notary-fee-moderation-by-improperly-composed-chamber"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2016/notary-fee-moderation-by-improperly-composed-chamber"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2016/notary-fee-moderation-by-improperly-composed-chamber"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2016/notary-fee-moderation-by-improperly-composed-chamber"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2016/notary-fee-moderation-by-improperly-composed-chamber"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2015/artisanal-producer-s-challenge-to-subsidized-aging-cellar-fails-on-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2015/artisanal-producer-s-challenge-to-subsidized-aging-cellar-fails-on-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2015/artisanal-producer-s-challenge-to-subsidized-aging-cellar-fails-on-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2015/artisanal-producer-s-challenge-to-subsidized-aging-cellar-fails-on-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2015/artisanal-producer-s-challenge-to-subsidized-aging-cellar-fails-on-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2015/artisanal-producer-s-challenge-to-subsidized-aging-cellar-fails-on-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2014/heirs-appeal-dismissed-for-untimely-court-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2014/heirs-appeal-dismissed-for-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2014/heirs-appeal-dismissed-for-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2014/heirs-appeal-dismissed-for-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2014/heirs-appeal-dismissed-for-untimely-court-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2014/heirs-appeal-dismissed-for-untimely-court-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2013/appeal-regarding-recusal-of-federal-administrative-court-judges-due-to-prior-case-participation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2013/appeal-regarding-recusal-of-federal-administrative-court-judges-due-to-prior-case-participation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2013/appeal-regarding-recusal-of-federal-administrative-court-judges-due-to-prior-case-participation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2013/appeal-regarding-recusal-of-federal-administrative-court-judges-due-to-prior-case-participation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2013/appeal-regarding-recusal-of-federal-administrative-court-judges-due-to-prior-case-participation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2013/appeal-regarding-recusal-of-federal-administrative-court-judges-due-to-prior-case-participation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2012/refusal-of-residency-extension-based-on-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2012/refusal-of-residency-extension-based-on-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2012/refusal-of-residency-extension-based-on-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2012/refusal-of-residency-extension-based-on-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2012/refusal-of-residency-extension-based-on-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2012/refusal-of-residency-extension-based-on-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2011/electricity-company-v-federal-electricity-commission-on-network-tariff-interest-rate-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2011/electricity-company-v-federal-electricity-commission-on-network-tariff-interest-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2011/electricity-company-v-federal-electricity-commission-on-network-tariff-interest-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2011/electricity-company-v-federal-electricity-commission-on-network-tariff-interest-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2011/electricity-company-v-federal-electricity-commission-on-network-tariff-interest-rate-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2011/electricity-company-v-federal-electricity-commission-on-network-tariff-interest-rate-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2010/expulsion-of-italian-national-with-c-permit-for-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2010/expulsion-of-italian-national-with-c-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2010/expulsion-of-italian-national-with-c-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2010/expulsion-of-italian-national-with-c-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2010/expulsion-of-italian-national-with-c-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2010/expulsion-of-italian-national-with-c-permit-for-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2009/corporation-v-tax-authority-hidden-profit-distribution-to-related-partnership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2009/corporation-v-tax-authority-hidden-profit-distribution-to-related-partnership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2009/corporation-v-tax-authority-hidden-profit-distribution-to-related-partnership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2009/corporation-v-tax-authority-hidden-profit-distribution-to-related-partnership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2009/corporation-v-tax-authority-hidden-profit-distribution-to-related-partnership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2009/corporation-v-tax-authority-hidden-profit-distribution-to-related-partnership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2008/turkish-national-v-swiss-citizen-denial-of-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2008/turkish-national-v-swiss-citizen-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2008/turkish-national-v-swiss-citizen-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2008/turkish-national-v-swiss-citizen-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2008/turkish-national-v-swiss-citizen-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2008/turkish-national-v-swiss-citizen-denial-of-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_222-2007/cantonal-double-taxation-appeal-involving-profit-allocation-and-loss-carry-forward-dismissed-as-interlocutory</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2007/cantonal-double-taxation-appeal-involving-profit-allocation-and-loss-carry-forward-dismissed-as-interlocutory"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_222-2007/cantonal-double-taxation-appeal-involving-profit-allocation-and-loss-carry-forward-dismissed-as-interlocutory"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_222-2007/cantonal-double-taxation-appeal-involving-profit-allocation-and-loss-carry-forward-dismissed-as-interlocutory"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_222-2007/cantonal-double-taxation-appeal-involving-profit-allocation-and-loss-carry-forward-dismissed-as-interlocutory"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_222-2007/cantonal-double-taxation-appeal-involving-profit-allocation-and-loss-carry-forward-dismissed-as-interlocutory"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2025/federal-supreme-court-upholds-detention-pending-removal-of-rejected-asylee-with-criminal-record-despite-pending-echr-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2025/federal-supreme-court-upholds-detention-pending-removal-of-rejected-asylee-with-criminal-record-despite-pending-echr-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2025/federal-supreme-court-upholds-detention-pending-removal-of-rejected-asylee-with-criminal-record-despite-pending-echr-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2025/federal-supreme-court-upholds-detention-pending-removal-of-rejected-asylee-with-criminal-record-despite-pending-echr-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2025/federal-supreme-court-upholds-detention-pending-removal-of-rejected-asylee-with-criminal-record-despite-pending-echr-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2025/federal-supreme-court-upholds-detention-pending-removal-of-rejected-asylee-with-criminal-record-despite-pending-echr-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2024/appeal-against-cost-advance-interim-decision-after-legal-aid-rejection-dismissed-for-lack-of-irreparable-harm-and-substantive-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2024/appeal-against-cost-advance-interim-decision-after-legal-aid-rejection-dismissed-for-lack-of-irreparable-harm-and-substantive-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2024/appeal-against-cost-advance-interim-decision-after-legal-aid-rejection-dismissed-for-lack-of-irreparable-harm-and-substantive-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2024/appeal-against-cost-advance-interim-decision-after-legal-aid-rejection-dismissed-for-lack-of-irreparable-harm-and-substantive-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2024/appeal-against-cost-advance-interim-decision-after-legal-aid-rejection-dismissed-for-lack-of-irreparable-harm-and-substantive-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2024/appeal-against-cost-advance-interim-decision-after-legal-aid-rejection-dismissed-for-lack-of-irreparable-harm-and-substantive-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-wanton-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-wanton-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-wanton-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-wanton-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-wanton-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2023/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-wanton-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2022/ridgeback-owner-v-veterinary-authority-behavioral-assessment-order-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2022/ridgeback-owner-v-veterinary-authority-behavioral-assessment-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2022/ridgeback-owner-v-veterinary-authority-behavioral-assessment-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2022/ridgeback-owner-v-veterinary-authority-behavioral-assessment-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2022/ridgeback-owner-v-veterinary-authority-behavioral-assessment-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2022/ridgeback-owner-v-veterinary-authority-behavioral-assessment-order-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2021/swiss-federal-supreme-court-upholds-extinction-of-settlement-permits-for-kosovar-family-due-to-relocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2021/swiss-federal-supreme-court-upholds-extinction-of-settlement-permits-for-kosovar-family-due-to-relocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2021/swiss-federal-supreme-court-upholds-extinction-of-settlement-permits-for-kosovar-family-due-to-relocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2021/swiss-federal-supreme-court-upholds-extinction-of-settlement-permits-for-kosovar-family-due-to-relocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2021/swiss-federal-supreme-court-upholds-extinction-of-settlement-permits-for-kosovar-family-due-to-relocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2021/swiss-federal-supreme-court-upholds-extinction-of-settlement-permits-for-kosovar-family-due-to-relocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2020/turkish-national-s-permit-revocation-reconsideration-appeal-denied-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2020/turkish-national-s-permit-revocation-reconsideration-appeal-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2020/turkish-national-s-permit-revocation-reconsideration-appeal-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2020/turkish-national-s-permit-revocation-reconsideration-appeal-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2020/turkish-national-s-permit-revocation-reconsideration-appeal-denied-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2020/turkish-national-s-permit-revocation-reconsideration-appeal-denied-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2019/serbian-national-expulsion-after-residency-denial-due-to-lack-of-integration-and-insufficient-contact-with-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2019/serbian-national-expulsion-after-residency-denial-due-to-lack-of-integration-and-insufficient-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2019/serbian-national-expulsion-after-residency-denial-due-to-lack-of-integration-and-insufficient-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2019/serbian-national-expulsion-after-residency-denial-due-to-lack-of-integration-and-insufficient-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2019/serbian-national-expulsion-after-residency-denial-due-to-lack-of-integration-and-insufficient-contact-with-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2019/serbian-national-expulsion-after-residency-denial-due-to-lack-of-integration-and-insufficient-contact-with-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2018/driving-instructor-s-authorization-withdrawal-upheld-despite-economic-freedom-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2018/driving-instructor-s-authorization-withdrawal-upheld-despite-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2018/driving-instructor-s-authorization-withdrawal-upheld-despite-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2018/driving-instructor-s-authorization-withdrawal-upheld-despite-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2018/driving-instructor-s-authorization-withdrawal-upheld-despite-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2018/driving-instructor-s-authorization-withdrawal-upheld-despite-economic-freedom-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2017/service-member-s-appeal-regarding-professional-fees-barred-by-jurisdictional-exclusion-for-military-fitness-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2017/service-member-s-appeal-regarding-professional-fees-barred-by-jurisdictional-exclusion-for-military-fitness-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2017/service-member-s-appeal-regarding-professional-fees-barred-by-jurisdictional-exclusion-for-military-fitness-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2017/service-member-s-appeal-regarding-professional-fees-barred-by-jurisdictional-exclusion-for-military-fitness-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2017/service-member-s-appeal-regarding-professional-fees-barred-by-jurisdictional-exclusion-for-military-fitness-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2017/service-member-s-appeal-regarding-professional-fees-barred-by-jurisdictional-exclusion-for-military-fitness-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2016/drc-asylum-seekers-v-cantonal-administrative-court-residence-permit-appeal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2016/drc-asylum-seekers-v-cantonal-administrative-court-residence-permit-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2016/drc-asylum-seekers-v-cantonal-administrative-court-residence-permit-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2016/drc-asylum-seekers-v-cantonal-administrative-court-residence-permit-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2016/drc-asylum-seekers-v-cantonal-administrative-court-residence-permit-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2016/drc-asylum-seekers-v-cantonal-administrative-court-residence-permit-appeal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2014/osteopath-admission-to-examination-vs-examination-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2014/osteopath-admission-to-examination-vs-examination-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2014/osteopath-admission-to-examination-vs-examination-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2014/osteopath-admission-to-examination-vs-examination-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2014/osteopath-admission-to-examination-vs-examination-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2014/osteopath-admission-to-examination-vs-examination-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2013/llc-recusal-denial-upheld-in-vat-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2013/llc-recusal-denial-upheld-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2013/llc-recusal-denial-upheld-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2013/llc-recusal-denial-upheld-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2013/llc-recusal-denial-upheld-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2013/llc-recusal-denial-upheld-in-vat-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2012/spouse-of-fma-permit-holder-denied-entry-due-to-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2012/spouse-of-fma-permit-holder-denied-entry-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2012/spouse-of-fma-permit-holder-denied-entry-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2012/spouse-of-fma-permit-holder-denied-entry-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2012/spouse-of-fma-permit-holder-denied-entry-due-to-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2012/spouse-of-fma-permit-holder-denied-entry-due-to-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2011/chilean-national-residence-renewal-based-on-alleged-domestic-violence-fnia-art-50</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2011/chilean-national-residence-renewal-based-on-alleged-domestic-violence-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2011/chilean-national-residence-renewal-based-on-alleged-domestic-violence-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2011/chilean-national-residence-renewal-based-on-alleged-domestic-violence-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2011/chilean-national-residence-renewal-based-on-alleged-domestic-violence-fnia-art-50"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2011/chilean-national-residence-renewal-based-on-alleged-domestic-violence-fnia-art-50"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2010/default-tax-assessment-finality-and-failure-to-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2010/default-tax-assessment-finality-and-failure-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2010/default-tax-assessment-finality-and-failure-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2010/default-tax-assessment-finality-and-failure-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2010/default-tax-assessment-finality-and-failure-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2010/default-tax-assessment-finality-and-failure-to-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2009/taxpayer-challenge-to-military-exemption-tax-based-on-gender-discrimination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2009/taxpayer-challenge-to-military-exemption-tax-based-on-gender-discrimination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2009/taxpayer-challenge-to-military-exemption-tax-based-on-gender-discrimination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2009/taxpayer-challenge-to-military-exemption-tax-based-on-gender-discrimination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2009/taxpayer-challenge-to-military-exemption-tax-based-on-gender-discrimination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2009/taxpayer-challenge-to-military-exemption-tax-based-on-gender-discrimination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2008/st-gallen-canton-bond-disagio-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2008/st-gallen-canton-bond-disagio-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2008/st-gallen-canton-bond-disagio-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2008/st-gallen-canton-bond-disagio-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2008/st-gallen-canton-bond-disagio-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2008/st-gallen-canton-bond-disagio-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_221-2007/hotel-corporation-v-regional-water-supply-association-withdrawal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2007/hotel-corporation-v-regional-water-supply-association-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_221-2007/hotel-corporation-v-regional-water-supply-association-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_221-2007/hotel-corporation-v-regional-water-supply-association-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_221-2007/hotel-corporation-v-regional-water-supply-association-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_221-2007/hotel-corporation-v-regional-water-supply-association-withdrawal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2024/swiss-transport-company-subject-to-employee-leasing-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2024/swiss-transport-company-subject-to-employee-leasing-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2024/swiss-transport-company-subject-to-employee-leasing-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2024/swiss-transport-company-subject-to-employee-leasing-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2024/swiss-transport-company-subject-to-employee-leasing-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2024/swiss-transport-company-subject-to-employee-leasing-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2023/kosovar-national-s-expulsion-upheld-despite-employment-due-to-brief-marriage-and-lack-of-severe-reintegration-threat-in-kosovo</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2023/kosovar-national-s-expulsion-upheld-despite-employment-due-to-brief-marriage-and-lack-of-severe-reintegration-threat-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2023/kosovar-national-s-expulsion-upheld-despite-employment-due-to-brief-marriage-and-lack-of-severe-reintegration-threat-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2023/kosovar-national-s-expulsion-upheld-despite-employment-due-to-brief-marriage-and-lack-of-severe-reintegration-threat-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2023/kosovar-national-s-expulsion-upheld-despite-employment-due-to-brief-marriage-and-lack-of-severe-reintegration-threat-in-kosovo"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2023/kosovar-national-s-expulsion-upheld-despite-employment-due-to-brief-marriage-and-lack-of-severe-reintegration-threat-in-kosovo"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2022/minors-v-zurich-cantonal-government-mandatory-school-mask-requirement-repeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2022/minors-v-zurich-cantonal-government-mandatory-school-mask-requirement-repeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2022/minors-v-zurich-cantonal-government-mandatory-school-mask-requirement-repeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2022/minors-v-zurich-cantonal-government-mandatory-school-mask-requirement-repeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2022/minors-v-zurich-cantonal-government-mandatory-school-mask-requirement-repeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2022/minors-v-zurich-cantonal-government-mandatory-school-mask-requirement-repeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2021/residence-permit-revocation-and-procedural-dismissal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2021/residence-permit-revocation-and-procedural-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2021/residence-permit-revocation-and-procedural-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2021/residence-permit-revocation-and-procedural-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2021/residence-permit-revocation-and-procedural-dismissal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2021/residence-permit-revocation-and-procedural-dismissal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2020/director-liable-for-unauthorized-public-deposit-taking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2020/director-liable-for-unauthorized-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2020/director-liable-for-unauthorized-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2020/director-liable-for-unauthorized-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2020/director-liable-for-unauthorized-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2020/director-liable-for-unauthorized-public-deposit-taking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2019/father-and-son-c-permit-lapse-due-to-absence-under-joint-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2019/father-and-son-c-permit-lapse-due-to-absence-under-joint-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2019/father-and-son-c-permit-lapse-due-to-absence-under-joint-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2019/father-and-son-c-permit-lapse-due-to-absence-under-joint-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2019/father-and-son-c-permit-lapse-due-to-absence-under-joint-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2019/father-and-son-c-permit-lapse-due-to-absence-under-joint-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2018/federal-supreme-court-upholds-expulsion-of-turkish-national-based-on-severe-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2018/federal-supreme-court-upholds-expulsion-of-turkish-national-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2018/federal-supreme-court-upholds-expulsion-of-turkish-national-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2018/federal-supreme-court-upholds-expulsion-of-turkish-national-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2018/federal-supreme-court-upholds-expulsion-of-turkish-national-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2018/federal-supreme-court-upholds-expulsion-of-turkish-national-based-on-severe-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2017/refusal-of-operating-authorization-upheld-despite-lack-of-formal-license-at-time-of-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2017/refusal-of-operating-authorization-upheld-despite-lack-of-formal-license-at-time-of-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2017/refusal-of-operating-authorization-upheld-despite-lack-of-formal-license-at-time-of-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2017/refusal-of-operating-authorization-upheld-despite-lack-of-formal-license-at-time-of-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2017/refusal-of-operating-authorization-upheld-despite-lack-of-formal-license-at-time-of-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2017/refusal-of-operating-authorization-upheld-despite-lack-of-formal-license-at-time-of-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2016/cameroonian-national-s-detention-pending-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2016/cameroonian-national-s-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2016/cameroonian-national-s-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2016/cameroonian-national-s-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2016/cameroonian-national-s-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2016/cameroonian-national-s-detention-pending-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2015/taxpayer-challenge-to-inclusion-of-painting-sale-profit-and-debt-cancellation-in-business-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2015/taxpayer-challenge-to-inclusion-of-painting-sale-profit-and-debt-cancellation-in-business-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2015/taxpayer-challenge-to-inclusion-of-painting-sale-profit-and-debt-cancellation-in-business-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2015/taxpayer-challenge-to-inclusion-of-painting-sale-profit-and-debt-cancellation-in-business-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2015/taxpayer-challenge-to-inclusion-of-painting-sale-profit-and-debt-cancellation-in-business-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2015/taxpayer-challenge-to-inclusion-of-painting-sale-profit-and-debt-cancellation-in-business-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2014/kosovar-national-v-switzerland-prolongation-of-residence-permit-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2014/kosovar-national-v-switzerland-prolongation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2014/kosovar-national-v-switzerland-prolongation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2014/kosovar-national-v-switzerland-prolongation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2014/kosovar-national-v-switzerland-prolongation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2014/kosovar-national-v-switzerland-prolongation-of-residence-permit-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2013/company-v-swiss-federal-administrative-court-judicial-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2013/company-v-swiss-federal-administrative-court-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2013/company-v-swiss-federal-administrative-court-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2013/company-v-swiss-federal-administrative-court-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2013/company-v-swiss-federal-administrative-court-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2013/company-v-swiss-federal-administrative-court-judicial-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2012/bosnian-citizen-denied-residence-permit-renewal-due-to-undisclosed-foreign-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2012/bosnian-citizen-denied-residence-permit-renewal-due-to-undisclosed-foreign-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2012/bosnian-citizen-denied-residence-permit-renewal-due-to-undisclosed-foreign-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2012/bosnian-citizen-denied-residence-permit-renewal-due-to-undisclosed-foreign-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2012/bosnian-citizen-denied-residence-permit-renewal-due-to-undisclosed-foreign-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2012/bosnian-citizen-denied-residence-permit-renewal-due-to-undisclosed-foreign-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2011/bangladeshi-national-v-switzerland-residency-after-dissolution-of-short-term-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2011/bangladeshi-national-v-switzerland-residency-after-dissolution-of-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2011/bangladeshi-national-v-switzerland-residency-after-dissolution-of-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2011/bangladeshi-national-v-switzerland-residency-after-dissolution-of-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2011/bangladeshi-national-v-switzerland-residency-after-dissolution-of-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2011/bangladeshi-national-v-switzerland-residency-after-dissolution-of-short-term-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2010/company-in-liquidation-v-cantonal-administrative-court-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2010/company-in-liquidation-v-cantonal-administrative-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2010/company-in-liquidation-v-cantonal-administrative-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2010/company-in-liquidation-v-cantonal-administrative-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2010/company-in-liquidation-v-cantonal-administrative-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2010/company-in-liquidation-v-cantonal-administrative-court-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2009/taxpayer-depreciation-and-bad-debt-deductions-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2009/taxpayer-depreciation-and-bad-debt-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2009/taxpayer-depreciation-and-bad-debt-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2009/taxpayer-depreciation-and-bad-debt-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2009/taxpayer-depreciation-and-bad-debt-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2009/taxpayer-depreciation-and-bad-debt-deductions-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2008/foundation-vat-liability-ruling-on-beneficiary-scope-and-asset-dedication</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2008/foundation-vat-liability-ruling-on-beneficiary-scope-and-asset-dedication"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2008/foundation-vat-liability-ruling-on-beneficiary-scope-and-asset-dedication"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2008/foundation-vat-liability-ruling-on-beneficiary-scope-and-asset-dedication"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2008/foundation-vat-liability-ruling-on-beneficiary-scope-and-asset-dedication"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2008/foundation-vat-liability-ruling-on-beneficiary-scope-and-asset-dedication"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_220-2007/taxpayer-appeal-dismissed-missed-tax-appeal-deadline-due-to-former-representative-s-negligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2007/taxpayer-appeal-dismissed-missed-tax-appeal-deadline-due-to-former-representative-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_220-2007/taxpayer-appeal-dismissed-missed-tax-appeal-deadline-due-to-former-representative-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_220-2007/taxpayer-appeal-dismissed-missed-tax-appeal-deadline-due-to-former-representative-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_220-2007/taxpayer-appeal-dismissed-missed-tax-appeal-deadline-due-to-former-representative-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_220-2007/taxpayer-appeal-dismissed-missed-tax-appeal-deadline-due-to-former-representative-s-negligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2026/frontier-worker-permit-denial-for-eu-citizen-upheld-under-alc-art-5-annex-i-for-criminal-recidivism-threatening-public-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2026/frontier-worker-permit-denial-for-eu-citizen-upheld-under-alc-art-5-annex-i-for-criminal-recidivism-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2026/frontier-worker-permit-denial-for-eu-citizen-upheld-under-alc-art-5-annex-i-for-criminal-recidivism-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2026/frontier-worker-permit-denial-for-eu-citizen-upheld-under-alc-art-5-annex-i-for-criminal-recidivism-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2026/frontier-worker-permit-denial-for-eu-citizen-upheld-under-alc-art-5-annex-i-for-criminal-recidivism-threatening-public-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2026/frontier-worker-permit-denial-for-eu-citizen-upheld-under-alc-art-5-annex-i-for-criminal-recidivism-threatening-public-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2025/deportee-s-failed-appeal-against-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2025/deportee-s-failed-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2025/deportee-s-failed-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2025/deportee-s-failed-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2025/deportee-s-failed-appeal-against-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2025/deportee-s-failed-appeal-against-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2024/tunisian-national-v-state-secretariat-for-migration-residency-permit-re-examination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2024/tunisian-national-v-state-secretariat-for-migration-residency-permit-re-examination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2024/tunisian-national-v-state-secretariat-for-migration-residency-permit-re-examination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2024/tunisian-national-v-state-secretariat-for-migration-residency-permit-re-examination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2024/tunisian-national-v-state-secretariat-for-migration-residency-permit-re-examination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2024/tunisian-national-v-state-secretariat-for-migration-residency-permit-re-examination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2023/refusal-to-renew-residence-permit-based-on-failed-integration-and-financial-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2023/refusal-to-renew-residence-permit-based-on-failed-integration-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2023/refusal-to-renew-residence-permit-based-on-failed-integration-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2023/refusal-to-renew-residence-permit-based-on-failed-integration-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2023/refusal-to-renew-residence-permit-based-on-failed-integration-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2023/refusal-to-renew-residence-permit-based-on-failed-integration-and-financial-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2022/federal-supreme-court-dismisses-appeal-against-decision-not-to-hear-complaint-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2022/federal-supreme-court-dismisses-appeal-against-decision-not-to-hear-complaint-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2022/federal-supreme-court-dismisses-appeal-against-decision-not-to-hear-complaint-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2022/federal-supreme-court-dismisses-appeal-against-decision-not-to-hear-complaint-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2022/federal-supreme-court-dismisses-appeal-against-decision-not-to-hear-complaint-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2022/federal-supreme-court-dismisses-appeal-against-decision-not-to-hear-complaint-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2021/tax-authorities-vs-taxpayer-determining-notional-rental-value-with-controlled-rent-limit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2021/tax-authorities-vs-taxpayer-determining-notional-rental-value-with-controlled-rent-limit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2021/tax-authorities-vs-taxpayer-determining-notional-rental-value-with-controlled-rent-limit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2021/tax-authorities-vs-taxpayer-determining-notional-rental-value-with-controlled-rent-limit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2021/tax-authorities-vs-taxpayer-determining-notional-rental-value-with-controlled-rent-limit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2021/tax-authorities-vs-taxpayer-determining-notional-rental-value-with-controlled-rent-limit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2020/swiss-federal-supreme-court-upholds-deportation-of-chilean-national-following-divorce-and-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2020/swiss-federal-supreme-court-upholds-deportation-of-chilean-national-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2020/swiss-federal-supreme-court-upholds-deportation-of-chilean-national-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2020/swiss-federal-supreme-court-upholds-deportation-of-chilean-national-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2020/swiss-federal-supreme-court-upholds-deportation-of-chilean-national-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2020/swiss-federal-supreme-court-upholds-deportation-of-chilean-national-following-divorce-and-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2019/macedonian-national-loses-residence-permit-after-concealing-bigamous-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2019/macedonian-national-loses-residence-permit-after-concealing-bigamous-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2019/macedonian-national-loses-residence-permit-after-concealing-bigamous-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2019/macedonian-national-loses-residence-permit-after-concealing-bigamous-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2019/macedonian-national-loses-residence-permit-after-concealing-bigamous-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2019/macedonian-national-loses-residence-permit-after-concealing-bigamous-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2018/federal-supreme-court-overturns-residency-of-criminal-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2018/federal-supreme-court-overturns-residency-of-criminal-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2018/federal-supreme-court-overturns-residency-of-criminal-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2018/federal-supreme-court-overturns-residency-of-criminal-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2018/federal-supreme-court-overturns-residency-of-criminal-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2018/federal-supreme-court-overturns-residency-of-criminal-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2016/federal-supreme-court-ruling-on-pillar-3a-deduction-for-partially-employed-self-employed-lawyer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2016/federal-supreme-court-ruling-on-pillar-3a-deduction-for-partially-employed-self-employed-lawyer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2016/federal-supreme-court-ruling-on-pillar-3a-deduction-for-partially-employed-self-employed-lawyer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2016/federal-supreme-court-ruling-on-pillar-3a-deduction-for-partially-employed-self-employed-lawyer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2016/federal-supreme-court-ruling-on-pillar-3a-deduction-for-partially-employed-self-employed-lawyer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2016/federal-supreme-court-ruling-on-pillar-3a-deduction-for-partially-employed-self-employed-lawyer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2014/fee-assessment-appeal-exceeded-scope-of-prior-adjudication</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2014/fee-assessment-appeal-exceeded-scope-of-prior-adjudication"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2014/fee-assessment-appeal-exceeded-scope-of-prior-adjudication"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2014/fee-assessment-appeal-exceeded-scope-of-prior-adjudication"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2014/fee-assessment-appeal-exceeded-scope-of-prior-adjudication"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2014/fee-assessment-appeal-exceeded-scope-of-prior-adjudication"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2012/turkish-national-v-revocation-of-permanent-residence-permit-based-on-alleged-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2012/turkish-national-v-revocation-of-permanent-residence-permit-based-on-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2012/turkish-national-v-revocation-of-permanent-residence-permit-based-on-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2012/turkish-national-v-revocation-of-permanent-residence-permit-based-on-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2012/turkish-national-v-revocation-of-permanent-residence-permit-based-on-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2012/turkish-national-v-revocation-of-permanent-residence-permit-based-on-alleged-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2011/nigerian-national-asylum-seeker-detention-upheld-due-to-absconding-risk-and-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2011/nigerian-national-asylum-seeker-detention-upheld-due-to-absconding-risk-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2011/nigerian-national-asylum-seeker-detention-upheld-due-to-absconding-risk-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2011/nigerian-national-asylum-seeker-detention-upheld-due-to-absconding-risk-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2011/nigerian-national-asylum-seeker-detention-upheld-due-to-absconding-risk-and-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2011/nigerian-national-asylum-seeker-detention-upheld-due-to-absconding-risk-and-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2009/federal-supreme-court-upholds-refusal-of-residence-permit-for-family-reunification-with-temporarily-admitted-refugee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2009/federal-supreme-court-upholds-refusal-of-residence-permit-for-family-reunification-with-temporarily-admitted-refugee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2009/federal-supreme-court-upholds-refusal-of-residence-permit-for-family-reunification-with-temporarily-admitted-refugee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2009/federal-supreme-court-upholds-refusal-of-residence-permit-for-family-reunification-with-temporarily-admitted-refugee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2009/federal-supreme-court-upholds-refusal-of-residence-permit-for-family-reunification-with-temporarily-admitted-refugee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2009/federal-supreme-court-upholds-refusal-of-residence-permit-for-family-reunification-with-temporarily-admitted-refugee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_22-2007/federal-supreme-court-upholds-detention-for-non-cooperative-deportee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2007/federal-supreme-court-upholds-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_22-2007/federal-supreme-court-upholds-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_22-2007/federal-supreme-court-upholds-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_22-2007/federal-supreme-court-upholds-detention-for-non-cooperative-deportee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_22-2007/federal-supreme-court-upholds-detention-for-non-cooperative-deportee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2024/federal-supreme-court-on-administrative-assistance-under-switzerland-australia-double-taxation-agreement-and-transfer-pricing-inquiry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2024/federal-supreme-court-on-administrative-assistance-under-switzerland-australia-double-taxation-agreement-and-transfer-pricing-inquiry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2024/federal-supreme-court-on-administrative-assistance-under-switzerland-australia-double-taxation-agreement-and-transfer-pricing-inquiry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2024/federal-supreme-court-on-administrative-assistance-under-switzerland-australia-double-taxation-agreement-and-transfer-pricing-inquiry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2024/federal-supreme-court-on-administrative-assistance-under-switzerland-australia-double-taxation-agreement-and-transfer-pricing-inquiry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2024/federal-supreme-court-on-administrative-assistance-under-switzerland-australia-double-taxation-agreement-and-transfer-pricing-inquiry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2022/suspension-of-tax-information-exchange-with-russia-due-to-ukraine-war</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2022/suspension-of-tax-information-exchange-with-russia-due-to-ukraine-war"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2022/suspension-of-tax-information-exchange-with-russia-due-to-ukraine-war"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2022/suspension-of-tax-information-exchange-with-russia-due-to-ukraine-war"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2022/suspension-of-tax-information-exchange-with-russia-due-to-ukraine-war"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2022/suspension-of-tax-information-exchange-with-russia-due-to-ukraine-war"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2021/corporation-challenged-swiss-withholding-tax-on-franchise-fees-paid-to-spanish-resident-manager</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2021/corporation-challenged-swiss-withholding-tax-on-franchise-fees-paid-to-spanish-resident-manager"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2021/corporation-challenged-swiss-withholding-tax-on-franchise-fees-paid-to-spanish-resident-manager"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2021/corporation-challenged-swiss-withholding-tax-on-franchise-fees-paid-to-spanish-resident-manager"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2021/corporation-challenged-swiss-withholding-tax-on-franchise-fees-paid-to-spanish-resident-manager"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2021/corporation-challenged-swiss-withholding-tax-on-franchise-fees-paid-to-spanish-resident-manager"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2020/taxpayer-appeal-against-cantonal-tax-decision-inadmissible-due-to-late-filing-and-lack-of-substance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2020/taxpayer-appeal-against-cantonal-tax-decision-inadmissible-due-to-late-filing-and-lack-of-substance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2020/taxpayer-appeal-against-cantonal-tax-decision-inadmissible-due-to-late-filing-and-lack-of-substance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2020/taxpayer-appeal-against-cantonal-tax-decision-inadmissible-due-to-late-filing-and-lack-of-substance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2020/taxpayer-appeal-against-cantonal-tax-decision-inadmissible-due-to-late-filing-and-lack-of-substance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2020/taxpayer-appeal-against-cantonal-tax-decision-inadmissible-due-to-late-filing-and-lack-of-substance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2019/taxpayer-liability-for-misused-deferred-import-vat-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2019/taxpayer-liability-for-misused-deferred-import-vat-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2019/taxpayer-liability-for-misused-deferred-import-vat-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2019/taxpayer-liability-for-misused-deferred-import-vat-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2019/taxpayer-liability-for-misused-deferred-import-vat-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2019/taxpayer-liability-for-misused-deferred-import-vat-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2018/serbian-national-v-revocation-of-residence-permit-following-heroin-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2018/serbian-national-v-revocation-of-residence-permit-following-heroin-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2018/serbian-national-v-revocation-of-residence-permit-following-heroin-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2018/serbian-national-v-revocation-of-residence-permit-following-heroin-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2018/serbian-national-v-revocation-of-residence-permit-following-heroin-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2018/serbian-national-v-revocation-of-residence-permit-following-heroin-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2017/ivoirian-national-deportation-after-separation-and-unproven-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2017/ivoirian-national-deportation-after-separation-and-unproven-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2017/ivoirian-national-deportation-after-separation-and-unproven-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2017/ivoirian-national-deportation-after-separation-and-unproven-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2017/ivoirian-national-deportation-after-separation-and-unproven-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2017/ivoirian-national-deportation-after-separation-and-unproven-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2016/federal-tribunal-dismissal-for-untimely-fee-payment-and-lack-of-legal-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2016/federal-tribunal-dismissal-for-untimely-fee-payment-and-lack-of-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2016/federal-tribunal-dismissal-for-untimely-fee-payment-and-lack-of-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2016/federal-tribunal-dismissal-for-untimely-fee-payment-and-lack-of-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2016/federal-tribunal-dismissal-for-untimely-fee-payment-and-lack-of-legal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2016/federal-tribunal-dismissal-for-untimely-fee-payment-and-lack-of-legal-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2015/corporation-v-cantonal-authority-real-estate-acquisition-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2015/corporation-v-cantonal-authority-real-estate-acquisition-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2015/corporation-v-cantonal-authority-real-estate-acquisition-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2015/corporation-v-cantonal-authority-real-estate-acquisition-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2015/corporation-v-cantonal-authority-real-estate-acquisition-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2015/corporation-v-cantonal-authority-real-estate-acquisition-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2014/litigant-recusal-denial-in-tax-dispute-over-language-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2014/litigant-recusal-denial-in-tax-dispute-over-language-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2014/litigant-recusal-denial-in-tax-dispute-over-language-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2014/litigant-recusal-denial-in-tax-dispute-over-language-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2014/litigant-recusal-denial-in-tax-dispute-over-language-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2014/litigant-recusal-denial-in-tax-dispute-over-language-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2013/challenge-to-judge-recusal-based-on-prior-case-involvement-in-vat-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2013/challenge-to-judge-recusal-based-on-prior-case-involvement-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2013/challenge-to-judge-recusal-based-on-prior-case-involvement-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2013/challenge-to-judge-recusal-based-on-prior-case-involvement-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2013/challenge-to-judge-recusal-based-on-prior-case-involvement-in-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2013/challenge-to-judge-recusal-based-on-prior-case-involvement-in-vat-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2012/cantonal-conditions-on-mandatory-residual-care-financing-under-federal-law-supremacy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2012/cantonal-conditions-on-mandatory-residual-care-financing-under-federal-law-supremacy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2012/cantonal-conditions-on-mandatory-residual-care-financing-under-federal-law-supremacy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2012/cantonal-conditions-on-mandatory-residual-care-financing-under-federal-law-supremacy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2012/cantonal-conditions-on-mandatory-residual-care-financing-under-federal-law-supremacy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2012/cantonal-conditions-on-mandatory-residual-care-financing-under-federal-law-supremacy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2011/university-accreditation-appeal-jurisdiction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2011/university-accreditation-appeal-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2011/university-accreditation-appeal-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2011/university-accreditation-appeal-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2011/university-accreditation-appeal-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2011/university-accreditation-appeal-jurisdiction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2010/taxpayer-challenges-refusal-of-tax-deferral-following-mobbing-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2010/taxpayer-challenges-refusal-of-tax-deferral-following-mobbing-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2010/taxpayer-challenges-refusal-of-tax-deferral-following-mobbing-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2010/taxpayer-challenges-refusal-of-tax-deferral-following-mobbing-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2010/taxpayer-challenges-refusal-of-tax-deferral-following-mobbing-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2010/taxpayer-challenges-refusal-of-tax-deferral-following-mobbing-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2009/dismissal-of-appeal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2009/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2009/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2009/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2009/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2009/dismissal-of-appeal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2008/cameroonian-mother-s-residence-denial-despite-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2008/cameroonian-mother-s-residence-denial-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2008/cameroonian-mother-s-residence-denial-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2008/cameroonian-mother-s-residence-denial-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2008/cameroonian-mother-s-residence-denial-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2008/cameroonian-mother-s-residence-denial-despite-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_219-2007/failure-to-pay-security-deposit-leads-to-non-consideration-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2007/failure-to-pay-security-deposit-leads-to-non-consideration-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_219-2007/failure-to-pay-security-deposit-leads-to-non-consideration-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_219-2007/failure-to-pay-security-deposit-leads-to-non-consideration-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_219-2007/failure-to-pay-security-deposit-leads-to-non-consideration-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_219-2007/failure-to-pay-security-deposit-leads-to-non-consideration-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2024/canine-permit-revocation-and-transfer-enforcement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2024/canine-permit-revocation-and-transfer-enforcement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2024/canine-permit-revocation-and-transfer-enforcement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2024/canine-permit-revocation-and-transfer-enforcement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2024/canine-permit-revocation-and-transfer-enforcement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2024/canine-permit-revocation-and-transfer-enforcement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2023/oeij-agent-qualification-and-conduct-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2023/oeij-agent-qualification-and-conduct-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2023/oeij-agent-qualification-and-conduct-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2023/oeij-agent-qualification-and-conduct-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2023/oeij-agent-qualification-and-conduct-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2023/oeij-agent-qualification-and-conduct-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2022/couple-s-appeal-against-deportation-dismissed-due-to-lack-of-legal-residence-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2022/couple-s-appeal-against-deportation-dismissed-due-to-lack-of-legal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2022/couple-s-appeal-against-deportation-dismissed-due-to-lack-of-legal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2022/couple-s-appeal-against-deportation-dismissed-due-to-lack-of-legal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2022/couple-s-appeal-against-deportation-dismissed-due-to-lack-of-legal-residence-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2022/couple-s-appeal-against-deportation-dismissed-due-to-lack-of-legal-residence-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2021/claimant-v-cantonal-administrative-court-and-federal-supreme-court-denial-of-justice-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2021/claimant-v-cantonal-administrative-court-and-federal-supreme-court-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2021/claimant-v-cantonal-administrative-court-and-federal-supreme-court-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2021/claimant-v-cantonal-administrative-court-and-federal-supreme-court-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2021/claimant-v-cantonal-administrative-court-and-federal-supreme-court-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2021/claimant-v-cantonal-administrative-court-and-federal-supreme-court-denial-of-justice-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2020/german-national-v-switzerland-denial-of-residence-permit-renewal-due-to-insufficient-means-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2020/german-national-v-switzerland-denial-of-residence-permit-renewal-due-to-insufficient-means-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2020/german-national-v-switzerland-denial-of-residence-permit-renewal-due-to-insufficient-means-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2020/german-national-v-switzerland-denial-of-residence-permit-renewal-due-to-insufficient-means-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2020/german-national-v-switzerland-denial-of-residence-permit-renewal-due-to-insufficient-means-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2020/german-national-v-switzerland-denial-of-residence-permit-renewal-due-to-insufficient-means-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2019/sham-marriage-and-expulsion-of-kosovar-national-overruled-by-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2019/sham-marriage-and-expulsion-of-kosovar-national-overruled-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2019/sham-marriage-and-expulsion-of-kosovar-national-overruled-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2019/sham-marriage-and-expulsion-of-kosovar-national-overruled-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2019/sham-marriage-and-expulsion-of-kosovar-national-overruled-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2019/sham-marriage-and-expulsion-of-kosovar-national-overruled-by-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2018/brazilian-national-v-swiss-confederation-asylum-delay-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2018/brazilian-national-v-swiss-confederation-asylum-delay-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2018/brazilian-national-v-swiss-confederation-asylum-delay-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2018/brazilian-national-v-swiss-confederation-asylum-delay-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2018/brazilian-national-v-swiss-confederation-asylum-delay-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2018/brazilian-national-v-swiss-confederation-asylum-delay-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2017/mauritian-national-v-switzerland-residence-permit-denial-upheld-despite-serious-health-conditions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2017/mauritian-national-v-switzerland-residence-permit-denial-upheld-despite-serious-health-conditions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2017/mauritian-national-v-switzerland-residence-permit-denial-upheld-despite-serious-health-conditions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2017/mauritian-national-v-switzerland-residence-permit-denial-upheld-despite-serious-health-conditions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2017/mauritian-national-v-switzerland-residence-permit-denial-upheld-despite-serious-health-conditions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2017/mauritian-national-v-switzerland-residence-permit-denial-upheld-despite-serious-health-conditions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2016/kosovan-national-s-challenge-to-residence-permit-non-renewal-and-expulsion-based-on-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2016/kosovan-national-s-challenge-to-residence-permit-non-renewal-and-expulsion-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2016/kosovan-national-s-challenge-to-residence-permit-non-renewal-and-expulsion-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2016/kosovan-national-s-challenge-to-residence-permit-non-renewal-and-expulsion-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2016/kosovan-national-s-challenge-to-residence-permit-non-renewal-and-expulsion-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2016/kosovan-national-s-challenge-to-residence-permit-non-renewal-and-expulsion-based-on-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2015/cameroonian-national-s-appeal-against-removal-detention-dismissed-due-to-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2015/cameroonian-national-s-appeal-against-removal-detention-dismissed-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2015/cameroonian-national-s-appeal-against-removal-detention-dismissed-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2015/cameroonian-national-s-appeal-against-removal-detention-dismissed-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2015/cameroonian-national-s-appeal-against-removal-detention-dismissed-due-to-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2015/cameroonian-national-s-appeal-against-removal-detention-dismissed-due-to-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2014/afghan-national-v-federal-office-for-migration-asylum-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2014/afghan-national-v-federal-office-for-migration-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2014/afghan-national-v-federal-office-for-migration-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2014/afghan-national-v-federal-office-for-migration-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2014/afghan-national-v-federal-office-for-migration-asylum-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2014/afghan-national-v-federal-office-for-migration-asylum-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2013/detention-pending-removal-proportionality-and-marriage-plans</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2013/detention-pending-removal-proportionality-and-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2013/detention-pending-removal-proportionality-and-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2013/detention-pending-removal-proportionality-and-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2013/detention-pending-removal-proportionality-and-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2013/detention-pending-removal-proportionality-and-marriage-plans"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2012/appeal-regarding-retroactive-wastewater-connection-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2012/appeal-regarding-retroactive-wastewater-connection-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2012/appeal-regarding-retroactive-wastewater-connection-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2012/appeal-regarding-retroactive-wastewater-connection-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2012/appeal-regarding-retroactive-wastewater-connection-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2012/appeal-regarding-retroactive-wastewater-connection-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2011/federal-court-upholds-revocation-of-settlement-permit-following-child-sexual-abuse-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2011/federal-court-upholds-revocation-of-settlement-permit-following-child-sexual-abuse-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2011/federal-court-upholds-revocation-of-settlement-permit-following-child-sexual-abuse-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2011/federal-court-upholds-revocation-of-settlement-permit-following-child-sexual-abuse-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2011/federal-court-upholds-revocation-of-settlement-permit-following-child-sexual-abuse-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2011/federal-court-upholds-revocation-of-settlement-permit-following-child-sexual-abuse-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2010/swiss-supreme-court-upholds-permit-revocation-for-negligent-homicide-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2010/swiss-supreme-court-upholds-permit-revocation-for-negligent-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2010/swiss-supreme-court-upholds-permit-revocation-for-negligent-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2010/swiss-supreme-court-upholds-permit-revocation-for-negligent-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2010/swiss-supreme-court-upholds-permit-revocation-for-negligent-homicide-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2010/swiss-supreme-court-upholds-permit-revocation-for-negligent-homicide-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2009/municipalities-vs-zvv-on-boat-service-discontinuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2009/municipalities-vs-zvv-on-boat-service-discontinuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2009/municipalities-vs-zvv-on-boat-service-discontinuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2009/municipalities-vs-zvv-on-boat-service-discontinuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2009/municipalities-vs-zvv-on-boat-service-discontinuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2009/municipalities-vs-zvv-on-boat-service-discontinuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2008/expulsion-of-macedonian-national-upheld-despite-long-residence-due-to-extensive-criminal-record-and-limited-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2008/expulsion-of-macedonian-national-upheld-despite-long-residence-due-to-extensive-criminal-record-and-limited-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2008/expulsion-of-macedonian-national-upheld-despite-long-residence-due-to-extensive-criminal-record-and-limited-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2008/expulsion-of-macedonian-national-upheld-despite-long-residence-due-to-extensive-criminal-record-and-limited-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2008/expulsion-of-macedonian-national-upheld-despite-long-residence-due-to-extensive-criminal-record-and-limited-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2008/expulsion-of-macedonian-national-upheld-despite-long-residence-due-to-extensive-criminal-record-and-limited-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_218-2007/federal-tribunal-upholds-gryon-holiday-home-quota-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2007/federal-tribunal-upholds-gryon-holiday-home-quota-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_218-2007/federal-tribunal-upholds-gryon-holiday-home-quota-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_218-2007/federal-tribunal-upholds-gryon-holiday-home-quota-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_218-2007/federal-tribunal-upholds-gryon-holiday-home-quota-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_218-2007/federal-tribunal-upholds-gryon-holiday-home-quota-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2025/revocation-of-eu-efta-residence-permit-due-to-loss-of-worker-status-and-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2025/revocation-of-eu-efta-residence-permit-due-to-loss-of-worker-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2025/revocation-of-eu-efta-residence-permit-due-to-loss-of-worker-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2025/revocation-of-eu-efta-residence-permit-due-to-loss-of-worker-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2025/revocation-of-eu-efta-residence-permit-due-to-loss-of-worker-status-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2025/revocation-of-eu-efta-residence-permit-due-to-loss-of-worker-status-and-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2024/federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-public-burden-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2024/federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2024/federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2024/federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2024/federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-public-burden-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2024/federal-supreme-court-upholds-expulsion-of-long-term-resident-due-to-public-burden-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2023/swiss-federal-court-upholds-revocation-of-permit-for-non-genuine-worker-dependent-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2023/swiss-federal-court-upholds-revocation-of-permit-for-non-genuine-worker-dependent-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2023/swiss-federal-court-upholds-revocation-of-permit-for-non-genuine-worker-dependent-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2023/swiss-federal-court-upholds-revocation-of-permit-for-non-genuine-worker-dependent-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2023/swiss-federal-court-upholds-revocation-of-permit-for-non-genuine-worker-dependent-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2023/swiss-federal-court-upholds-revocation-of-permit-for-non-genuine-worker-dependent-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2022/input-vat-deduction-for-private-aircraft-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2022/input-vat-deduction-for-private-aircraft-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2022/input-vat-deduction-for-private-aircraft-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2022/input-vat-deduction-for-private-aircraft-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2022/input-vat-deduction-for-private-aircraft-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2022/input-vat-deduction-for-private-aircraft-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2021/canton-v-taxpayer-pension-capital-withdrawal-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2021/canton-v-taxpayer-pension-capital-withdrawal-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2021/canton-v-taxpayer-pension-capital-withdrawal-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2021/canton-v-taxpayer-pension-capital-withdrawal-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2021/canton-v-taxpayer-pension-capital-withdrawal-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2021/canton-v-taxpayer-pension-capital-withdrawal-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2020/kosovar-national-marriage-visa-refusal-upheld-on-sham-marriage-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2020/kosovar-national-marriage-visa-refusal-upheld-on-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2020/kosovar-national-marriage-visa-refusal-upheld-on-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2020/kosovar-national-marriage-visa-refusal-upheld-on-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2020/kosovar-national-marriage-visa-refusal-upheld-on-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2020/kosovar-national-marriage-visa-refusal-upheld-on-sham-marriage-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2019/federal-customs-administration-v-individual-import-vat-on-artworks</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2019/federal-customs-administration-v-individual-import-vat-on-artworks"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2019/federal-customs-administration-v-individual-import-vat-on-artworks"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2019/federal-customs-administration-v-individual-import-vat-on-artworks"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2019/federal-customs-administration-v-individual-import-vat-on-artworks"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2019/federal-customs-administration-v-individual-import-vat-on-artworks"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2018/taxation-of-business-property-gains-agricultural-land-vs-building-land-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2018/taxation-of-business-property-gains-agricultural-land-vs-building-land-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2018/taxation-of-business-property-gains-agricultural-land-vs-building-land-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2018/taxation-of-business-property-gains-agricultural-land-vs-building-land-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2018/taxation-of-business-property-gains-agricultural-land-vs-building-land-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2018/taxation-of-business-property-gains-agricultural-land-vs-building-land-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2017/student-appeal-against-university-exclusion-for-falsified-certificate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2017/student-appeal-against-university-exclusion-for-falsified-certificate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2017/student-appeal-against-university-exclusion-for-falsified-certificate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2017/student-appeal-against-university-exclusion-for-falsified-certificate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2017/student-appeal-against-university-exclusion-for-falsified-certificate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2017/student-appeal-against-university-exclusion-for-falsified-certificate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2015/residence-permit-renewal-after-divorce-scope-of-remittal-and-application-of-fnia-article-50</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2015/residence-permit-renewal-after-divorce-scope-of-remittal-and-application-of-fnia-article-50"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2015/residence-permit-renewal-after-divorce-scope-of-remittal-and-application-of-fnia-article-50"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2015/residence-permit-renewal-after-divorce-scope-of-remittal-and-application-of-fnia-article-50"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2015/residence-permit-renewal-after-divorce-scope-of-remittal-and-application-of-fnia-article-50"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2015/residence-permit-renewal-after-divorce-scope-of-remittal-and-application-of-fnia-article-50"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2014/marriage-of-convenience-revocation-and-spousal-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2014/marriage-of-convenience-revocation-and-spousal-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2014/marriage-of-convenience-revocation-and-spousal-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2014/marriage-of-convenience-revocation-and-spousal-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2014/marriage-of-convenience-revocation-and-spousal-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2014/marriage-of-convenience-revocation-and-spousal-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2013/revocation-of-asylum-and-refusal-to-renew-residence-permit-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2013/revocation-of-asylum-and-refusal-to-renew-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2013/revocation-of-asylum-and-refusal-to-renew-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2013/revocation-of-asylum-and-refusal-to-renew-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2013/revocation-of-asylum-and-refusal-to-renew-residence-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2013/revocation-of-asylum-and-refusal-to-renew-residence-permit-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2012/subsidy-denial-for-non-cooperation-with-documentation-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2012/subsidy-denial-for-non-cooperation-with-documentation-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2012/subsidy-denial-for-non-cooperation-with-documentation-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2012/subsidy-denial-for-non-cooperation-with-documentation-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2012/subsidy-denial-for-non-cooperation-with-documentation-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2012/subsidy-denial-for-non-cooperation-with-documentation-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2011/serbian-national-v-canton-of-vaud-residence-permit-non-renewal-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2011/serbian-national-v-canton-of-vaud-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2011/serbian-national-v-canton-of-vaud-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2011/serbian-national-v-canton-of-vaud-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2011/serbian-national-v-canton-of-vaud-residence-permit-non-renewal-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2011/serbian-national-v-canton-of-vaud-residence-permit-non-renewal-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2010/refusal-of-operating-license-for-private-mental-health-clinic-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2010/refusal-of-operating-license-for-private-mental-health-clinic-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2010/refusal-of-operating-license-for-private-mental-health-clinic-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2010/refusal-of-operating-license-for-private-mental-health-clinic-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2010/refusal-of-operating-license-for-private-mental-health-clinic-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2010/refusal-of-operating-license-for-private-mental-health-clinic-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2009/polish-national-residence-permit-dispute-under-afmp-transitional-regime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2009/polish-national-residence-permit-dispute-under-afmp-transitional-regime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2009/polish-national-residence-permit-dispute-under-afmp-transitional-regime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2009/polish-national-residence-permit-dispute-under-afmp-transitional-regime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2009/polish-national-residence-permit-dispute-under-afmp-transitional-regime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2009/polish-national-residence-permit-dispute-under-afmp-transitional-regime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2008/detainee-v-cantonal-court-pre-deportation-detention-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2008/detainee-v-cantonal-court-pre-deportation-detention-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2008/detainee-v-cantonal-court-pre-deportation-detention-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2008/detainee-v-cantonal-court-pre-deportation-detention-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2008/detainee-v-cantonal-court-pre-deportation-detention-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2008/detainee-v-cantonal-court-pre-deportation-detention-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_217-2007/senegalese-national-v-swiss-authorities-abuse-of-rights-in-residency-permit-renewal-based-on-short-term-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2007/senegalese-national-v-swiss-authorities-abuse-of-rights-in-residency-permit-renewal-based-on-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_217-2007/senegalese-national-v-swiss-authorities-abuse-of-rights-in-residency-permit-renewal-based-on-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_217-2007/senegalese-national-v-swiss-authorities-abuse-of-rights-in-residency-permit-renewal-based-on-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_217-2007/senegalese-national-v-swiss-authorities-abuse-of-rights-in-residency-permit-renewal-based-on-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_217-2007/senegalese-national-v-swiss-authorities-abuse-of-rights-in-residency-permit-renewal-based-on-short-term-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2024/student-elimination-from-pharmaceutical-studies-due-to-repeated-exam-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2024/student-elimination-from-pharmaceutical-studies-due-to-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2024/student-elimination-from-pharmaceutical-studies-due-to-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2024/student-elimination-from-pharmaceutical-studies-due-to-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2024/student-elimination-from-pharmaceutical-studies-due-to-repeated-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2024/student-elimination-from-pharmaceutical-studies-due-to-repeated-exam-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2023/federal-supreme-court-upholds-administrative-detention-of-lebanese-national-pending-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2023/federal-supreme-court-upholds-administrative-detention-of-lebanese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2023/federal-supreme-court-upholds-administrative-detention-of-lebanese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2023/federal-supreme-court-upholds-administrative-detention-of-lebanese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2023/federal-supreme-court-upholds-administrative-detention-of-lebanese-national-pending-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2023/federal-supreme-court-upholds-administrative-detention-of-lebanese-national-pending-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2022/foreign-national-deportation-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2022/foreign-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2022/foreign-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2022/foreign-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2022/foreign-national-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2022/foreign-national-deportation-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2021/challenge-against-non-renewal-of-hardship-permit-dismissed-due-to-identity-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2021/challenge-against-non-renewal-of-hardship-permit-dismissed-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2021/challenge-against-non-renewal-of-hardship-permit-dismissed-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2021/challenge-against-non-renewal-of-hardship-permit-dismissed-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2021/challenge-against-non-renewal-of-hardship-permit-dismissed-due-to-identity-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2021/challenge-against-non-renewal-of-hardship-permit-dismissed-due-to-identity-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2020/taxpayer-co-owner-maintenance-deductions-and-single-person-tax-rate-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2020/taxpayer-co-owner-maintenance-deductions-and-single-person-tax-rate-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2020/taxpayer-co-owner-maintenance-deductions-and-single-person-tax-rate-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2020/taxpayer-co-owner-maintenance-deductions-and-single-person-tax-rate-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2020/taxpayer-co-owner-maintenance-deductions-and-single-person-tax-rate-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2020/taxpayer-co-owner-maintenance-deductions-and-single-person-tax-rate-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2019/real-estate-fund-inter-cantonal-loss-deduction-for-taxable-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2019/real-estate-fund-inter-cantonal-loss-deduction-for-taxable-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2019/real-estate-fund-inter-cantonal-loss-deduction-for-taxable-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2019/real-estate-fund-inter-cantonal-loss-deduction-for-taxable-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2019/real-estate-fund-inter-cantonal-loss-deduction-for-taxable-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2019/real-estate-fund-inter-cantonal-loss-deduction-for-taxable-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2018/taxpayer-appeal-dismissed-for-lack-of-substantiation-against-tax-adjustments-and-disciplinary-fine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2018/taxpayer-appeal-dismissed-for-lack-of-substantiation-against-tax-adjustments-and-disciplinary-fine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2018/taxpayer-appeal-dismissed-for-lack-of-substantiation-against-tax-adjustments-and-disciplinary-fine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2018/taxpayer-appeal-dismissed-for-lack-of-substantiation-against-tax-adjustments-and-disciplinary-fine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2018/taxpayer-appeal-dismissed-for-lack-of-substantiation-against-tax-adjustments-and-disciplinary-fine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2018/taxpayer-appeal-dismissed-for-lack-of-substantiation-against-tax-adjustments-and-disciplinary-fine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2017/principal-s-job-duty-modification-and-appeal-suspension-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2017/principal-s-job-duty-modification-and-appeal-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2017/principal-s-job-duty-modification-and-appeal-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2017/principal-s-job-duty-modification-and-appeal-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2017/principal-s-job-duty-modification-and-appeal-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2017/principal-s-job-duty-modification-and-appeal-suspension-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2016/taxpayer-loss-deduction-from-failed-business-vs-undocumented-ancillary-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2016/taxpayer-loss-deduction-from-failed-business-vs-undocumented-ancillary-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2016/taxpayer-loss-deduction-from-failed-business-vs-undocumented-ancillary-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2016/taxpayer-loss-deduction-from-failed-business-vs-undocumented-ancillary-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2016/taxpayer-loss-deduction-from-failed-business-vs-undocumented-ancillary-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2016/taxpayer-loss-deduction-from-failed-business-vs-undocumented-ancillary-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2015/france-v-switzerland-scope-of-tax-information-exchange-under-double-taxation-agreement-regarding-bank-data</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2015/france-v-switzerland-scope-of-tax-information-exchange-under-double-taxation-agreement-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2015/france-v-switzerland-scope-of-tax-information-exchange-under-double-taxation-agreement-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2015/france-v-switzerland-scope-of-tax-information-exchange-under-double-taxation-agreement-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2015/france-v-switzerland-scope-of-tax-information-exchange-under-double-taxation-agreement-regarding-bank-data"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2015/france-v-switzerland-scope-of-tax-information-exchange-under-double-taxation-agreement-regarding-bank-data"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2014/sia-v-canton-ticino-permanent-establishment-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2014/sia-v-canton-ticino-permanent-establishment-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2014/sia-v-canton-ticino-permanent-establishment-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2014/sia-v-canton-ticino-permanent-establishment-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2014/sia-v-canton-ticino-permanent-establishment-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2014/sia-v-canton-ticino-permanent-establishment-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2013/federal-supreme-court-refuses-recourse-due-to-unsubmitted-power-of-attorney</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2013/federal-supreme-court-refuses-recourse-due-to-unsubmitted-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2013/federal-supreme-court-refuses-recourse-due-to-unsubmitted-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2013/federal-supreme-court-refuses-recourse-due-to-unsubmitted-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2013/federal-supreme-court-refuses-recourse-due-to-unsubmitted-power-of-attorney"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2013/federal-supreme-court-refuses-recourse-due-to-unsubmitted-power-of-attorney"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2012/gambian-national-v-switzerland-drug-conviction-justifies-refusal-of-residence-permit-to-married-non-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2012/gambian-national-v-switzerland-drug-conviction-justifies-refusal-of-residence-permit-to-married-non-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2012/gambian-national-v-switzerland-drug-conviction-justifies-refusal-of-residence-permit-to-married-non-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2012/gambian-national-v-switzerland-drug-conviction-justifies-refusal-of-residence-permit-to-married-non-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2012/gambian-national-v-switzerland-drug-conviction-justifies-refusal-of-residence-permit-to-married-non-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2012/gambian-national-v-switzerland-drug-conviction-justifies-refusal-of-residence-permit-to-married-non-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2011/kosovan-national-v-switzerland-permit-renewal-following-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2011/kosovan-national-v-switzerland-permit-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2011/kosovan-national-v-switzerland-permit-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2011/kosovan-national-v-switzerland-permit-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2011/kosovan-national-v-switzerland-permit-renewal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2011/kosovan-national-v-switzerland-permit-renewal-following-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2010/cameroonian-national-detention-extension-appeal-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2010/cameroonian-national-detention-extension-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2010/cameroonian-national-detention-extension-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2010/cameroonian-national-detention-extension-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2010/cameroonian-national-detention-extension-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2010/cameroonian-national-detention-extension-appeal-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2009/hiv-status-and-residence-permit-denial-in-divorce-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2009/hiv-status-and-residence-permit-denial-in-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2009/hiv-status-and-residence-permit-denial-in-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2009/hiv-status-and-residence-permit-denial-in-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2009/hiv-status-and-residence-permit-denial-in-divorce-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2009/hiv-status-and-residence-permit-denial-in-divorce-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2008/moroccan-national-s-residence-permit-appeal-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2008/moroccan-national-s-residence-permit-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2008/moroccan-national-s-residence-permit-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2008/moroccan-national-s-residence-permit-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2008/moroccan-national-s-residence-permit-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2008/moroccan-national-s-residence-permit-appeal-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_216-2007/italian-national-v-switzerland-residence-permit-revocation-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2007/italian-national-v-switzerland-residence-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_216-2007/italian-national-v-switzerland-residence-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_216-2007/italian-national-v-switzerland-residence-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_216-2007/italian-national-v-switzerland-residence-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_216-2007/italian-national-v-switzerland-residence-permit-revocation-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2025/malinois-owner-s-appeal-against-dog-placement-dismissed-for-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2025/malinois-owner-s-appeal-against-dog-placement-dismissed-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2025/malinois-owner-s-appeal-against-dog-placement-dismissed-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2025/malinois-owner-s-appeal-against-dog-placement-dismissed-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2025/malinois-owner-s-appeal-against-dog-placement-dismissed-for-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2025/malinois-owner-s-appeal-against-dog-placement-dismissed-for-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2024/portuguese-national-deportation-upheld-despite-separation-and-medical-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2024/portuguese-national-deportation-upheld-despite-separation-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2024/portuguese-national-deportation-upheld-despite-separation-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2024/portuguese-national-deportation-upheld-despite-separation-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2024/portuguese-national-deportation-upheld-despite-separation-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2024/portuguese-national-deportation-upheld-despite-separation-and-medical-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2023/family-reunification-appeal-partial-success-for-younger-brother-in-father-s-family-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2023/family-reunification-appeal-partial-success-for-younger-brother-in-father-s-family-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2023/family-reunification-appeal-partial-success-for-younger-brother-in-father-s-family-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2023/family-reunification-appeal-partial-success-for-younger-brother-in-father-s-family-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2023/family-reunification-appeal-partial-success-for-younger-brother-in-father-s-family-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2023/family-reunification-appeal-partial-success-for-younger-brother-in-father-s-family-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2021/complainants-waiver-of-appeal-regarding-cantonal-mask-mandate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2021/complainants-waiver-of-appeal-regarding-cantonal-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2021/complainants-waiver-of-appeal-regarding-cantonal-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2021/complainants-waiver-of-appeal-regarding-cantonal-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2021/complainants-waiver-of-appeal-regarding-cantonal-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2021/complainants-waiver-of-appeal-regarding-cantonal-mask-mandate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2020/french-national-v-switzerland-residence-permit-renewal-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2020/french-national-v-switzerland-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2020/french-national-v-switzerland-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2020/french-national-v-switzerland-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2020/french-national-v-switzerland-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2020/french-national-v-switzerland-residence-permit-renewal-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2019/mother-s-residence-permit-denial-overturned-due-to-arbitrary-assessment-of-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2019/mother-s-residence-permit-denial-overturned-due-to-arbitrary-assessment-of-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2019/mother-s-residence-permit-denial-overturned-due-to-arbitrary-assessment-of-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2019/mother-s-residence-permit-denial-overturned-due-to-arbitrary-assessment-of-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2019/mother-s-residence-permit-denial-overturned-due-to-arbitrary-assessment-of-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2019/mother-s-residence-permit-denial-overturned-due-to-arbitrary-assessment-of-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2018/kosovo-national-v-switzerland-inadmissibility-of-appeal-against-residence-permit-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2018/kosovo-national-v-switzerland-inadmissibility-of-appeal-against-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2018/kosovo-national-v-switzerland-inadmissibility-of-appeal-against-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2018/kosovo-national-v-switzerland-inadmissibility-of-appeal-against-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2018/kosovo-national-v-switzerland-inadmissibility-of-appeal-against-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2018/kosovo-national-v-switzerland-inadmissibility-of-appeal-against-residence-permit-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2017/inadmissibility-of-appeal-regarding-refusal-to-suspend-administrative-proceedings-on-school-director-s-duties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2017/inadmissibility-of-appeal-regarding-refusal-to-suspend-administrative-proceedings-on-school-director-s-duties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2017/inadmissibility-of-appeal-regarding-refusal-to-suspend-administrative-proceedings-on-school-director-s-duties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2017/inadmissibility-of-appeal-regarding-refusal-to-suspend-administrative-proceedings-on-school-director-s-duties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2017/inadmissibility-of-appeal-regarding-refusal-to-suspend-administrative-proceedings-on-school-director-s-duties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2017/inadmissibility-of-appeal-regarding-refusal-to-suspend-administrative-proceedings-on-school-director-s-duties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2016/gambian-national-detention-pending-dublin-transfer-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2016/gambian-national-detention-pending-dublin-transfer-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2016/gambian-national-detention-pending-dublin-transfer-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2016/gambian-national-detention-pending-dublin-transfer-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2016/gambian-national-detention-pending-dublin-transfer-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2016/gambian-national-detention-pending-dublin-transfer-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2015/physician-v-patient-s-estate-abuse-of-rights-in-waiving-professional-secrecy-for-malpractice-defense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2015/physician-v-patient-s-estate-abuse-of-rights-in-waiving-professional-secrecy-for-malpractice-defense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2015/physician-v-patient-s-estate-abuse-of-rights-in-waiving-professional-secrecy-for-malpractice-defense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2015/physician-v-patient-s-estate-abuse-of-rights-in-waiving-professional-secrecy-for-malpractice-defense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2015/physician-v-patient-s-estate-abuse-of-rights-in-waiving-professional-secrecy-for-malpractice-defense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2015/physician-v-patient-s-estate-abuse-of-rights-in-waiving-professional-secrecy-for-malpractice-defense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2014/golf-club-vat-option-to-tax-invalid-due-to-missing-tax-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2014/golf-club-vat-option-to-tax-invalid-due-to-missing-tax-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2014/golf-club-vat-option-to-tax-invalid-due-to-missing-tax-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2014/golf-club-vat-option-to-tax-invalid-due-to-missing-tax-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2014/golf-club-vat-option-to-tax-invalid-due-to-missing-tax-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2014/golf-club-vat-option-to-tax-invalid-due-to-missing-tax-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2013/company-v-cantonal-tax-authority-delay-in-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2013/company-v-cantonal-tax-authority-delay-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2013/company-v-cantonal-tax-authority-delay-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2013/company-v-cantonal-tax-authority-delay-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2013/company-v-cantonal-tax-authority-delay-in-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2013/company-v-cantonal-tax-authority-delay-in-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2012/mail-order-pharmacy-v-pharmasuisse-on-appealability-of-interlocutory-decision-granting-party-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2012/mail-order-pharmacy-v-pharmasuisse-on-appealability-of-interlocutory-decision-granting-party-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2012/mail-order-pharmacy-v-pharmasuisse-on-appealability-of-interlocutory-decision-granting-party-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2012/mail-order-pharmacy-v-pharmasuisse-on-appealability-of-interlocutory-decision-granting-party-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2012/mail-order-pharmacy-v-pharmasuisse-on-appealability-of-interlocutory-decision-granting-party-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2012/mail-order-pharmacy-v-pharmasuisse-on-appealability-of-interlocutory-decision-granting-party-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2011/turkish-national-s-spouse-denial-upheld-due-to-sham-marriage-suspicion-and-debts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2011/turkish-national-s-spouse-denial-upheld-due-to-sham-marriage-suspicion-and-debts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2011/turkish-national-s-spouse-denial-upheld-due-to-sham-marriage-suspicion-and-debts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2011/turkish-national-s-spouse-denial-upheld-due-to-sham-marriage-suspicion-and-debts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2011/turkish-national-s-spouse-denial-upheld-due-to-sham-marriage-suspicion-and-debts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2011/turkish-national-s-spouse-denial-upheld-due-to-sham-marriage-suspicion-and-debts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2010/bolivian-national-entry-ban-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2010/bolivian-national-entry-ban-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2010/bolivian-national-entry-ban-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2010/bolivian-national-entry-ban-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2010/bolivian-national-entry-ban-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2010/bolivian-national-entry-ban-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2009/liechtenstein-resident-cross-border-commuter-status-and-home-office-allocation-under-switzerland-liechtenstein-dta</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2009/liechtenstein-resident-cross-border-commuter-status-and-home-office-allocation-under-switzerland-liechtenstein-dta"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2009/liechtenstein-resident-cross-border-commuter-status-and-home-office-allocation-under-switzerland-liechtenstein-dta"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2009/liechtenstein-resident-cross-border-commuter-status-and-home-office-allocation-under-switzerland-liechtenstein-dta"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2009/liechtenstein-resident-cross-border-commuter-status-and-home-office-allocation-under-switzerland-liechtenstein-dta"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2009/liechtenstein-resident-cross-border-commuter-status-and-home-office-allocation-under-switzerland-liechtenstein-dta"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2008/taxpayers-denied-real-estate-capital-gains-tax-deferral-due-to-excessive-delay-in-selling-prior-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2008/taxpayers-denied-real-estate-capital-gains-tax-deferral-due-to-excessive-delay-in-selling-prior-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2008/taxpayers-denied-real-estate-capital-gains-tax-deferral-due-to-excessive-delay-in-selling-prior-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2008/taxpayers-denied-real-estate-capital-gains-tax-deferral-due-to-excessive-delay-in-selling-prior-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2008/taxpayers-denied-real-estate-capital-gains-tax-deferral-due-to-excessive-delay-in-selling-prior-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2008/taxpayers-denied-real-estate-capital-gains-tax-deferral-due-to-excessive-delay-in-selling-prior-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_215-2007/co-owners-v-cantonal-building-insurance-sewer-backup-water-damage-exclusion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2007/co-owners-v-cantonal-building-insurance-sewer-backup-water-damage-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_215-2007/co-owners-v-cantonal-building-insurance-sewer-backup-water-damage-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_215-2007/co-owners-v-cantonal-building-insurance-sewer-backup-water-damage-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_215-2007/co-owners-v-cantonal-building-insurance-sewer-backup-water-damage-exclusion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_215-2007/co-owners-v-cantonal-building-insurance-sewer-backup-water-damage-exclusion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2025/egyptian-national-denied-permit-extension-after-spouse-s-departure-and-permit-expiration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2025/egyptian-national-denied-permit-extension-after-spouse-s-departure-and-permit-expiration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2025/egyptian-national-denied-permit-extension-after-spouse-s-departure-and-permit-expiration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2025/egyptian-national-denied-permit-extension-after-spouse-s-departure-and-permit-expiration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2025/egyptian-national-denied-permit-extension-after-spouse-s-departure-and-permit-expiration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2025/egyptian-national-denied-permit-extension-after-spouse-s-departure-and-permit-expiration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2024/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-for-french-transfer-pricing-investigation-citing-lack-of-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2024/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-for-french-transfer-pricing-investigation-citing-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2024/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-for-french-transfer-pricing-investigation-citing-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2024/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-for-french-transfer-pricing-investigation-citing-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2024/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-for-french-transfer-pricing-investigation-citing-lack-of-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2024/federal-supreme-court-dismisses-appeal-regarding-administrative-assistance-for-french-transfer-pricing-investigation-citing-lack-of-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2023/minor-s-covid-19-quarantine-validity-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2023/minor-s-covid-19-quarantine-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2023/minor-s-covid-19-quarantine-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2023/minor-s-covid-19-quarantine-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2023/minor-s-covid-19-quarantine-validity-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2023/minor-s-covid-19-quarantine-validity-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2022/supreme-court-upholds-expulsion-of-long-term-resident-over-severe-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2022/supreme-court-upholds-expulsion-of-long-term-resident-over-severe-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2022/supreme-court-upholds-expulsion-of-long-term-resident-over-severe-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2022/supreme-court-upholds-expulsion-of-long-term-resident-over-severe-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2022/supreme-court-upholds-expulsion-of-long-term-resident-over-severe-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2022/supreme-court-upholds-expulsion-of-long-term-resident-over-severe-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2021/challenge-to-cantonal-covid-19-ordinance-mask-mandate-dismissed-for-procedural-inaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2021/challenge-to-cantonal-covid-19-ordinance-mask-mandate-dismissed-for-procedural-inaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2021/challenge-to-cantonal-covid-19-ordinance-mask-mandate-dismissed-for-procedural-inaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2021/challenge-to-cantonal-covid-19-ordinance-mask-mandate-dismissed-for-procedural-inaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2021/challenge-to-cantonal-covid-19-ordinance-mask-mandate-dismissed-for-procedural-inaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2021/challenge-to-cantonal-covid-19-ordinance-mask-mandate-dismissed-for-procedural-inaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2020/federal-supreme-court-upholds-diploma-suspension-and-license-withdrawal-for-prohibited-prete-nom-arrangement-in-bar-operation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2020/federal-supreme-court-upholds-diploma-suspension-and-license-withdrawal-for-prohibited-prete-nom-arrangement-in-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2020/federal-supreme-court-upholds-diploma-suspension-and-license-withdrawal-for-prohibited-prete-nom-arrangement-in-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2020/federal-supreme-court-upholds-diploma-suspension-and-license-withdrawal-for-prohibited-prete-nom-arrangement-in-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2020/federal-supreme-court-upholds-diploma-suspension-and-license-withdrawal-for-prohibited-prete-nom-arrangement-in-bar-operation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2020/federal-supreme-court-upholds-diploma-suspension-and-license-withdrawal-for-prohibited-prete-nom-arrangement-in-bar-operation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2019/kosovo-national-late-family-reunification-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2019/kosovo-national-late-family-reunification-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2019/kosovo-national-late-family-reunification-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2019/kosovo-national-late-family-reunification-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2019/kosovo-national-late-family-reunification-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2019/kosovo-national-late-family-reunification-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2018/neighbor-s-right-to-party-status-in-public-establishment-licensing-based-on-nuisance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2018/neighbor-s-right-to-party-status-in-public-establishment-licensing-based-on-nuisance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2018/neighbor-s-right-to-party-status-in-public-establishment-licensing-based-on-nuisance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2018/neighbor-s-right-to-party-status-in-public-establishment-licensing-based-on-nuisance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2018/neighbor-s-right-to-party-status-in-public-establishment-licensing-based-on-nuisance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2018/neighbor-s-right-to-party-status-in-public-establishment-licensing-based-on-nuisance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2017/school-director-v-cantonal-administrative-court-job-description-modification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2017/school-director-v-cantonal-administrative-court-job-description-modification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2017/school-director-v-cantonal-administrative-court-job-description-modification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2017/school-director-v-cantonal-administrative-court-job-description-modification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2017/school-director-v-cantonal-administrative-court-job-description-modification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2017/school-director-v-cantonal-administrative-court-job-description-modification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2015/district-challenge-to-cantonal-lump-sum-police-cost-assessment-upheld-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2015/district-challenge-to-cantonal-lump-sum-police-cost-assessment-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2015/district-challenge-to-cantonal-lump-sum-police-cost-assessment-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2015/district-challenge-to-cantonal-lump-sum-police-cost-assessment-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2015/district-challenge-to-cantonal-lump-sum-police-cost-assessment-upheld-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2015/district-challenge-to-cantonal-lump-sum-police-cost-assessment-upheld-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2014/tax-evasion-conviction-upheld-for-undeclared-expense-allowances-and-private-tax-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2014/tax-evasion-conviction-upheld-for-undeclared-expense-allowances-and-private-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2014/tax-evasion-conviction-upheld-for-undeclared-expense-allowances-and-private-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2014/tax-evasion-conviction-upheld-for-undeclared-expense-allowances-and-private-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2014/tax-evasion-conviction-upheld-for-undeclared-expense-allowances-and-private-tax-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2014/tax-evasion-conviction-upheld-for-undeclared-expense-allowances-and-private-tax-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2013/federal-supreme-court-upholds-revocation-of-permit-for-concealing-foreign-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2013/federal-supreme-court-upholds-revocation-of-permit-for-concealing-foreign-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2013/federal-supreme-court-upholds-revocation-of-permit-for-concealing-foreign-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2013/federal-supreme-court-upholds-revocation-of-permit-for-concealing-foreign-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2013/federal-supreme-court-upholds-revocation-of-permit-for-concealing-foreign-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2013/federal-supreme-court-upholds-revocation-of-permit-for-concealing-foreign-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2012/algerian-national-v-non-renewal-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2012/algerian-national-v-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2012/algerian-national-v-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2012/algerian-national-v-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2012/algerian-national-v-non-renewal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2012/algerian-national-v-non-renewal-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2011/swiss-resident-permit-revocation-after-short-marriage-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2011/swiss-resident-permit-revocation-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2011/swiss-resident-permit-revocation-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2011/swiss-resident-permit-revocation-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2011/swiss-resident-permit-revocation-after-short-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2011/swiss-resident-permit-revocation-after-short-marriage-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2010/dual-citizen-s-late-family-reunification-refused-due-to-child-s-age-and-lack-of-special-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2010/dual-citizen-s-late-family-reunification-refused-due-to-child-s-age-and-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2010/dual-citizen-s-late-family-reunification-refused-due-to-child-s-age-and-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2010/dual-citizen-s-late-family-reunification-refused-due-to-child-s-age-and-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2010/dual-citizen-s-late-family-reunification-refused-due-to-child-s-age-and-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2010/dual-citizen-s-late-family-reunification-refused-due-to-child-s-age-and-lack-of-special-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2009/federal-tax-dispute-on-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2009/federal-tax-dispute-on-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2009/federal-tax-dispute-on-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2009/federal-tax-dispute-on-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2009/federal-tax-dispute-on-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2009/federal-tax-dispute-on-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2008/serbian-national-s-residence-permit-renewal-refusal-upheld-due-to-lack-of-statutory-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2008/serbian-national-s-residence-permit-renewal-refusal-upheld-due-to-lack-of-statutory-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2008/serbian-national-s-residence-permit-renewal-refusal-upheld-due-to-lack-of-statutory-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2008/serbian-national-s-residence-permit-renewal-refusal-upheld-due-to-lack-of-statutory-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2008/serbian-national-s-residence-permit-renewal-refusal-upheld-due-to-lack-of-statutory-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2008/serbian-national-s-residence-permit-renewal-refusal-upheld-due-to-lack-of-statutory-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_214-2007/owner-v-cantonal-building-insurance-sewage-backup-exclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2007/owner-v-cantonal-building-insurance-sewage-backup-exclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_214-2007/owner-v-cantonal-building-insurance-sewage-backup-exclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_214-2007/owner-v-cantonal-building-insurance-sewage-backup-exclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_214-2007/owner-v-cantonal-building-insurance-sewage-backup-exclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_214-2007/owner-v-cantonal-building-insurance-sewage-backup-exclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2024/appeal-regarding-timeliness-of-residence-permit-extension-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2024/appeal-regarding-timeliness-of-residence-permit-extension-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2024/appeal-regarding-timeliness-of-residence-permit-extension-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2024/appeal-regarding-timeliness-of-residence-permit-extension-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2024/appeal-regarding-timeliness-of-residence-permit-extension-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2024/appeal-regarding-timeliness-of-residence-permit-extension-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2023/serbian-national-obligation-to-exit-due-to-persistent-willful-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2023/serbian-national-obligation-to-exit-due-to-persistent-willful-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2023/serbian-national-obligation-to-exit-due-to-persistent-willful-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2023/serbian-national-obligation-to-exit-due-to-persistent-willful-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2023/serbian-national-obligation-to-exit-due-to-persistent-willful-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2023/serbian-national-obligation-to-exit-due-to-persistent-willful-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2022/nigerian-national-v-administrative-detention-for-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2022/nigerian-national-v-administrative-detention-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2022/nigerian-national-v-administrative-detention-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2022/nigerian-national-v-administrative-detention-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2022/nigerian-national-v-administrative-detention-for-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2022/nigerian-national-v-administrative-detention-for-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2021/erotic-services-company-challenge-to-covid-19-contact-tracing-rules-against-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2021/erotic-services-company-challenge-to-covid-19-contact-tracing-rules-against-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2021/erotic-services-company-challenge-to-covid-19-contact-tracing-rules-against-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2021/erotic-services-company-challenge-to-covid-19-contact-tracing-rules-against-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2021/erotic-services-company-challenge-to-covid-19-contact-tracing-rules-against-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2021/erotic-services-company-challenge-to-covid-19-contact-tracing-rules-against-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2020/turkish-national-s-residence-permit-extension-denial-after-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2020/turkish-national-s-residence-permit-extension-denial-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2020/turkish-national-s-residence-permit-extension-denial-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2020/turkish-national-s-residence-permit-extension-denial-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2020/turkish-national-s-residence-permit-extension-denial-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2020/turkish-national-s-residence-permit-extension-denial-after-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2019/revocation-of-residence-permit-after-short-marriage-and-insufficient-grounds-for-staying</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2019/revocation-of-residence-permit-after-short-marriage-and-insufficient-grounds-for-staying"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2019/revocation-of-residence-permit-after-short-marriage-and-insufficient-grounds-for-staying"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2019/revocation-of-residence-permit-after-short-marriage-and-insufficient-grounds-for-staying"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2019/revocation-of-residence-permit-after-short-marriage-and-insufficient-grounds-for-staying"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2019/revocation-of-residence-permit-after-short-marriage-and-insufficient-grounds-for-staying"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2018/tax-residence-dispute-admissibility-of-appeal-against-procedural-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2018/tax-residence-dispute-admissibility-of-appeal-against-procedural-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2018/tax-residence-dispute-admissibility-of-appeal-against-procedural-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2018/tax-residence-dispute-admissibility-of-appeal-against-procedural-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2018/tax-residence-dispute-admissibility-of-appeal-against-procedural-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2018/tax-residence-dispute-admissibility-of-appeal-against-procedural-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2017/principal-s-teaching-obligation-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2017/principal-s-teaching-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2017/principal-s-teaching-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2017/principal-s-teaching-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2017/principal-s-teaching-obligation-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2017/principal-s-teaching-obligation-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2016/taxpayer-challenge-to-late-tax-objection-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2016/taxpayer-challenge-to-late-tax-objection-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2016/taxpayer-challenge-to-late-tax-objection-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2016/taxpayer-challenge-to-late-tax-objection-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2016/taxpayer-challenge-to-late-tax-objection-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2016/taxpayer-challenge-to-late-tax-objection-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2015/lawyer-s-attempt-to-stay-disciplinary-sanction-pending-echr-appeal-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2015/lawyer-s-attempt-to-stay-disciplinary-sanction-pending-echr-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2015/lawyer-s-attempt-to-stay-disciplinary-sanction-pending-echr-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2015/lawyer-s-attempt-to-stay-disciplinary-sanction-pending-echr-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2015/lawyer-s-attempt-to-stay-disciplinary-sanction-pending-echr-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2015/lawyer-s-attempt-to-stay-disciplinary-sanction-pending-echr-appeal-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2014/lapse-of-swiss-residence-permit-due-to-prolonged-absence-and-shift-of-life-center</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2014/lapse-of-swiss-residence-permit-due-to-prolonged-absence-and-shift-of-life-center"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2014/lapse-of-swiss-residence-permit-due-to-prolonged-absence-and-shift-of-life-center"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2014/lapse-of-swiss-residence-permit-due-to-prolonged-absence-and-shift-of-life-center"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2014/lapse-of-swiss-residence-permit-due-to-prolonged-absence-and-shift-of-life-center"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2014/lapse-of-swiss-residence-permit-due-to-prolonged-absence-and-shift-of-life-center"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2013/kosovan-national-s-appeal-regarding-refusal-to-reconsider-residence-permit-based-on-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2013/kosovan-national-s-appeal-regarding-refusal-to-reconsider-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2013/kosovan-national-s-appeal-regarding-refusal-to-reconsider-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2013/kosovan-national-s-appeal-regarding-refusal-to-reconsider-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2013/kosovan-national-s-appeal-regarding-refusal-to-reconsider-residence-permit-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2013/kosovan-national-s-appeal-regarding-refusal-to-reconsider-residence-permit-based-on-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2012/guinean-ex-spouse-of-portuguese-citizen-denied-residence-after-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2012/guinean-ex-spouse-of-portuguese-citizen-denied-residence-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2012/guinean-ex-spouse-of-portuguese-citizen-denied-residence-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2012/guinean-ex-spouse-of-portuguese-citizen-denied-residence-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2012/guinean-ex-spouse-of-portuguese-citizen-denied-residence-after-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2012/guinean-ex-spouse-of-portuguese-citizen-denied-residence-after-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2011/taxpayer-v-tax-administration-niece-maintenance-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2011/taxpayer-v-tax-administration-niece-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2011/taxpayer-v-tax-administration-niece-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2011/taxpayer-v-tax-administration-niece-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2011/taxpayer-v-tax-administration-niece-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2011/taxpayer-v-tax-administration-niece-maintenance-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2010/denial-of-residence-permit-for-minor-based-on-uncle-s-lack-of-established-presence-and-recognized-family-link</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2010/denial-of-residence-permit-for-minor-based-on-uncle-s-lack-of-established-presence-and-recognized-family-link"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2010/denial-of-residence-permit-for-minor-based-on-uncle-s-lack-of-established-presence-and-recognized-family-link"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2010/denial-of-residence-permit-for-minor-based-on-uncle-s-lack-of-established-presence-and-recognized-family-link"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2010/denial-of-residence-permit-for-minor-based-on-uncle-s-lack-of-established-presence-and-recognized-family-link"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2010/denial-of-residence-permit-for-minor-based-on-uncle-s-lack-of-established-presence-and-recognized-family-link"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2009/expulsion-of-macedonian-national-following-aggravated-bodily-harm-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2009/expulsion-of-macedonian-national-following-aggravated-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2009/expulsion-of-macedonian-national-following-aggravated-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2009/expulsion-of-macedonian-national-following-aggravated-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2009/expulsion-of-macedonian-national-following-aggravated-bodily-harm-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2009/expulsion-of-macedonian-national-following-aggravated-bodily-harm-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2008/federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2008/federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2008/federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2008/federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2008/federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2008/federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_213-2007/family-reunification-re-examination-denial-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2007/family-reunification-re-examination-denial-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_213-2007/family-reunification-re-examination-denial-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_213-2007/family-reunification-re-examination-denial-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_213-2007/family-reunification-re-examination-denial-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_213-2007/family-reunification-re-examination-denial-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2024/company-appeal-against-exclusion-from-public-funding-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2024/company-appeal-against-exclusion-from-public-funding-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2024/company-appeal-against-exclusion-from-public-funding-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2024/company-appeal-against-exclusion-from-public-funding-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2024/company-appeal-against-exclusion-from-public-funding-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2024/company-appeal-against-exclusion-from-public-funding-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2023/turkish-national-v-switzerland-revocation-of-permanent-residence-and-expulsion-for-excessive-indebtedness-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2023/turkish-national-v-switzerland-revocation-of-permanent-residence-and-expulsion-for-excessive-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2023/turkish-national-v-switzerland-revocation-of-permanent-residence-and-expulsion-for-excessive-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2023/turkish-national-v-switzerland-revocation-of-permanent-residence-and-expulsion-for-excessive-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2023/turkish-national-v-switzerland-revocation-of-permanent-residence-and-expulsion-for-excessive-indebtedness-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2023/turkish-national-v-switzerland-revocation-of-permanent-residence-and-expulsion-for-excessive-indebtedness-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2022/swiss-federal-tribunal-upholds-expulsion-of-eu-efta-national-and-spouse-over-residence-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2022/swiss-federal-tribunal-upholds-expulsion-of-eu-efta-national-and-spouse-over-residence-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2022/swiss-federal-tribunal-upholds-expulsion-of-eu-efta-national-and-spouse-over-residence-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2022/swiss-federal-tribunal-upholds-expulsion-of-eu-efta-national-and-spouse-over-residence-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2022/swiss-federal-tribunal-upholds-expulsion-of-eu-efta-national-and-spouse-over-residence-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2022/swiss-federal-tribunal-upholds-expulsion-of-eu-efta-national-and-spouse-over-residence-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2020/student-s-exclusion-from-master-s-program-right-to-be-heard-violated-in-judicial-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2020/student-s-exclusion-from-master-s-program-right-to-be-heard-violated-in-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2020/student-s-exclusion-from-master-s-program-right-to-be-heard-violated-in-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2020/student-s-exclusion-from-master-s-program-right-to-be-heard-violated-in-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2020/student-s-exclusion-from-master-s-program-right-to-be-heard-violated-in-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2020/student-s-exclusion-from-master-s-program-right-to-be-heard-violated-in-judicial-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2019/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2019/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2019/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2019/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2019/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2019/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-long-term-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2018/tax-payer-v-cantonal-court-advance-costs-and-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2018/tax-payer-v-cantonal-court-advance-costs-and-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2018/tax-payer-v-cantonal-court-advance-costs-and-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2018/tax-payer-v-cantonal-court-advance-costs-and-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2018/tax-payer-v-cantonal-court-advance-costs-and-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2018/tax-payer-v-cantonal-court-advance-costs-and-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2017/school-director-s-challenge-to-job-modification-and-suspension-of-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2017/school-director-s-challenge-to-job-modification-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2017/school-director-s-challenge-to-job-modification-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2017/school-director-s-challenge-to-job-modification-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2017/school-director-s-challenge-to-job-modification-and-suspension-of-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2017/school-director-s-challenge-to-job-modification-and-suspension-of-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2016/taxpayer-diligence-in-appealing-tax-exemption-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2016/taxpayer-diligence-in-appealing-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2016/taxpayer-diligence-in-appealing-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2016/taxpayer-diligence-in-appealing-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2016/taxpayer-diligence-in-appealing-tax-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2016/taxpayer-diligence-in-appealing-tax-exemption-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2015/property-owner-challenge-to-municipal-electrical-contribution-for-heat-pumps-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2015/property-owner-challenge-to-municipal-electrical-contribution-for-heat-pumps-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2015/property-owner-challenge-to-municipal-electrical-contribution-for-heat-pumps-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2015/property-owner-challenge-to-municipal-electrical-contribution-for-heat-pumps-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2015/property-owner-challenge-to-municipal-electrical-contribution-for-heat-pumps-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2015/property-owner-challenge-to-municipal-electrical-contribution-for-heat-pumps-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2014/wife-v-tax-court-naturopathy-practice-reclassified-as-hobby</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2014/wife-v-tax-court-naturopathy-practice-reclassified-as-hobby"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2014/wife-v-tax-court-naturopathy-practice-reclassified-as-hobby"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2014/wife-v-tax-court-naturopathy-practice-reclassified-as-hobby"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2014/wife-v-tax-court-naturopathy-practice-reclassified-as-hobby"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2014/wife-v-tax-court-naturopathy-practice-reclassified-as-hobby"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2013/swiss-federal-supreme-court-on-corporate-acquisition-of-farming-business-under-rural-land-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2013/swiss-federal-supreme-court-on-corporate-acquisition-of-farming-business-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2013/swiss-federal-supreme-court-on-corporate-acquisition-of-farming-business-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2013/swiss-federal-supreme-court-on-corporate-acquisition-of-farming-business-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2013/swiss-federal-supreme-court-on-corporate-acquisition-of-farming-business-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2013/swiss-federal-supreme-court-on-corporate-acquisition-of-farming-business-under-rural-land-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2012/foreign-national-v-canton-on-residence-permit-revocation-and-cantonal-law-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2012/foreign-national-v-canton-on-residence-permit-revocation-and-cantonal-law-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2012/foreign-national-v-canton-on-residence-permit-revocation-and-cantonal-law-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2012/foreign-national-v-canton-on-residence-permit-revocation-and-cantonal-law-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2012/foreign-national-v-canton-on-residence-permit-revocation-and-cantonal-law-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2012/foreign-national-v-canton-on-residence-permit-revocation-and-cantonal-law-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2011/federal-supreme-court-upholds-refusal-of-residency-based-on-ended-conjugal-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2011/federal-supreme-court-upholds-refusal-of-residency-based-on-ended-conjugal-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2011/federal-supreme-court-upholds-refusal-of-residency-based-on-ended-conjugal-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2011/federal-supreme-court-upholds-refusal-of-residency-based-on-ended-conjugal-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2011/federal-supreme-court-upholds-refusal-of-residency-based-on-ended-conjugal-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2011/federal-supreme-court-upholds-refusal-of-residency-based-on-ended-conjugal-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2010/turkish-national-residence-permit-revocation-due-to-serious-crime-and-social-aid-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2010/turkish-national-residence-permit-revocation-due-to-serious-crime-and-social-aid-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2010/turkish-national-residence-permit-revocation-due-to-serious-crime-and-social-aid-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2010/turkish-national-residence-permit-revocation-due-to-serious-crime-and-social-aid-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2010/turkish-national-residence-permit-revocation-due-to-serious-crime-and-social-aid-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2010/turkish-national-residence-permit-revocation-due-to-serious-crime-and-social-aid-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2009/federal-court-upholds-denial-of-residency-permit-after-substantive-dissolution-of-marriage-due-to-domestic-violence-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2009/federal-court-upholds-denial-of-residency-permit-after-substantive-dissolution-of-marriage-due-to-domestic-violence-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2009/federal-court-upholds-denial-of-residency-permit-after-substantive-dissolution-of-marriage-due-to-domestic-violence-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2009/federal-court-upholds-denial-of-residency-permit-after-substantive-dissolution-of-marriage-due-to-domestic-violence-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2009/federal-court-upholds-denial-of-residency-permit-after-substantive-dissolution-of-marriage-due-to-domestic-violence-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2009/federal-court-upholds-denial-of-residency-permit-after-substantive-dissolution-of-marriage-due-to-domestic-violence-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2008/service-station-sunday-work-prohibition-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2008/service-station-sunday-work-prohibition-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2008/service-station-sunday-work-prohibition-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2008/service-station-sunday-work-prohibition-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2008/service-station-sunday-work-prohibition-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2008/service-station-sunday-work-prohibition-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_212-2007/property-owner-v-cantonal-building-insurer-2005-flood-water-damage-coverage-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2007/property-owner-v-cantonal-building-insurer-2005-flood-water-damage-coverage-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_212-2007/property-owner-v-cantonal-building-insurer-2005-flood-water-damage-coverage-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_212-2007/property-owner-v-cantonal-building-insurer-2005-flood-water-damage-coverage-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_212-2007/property-owner-v-cantonal-building-insurer-2005-flood-water-damage-coverage-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_212-2007/property-owner-v-cantonal-building-insurer-2005-flood-water-damage-coverage-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2025/state-secretariat-for-migration-v-foreign-national-deportation-detention-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2025/state-secretariat-for-migration-v-foreign-national-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2025/state-secretariat-for-migration-v-foreign-national-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2025/state-secretariat-for-migration-v-foreign-national-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2025/state-secretariat-for-migration-v-foreign-national-deportation-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2025/state-secretariat-for-migration-v-foreign-national-deportation-detention-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2024/greek-claimant-s-appeal-on-delivery-address-requirement-dismissed-by-fsc</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2024/greek-claimant-s-appeal-on-delivery-address-requirement-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2024/greek-claimant-s-appeal-on-delivery-address-requirement-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2024/greek-claimant-s-appeal-on-delivery-address-requirement-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2024/greek-claimant-s-appeal-on-delivery-address-requirement-dismissed-by-fsc"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2024/greek-claimant-s-appeal-on-delivery-address-requirement-dismissed-by-fsc"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2023/farmer-v-municipality-residency-requirement-for-agricultural-lease-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2023/farmer-v-municipality-residency-requirement-for-agricultural-lease-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2023/farmer-v-municipality-residency-requirement-for-agricultural-lease-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2023/farmer-v-municipality-residency-requirement-for-agricultural-lease-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2023/farmer-v-municipality-residency-requirement-for-agricultural-lease-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2023/farmer-v-municipality-residency-requirement-for-agricultural-lease-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2022/belarusian-national-appeal-against-residence-permit-refusal-due-to-social-assistance-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2022/belarusian-national-appeal-against-residence-permit-refusal-due-to-social-assistance-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2022/belarusian-national-appeal-against-residence-permit-refusal-due-to-social-assistance-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2022/belarusian-national-appeal-against-residence-permit-refusal-due-to-social-assistance-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2022/belarusian-national-appeal-against-residence-permit-refusal-due-to-social-assistance-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2022/belarusian-national-appeal-against-residence-permit-refusal-due-to-social-assistance-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2021/lucerne-v-taxpayers-affirmation-of-tax-domicile-based-on-center-of-life-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2021/lucerne-v-taxpayers-affirmation-of-tax-domicile-based-on-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2021/lucerne-v-taxpayers-affirmation-of-tax-domicile-based-on-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2021/lucerne-v-taxpayers-affirmation-of-tax-domicile-based-on-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2021/lucerne-v-taxpayers-affirmation-of-tax-domicile-based-on-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2021/lucerne-v-taxpayers-affirmation-of-tax-domicile-based-on-center-of-life-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2020/tax-dispute-recusal-appeal-dismissed-for-untimeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2020/tax-dispute-recusal-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2020/tax-dispute-recusal-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2020/tax-dispute-recusal-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2020/tax-dispute-recusal-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2020/tax-dispute-recusal-appeal-dismissed-for-untimeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2019/tax-domicile-dispute-canton-ticino-vs-canton-graubuenden-2015-2017</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2019/tax-domicile-dispute-canton-ticino-vs-canton-graubuenden-2015-2017"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2019/tax-domicile-dispute-canton-ticino-vs-canton-graubuenden-2015-2017"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2019/tax-domicile-dispute-canton-ticino-vs-canton-graubuenden-2015-2017"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2019/tax-domicile-dispute-canton-ticino-vs-canton-graubuenden-2015-2017"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2019/tax-domicile-dispute-canton-ticino-vs-canton-graubuenden-2015-2017"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2018/moroccan-national-v-cantonal-decision-on-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2018/moroccan-national-v-cantonal-decision-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2018/moroccan-national-v-cantonal-decision-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2018/moroccan-national-v-cantonal-decision-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2018/moroccan-national-v-cantonal-decision-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2018/moroccan-national-v-cantonal-decision-on-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2017/director-s-tenure-vs-mandatory-teaching-time</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2017/director-s-tenure-vs-mandatory-teaching-time"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2017/director-s-tenure-vs-mandatory-teaching-time"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2017/director-s-tenure-vs-mandatory-teaching-time"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2017/director-s-tenure-vs-mandatory-teaching-time"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2017/director-s-tenure-vs-mandatory-teaching-time"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2016/foreign-national-residence-permit-revocation-after-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2016/foreign-national-residence-permit-revocation-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2016/foreign-national-residence-permit-revocation-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2016/foreign-national-residence-permit-revocation-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2016/foreign-national-residence-permit-revocation-after-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2016/foreign-national-residence-permit-revocation-after-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2015/brazilian-national-residence-permit-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2015/brazilian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2015/brazilian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2015/brazilian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2015/brazilian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2015/brazilian-national-residence-permit-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2014/applicant-v-swiss-federal-audit-oversight-authority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2014/applicant-v-swiss-federal-audit-oversight-authority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2014/applicant-v-swiss-federal-audit-oversight-authority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2014/applicant-v-swiss-federal-audit-oversight-authority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2014/applicant-v-swiss-federal-audit-oversight-authority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2014/applicant-v-swiss-federal-audit-oversight-authority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2013/taxpayer-appeal-dismissed-for-incomplete-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2013/taxpayer-appeal-dismissed-for-incomplete-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2013/taxpayer-appeal-dismissed-for-incomplete-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2013/taxpayer-appeal-dismissed-for-incomplete-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2013/taxpayer-appeal-dismissed-for-incomplete-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2013/taxpayer-appeal-dismissed-for-incomplete-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2012/revocation-of-residence-permit-for-concealing-paternity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2012/revocation-of-residence-permit-for-concealing-paternity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2012/revocation-of-residence-permit-for-concealing-paternity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2012/revocation-of-residence-permit-for-concealing-paternity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2012/revocation-of-residence-permit-for-concealing-paternity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2012/revocation-of-residence-permit-for-concealing-paternity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2011/nigerian-asylum-seeker-detention-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2011/nigerian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2011/nigerian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2011/nigerian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2011/nigerian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2011/nigerian-asylum-seeker-detention-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2010/residence-permit-refusal-based-on-suspected-sham-marriage-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2010/residence-permit-refusal-based-on-suspected-sham-marriage-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2010/residence-permit-refusal-based-on-suspected-sham-marriage-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2010/residence-permit-refusal-based-on-suspected-sham-marriage-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2010/residence-permit-refusal-based-on-suspected-sham-marriage-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2010/residence-permit-refusal-based-on-suspected-sham-marriage-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2009/taxpayer-v-cantonal-tax-authority-depreciation-deduction-on-rental-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2009/taxpayer-v-cantonal-tax-authority-depreciation-deduction-on-rental-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2009/taxpayer-v-cantonal-tax-authority-depreciation-deduction-on-rental-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2009/taxpayer-v-cantonal-tax-authority-depreciation-deduction-on-rental-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2009/taxpayer-v-cantonal-tax-authority-depreciation-deduction-on-rental-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2009/taxpayer-v-cantonal-tax-authority-depreciation-deduction-on-rental-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2008/petitioner-denied-permanent-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2008/petitioner-denied-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2008/petitioner-denied-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2008/petitioner-denied-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2008/petitioner-denied-permanent-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2008/petitioner-denied-permanent-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_211-2007/extension-of-deportation-detention-upheld-despite-prior-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2007/extension-of-deportation-detention-upheld-despite-prior-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_211-2007/extension-of-deportation-detention-upheld-despite-prior-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_211-2007/extension-of-deportation-detention-upheld-despite-prior-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_211-2007/extension-of-deportation-detention-upheld-despite-prior-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_211-2007/extension-of-deportation-detention-upheld-despite-prior-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2024/federal-supreme-court-upholds-revocation-of-eu-nationals-permits-due-to-fictitious-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2024/federal-supreme-court-upholds-revocation-of-eu-nationals-permits-due-to-fictitious-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2024/federal-supreme-court-upholds-revocation-of-eu-nationals-permits-due-to-fictitious-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2024/federal-supreme-court-upholds-revocation-of-eu-nationals-permits-due-to-fictitious-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2024/federal-supreme-court-upholds-revocation-of-eu-nationals-permits-due-to-fictitious-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2024/federal-supreme-court-upholds-revocation-of-eu-nationals-permits-due-to-fictitious-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2023/guinea-pig-seizure-appeal-inadmissible-due-to-lack-of-irreparable-harm-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2023/guinea-pig-seizure-appeal-inadmissible-due-to-lack-of-irreparable-harm-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2023/guinea-pig-seizure-appeal-inadmissible-due-to-lack-of-irreparable-harm-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2023/guinea-pig-seizure-appeal-inadmissible-due-to-lack-of-irreparable-harm-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2023/guinea-pig-seizure-appeal-inadmissible-due-to-lack-of-irreparable-harm-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2023/guinea-pig-seizure-appeal-inadmissible-due-to-lack-of-irreparable-harm-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2021/appeal-dismissed-insufficient-substantiation-and-abusive-timing-on-denial-of-justice-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2021/appeal-dismissed-insufficient-substantiation-and-abusive-timing-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2021/appeal-dismissed-insufficient-substantiation-and-abusive-timing-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2021/appeal-dismissed-insufficient-substantiation-and-abusive-timing-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2021/appeal-dismissed-insufficient-substantiation-and-abusive-timing-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2021/appeal-dismissed-insufficient-substantiation-and-abusive-timing-on-denial-of-justice-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2020/appeal-against-inadmissible-challenge-on-settlement-permit-revocation-due-to-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2020/appeal-against-inadmissible-challenge-on-settlement-permit-revocation-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2020/appeal-against-inadmissible-challenge-on-settlement-permit-revocation-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2020/appeal-against-inadmissible-challenge-on-settlement-permit-revocation-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2020/appeal-against-inadmissible-challenge-on-settlement-permit-revocation-due-to-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2020/appeal-against-inadmissible-challenge-on-settlement-permit-revocation-due-to-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2019/taxpayer-appeal-against-denial-of-legal-aid-in-tax-collection-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2019/taxpayer-appeal-against-denial-of-legal-aid-in-tax-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2019/taxpayer-appeal-against-denial-of-legal-aid-in-tax-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2019/taxpayer-appeal-against-denial-of-legal-aid-in-tax-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2019/taxpayer-appeal-against-denial-of-legal-aid-in-tax-collection-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2019/taxpayer-appeal-against-denial-of-legal-aid-in-tax-collection-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2018/taxpayer-appeal-regarding-procedural-closure-after-withdrawn-tax-appeals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2018/taxpayer-appeal-regarding-procedural-closure-after-withdrawn-tax-appeals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2018/taxpayer-appeal-regarding-procedural-closure-after-withdrawn-tax-appeals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2018/taxpayer-appeal-regarding-procedural-closure-after-withdrawn-tax-appeals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2018/taxpayer-appeal-regarding-procedural-closure-after-withdrawn-tax-appeals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2018/taxpayer-appeal-regarding-procedural-closure-after-withdrawn-tax-appeals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2017/principal-s-challenge-to-reduced-teaching-duties-and-procedural-stays</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2017/principal-s-challenge-to-reduced-teaching-duties-and-procedural-stays"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2017/principal-s-challenge-to-reduced-teaching-duties-and-procedural-stays"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2017/principal-s-challenge-to-reduced-teaching-duties-and-procedural-stays"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2017/principal-s-challenge-to-reduced-teaching-duties-and-procedural-stays"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2017/principal-s-challenge-to-reduced-teaching-duties-and-procedural-stays"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2016/federal-tribunal-dismisses-appeal-due-to-unpaid-advanced-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2016/federal-tribunal-dismisses-appeal-due-to-unpaid-advanced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2016/federal-tribunal-dismisses-appeal-due-to-unpaid-advanced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2016/federal-tribunal-dismisses-appeal-due-to-unpaid-advanced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2016/federal-tribunal-dismisses-appeal-due-to-unpaid-advanced-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2016/federal-tribunal-dismisses-appeal-due-to-unpaid-advanced-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2015/tunisian-national-permitting-case-marriage-dissolution-and-limited-child-contact</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2015/tunisian-national-permitting-case-marriage-dissolution-and-limited-child-contact"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2015/tunisian-national-permitting-case-marriage-dissolution-and-limited-child-contact"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2015/tunisian-national-permitting-case-marriage-dissolution-and-limited-child-contact"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2015/tunisian-national-permitting-case-marriage-dissolution-and-limited-child-contact"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2015/tunisian-national-permitting-case-marriage-dissolution-and-limited-child-contact"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2012/turkish-citizen-v-switzerland-residence-permit-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2012/turkish-citizen-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2012/turkish-citizen-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2012/turkish-citizen-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2012/turkish-citizen-v-switzerland-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2012/turkish-citizen-v-switzerland-residence-permit-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2011/macedonian-national-v-refusal-of-residency-extension-due-to-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2011/macedonian-national-v-refusal-of-residency-extension-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2011/macedonian-national-v-refusal-of-residency-extension-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2011/macedonian-national-v-refusal-of-residency-extension-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2011/macedonian-national-v-refusal-of-residency-extension-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2011/macedonian-national-v-refusal-of-residency-extension-due-to-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2010/moroccan-national-v-detention-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2010/moroccan-national-v-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2010/moroccan-national-v-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2010/moroccan-national-v-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2010/moroccan-national-v-detention-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2010/moroccan-national-v-detention-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2009/revocation-of-residence-permit-and-expulsion-appeal-inadmissible-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2009/revocation-of-residence-permit-and-expulsion-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2009/revocation-of-residence-permit-and-expulsion-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2009/revocation-of-residence-permit-and-expulsion-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2009/revocation-of-residence-permit-and-expulsion-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2009/revocation-of-residence-permit-and-expulsion-appeal-inadmissible-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2008/angolan-national-detention-pending-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2008/angolan-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2008/angolan-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2008/angolan-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2008/angolan-national-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2008/angolan-national-detention-pending-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_210-2007/swiss-federal-tribunal-upholds-visa-refusal-based-on-marriage-authenticity-doubts-and-sponsor-s-financial-incapacity-in-family-reunification-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2007/swiss-federal-tribunal-upholds-visa-refusal-based-on-marriage-authenticity-doubts-and-sponsor-s-financial-incapacity-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_210-2007/swiss-federal-tribunal-upholds-visa-refusal-based-on-marriage-authenticity-doubts-and-sponsor-s-financial-incapacity-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_210-2007/swiss-federal-tribunal-upholds-visa-refusal-based-on-marriage-authenticity-doubts-and-sponsor-s-financial-incapacity-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_210-2007/swiss-federal-tribunal-upholds-visa-refusal-based-on-marriage-authenticity-doubts-and-sponsor-s-financial-incapacity-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_210-2007/swiss-federal-tribunal-upholds-visa-refusal-based-on-marriage-authenticity-doubts-and-sponsor-s-financial-incapacity-in-family-reunification-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2025/deportee-denied-legal-aid-for-appeal-following-revocation-of-residence-permit-after-prison-sentence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2025/deportee-denied-legal-aid-for-appeal-following-revocation-of-residence-permit-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2025/deportee-denied-legal-aid-for-appeal-following-revocation-of-residence-permit-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2025/deportee-denied-legal-aid-for-appeal-following-revocation-of-residence-permit-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2025/deportee-denied-legal-aid-for-appeal-following-revocation-of-residence-permit-after-prison-sentence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2025/deportee-denied-legal-aid-for-appeal-following-revocation-of-residence-permit-after-prison-sentence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2024/consumer-challenge-to-electricity-tariff-lawfulness-based-on-cost-review-methodology-and-access-to-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2024/consumer-challenge-to-electricity-tariff-lawfulness-based-on-cost-review-methodology-and-access-to-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2024/consumer-challenge-to-electricity-tariff-lawfulness-based-on-cost-review-methodology-and-access-to-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2024/consumer-challenge-to-electricity-tariff-lawfulness-based-on-cost-review-methodology-and-access-to-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2024/consumer-challenge-to-electricity-tariff-lawfulness-based-on-cost-review-methodology-and-access-to-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2024/consumer-challenge-to-electricity-tariff-lawfulness-based-on-cost-review-methodology-and-access-to-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2023/colombian-national-v-switzerland-non-renewal-of-residence-permit-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2023/colombian-national-v-switzerland-non-renewal-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2023/colombian-national-v-switzerland-non-renewal-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2023/colombian-national-v-switzerland-non-renewal-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2023/colombian-national-v-switzerland-non-renewal-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2023/colombian-national-v-switzerland-non-renewal-of-residence-permit-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2022/joint-stock-company-appeal-withdrawal-on-import-vat-collection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2022/joint-stock-company-appeal-withdrawal-on-import-vat-collection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2022/joint-stock-company-appeal-withdrawal-on-import-vat-collection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2022/joint-stock-company-appeal-withdrawal-on-import-vat-collection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2022/joint-stock-company-appeal-withdrawal-on-import-vat-collection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2022/joint-stock-company-appeal-withdrawal-on-import-vat-collection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2020/corporation-v-municipality-timeliness-of-professional-tax-assessment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2020/corporation-v-municipality-timeliness-of-professional-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2020/corporation-v-municipality-timeliness-of-professional-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2020/corporation-v-municipality-timeliness-of-professional-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2020/corporation-v-municipality-timeliness-of-professional-tax-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2020/corporation-v-municipality-timeliness-of-professional-tax-assessment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2019/albanian-national-residence-permit-extension-refusal-upheld-due-to-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2019/albanian-national-residence-permit-extension-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2019/albanian-national-residence-permit-extension-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2019/albanian-national-residence-permit-extension-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2019/albanian-national-residence-permit-extension-refusal-upheld-due-to-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2019/albanian-national-residence-permit-extension-refusal-upheld-due-to-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2018/taxpayer-challenge-to-broadcasting-fee-exemption-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2018/taxpayer-challenge-to-broadcasting-fee-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2018/taxpayer-challenge-to-broadcasting-fee-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2018/taxpayer-challenge-to-broadcasting-fee-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2018/taxpayer-challenge-to-broadcasting-fee-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2018/taxpayer-challenge-to-broadcasting-fee-exemption-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2017/tax-prescription-interruption-through-fiduciary-information-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2017/tax-prescription-interruption-through-fiduciary-information-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2017/tax-prescription-interruption-through-fiduciary-information-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2017/tax-prescription-interruption-through-fiduciary-information-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2017/tax-prescription-interruption-through-fiduciary-information-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2017/tax-prescription-interruption-through-fiduciary-information-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2016/stateless-couple-denied-settlement-permit-over-residence-counting-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2016/stateless-couple-denied-settlement-permit-over-residence-counting-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2016/stateless-couple-denied-settlement-permit-over-residence-counting-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2016/stateless-couple-denied-settlement-permit-over-residence-counting-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2016/stateless-couple-denied-settlement-permit-over-residence-counting-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2016/stateless-couple-denied-settlement-permit-over-residence-counting-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2015/appeal-regarding-unreasoned-tax-appeal-and-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2015/appeal-regarding-unreasoned-tax-appeal-and-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2015/appeal-regarding-unreasoned-tax-appeal-and-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2015/appeal-regarding-unreasoned-tax-appeal-and-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2015/appeal-regarding-unreasoned-tax-appeal-and-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2015/appeal-regarding-unreasoned-tax-appeal-and-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2014/kosovo-national-s-appeal-against-residency-permit-non-renewal-inadmissible-due-to-lack-of-legal-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2014/kosovo-national-s-appeal-against-residency-permit-non-renewal-inadmissible-due-to-lack-of-legal-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2014/kosovo-national-s-appeal-against-residency-permit-non-renewal-inadmissible-due-to-lack-of-legal-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2014/kosovo-national-s-appeal-against-residency-permit-non-renewal-inadmissible-due-to-lack-of-legal-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2014/kosovo-national-s-appeal-against-residency-permit-non-renewal-inadmissible-due-to-lack-of-legal-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2014/kosovo-national-s-appeal-against-residency-permit-non-renewal-inadmissible-due-to-lack-of-legal-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2013/taxpayer-appeal-on-professional-expense-deductions-home-office-costs-and-arbitrary-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2013/taxpayer-appeal-on-professional-expense-deductions-home-office-costs-and-arbitrary-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2013/taxpayer-appeal-on-professional-expense-deductions-home-office-costs-and-arbitrary-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2013/taxpayer-appeal-on-professional-expense-deductions-home-office-costs-and-arbitrary-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2013/taxpayer-appeal-on-professional-expense-deductions-home-office-costs-and-arbitrary-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2013/taxpayer-appeal-on-professional-expense-deductions-home-office-costs-and-arbitrary-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2012/serbian-national-v-cantonal-security-directorate-residence-permit-extension-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2012/serbian-national-v-cantonal-security-directorate-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2012/serbian-national-v-cantonal-security-directorate-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2012/serbian-national-v-cantonal-security-directorate-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2012/serbian-national-v-cantonal-security-directorate-residence-permit-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2012/serbian-national-v-cantonal-security-directorate-residence-permit-extension-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2010/taxpayer-challenge-to-cantonal-withholding-tax-schedule-regarding-cross-border-workers-and-non-discrimination-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2010/taxpayer-challenge-to-cantonal-withholding-tax-schedule-regarding-cross-border-workers-and-non-discrimination-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2010/taxpayer-challenge-to-cantonal-withholding-tax-schedule-regarding-cross-border-workers-and-non-discrimination-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2010/taxpayer-challenge-to-cantonal-withholding-tax-schedule-regarding-cross-border-workers-and-non-discrimination-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2010/taxpayer-challenge-to-cantonal-withholding-tax-schedule-regarding-cross-border-workers-and-non-discrimination-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2010/taxpayer-challenge-to-cantonal-withholding-tax-schedule-regarding-cross-border-workers-and-non-discrimination-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2009/taxpayer-challenge-to-military-service-exemption-tax-on-lump-sum-pension-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2009/taxpayer-challenge-to-military-service-exemption-tax-on-lump-sum-pension-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2009/taxpayer-challenge-to-military-service-exemption-tax-on-lump-sum-pension-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2009/taxpayer-challenge-to-military-service-exemption-tax-on-lump-sum-pension-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2009/taxpayer-challenge-to-military-service-exemption-tax-on-lump-sum-pension-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2009/taxpayer-challenge-to-military-service-exemption-tax-on-lump-sum-pension-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2008/tax-reassessment-for-hidden-profit-distribution-value-in-supplementary-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2008/tax-reassessment-for-hidden-profit-distribution-value-in-supplementary-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2008/tax-reassessment-for-hidden-profit-distribution-value-in-supplementary-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2008/tax-reassessment-for-hidden-profit-distribution-value-in-supplementary-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2008/tax-reassessment-for-hidden-profit-distribution-value-in-supplementary-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2008/tax-reassessment-for-hidden-profit-distribution-value-in-supplementary-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_21-2007/russian-national-s-residence-permit-revocation-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2007/russian-national-s-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_21-2007/russian-national-s-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_21-2007/russian-national-s-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_21-2007/russian-national-s-residence-permit-revocation-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_21-2007/russian-national-s-residence-permit-revocation-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2025/family-appeal-against-denial-of-temporary-protection-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2025/family-appeal-against-denial-of-temporary-protection-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2025/family-appeal-against-denial-of-temporary-protection-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2025/family-appeal-against-denial-of-temporary-protection-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2025/family-appeal-against-denial-of-temporary-protection-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2025/family-appeal-against-denial-of-temporary-protection-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2024/refusal-to-renew-residence-permit-for-italian-citizen-lacking-economic-self-sufficiency-despite-disability-pension-and-partial-self-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2024/refusal-to-renew-residence-permit-for-italian-citizen-lacking-economic-self-sufficiency-despite-disability-pension-and-partial-self-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2024/refusal-to-renew-residence-permit-for-italian-citizen-lacking-economic-self-sufficiency-despite-disability-pension-and-partial-self-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2024/refusal-to-renew-residence-permit-for-italian-citizen-lacking-economic-self-sufficiency-despite-disability-pension-and-partial-self-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2024/refusal-to-renew-residence-permit-for-italian-citizen-lacking-economic-self-sufficiency-despite-disability-pension-and-partial-self-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2024/refusal-to-renew-residence-permit-for-italian-citizen-lacking-economic-self-sufficiency-despite-disability-pension-and-partial-self-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2023/swiss-federal-supreme-court-upholds-refusal-of-residence-permit-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2022/attorney-sanctioned-for-submitting-confidential-documents-obtained-via-client-s-unauthorized-computer-backup</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2022/attorney-sanctioned-for-submitting-confidential-documents-obtained-via-client-s-unauthorized-computer-backup"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2022/attorney-sanctioned-for-submitting-confidential-documents-obtained-via-client-s-unauthorized-computer-backup"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2022/attorney-sanctioned-for-submitting-confidential-documents-obtained-via-client-s-unauthorized-computer-backup"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2022/attorney-sanctioned-for-submitting-confidential-documents-obtained-via-client-s-unauthorized-computer-backup"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2022/attorney-sanctioned-for-submitting-confidential-documents-obtained-via-client-s-unauthorized-computer-backup"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2021/bosnian-national-s-appeal-on-residence-permit-and-family-reunification-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2021/bosnian-national-s-appeal-on-residence-permit-and-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2021/bosnian-national-s-appeal-on-residence-permit-and-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2021/bosnian-national-s-appeal-on-residence-permit-and-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2021/bosnian-national-s-appeal-on-residence-permit-and-family-reunification-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2021/bosnian-national-s-appeal-on-residence-permit-and-family-reunification-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2020/extradition-during-residence-permit-revocation-appeal-and-validity-of-permit-continuation-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2020/extradition-during-residence-permit-revocation-appeal-and-validity-of-permit-continuation-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2020/extradition-during-residence-permit-revocation-appeal-and-validity-of-permit-continuation-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2020/extradition-during-residence-permit-revocation-appeal-and-validity-of-permit-continuation-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2020/extradition-during-residence-permit-revocation-appeal-and-validity-of-permit-continuation-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2020/extradition-during-residence-permit-revocation-appeal-and-validity-of-permit-continuation-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2019/dominican-citizen-v-switzerland-residence-permit-denial-after-divorce-and-appeal-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2019/dominican-citizen-v-switzerland-residence-permit-denial-after-divorce-and-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2019/dominican-citizen-v-switzerland-residence-permit-denial-after-divorce-and-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2019/dominican-citizen-v-switzerland-residence-permit-denial-after-divorce-and-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2019/dominican-citizen-v-switzerland-residence-permit-denial-after-divorce-and-appeal-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2019/dominican-citizen-v-switzerland-residence-permit-denial-after-divorce-and-appeal-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2018/student-scholarship-calculation-involving-stepfather-s-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2018/student-scholarship-calculation-involving-stepfather-s-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2018/student-scholarship-calculation-involving-stepfather-s-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2018/student-scholarship-calculation-involving-stepfather-s-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2018/student-scholarship-calculation-involving-stepfather-s-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2018/student-scholarship-calculation-involving-stepfather-s-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2017/luxembourg-company-v-switzerland-beneficial-ownership-denied-for-collateralised-financing-dividends</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2017/luxembourg-company-v-switzerland-beneficial-ownership-denied-for-collateralised-financing-dividends"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2017/luxembourg-company-v-switzerland-beneficial-ownership-denied-for-collateralised-financing-dividends"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2017/luxembourg-company-v-switzerland-beneficial-ownership-denied-for-collateralised-financing-dividends"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2017/luxembourg-company-v-switzerland-beneficial-ownership-denied-for-collateralised-financing-dividends"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2017/luxembourg-company-v-switzerland-beneficial-ownership-denied-for-collateralised-financing-dividends"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2016/bakom-fee-appeal-dismissed-for-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2016/bakom-fee-appeal-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2016/bakom-fee-appeal-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2016/bakom-fee-appeal-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2016/bakom-fee-appeal-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2016/bakom-fee-appeal-dismissed-for-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2015/bosnian-national-s-residence-permit-renewal-refused-due-to-insufficient-grounds-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2015/bosnian-national-s-residence-permit-renewal-refused-due-to-insufficient-grounds-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2015/bosnian-national-s-residence-permit-renewal-refused-due-to-insufficient-grounds-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2015/bosnian-national-s-residence-permit-renewal-refused-due-to-insufficient-grounds-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2015/bosnian-national-s-residence-permit-renewal-refused-due-to-insufficient-grounds-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2015/bosnian-national-s-residence-permit-renewal-refused-due-to-insufficient-grounds-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2014/turkish-national-v-switzerland-deportation-after-divorce-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2014/turkish-national-v-switzerland-deportation-after-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2014/turkish-national-v-switzerland-deportation-after-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2014/turkish-national-v-switzerland-deportation-after-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2014/turkish-national-v-switzerland-deportation-after-divorce-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2014/turkish-national-v-switzerland-deportation-after-divorce-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2013/geneva-tax-administration-v-cantonal-tax-reduction-on-shareholder-director-salary-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2013/geneva-tax-administration-v-cantonal-tax-reduction-on-shareholder-director-salary-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2013/geneva-tax-administration-v-cantonal-tax-reduction-on-shareholder-director-salary-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2013/geneva-tax-administration-v-cantonal-tax-reduction-on-shareholder-director-salary-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2013/geneva-tax-administration-v-cantonal-tax-reduction-on-shareholder-director-salary-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2013/geneva-tax-administration-v-cantonal-tax-reduction-on-shareholder-director-salary-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2012/asylum-status-revocation-and-lapse-due-to-foreign-political-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2012/asylum-status-revocation-and-lapse-due-to-foreign-political-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2012/asylum-status-revocation-and-lapse-due-to-foreign-political-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2012/asylum-status-revocation-and-lapse-due-to-foreign-political-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2012/asylum-status-revocation-and-lapse-due-to-foreign-political-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2012/asylum-status-revocation-and-lapse-due-to-foreign-political-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2011/taxpayer-s-attempt-to-recapture-input-tax-deduction-after-fee-waiver-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2011/taxpayer-s-attempt-to-recapture-input-tax-deduction-after-fee-waiver-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2011/taxpayer-s-attempt-to-recapture-input-tax-deduction-after-fee-waiver-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2011/taxpayer-s-attempt-to-recapture-input-tax-deduction-after-fee-waiver-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2011/taxpayer-s-attempt-to-recapture-input-tax-deduction-after-fee-waiver-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2011/taxpayer-s-attempt-to-recapture-input-tax-deduction-after-fee-waiver-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2010/withdrawal-of-residence-permit-based-on-fraudulent-eu-identity-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2010/withdrawal-of-residence-permit-based-on-fraudulent-eu-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2010/withdrawal-of-residence-permit-based-on-fraudulent-eu-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2010/withdrawal-of-residence-permit-based-on-fraudulent-eu-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2010/withdrawal-of-residence-permit-based-on-fraudulent-eu-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2010/withdrawal-of-residence-permit-based-on-fraudulent-eu-identity-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2009/appeal-dismissed-for-untimely-filing-in-ubi-broadcast-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2009/appeal-dismissed-for-untimely-filing-in-ubi-broadcast-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2009/appeal-dismissed-for-untimely-filing-in-ubi-broadcast-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2009/appeal-dismissed-for-untimely-filing-in-ubi-broadcast-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2009/appeal-dismissed-for-untimely-filing-in-ubi-broadcast-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2009/appeal-dismissed-for-untimely-filing-in-ubi-broadcast-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2008/minor-detainee-detention-for-deportation-due-to-lack-of-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2008/minor-detainee-detention-for-deportation-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2008/minor-detainee-detention-for-deportation-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2008/minor-detainee-detention-for-deportation-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2008/minor-detainee-detention-for-deportation-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2008/minor-detainee-detention-for-deportation-due-to-lack-of-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_209-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-appellant-with-false-identity-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-appellant-with-false-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_209-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-appellant-with-false-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_209-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-appellant-with-false-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_209-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-appellant-with-false-identity-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_209-2007/federal-supreme-court-upholds-extension-of-detention-pending-deportation-for-appellant-with-false-identity-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2024/swiss-federal-supreme-court-upholds-provision-of-information-to-french-tax-authorities-under-double-taxation-agreement-in-transfer-pricing-audit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2024/swiss-federal-supreme-court-upholds-provision-of-information-to-french-tax-authorities-under-double-taxation-agreement-in-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2024/swiss-federal-supreme-court-upholds-provision-of-information-to-french-tax-authorities-under-double-taxation-agreement-in-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2024/swiss-federal-supreme-court-upholds-provision-of-information-to-french-tax-authorities-under-double-taxation-agreement-in-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2024/swiss-federal-supreme-court-upholds-provision-of-information-to-french-tax-authorities-under-double-taxation-agreement-in-transfer-pricing-audit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2024/swiss-federal-supreme-court-upholds-provision-of-information-to-french-tax-authorities-under-double-taxation-agreement-in-transfer-pricing-audit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2023/kosovar-national-s-appeal-on-residence-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2023/kosovar-national-s-appeal-on-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2023/kosovar-national-s-appeal-on-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2023/kosovar-national-s-appeal-on-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2023/kosovar-national-s-appeal-on-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2023/kosovar-national-s-appeal-on-residence-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2022/federal-supreme-court-dismisses-appeal-on-pre-1981-solidarity-contribution-eligibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2022/federal-supreme-court-dismisses-appeal-on-pre-1981-solidarity-contribution-eligibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2022/federal-supreme-court-dismisses-appeal-on-pre-1981-solidarity-contribution-eligibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2022/federal-supreme-court-dismisses-appeal-on-pre-1981-solidarity-contribution-eligibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2022/federal-supreme-court-dismisses-appeal-on-pre-1981-solidarity-contribution-eligibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2022/federal-supreme-court-dismisses-appeal-on-pre-1981-solidarity-contribution-eligibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2021/property-owner-v-canton-state-liability-claim-following-building-permit-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2021/property-owner-v-canton-state-liability-claim-following-building-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2021/property-owner-v-canton-state-liability-claim-following-building-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2021/property-owner-v-canton-state-liability-claim-following-building-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2021/property-owner-v-canton-state-liability-claim-following-building-permit-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2021/property-owner-v-canton-state-liability-claim-following-building-permit-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2020/moroccan-national-v-switzerland-revocation-of-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2020/moroccan-national-v-switzerland-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2020/moroccan-national-v-switzerland-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2020/moroccan-national-v-switzerland-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2020/moroccan-national-v-switzerland-revocation-of-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2020/moroccan-national-v-switzerland-revocation-of-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2019/tourist-tax-on-secondary-residence-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2019/tourist-tax-on-secondary-residence-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2019/tourist-tax-on-secondary-residence-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2019/tourist-tax-on-secondary-residence-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2019/tourist-tax-on-secondary-residence-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2019/tourist-tax-on-secondary-residence-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2018/student-scholarship-calculation-including-stepfather-s-income-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2018/student-scholarship-calculation-including-stepfather-s-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2018/student-scholarship-calculation-including-stepfather-s-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2018/student-scholarship-calculation-including-stepfather-s-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2018/student-scholarship-calculation-including-stepfather-s-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2018/student-scholarship-calculation-including-stepfather-s-income-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2017/withdrawal-of-federal-appeal-regarding-groundwater-damage-insurance-coverage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2017/withdrawal-of-federal-appeal-regarding-groundwater-damage-insurance-coverage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2017/withdrawal-of-federal-appeal-regarding-groundwater-damage-insurance-coverage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2017/withdrawal-of-federal-appeal-regarding-groundwater-damage-insurance-coverage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2017/withdrawal-of-federal-appeal-regarding-groundwater-damage-insurance-coverage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2017/withdrawal-of-federal-appeal-regarding-groundwater-damage-insurance-coverage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2016/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2016/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2016/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2016/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2016/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2016/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2015/bosnian-s-residence-permit-non-renewal-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2015/bosnian-s-residence-permit-non-renewal-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2015/bosnian-s-residence-permit-non-renewal-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2015/bosnian-s-residence-permit-non-renewal-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2015/bosnian-s-residence-permit-non-renewal-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2015/bosnian-s-residence-permit-non-renewal-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2014/ghanaian-national-s-residence-permit-revocation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2014/ghanaian-national-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2014/ghanaian-national-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2014/ghanaian-national-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2014/ghanaian-national-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2014/ghanaian-national-s-residence-permit-revocation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2013/foreign-company-v-swiss-federal-tax-administration-vat-refund-on-insurance-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2013/foreign-company-v-swiss-federal-tax-administration-vat-refund-on-insurance-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2013/foreign-company-v-swiss-federal-tax-administration-vat-refund-on-insurance-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2013/foreign-company-v-swiss-federal-tax-administration-vat-refund-on-insurance-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2013/foreign-company-v-swiss-federal-tax-administration-vat-refund-on-insurance-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2013/foreign-company-v-swiss-federal-tax-administration-vat-refund-on-insurance-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2012/federal-office-for-migration-v-detention-pending-deportation-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2012/federal-office-for-migration-v-detention-pending-deportation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2012/federal-office-for-migration-v-detention-pending-deportation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2012/federal-office-for-migration-v-detention-pending-deportation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2012/federal-office-for-migration-v-detention-pending-deportation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2012/federal-office-for-migration-v-detention-pending-deportation-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2011/ukrainian-national-v-switzerland-residence-permit-revocation-after-divorce-and-failure-to-meet-three-year-marital-tenure-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2011/ukrainian-national-v-switzerland-residence-permit-revocation-after-divorce-and-failure-to-meet-three-year-marital-tenure-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2011/ukrainian-national-v-switzerland-residence-permit-revocation-after-divorce-and-failure-to-meet-three-year-marital-tenure-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2011/ukrainian-national-v-switzerland-residence-permit-revocation-after-divorce-and-failure-to-meet-three-year-marital-tenure-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2011/ukrainian-national-v-switzerland-residence-permit-revocation-after-divorce-and-failure-to-meet-three-year-marital-tenure-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2011/ukrainian-national-v-switzerland-residence-permit-revocation-after-divorce-and-failure-to-meet-three-year-marital-tenure-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2010/pharmaceutical-company-v-swissmedic-data-protection-period-requirement-for-generic-drug-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2010/pharmaceutical-company-v-swissmedic-data-protection-period-requirement-for-generic-drug-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2010/pharmaceutical-company-v-swissmedic-data-protection-period-requirement-for-generic-drug-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2010/pharmaceutical-company-v-swissmedic-data-protection-period-requirement-for-generic-drug-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2010/pharmaceutical-company-v-swissmedic-data-protection-period-requirement-for-generic-drug-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2010/pharmaceutical-company-v-swissmedic-data-protection-period-requirement-for-generic-drug-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2008/swiss-federal-tribunal-dismisses-appeal-on-tax-decision-for-procedural-defects-and-lack-of-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2008/swiss-federal-tribunal-dismisses-appeal-on-tax-decision-for-procedural-defects-and-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2008/swiss-federal-tribunal-dismisses-appeal-on-tax-decision-for-procedural-defects-and-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2008/swiss-federal-tribunal-dismisses-appeal-on-tax-decision-for-procedural-defects-and-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2008/swiss-federal-tribunal-dismisses-appeal-on-tax-decision-for-procedural-defects-and-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2008/swiss-federal-tribunal-dismisses-appeal-on-tax-decision-for-procedural-defects-and-lack-of-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_208-2007/claimant-v-swiss-confederation-radiation-weapons-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2007/claimant-v-swiss-confederation-radiation-weapons-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_208-2007/claimant-v-swiss-confederation-radiation-weapons-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_208-2007/claimant-v-swiss-confederation-radiation-weapons-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_208-2007/claimant-v-swiss-confederation-radiation-weapons-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_208-2007/claimant-v-swiss-confederation-radiation-weapons-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2024/animal-keeping-ban-appeal-on-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2024/animal-keeping-ban-appeal-on-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2024/animal-keeping-ban-appeal-on-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2024/animal-keeping-ban-appeal-on-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2024/animal-keeping-ban-appeal-on-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2024/animal-keeping-ban-appeal-on-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2023/psychiatrist-loses-license-for-failing-to-disclose-disciplinary-and-criminal-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2023/psychiatrist-loses-license-for-failing-to-disclose-disciplinary-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2023/psychiatrist-loses-license-for-failing-to-disclose-disciplinary-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2023/psychiatrist-loses-license-for-failing-to-disclose-disciplinary-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2023/psychiatrist-loses-license-for-failing-to-disclose-disciplinary-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2023/psychiatrist-loses-license-for-failing-to-disclose-disciplinary-and-criminal-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2022/couple-denied-withholding-tax-refund-for-failure-to-spontaneously-declare-benefits-in-kind</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2022/couple-denied-withholding-tax-refund-for-failure-to-spontaneously-declare-benefits-in-kind"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2022/couple-denied-withholding-tax-refund-for-failure-to-spontaneously-declare-benefits-in-kind"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2022/couple-denied-withholding-tax-refund-for-failure-to-spontaneously-declare-benefits-in-kind"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2022/couple-denied-withholding-tax-refund-for-failure-to-spontaneously-declare-benefits-in-kind"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2022/couple-denied-withholding-tax-refund-for-failure-to-spontaneously-declare-benefits-in-kind"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2021/revocation-of-residency-permit-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2021/revocation-of-residency-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2021/revocation-of-residency-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2021/revocation-of-residency-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2021/revocation-of-residency-permit-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2021/revocation-of-residency-permit-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2020/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2019/llc-tax-reassessment-and-fraud-penalties-for-undisclosed-profit-distributions-to-related-party</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2019/llc-tax-reassessment-and-fraud-penalties-for-undisclosed-profit-distributions-to-related-party"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2019/llc-tax-reassessment-and-fraud-penalties-for-undisclosed-profit-distributions-to-related-party"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2019/llc-tax-reassessment-and-fraud-penalties-for-undisclosed-profit-distributions-to-related-party"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2019/llc-tax-reassessment-and-fraud-penalties-for-undisclosed-profit-distributions-to-related-party"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2019/llc-tax-reassessment-and-fraud-penalties-for-undisclosed-profit-distributions-to-related-party"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2018/residence-permit-non-renewal-and-withdrawal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2018/residence-permit-non-renewal-and-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2018/residence-permit-non-renewal-and-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2018/residence-permit-non-renewal-and-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2018/residence-permit-non-renewal-and-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2018/residence-permit-non-renewal-and-withdrawal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2017/father-s-late-family-reunification-request-for-ivorian-son-denied-by-swiss-federal-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2017/father-s-late-family-reunification-request-for-ivorian-son-denied-by-swiss-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2017/father-s-late-family-reunification-request-for-ivorian-son-denied-by-swiss-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2017/father-s-late-family-reunification-request-for-ivorian-son-denied-by-swiss-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2017/father-s-late-family-reunification-request-for-ivorian-son-denied-by-swiss-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2017/father-s-late-family-reunification-request-for-ivorian-son-denied-by-swiss-federal-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2016/asylum-seeker-detention-for-dublin-deportation-unlawful-due-to-insufficient-flight-risk-indication-and-delayed-judicial-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2016/asylum-seeker-detention-for-dublin-deportation-unlawful-due-to-insufficient-flight-risk-indication-and-delayed-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2016/asylum-seeker-detention-for-dublin-deportation-unlawful-due-to-insufficient-flight-risk-indication-and-delayed-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2016/asylum-seeker-detention-for-dublin-deportation-unlawful-due-to-insufficient-flight-risk-indication-and-delayed-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2016/asylum-seeker-detention-for-dublin-deportation-unlawful-due-to-insufficient-flight-risk-indication-and-delayed-judicial-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2016/asylum-seeker-detention-for-dublin-deportation-unlawful-due-to-insufficient-flight-risk-indication-and-delayed-judicial-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2015/serbian-national-v-switzerland-refusal-of-residence-permit-extension-based-on-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2015/serbian-national-v-switzerland-refusal-of-residence-permit-extension-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2015/serbian-national-v-switzerland-refusal-of-residence-permit-extension-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2015/serbian-national-v-switzerland-refusal-of-residence-permit-extension-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2015/serbian-national-v-switzerland-refusal-of-residence-permit-extension-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2015/serbian-national-v-switzerland-refusal-of-residence-permit-extension-based-on-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2014/nepalese-national-v-swiss-authorities-sham-marriage-permit-revocation-and-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2014/nepalese-national-v-swiss-authorities-sham-marriage-permit-revocation-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2014/nepalese-national-v-swiss-authorities-sham-marriage-permit-revocation-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2014/nepalese-national-v-swiss-authorities-sham-marriage-permit-revocation-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2014/nepalese-national-v-swiss-authorities-sham-marriage-permit-revocation-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2014/nepalese-national-v-swiss-authorities-sham-marriage-permit-revocation-and-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2013/foreign-royal-entity-vat-refund-dispute-over-proof-of-economic-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2013/foreign-royal-entity-vat-refund-dispute-over-proof-of-economic-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2013/foreign-royal-entity-vat-refund-dispute-over-proof-of-economic-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2013/foreign-royal-entity-vat-refund-dispute-over-proof-of-economic-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2013/foreign-royal-entity-vat-refund-dispute-over-proof-of-economic-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2013/foreign-royal-entity-vat-refund-dispute-over-proof-of-economic-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2012/serbian-national-s-residence-permit-extension-denial-after-divorce-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2012/serbian-national-s-residence-permit-extension-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2012/serbian-national-s-residence-permit-extension-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2012/serbian-national-s-residence-permit-extension-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2012/serbian-national-s-residence-permit-extension-denial-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2012/serbian-national-s-residence-permit-extension-denial-after-divorce-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2011/residence-permit-extension-refusal-following-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2011/residence-permit-extension-refusal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2011/residence-permit-extension-refusal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2011/residence-permit-extension-refusal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2011/residence-permit-extension-refusal-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2011/residence-permit-extension-refusal-following-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2010/swiss-supreme-court-upholds-denial-of-residence-permit-for-separated-spouse-based-on-lack-of-genuine-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2010/swiss-supreme-court-upholds-denial-of-residence-permit-for-separated-spouse-based-on-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2010/swiss-supreme-court-upholds-denial-of-residence-permit-for-separated-spouse-based-on-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2010/swiss-supreme-court-upholds-denial-of-residence-permit-for-separated-spouse-based-on-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2010/swiss-supreme-court-upholds-denial-of-residence-permit-for-separated-spouse-based-on-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2010/swiss-supreme-court-upholds-denial-of-residence-permit-for-separated-spouse-based-on-lack-of-genuine-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2008/swedish-national-detention-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2008/swedish-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2008/swedish-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2008/swedish-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2008/swedish-national-detention-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2008/swedish-national-detention-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_207-2007/ecuadorian-national-s-residence-permit-renewal-denied-following-divorce-and-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2007/ecuadorian-national-s-residence-permit-renewal-denied-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_207-2007/ecuadorian-national-s-residence-permit-renewal-denied-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_207-2007/ecuadorian-national-s-residence-permit-renewal-denied-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_207-2007/ecuadorian-national-s-residence-permit-renewal-denied-following-divorce-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_207-2007/ecuadorian-national-s-residence-permit-renewal-denied-following-divorce-and-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2024/appeal-inadmissibility-due-to-unpaid-court-cost-installment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2024/appeal-inadmissibility-due-to-unpaid-court-cost-installment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2024/appeal-inadmissibility-due-to-unpaid-court-cost-installment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2024/appeal-inadmissibility-due-to-unpaid-court-cost-installment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2024/appeal-inadmissibility-due-to-unpaid-court-cost-installment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2024/appeal-inadmissibility-due-to-unpaid-court-cost-installment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2023/geneva-cantonal-employment-office-v-cantonal-court-of-appeals-standing-of-administrative-entity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2023/geneva-cantonal-employment-office-v-cantonal-court-of-appeals-standing-of-administrative-entity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2023/geneva-cantonal-employment-office-v-cantonal-court-of-appeals-standing-of-administrative-entity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2023/geneva-cantonal-employment-office-v-cantonal-court-of-appeals-standing-of-administrative-entity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2023/geneva-cantonal-employment-office-v-cantonal-court-of-appeals-standing-of-administrative-entity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2023/geneva-cantonal-employment-office-v-cantonal-court-of-appeals-standing-of-administrative-entity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2022/appeal-against-advance-on-costs-in-vat-case-dismissed-for-formal-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2022/appeal-against-advance-on-costs-in-vat-case-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2022/appeal-against-advance-on-costs-in-vat-case-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2022/appeal-against-advance-on-costs-in-vat-case-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2022/appeal-against-advance-on-costs-in-vat-case-dismissed-for-formal-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2022/appeal-against-advance-on-costs-in-vat-case-dismissed-for-formal-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2021/foreign-gallery-appeals-tax-assistance-disclosure-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2021/foreign-gallery-appeals-tax-assistance-disclosure-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2021/foreign-gallery-appeals-tax-assistance-disclosure-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2021/foreign-gallery-appeals-tax-assistance-disclosure-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2021/foreign-gallery-appeals-tax-assistance-disclosure-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2021/foreign-gallery-appeals-tax-assistance-disclosure-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2020/veterinarian-pharmacy-license-revocation-upheld-due-to-systemic-pharmaceutical-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2020/veterinarian-pharmacy-license-revocation-upheld-due-to-systemic-pharmaceutical-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2020/veterinarian-pharmacy-license-revocation-upheld-due-to-systemic-pharmaceutical-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2020/veterinarian-pharmacy-license-revocation-upheld-due-to-systemic-pharmaceutical-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2020/veterinarian-pharmacy-license-revocation-upheld-due-to-systemic-pharmaceutical-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2020/veterinarian-pharmacy-license-revocation-upheld-due-to-systemic-pharmaceutical-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2019/federal-supreme-court-on-nuclear-safety-assessment-and-earthquake-dose-limits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2019/federal-supreme-court-on-nuclear-safety-assessment-and-earthquake-dose-limits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2019/federal-supreme-court-on-nuclear-safety-assessment-and-earthquake-dose-limits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2019/federal-supreme-court-on-nuclear-safety-assessment-and-earthquake-dose-limits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2019/federal-supreme-court-on-nuclear-safety-assessment-and-earthquake-dose-limits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2019/federal-supreme-court-on-nuclear-safety-assessment-and-earthquake-dose-limits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2018/public-company-electricity-tax-exemption-revocation-for-dividend-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2018/public-company-electricity-tax-exemption-revocation-for-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2018/public-company-electricity-tax-exemption-revocation-for-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2018/public-company-electricity-tax-exemption-revocation-for-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2018/public-company-electricity-tax-exemption-revocation-for-dividend-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2018/public-company-electricity-tax-exemption-revocation-for-dividend-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2017/cantonal-limitation-of-administrator-compensation-in-subsidized-medical-social-establishment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2017/cantonal-limitation-of-administrator-compensation-in-subsidized-medical-social-establishment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2017/cantonal-limitation-of-administrator-compensation-in-subsidized-medical-social-establishment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2017/cantonal-limitation-of-administrator-compensation-in-subsidized-medical-social-establishment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2017/cantonal-limitation-of-administrator-compensation-in-subsidized-medical-social-establishment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2017/cantonal-limitation-of-administrator-compensation-in-subsidized-medical-social-establishment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2016/swiss-federal-supreme-court-strikes-down-thurgau-fees-for-mandatory-schooling-and-language-courses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2016/swiss-federal-supreme-court-strikes-down-thurgau-fees-for-mandatory-schooling-and-language-courses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2016/swiss-federal-supreme-court-strikes-down-thurgau-fees-for-mandatory-schooling-and-language-courses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2016/swiss-federal-supreme-court-strikes-down-thurgau-fees-for-mandatory-schooling-and-language-courses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2016/swiss-federal-supreme-court-strikes-down-thurgau-fees-for-mandatory-schooling-and-language-courses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2016/swiss-federal-supreme-court-strikes-down-thurgau-fees-for-mandatory-schooling-and-language-courses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2015/secondhand-clothing-seller-vat-liability-on-consigned-goods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2015/secondhand-clothing-seller-vat-liability-on-consigned-goods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2015/secondhand-clothing-seller-vat-liability-on-consigned-goods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2015/secondhand-clothing-seller-vat-liability-on-consigned-goods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2015/secondhand-clothing-seller-vat-liability-on-consigned-goods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2015/secondhand-clothing-seller-vat-liability-on-consigned-goods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2014/gambian-national-s-detention-challenge-upheld-due-to-final-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2014/gambian-national-s-detention-challenge-upheld-due-to-final-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2014/gambian-national-s-detention-challenge-upheld-due-to-final-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2014/gambian-national-s-detention-challenge-upheld-due-to-final-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2014/gambian-national-s-detention-challenge-upheld-due-to-final-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2014/gambian-national-s-detention-challenge-upheld-due-to-final-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2013/city-s-appeal-on-inter-municipal-tax-apportionment-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2013/city-s-appeal-on-inter-municipal-tax-apportionment-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2013/city-s-appeal-on-inter-municipal-tax-apportionment-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2013/city-s-appeal-on-inter-municipal-tax-apportionment-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2013/city-s-appeal-on-inter-municipal-tax-apportionment-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2013/city-s-appeal-on-inter-municipal-tax-apportionment-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2012/taxpayer-vat-assessment-upheld-due-to-insufficient-accounting-records</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2012/taxpayer-vat-assessment-upheld-due-to-insufficient-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2012/taxpayer-vat-assessment-upheld-due-to-insufficient-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2012/taxpayer-vat-assessment-upheld-due-to-insufficient-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2012/taxpayer-vat-assessment-upheld-due-to-insufficient-accounting-records"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2012/taxpayer-vat-assessment-upheld-due-to-insufficient-accounting-records"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2011/taxpayer-losses-from-artistic-activity-classified-as-hobby-not-self-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2011/taxpayer-losses-from-artistic-activity-classified-as-hobby-not-self-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2011/taxpayer-losses-from-artistic-activity-classified-as-hobby-not-self-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2011/taxpayer-losses-from-artistic-activity-classified-as-hobby-not-self-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2011/taxpayer-losses-from-artistic-activity-classified-as-hobby-not-self-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2011/taxpayer-losses-from-artistic-activity-classified-as-hobby-not-self-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2010/asylum-seeker-s-family-reunification-denied-due-to-exclusive-asylum-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2010/asylum-seeker-s-family-reunification-denied-due-to-exclusive-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2010/asylum-seeker-s-family-reunification-denied-due-to-exclusive-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2010/asylum-seeker-s-family-reunification-denied-due-to-exclusive-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2010/asylum-seeker-s-family-reunification-denied-due-to-exclusive-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2010/asylum-seeker-s-family-reunification-denied-due-to-exclusive-asylum-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2009/cameroonian-national-s-administrative-detention-pending-removal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2009/cameroonian-national-s-administrative-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2009/cameroonian-national-s-administrative-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2009/cameroonian-national-s-administrative-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2009/cameroonian-national-s-administrative-detention-pending-removal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2009/cameroonian-national-s-administrative-detention-pending-removal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2008/federal-supreme-court-upholds-canton-s-sunday-work-ban-for-gas-station-mini-markets-lacking-long-distance-traveler-access</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2008/federal-supreme-court-upholds-canton-s-sunday-work-ban-for-gas-station-mini-markets-lacking-long-distance-traveler-access"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2008/federal-supreme-court-upholds-canton-s-sunday-work-ban-for-gas-station-mini-markets-lacking-long-distance-traveler-access"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2008/federal-supreme-court-upholds-canton-s-sunday-work-ban-for-gas-station-mini-markets-lacking-long-distance-traveler-access"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2008/federal-supreme-court-upholds-canton-s-sunday-work-ban-for-gas-station-mini-markets-lacking-long-distance-traveler-access"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2008/federal-supreme-court-upholds-canton-s-sunday-work-ban-for-gas-station-mini-markets-lacking-long-distance-traveler-access"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_206-2007/turkish-national-expulsion-upheld-despite-residency-claim-due-to-criminal-conduct-and-public-order-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2007/turkish-national-expulsion-upheld-despite-residency-claim-due-to-criminal-conduct-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_206-2007/turkish-national-expulsion-upheld-despite-residency-claim-due-to-criminal-conduct-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_206-2007/turkish-national-expulsion-upheld-despite-residency-claim-due-to-criminal-conduct-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_206-2007/turkish-national-expulsion-upheld-despite-residency-claim-due-to-criminal-conduct-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_206-2007/turkish-national-expulsion-upheld-despite-residency-claim-due-to-criminal-conduct-and-public-order-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2025/swiss-federal-supreme-court-dismisses-appeal-on-stay-of-migration-enforcement-due-to-lack-of-irreparable-harm-showing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2025/swiss-federal-supreme-court-dismisses-appeal-on-stay-of-migration-enforcement-due-to-lack-of-irreparable-harm-showing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2025/swiss-federal-supreme-court-dismisses-appeal-on-stay-of-migration-enforcement-due-to-lack-of-irreparable-harm-showing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2025/swiss-federal-supreme-court-dismisses-appeal-on-stay-of-migration-enforcement-due-to-lack-of-irreparable-harm-showing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2025/swiss-federal-supreme-court-dismisses-appeal-on-stay-of-migration-enforcement-due-to-lack-of-irreparable-harm-showing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2025/swiss-federal-supreme-court-dismisses-appeal-on-stay-of-migration-enforcement-due-to-lack-of-irreparable-harm-showing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2024/operator-of-short-term-prostitution-rentals-v-canton-of-geneva</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2024/operator-of-short-term-prostitution-rentals-v-canton-of-geneva"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2024/operator-of-short-term-prostitution-rentals-v-canton-of-geneva"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2024/operator-of-short-term-prostitution-rentals-v-canton-of-geneva"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2024/operator-of-short-term-prostitution-rentals-v-canton-of-geneva"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2024/operator-of-short-term-prostitution-rentals-v-canton-of-geneva"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2023/sri-lankan-national-s-expulsion-and-withdrawn-appeal-regarding-swiss-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2023/sri-lankan-national-s-expulsion-and-withdrawn-appeal-regarding-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2023/sri-lankan-national-s-expulsion-and-withdrawn-appeal-regarding-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2023/sri-lankan-national-s-expulsion-and-withdrawn-appeal-regarding-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2023/sri-lankan-national-s-expulsion-and-withdrawn-appeal-regarding-swiss-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2023/sri-lankan-national-s-expulsion-and-withdrawn-appeal-regarding-swiss-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2022/plaintiff-s-claim-for-state-liability-dismissed-due-to-lack-of-substantiation-and-self-inflicted-fault</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2022/plaintiff-s-claim-for-state-liability-dismissed-due-to-lack-of-substantiation-and-self-inflicted-fault"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2022/plaintiff-s-claim-for-state-liability-dismissed-due-to-lack-of-substantiation-and-self-inflicted-fault"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2022/plaintiff-s-claim-for-state-liability-dismissed-due-to-lack-of-substantiation-and-self-inflicted-fault"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2022/plaintiff-s-claim-for-state-liability-dismissed-due-to-lack-of-substantiation-and-self-inflicted-fault"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2022/plaintiff-s-claim-for-state-liability-dismissed-due-to-lack-of-substantiation-and-self-inflicted-fault"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2021/swiss-federal-supreme-court-declares-appeal-in-residence-permit-case-moot-due-to-criminal-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2021/swiss-federal-supreme-court-declares-appeal-in-residence-permit-case-moot-due-to-criminal-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2021/swiss-federal-supreme-court-declares-appeal-in-residence-permit-case-moot-due-to-criminal-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2021/swiss-federal-supreme-court-declares-appeal-in-residence-permit-case-moot-due-to-criminal-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2021/swiss-federal-supreme-court-declares-appeal-in-residence-permit-case-moot-due-to-criminal-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2021/swiss-federal-supreme-court-declares-appeal-in-residence-permit-case-moot-due-to-criminal-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2020/attorney-disciplinary-fine-and-right-to-public-hearing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2020/attorney-disciplinary-fine-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2020/attorney-disciplinary-fine-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2020/attorney-disciplinary-fine-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2020/attorney-disciplinary-fine-and-right-to-public-hearing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2020/attorney-disciplinary-fine-and-right-to-public-hearing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2019/lawyer-discipline-for-excessive-mixed-contingency-fee-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2019/lawyer-discipline-for-excessive-mixed-contingency-fee-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2019/lawyer-discipline-for-excessive-mixed-contingency-fee-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2019/lawyer-discipline-for-excessive-mixed-contingency-fee-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2019/lawyer-discipline-for-excessive-mixed-contingency-fee-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2019/lawyer-discipline-for-excessive-mixed-contingency-fee-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2018/turkish-citizen-s-residence-permit-revocation-upheld-after-short-swiss-marriage-and-failed-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2018/turkish-citizen-s-residence-permit-revocation-upheld-after-short-swiss-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2018/turkish-citizen-s-residence-permit-revocation-upheld-after-short-swiss-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2018/turkish-citizen-s-residence-permit-revocation-upheld-after-short-swiss-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2018/turkish-citizen-s-residence-permit-revocation-upheld-after-short-swiss-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2018/turkish-citizen-s-residence-permit-revocation-upheld-after-short-swiss-marriage-and-failed-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2017/italian-national-v-switzerland-revocation-of-non-lucrative-residence-permit-due-to-receipt-of-supplementary-avs-benefits-deemed-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2017/italian-national-v-switzerland-revocation-of-non-lucrative-residence-permit-due-to-receipt-of-supplementary-avs-benefits-deemed-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2017/italian-national-v-switzerland-revocation-of-non-lucrative-residence-permit-due-to-receipt-of-supplementary-avs-benefits-deemed-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2017/italian-national-v-switzerland-revocation-of-non-lucrative-residence-permit-due-to-receipt-of-supplementary-avs-benefits-deemed-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2017/italian-national-v-switzerland-revocation-of-non-lucrative-residence-permit-due-to-receipt-of-supplementary-avs-benefits-deemed-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2017/italian-national-v-switzerland-revocation-of-non-lucrative-residence-permit-due-to-receipt-of-supplementary-avs-benefits-deemed-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2016/macedonian-national-residency-revocation-due-to-domestic-violence-and-limited-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2016/macedonian-national-residency-revocation-due-to-domestic-violence-and-limited-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2016/macedonian-national-residency-revocation-due-to-domestic-violence-and-limited-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2016/macedonian-national-residency-revocation-due-to-domestic-violence-and-limited-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2016/macedonian-national-residency-revocation-due-to-domestic-violence-and-limited-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2016/macedonian-national-residency-revocation-due-to-domestic-violence-and-limited-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2015/kosovan-national-deportation-following-rape-conviction-and-delinquency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2015/kosovan-national-deportation-following-rape-conviction-and-delinquency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2015/kosovan-national-deportation-following-rape-conviction-and-delinquency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2015/kosovan-national-deportation-following-rape-conviction-and-delinquency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2015/kosovan-national-deportation-following-rape-conviction-and-delinquency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2015/kosovan-national-deportation-following-rape-conviction-and-delinquency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2014/revocation-of-permanent-residence-for-failure-to-disclose-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2014/revocation-of-permanent-residence-for-failure-to-disclose-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2014/revocation-of-permanent-residence-for-failure-to-disclose-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2014/revocation-of-permanent-residence-for-failure-to-disclose-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2014/revocation-of-permanent-residence-for-failure-to-disclose-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2014/revocation-of-permanent-residence-for-failure-to-disclose-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2013/revocation-of-permanent-residence-for-extensive-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2013/revocation-of-permanent-residence-for-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2013/revocation-of-permanent-residence-for-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2013/revocation-of-permanent-residence-for-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2013/revocation-of-permanent-residence-for-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2013/revocation-of-permanent-residence-for-extensive-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2012/moroccan-national-v-switzerland-dismissal-of-appeal-against-residence-permit-refusal-and-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2012/moroccan-national-v-switzerland-dismissal-of-appeal-against-residence-permit-refusal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2012/moroccan-national-v-switzerland-dismissal-of-appeal-against-residence-permit-refusal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2012/moroccan-national-v-switzerland-dismissal-of-appeal-against-residence-permit-refusal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2012/moroccan-national-v-switzerland-dismissal-of-appeal-against-residence-permit-refusal-and-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2012/moroccan-national-v-switzerland-dismissal-of-appeal-against-residence-permit-refusal-and-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2011/federal-supreme-court-ruling-on-late-family-reunification-for-children-under-swiss-foreign-nationals-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2011/federal-supreme-court-ruling-on-late-family-reunification-for-children-under-swiss-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2011/federal-supreme-court-ruling-on-late-family-reunification-for-children-under-swiss-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2011/federal-supreme-court-ruling-on-late-family-reunification-for-children-under-swiss-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2011/federal-supreme-court-ruling-on-late-family-reunification-for-children-under-swiss-foreign-nationals-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2011/federal-supreme-court-ruling-on-late-family-reunification-for-children-under-swiss-foreign-nationals-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2010/revocation-of-settlement-permit-based-on-sham-marriage-and-misrepresentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2010/revocation-of-settlement-permit-based-on-sham-marriage-and-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2010/revocation-of-settlement-permit-based-on-sham-marriage-and-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2010/revocation-of-settlement-permit-based-on-sham-marriage-and-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2010/revocation-of-settlement-permit-based-on-sham-marriage-and-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2010/revocation-of-settlement-permit-based-on-sham-marriage-and-misrepresentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2009/taxpayer-challenge-to-tax-assessment-and-fines-dismissed-due-to-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2009/taxpayer-challenge-to-tax-assessment-and-fines-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2009/taxpayer-challenge-to-tax-assessment-and-fines-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2009/taxpayer-challenge-to-tax-assessment-and-fines-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2009/taxpayer-challenge-to-tax-assessment-and-fines-dismissed-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2009/taxpayer-challenge-to-tax-assessment-and-fines-dismissed-due-to-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2008/thai-national-v-cantonal-authorities-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2008/thai-national-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2008/thai-national-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2008/thai-national-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2008/thai-national-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2008/thai-national-v-cantonal-authorities-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_205-2007/algerian-national-s-detention-extension-upheld-for-refusal-to-cooperate-with-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2007/algerian-national-s-detention-extension-upheld-for-refusal-to-cooperate-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_205-2007/algerian-national-s-detention-extension-upheld-for-refusal-to-cooperate-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_205-2007/algerian-national-s-detention-extension-upheld-for-refusal-to-cooperate-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_205-2007/algerian-national-s-detention-extension-upheld-for-refusal-to-cooperate-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_205-2007/algerian-national-s-detention-extension-upheld-for-refusal-to-cooperate-with-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2025/detention-challenge-by-convicted-algerian-national-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2025/detention-challenge-by-convicted-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2025/detention-challenge-by-convicted-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2025/detention-challenge-by-convicted-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2025/detention-challenge-by-convicted-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2025/detention-challenge-by-convicted-algerian-national-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2024/algerian-national-detention-challenged-following-asylum-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2024/algerian-national-detention-challenged-following-asylum-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2024/algerian-national-detention-challenged-following-asylum-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2024/algerian-national-detention-challenged-following-asylum-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2024/algerian-national-detention-challenged-following-asylum-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2024/algerian-national-detention-challenged-following-asylum-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2023/foreign-national-s-appeal-dismissal-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2023/foreign-national-s-appeal-dismissal-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2023/foreign-national-s-appeal-dismissal-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2023/foreign-national-s-appeal-dismissal-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2023/foreign-national-s-appeal-dismissal-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2023/foreign-national-s-appeal-dismissal-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2022/taxpayer-appeal-dismissed-for-insufficient-reasoning-in-deadline-extension-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2022/taxpayer-appeal-dismissed-for-insufficient-reasoning-in-deadline-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2022/taxpayer-appeal-dismissed-for-insufficient-reasoning-in-deadline-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2022/taxpayer-appeal-dismissed-for-insufficient-reasoning-in-deadline-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2022/taxpayer-appeal-dismissed-for-insufficient-reasoning-in-deadline-extension-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2022/taxpayer-appeal-dismissed-for-insufficient-reasoning-in-deadline-extension-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2021/mother-v-university-hospitals-failure-to-report-adverse-drug-reaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2021/mother-v-university-hospitals-failure-to-report-adverse-drug-reaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2021/mother-v-university-hospitals-failure-to-report-adverse-drug-reaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2021/mother-v-university-hospitals-failure-to-report-adverse-drug-reaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2021/mother-v-university-hospitals-failure-to-report-adverse-drug-reaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2021/mother-v-university-hospitals-failure-to-report-adverse-drug-reaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2020/attorney-disciplinary-proceeding-right-to-public-hearing-on-civil-rights-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2020/attorney-disciplinary-proceeding-right-to-public-hearing-on-civil-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2020/attorney-disciplinary-proceeding-right-to-public-hearing-on-civil-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2020/attorney-disciplinary-proceeding-right-to-public-hearing-on-civil-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2020/attorney-disciplinary-proceeding-right-to-public-hearing-on-civil-rights-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2020/attorney-disciplinary-proceeding-right-to-public-hearing-on-civil-rights-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2019/swiss-residency-permit-revocation-for-false-information-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2019/swiss-residency-permit-revocation-for-false-information-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2019/swiss-residency-permit-revocation-for-false-information-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2019/swiss-residency-permit-revocation-for-false-information-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2019/swiss-residency-permit-revocation-for-false-information-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2019/swiss-residency-permit-revocation-for-false-information-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-for-recidivist-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-for-recidivist-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2018/federal-supreme-court-upholds-revocation-of-settlement-permit-for-recidivist-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2017/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-short-employment-and-prolonged-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2017/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-short-employment-and-prolonged-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2017/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-short-employment-and-prolonged-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2017/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-short-employment-and-prolonged-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2017/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-short-employment-and-prolonged-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2017/italian-citizen-v-switzerland-revocation-of-residence-permit-due-to-short-employment-and-prolonged-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2016/graubuenden-v-aargau-pension-lump-sum-taxation-upon-failed-self-employment-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2016/graubuenden-v-aargau-pension-lump-sum-taxation-upon-failed-self-employment-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2016/graubuenden-v-aargau-pension-lump-sum-taxation-upon-failed-self-employment-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2016/graubuenden-v-aargau-pension-lump-sum-taxation-upon-failed-self-employment-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2016/graubuenden-v-aargau-pension-lump-sum-taxation-upon-failed-self-employment-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2016/graubuenden-v-aargau-pension-lump-sum-taxation-upon-failed-self-employment-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2015/lawyer-disciplinary-fine-upheld-due-to-excessive-appeal-verbosity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2015/lawyer-disciplinary-fine-upheld-due-to-excessive-appeal-verbosity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2015/lawyer-disciplinary-fine-upheld-due-to-excessive-appeal-verbosity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2015/lawyer-disciplinary-fine-upheld-due-to-excessive-appeal-verbosity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2015/lawyer-disciplinary-fine-upheld-due-to-excessive-appeal-verbosity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2015/lawyer-disciplinary-fine-upheld-due-to-excessive-appeal-verbosity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2014/turkish-national-s-residence-permit-renewal-and-expulsion-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2014/turkish-national-s-residence-permit-renewal-and-expulsion-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2014/turkish-national-s-residence-permit-renewal-and-expulsion-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2014/turkish-national-s-residence-permit-renewal-and-expulsion-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2014/turkish-national-s-residence-permit-renewal-and-expulsion-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2014/turkish-national-s-residence-permit-renewal-and-expulsion-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2013/kosovan-national-v-federal-office-of-migration-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2013/kosovan-national-v-federal-office-of-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2013/kosovan-national-v-federal-office-of-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2013/kosovan-national-v-federal-office-of-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2013/kosovan-national-v-federal-office-of-migration-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2013/kosovan-national-v-federal-office-of-migration-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2012/revocation-of-refugee-residence-permit-due-to-serious-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2012/revocation-of-refugee-residence-permit-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2012/revocation-of-refugee-residence-permit-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2012/revocation-of-refugee-residence-permit-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2012/revocation-of-refugee-residence-permit-due-to-serious-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2012/revocation-of-refugee-residence-permit-due-to-serious-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2010/swiss-federal-supreme-court-decision-on-ticino-fiduciary-law-supremacy-and-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2010/swiss-federal-supreme-court-decision-on-ticino-fiduciary-law-supremacy-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2010/swiss-federal-supreme-court-decision-on-ticino-fiduciary-law-supremacy-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2010/swiss-federal-supreme-court-decision-on-ticino-fiduciary-law-supremacy-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2010/swiss-federal-supreme-court-decision-on-ticino-fiduciary-law-supremacy-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2010/swiss-federal-supreme-court-decision-on-ticino-fiduciary-law-supremacy-and-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2009/federal-court-decision-on-abusive-appeal-against-interlocutory-rulings-in-swissmedic-enforcement-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2009/federal-court-decision-on-abusive-appeal-against-interlocutory-rulings-in-swissmedic-enforcement-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2009/federal-court-decision-on-abusive-appeal-against-interlocutory-rulings-in-swissmedic-enforcement-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2009/federal-court-decision-on-abusive-appeal-against-interlocutory-rulings-in-swissmedic-enforcement-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2009/federal-court-decision-on-abusive-appeal-against-interlocutory-rulings-in-swissmedic-enforcement-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2009/federal-court-decision-on-abusive-appeal-against-interlocutory-rulings-in-swissmedic-enforcement-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2008/turkish-national-expulsion-detention-justified-by-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2008/turkish-national-expulsion-detention-justified-by-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2008/turkish-national-expulsion-detention-justified-by-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2008/turkish-national-expulsion-detention-justified-by-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2008/turkish-national-expulsion-detention-justified-by-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2008/turkish-national-expulsion-detention-justified-by-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_204-2007/guinean-national-s-detention-extension-upheld-pending-deportation-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2007/guinean-national-s-detention-extension-upheld-pending-deportation-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_204-2007/guinean-national-s-detention-extension-upheld-pending-deportation-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_204-2007/guinean-national-s-detention-extension-upheld-pending-deportation-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_204-2007/guinean-national-s-detention-extension-upheld-pending-deportation-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_204-2007/guinean-national-s-detention-extension-upheld-pending-deportation-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2025/algerian-national-s-appeal-against-detention-pending-deportation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2025/algerian-national-s-appeal-against-detention-pending-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2025/algerian-national-s-appeal-against-detention-pending-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2025/algerian-national-s-appeal-against-detention-pending-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2025/algerian-national-s-appeal-against-detention-pending-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2025/algerian-national-s-appeal-against-detention-pending-deportation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2024/federal-court-rejects-appeal-regarding-advance-cost-deposit-for-settlement-permit-revocation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2024/federal-court-rejects-appeal-regarding-advance-cost-deposit-for-settlement-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2024/federal-court-rejects-appeal-regarding-advance-cost-deposit-for-settlement-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2024/federal-court-rejects-appeal-regarding-advance-cost-deposit-for-settlement-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2024/federal-court-rejects-appeal-regarding-advance-cost-deposit-for-settlement-permit-revocation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2024/federal-court-rejects-appeal-regarding-advance-cost-deposit-for-settlement-permit-revocation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2023/germany-v-switzerland-double-taxation-agreement-administrative-assistance-and-subsidiarity-in-tax-audit-information-exchange</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2023/germany-v-switzerland-double-taxation-agreement-administrative-assistance-and-subsidiarity-in-tax-audit-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2023/germany-v-switzerland-double-taxation-agreement-administrative-assistance-and-subsidiarity-in-tax-audit-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2023/germany-v-switzerland-double-taxation-agreement-administrative-assistance-and-subsidiarity-in-tax-audit-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2023/germany-v-switzerland-double-taxation-agreement-administrative-assistance-and-subsidiarity-in-tax-audit-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2023/germany-v-switzerland-double-taxation-agreement-administrative-assistance-and-subsidiarity-in-tax-audit-information-exchange"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2022/landowner-sewage-fee-calculation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2022/landowner-sewage-fee-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2022/landowner-sewage-fee-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2022/landowner-sewage-fee-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2022/landowner-sewage-fee-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2022/landowner-sewage-fee-calculation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2021/colombian-national-s-residence-permit-renewal-denied-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2021/colombian-national-s-residence-permit-renewal-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2021/colombian-national-s-residence-permit-renewal-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2021/colombian-national-s-residence-permit-renewal-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2021/colombian-national-s-residence-permit-renewal-denied-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2021/colombian-national-s-residence-permit-renewal-denied-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2020/deportation-of-convicted-cuban-national-despite-swiss-child-s-health-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2020/deportation-of-convicted-cuban-national-despite-swiss-child-s-health-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2020/deportation-of-convicted-cuban-national-despite-swiss-child-s-health-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2020/deportation-of-convicted-cuban-national-despite-swiss-child-s-health-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2020/deportation-of-convicted-cuban-national-despite-swiss-child-s-health-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2020/deportation-of-convicted-cuban-national-despite-swiss-child-s-health-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2019/tax-assessment-nullity-challenge-following-delivery-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2019/tax-assessment-nullity-challenge-following-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2019/tax-assessment-nullity-challenge-following-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2019/tax-assessment-nullity-challenge-following-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2019/tax-assessment-nullity-challenge-following-delivery-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2019/tax-assessment-nullity-challenge-following-delivery-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2018/constructive-dividend-reclassification-on-simulated-company-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2018/constructive-dividend-reclassification-on-simulated-company-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2018/constructive-dividend-reclassification-on-simulated-company-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2018/constructive-dividend-reclassification-on-simulated-company-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2018/constructive-dividend-reclassification-on-simulated-company-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2018/constructive-dividend-reclassification-on-simulated-company-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2017/taxation-of-personal-injury-compensation-as-wealth</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2017/taxation-of-personal-injury-compensation-as-wealth"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2017/taxation-of-personal-injury-compensation-as-wealth"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2017/taxation-of-personal-injury-compensation-as-wealth"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2017/taxation-of-personal-injury-compensation-as-wealth"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2017/taxation-of-personal-injury-compensation-as-wealth"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2016/swiss-federal-court-upholds-expulsion-of-refugee-convicted-of-homicide</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2016/swiss-federal-court-upholds-expulsion-of-refugee-convicted-of-homicide"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2016/swiss-federal-court-upholds-expulsion-of-refugee-convicted-of-homicide"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2016/swiss-federal-court-upholds-expulsion-of-refugee-convicted-of-homicide"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2016/swiss-federal-court-upholds-expulsion-of-refugee-convicted-of-homicide"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2016/swiss-federal-court-upholds-expulsion-of-refugee-convicted-of-homicide"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2015/appeal-on-withholding-tax-on-lottery-winnings-inadmissible-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2015/appeal-on-withholding-tax-on-lottery-winnings-inadmissible-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2015/appeal-on-withholding-tax-on-lottery-winnings-inadmissible-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2015/appeal-on-withholding-tax-on-lottery-winnings-inadmissible-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2015/appeal-on-withholding-tax-on-lottery-winnings-inadmissible-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2015/appeal-on-withholding-tax-on-lottery-winnings-inadmissible-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2014/challenge-to-airport-security-contract-award-due-to-lack-of-legal-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2014/challenge-to-airport-security-contract-award-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2014/challenge-to-airport-security-contract-award-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2014/challenge-to-airport-security-contract-award-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2014/challenge-to-airport-security-contract-award-due-to-lack-of-legal-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2014/challenge-to-airport-security-contract-award-due-to-lack-of-legal-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2013/procurement-exclusion-due-to-untimely-tax-certificate-appeal-for-suspensive-effect-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2013/procurement-exclusion-due-to-untimely-tax-certificate-appeal-for-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2013/procurement-exclusion-due-to-untimely-tax-certificate-appeal-for-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2013/procurement-exclusion-due-to-untimely-tax-certificate-appeal-for-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2013/procurement-exclusion-due-to-untimely-tax-certificate-appeal-for-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2013/procurement-exclusion-due-to-untimely-tax-certificate-appeal-for-suspensive-effect-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2012/kosovan-national-v-switzerland-residence-permit-renewal-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2012/kosovan-national-v-switzerland-residence-permit-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2012/kosovan-national-v-switzerland-residence-permit-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2012/kosovan-national-v-switzerland-residence-permit-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2012/kosovan-national-v-switzerland-residence-permit-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2012/kosovan-national-v-switzerland-residence-permit-renewal-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2011/zurich-tax-office-v-taxpayers-on-challenging-estimated-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2011/zurich-tax-office-v-taxpayers-on-challenging-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2011/zurich-tax-office-v-taxpayers-on-challenging-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2011/zurich-tax-office-v-taxpayers-on-challenging-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2011/zurich-tax-office-v-taxpayers-on-challenging-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2011/zurich-tax-office-v-taxpayers-on-challenging-estimated-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2010/macedonian-national-v-cantonal-government-exhaustion-of-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2010/macedonian-national-v-cantonal-government-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2010/macedonian-national-v-cantonal-government-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2010/macedonian-national-v-cantonal-government-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2010/macedonian-national-v-cantonal-government-exhaustion-of-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2010/macedonian-national-v-cantonal-government-exhaustion-of-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2009/taxpayer-domicile-dispute-and-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2009/taxpayer-domicile-dispute-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2009/taxpayer-domicile-dispute-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2009/taxpayer-domicile-dispute-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2009/taxpayer-domicile-dispute-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2009/taxpayer-domicile-dispute-and-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2008/appeal-against-revocation-of-it-procurement-award-and-cancellation-of-tender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2008/appeal-against-revocation-of-it-procurement-award-and-cancellation-of-tender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2008/appeal-against-revocation-of-it-procurement-award-and-cancellation-of-tender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2008/appeal-against-revocation-of-it-procurement-award-and-cancellation-of-tender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2008/appeal-against-revocation-of-it-procurement-award-and-cancellation-of-tender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2008/appeal-against-revocation-of-it-procurement-award-and-cancellation-of-tender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_203-2007/federal-supreme-court-upholds-detention-for-enforcement-of-deportation-of-non-compliant-asylum-seeker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2007/federal-supreme-court-upholds-detention-for-enforcement-of-deportation-of-non-compliant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_203-2007/federal-supreme-court-upholds-detention-for-enforcement-of-deportation-of-non-compliant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_203-2007/federal-supreme-court-upholds-detention-for-enforcement-of-deportation-of-non-compliant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_203-2007/federal-supreme-court-upholds-detention-for-enforcement-of-deportation-of-non-compliant-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_203-2007/federal-supreme-court-upholds-detention-for-enforcement-of-deportation-of-non-compliant-asylum-seeker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2025/federal-supreme-court-upholds-revocation-of-residence-permits-based-on-deception-in-marriage-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2025/federal-supreme-court-upholds-revocation-of-residence-permits-based-on-deception-in-marriage-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2025/federal-supreme-court-upholds-revocation-of-residence-permits-based-on-deception-in-marriage-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2025/federal-supreme-court-upholds-revocation-of-residence-permits-based-on-deception-in-marriage-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2025/federal-supreme-court-upholds-revocation-of-residence-permits-based-on-deception-in-marriage-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2025/federal-supreme-court-upholds-revocation-of-residence-permits-based-on-deception-in-marriage-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2024/annulment-of-inadmissibility-decision-rendering-appeal-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2024/annulment-of-inadmissibility-decision-rendering-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2024/annulment-of-inadmissibility-decision-rendering-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2024/annulment-of-inadmissibility-decision-rendering-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2024/annulment-of-inadmissibility-decision-rendering-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2024/annulment-of-inadmissibility-decision-rendering-appeal-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2023/pakistani-national-v-state-residence-permit-non-renewal-and-expulsion-based-on-insufficient-marital-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2023/pakistani-national-v-state-residence-permit-non-renewal-and-expulsion-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2023/pakistani-national-v-state-residence-permit-non-renewal-and-expulsion-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2023/pakistani-national-v-state-residence-permit-non-renewal-and-expulsion-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2023/pakistani-national-v-state-residence-permit-non-renewal-and-expulsion-based-on-insufficient-marital-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2023/pakistani-national-v-state-residence-permit-non-renewal-and-expulsion-based-on-insufficient-marital-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2021/moroccan-national-v-switzerland-refusal-of-residence-permit-renewal-due-to-social-assistance-and-parental-obligations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2021/moroccan-national-v-switzerland-refusal-of-residence-permit-renewal-due-to-social-assistance-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2021/moroccan-national-v-switzerland-refusal-of-residence-permit-renewal-due-to-social-assistance-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2021/moroccan-national-v-switzerland-refusal-of-residence-permit-renewal-due-to-social-assistance-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2021/moroccan-national-v-switzerland-refusal-of-residence-permit-renewal-due-to-social-assistance-and-parental-obligations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2021/moroccan-national-v-switzerland-refusal-of-residence-permit-renewal-due-to-social-assistance-and-parental-obligations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2020/north-macedonian-national-v-switzerland-residence-permit-extension-denial-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2020/north-macedonian-national-v-switzerland-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2020/north-macedonian-national-v-switzerland-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2020/north-macedonian-national-v-switzerland-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2020/north-macedonian-national-v-switzerland-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2020/north-macedonian-national-v-switzerland-residence-permit-extension-denial-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2019/landowner-v-state-mandatory-felling-of-fire-blight-infected-tree</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2019/landowner-v-state-mandatory-felling-of-fire-blight-infected-tree"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2019/landowner-v-state-mandatory-felling-of-fire-blight-infected-tree"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2019/landowner-v-state-mandatory-felling-of-fire-blight-infected-tree"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2019/landowner-v-state-mandatory-felling-of-fire-blight-infected-tree"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2019/landowner-v-state-mandatory-felling-of-fire-blight-infected-tree"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2018/stateless-person-v-switzerland-right-of-residence-after-dissolution-of-partnership-and-hardship-due-to-risk-in-home-country</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2018/stateless-person-v-switzerland-right-of-residence-after-dissolution-of-partnership-and-hardship-due-to-risk-in-home-country"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2018/stateless-person-v-switzerland-right-of-residence-after-dissolution-of-partnership-and-hardship-due-to-risk-in-home-country"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2018/stateless-person-v-switzerland-right-of-residence-after-dissolution-of-partnership-and-hardship-due-to-risk-in-home-country"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2018/stateless-person-v-switzerland-right-of-residence-after-dissolution-of-partnership-and-hardship-due-to-risk-in-home-country"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2018/stateless-person-v-switzerland-right-of-residence-after-dissolution-of-partnership-and-hardship-due-to-risk-in-home-country"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2017/federal-supreme-court-ruling-on-tax-exemption-for-privileged-liquidation-gain-on-agricultural-real-estate-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2017/federal-supreme-court-ruling-on-tax-exemption-for-privileged-liquidation-gain-on-agricultural-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2017/federal-supreme-court-ruling-on-tax-exemption-for-privileged-liquidation-gain-on-agricultural-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2017/federal-supreme-court-ruling-on-tax-exemption-for-privileged-liquidation-gain-on-agricultural-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2017/federal-supreme-court-ruling-on-tax-exemption-for-privileged-liquidation-gain-on-agricultural-real-estate-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2017/federal-supreme-court-ruling-on-tax-exemption-for-privileged-liquidation-gain-on-agricultural-real-estate-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2016/immigration-law-expiration-of-settlement-permit-due-to-shift-in-center-of-vital-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2016/immigration-law-expiration-of-settlement-permit-due-to-shift-in-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2016/immigration-law-expiration-of-settlement-permit-due-to-shift-in-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2016/immigration-law-expiration-of-settlement-permit-due-to-shift-in-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2016/immigration-law-expiration-of-settlement-permit-due-to-shift-in-center-of-vital-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2016/immigration-law-expiration-of-settlement-permit-due-to-shift-in-center-of-vital-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2015/switzerland-revokes-long-term-residency-of-convicted-sex-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2015/switzerland-revokes-long-term-residency-of-convicted-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2015/switzerland-revokes-long-term-residency-of-convicted-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2015/switzerland-revokes-long-term-residency-of-convicted-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2015/switzerland-revokes-long-term-residency-of-convicted-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2015/switzerland-revokes-long-term-residency-of-convicted-sex-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2014/swiss-pension-withholding-tax-refund-denied-due-to-insufficient-proof-of-uk-remittance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2014/swiss-pension-withholding-tax-refund-denied-due-to-insufficient-proof-of-uk-remittance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2014/swiss-pension-withholding-tax-refund-denied-due-to-insufficient-proof-of-uk-remittance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2014/swiss-pension-withholding-tax-refund-denied-due-to-insufficient-proof-of-uk-remittance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2014/swiss-pension-withholding-tax-refund-denied-due-to-insufficient-proof-of-uk-remittance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2014/swiss-pension-withholding-tax-refund-denied-due-to-insufficient-proof-of-uk-remittance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2013/tunisian-national-s-appeal-challenging-detention-pending-removal-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2013/tunisian-national-s-appeal-challenging-detention-pending-removal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2013/tunisian-national-s-appeal-challenging-detention-pending-removal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2013/tunisian-national-s-appeal-challenging-detention-pending-removal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2013/tunisian-national-s-appeal-challenging-detention-pending-removal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2013/tunisian-national-s-appeal-challenging-detention-pending-removal-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2012/failure-to-pay-court-costs-renders-appeal-manifestly-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2012/failure-to-pay-court-costs-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2012/failure-to-pay-court-costs-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2012/failure-to-pay-court-costs-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2012/failure-to-pay-court-costs-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2012/failure-to-pay-court-costs-renders-appeal-manifestly-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2011/swiss-air-rescue-foundation-v-tax-authority-vat-on-patron-cards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2011/swiss-air-rescue-foundation-v-tax-authority-vat-on-patron-cards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2011/swiss-air-rescue-foundation-v-tax-authority-vat-on-patron-cards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2011/swiss-air-rescue-foundation-v-tax-authority-vat-on-patron-cards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2011/swiss-air-rescue-foundation-v-tax-authority-vat-on-patron-cards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2011/swiss-air-rescue-foundation-v-tax-authority-vat-on-patron-cards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2009/detention-pending-deportation-appeal-mootness-and-legal-aid-grant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2009/detention-pending-deportation-appeal-mootness-and-legal-aid-grant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2009/detention-pending-deportation-appeal-mootness-and-legal-aid-grant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2009/detention-pending-deportation-appeal-mootness-and-legal-aid-grant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2009/detention-pending-deportation-appeal-mootness-and-legal-aid-grant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2009/detention-pending-deportation-appeal-mootness-and-legal-aid-grant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2008/iranian-national-v-continuation-of-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2008/iranian-national-v-continuation-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2008/iranian-national-v-continuation-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2008/iranian-national-v-continuation-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2008/iranian-national-v-continuation-of-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2008/iranian-national-v-continuation-of-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_202-2007/appeal-against-expulsion-detention-order-based-on-risk-of-absconding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2007/appeal-against-expulsion-detention-order-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_202-2007/appeal-against-expulsion-detention-order-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_202-2007/appeal-against-expulsion-detention-order-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_202-2007/appeal-against-expulsion-detention-order-based-on-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_202-2007/appeal-against-expulsion-detention-order-based-on-risk-of-absconding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2024/foreign-national-permit-renewal-denial-after-short-marriage-due-to-unsubstantiated-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2024/foreign-national-permit-renewal-denial-after-short-marriage-due-to-unsubstantiated-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2024/foreign-national-permit-renewal-denial-after-short-marriage-due-to-unsubstantiated-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2024/foreign-national-permit-renewal-denial-after-short-marriage-due-to-unsubstantiated-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2024/foreign-national-permit-renewal-denial-after-short-marriage-due-to-unsubstantiated-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2024/foreign-national-permit-renewal-denial-after-short-marriage-due-to-unsubstantiated-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2023/bosnian-national-denied-residence-permit-extension-after-short-marriage-and-failed-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2023/bosnian-national-denied-residence-permit-extension-after-short-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2023/bosnian-national-denied-residence-permit-extension-after-short-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2023/bosnian-national-denied-residence-permit-extension-after-short-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2023/bosnian-national-denied-residence-permit-extension-after-short-marriage-and-failed-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2023/bosnian-national-denied-residence-permit-extension-after-short-marriage-and-failed-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2022/detenu-s-appeal-against-prison-mask-mandate-withdrawn-and-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2022/detenu-s-appeal-against-prison-mask-mandate-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2022/detenu-s-appeal-against-prison-mask-mandate-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2022/detenu-s-appeal-against-prison-mask-mandate-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2022/detenu-s-appeal-against-prison-mask-mandate-withdrawn-and-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2022/detenu-s-appeal-against-prison-mask-mandate-withdrawn-and-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2021/ckw-v-vonroll-pass-through-of-electricity-concession-fees-to-end-consumers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2021/ckw-v-vonroll-pass-through-of-electricity-concession-fees-to-end-consumers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2021/ckw-v-vonroll-pass-through-of-electricity-concession-fees-to-end-consumers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2021/ckw-v-vonroll-pass-through-of-electricity-concession-fees-to-end-consumers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2021/ckw-v-vonroll-pass-through-of-electricity-concession-fees-to-end-consumers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2021/ckw-v-vonroll-pass-through-of-electricity-concession-fees-to-end-consumers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2020/chalet-owner-v-cantonal-building-insurance-institution-exclusion-of-damage-from-permanent-landslides</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2020/chalet-owner-v-cantonal-building-insurance-institution-exclusion-of-damage-from-permanent-landslides"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2020/chalet-owner-v-cantonal-building-insurance-institution-exclusion-of-damage-from-permanent-landslides"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2020/chalet-owner-v-cantonal-building-insurance-institution-exclusion-of-damage-from-permanent-landslides"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2020/chalet-owner-v-cantonal-building-insurance-institution-exclusion-of-damage-from-permanent-landslides"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2020/chalet-owner-v-cantonal-building-insurance-institution-exclusion-of-damage-from-permanent-landslides"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2019/tunisian-national-v-population-service-residence-permit-renewal-after-separation-due-to-unproven-serious-conjugal-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2019/tunisian-national-v-population-service-residence-permit-renewal-after-separation-due-to-unproven-serious-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2019/tunisian-national-v-population-service-residence-permit-renewal-after-separation-due-to-unproven-serious-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2019/tunisian-national-v-population-service-residence-permit-renewal-after-separation-due-to-unproven-serious-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2019/tunisian-national-v-population-service-residence-permit-renewal-after-separation-due-to-unproven-serious-conjugal-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2019/tunisian-national-v-population-service-residence-permit-renewal-after-separation-due-to-unproven-serious-conjugal-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2018/student-scholarship-reduction-over-partner-income-inclusion-based-on-cohabitation-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2018/student-scholarship-reduction-over-partner-income-inclusion-based-on-cohabitation-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2018/student-scholarship-reduction-over-partner-income-inclusion-based-on-cohabitation-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2018/student-scholarship-reduction-over-partner-income-inclusion-based-on-cohabitation-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2018/student-scholarship-reduction-over-partner-income-inclusion-based-on-cohabitation-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2018/student-scholarship-reduction-over-partner-income-inclusion-based-on-cohabitation-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2017/taxpayer-vs-tax-authority-limitation-of-ex-officio-revision-following-binding-discretionary-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2017/taxpayer-vs-tax-authority-limitation-of-ex-officio-revision-following-binding-discretionary-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2017/taxpayer-vs-tax-authority-limitation-of-ex-officio-revision-following-binding-discretionary-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2017/taxpayer-vs-tax-authority-limitation-of-ex-officio-revision-following-binding-discretionary-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2017/taxpayer-vs-tax-authority-limitation-of-ex-officio-revision-following-binding-discretionary-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2017/taxpayer-vs-tax-authority-limitation-of-ex-officio-revision-following-binding-discretionary-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2016/swiss-federal-court-on-status-updates-in-tax-information-exchange-with-spain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2016/swiss-federal-court-on-status-updates-in-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2016/swiss-federal-court-on-status-updates-in-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2016/swiss-federal-court-on-status-updates-in-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2016/swiss-federal-court-on-status-updates-in-tax-information-exchange-with-spain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2016/swiss-federal-court-on-status-updates-in-tax-information-exchange-with-spain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2015/state-secretariat-for-migration-v-reunification-applicant-regarding-late-family-reunification-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2015/state-secretariat-for-migration-v-reunification-applicant-regarding-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2015/state-secretariat-for-migration-v-reunification-applicant-regarding-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2015/state-secretariat-for-migration-v-reunification-applicant-regarding-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2015/state-secretariat-for-migration-v-reunification-applicant-regarding-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2015/state-secretariat-for-migration-v-reunification-applicant-regarding-late-family-reunification-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2014/company-fined-for-failure-to-disclose-meeting-participants-for-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2014/company-fined-for-failure-to-disclose-meeting-participants-for-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2014/company-fined-for-failure-to-disclose-meeting-participants-for-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2014/company-fined-for-failure-to-disclose-meeting-participants-for-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2014/company-fined-for-failure-to-disclose-meeting-participants-for-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2014/company-fined-for-failure-to-disclose-meeting-participants-for-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2013/import-duties-liability-for-late-quota-and-unauthorized-authorization-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2013/import-duties-liability-for-late-quota-and-unauthorized-authorization-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2013/import-duties-liability-for-late-quota-and-unauthorized-authorization-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2013/import-duties-liability-for-late-quota-and-unauthorized-authorization-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2013/import-duties-liability-for-late-quota-and-unauthorized-authorization-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2013/import-duties-liability-for-late-quota-and-unauthorized-authorization-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2012/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2011/national-v-university-institute-equivalence-of-pre-bologna-diploma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2011/national-v-university-institute-equivalence-of-pre-bologna-diploma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2011/national-v-university-institute-equivalence-of-pre-bologna-diploma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2011/national-v-university-institute-equivalence-of-pre-bologna-diploma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2011/national-v-university-institute-equivalence-of-pre-bologna-diploma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2011/national-v-university-institute-equivalence-of-pre-bologna-diploma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2010/recusal-request-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2010/recusal-request-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2010/recusal-request-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2010/recusal-request-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2010/recusal-request-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2010/recusal-request-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2009/asylum-seekers-appeal-against-delayed-cantonal-assignment-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2009/asylum-seekers-appeal-against-delayed-cantonal-assignment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2009/asylum-seekers-appeal-against-delayed-cantonal-assignment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2009/asylum-seekers-appeal-against-delayed-cantonal-assignment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2009/asylum-seekers-appeal-against-delayed-cantonal-assignment-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2009/asylum-seekers-appeal-against-delayed-cantonal-assignment-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2008/reinsurance-liquidation-supervision-appeal-and-third-party-party-status-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2008/reinsurance-liquidation-supervision-appeal-and-third-party-party-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2008/reinsurance-liquidation-supervision-appeal-and-third-party-party-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2008/reinsurance-liquidation-supervision-appeal-and-third-party-party-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2008/reinsurance-liquidation-supervision-appeal-and-third-party-party-status-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2008/reinsurance-liquidation-supervision-appeal-and-third-party-party-status-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_201-2007/federal-supreme-court-upholds-expulsion-of-macedonian-national-for-serious-violent-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2007/federal-supreme-court-upholds-expulsion-of-macedonian-national-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_201-2007/federal-supreme-court-upholds-expulsion-of-macedonian-national-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_201-2007/federal-supreme-court-upholds-expulsion-of-macedonian-national-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_201-2007/federal-supreme-court-upholds-expulsion-of-macedonian-national-for-serious-violent-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_201-2007/federal-supreme-court-upholds-expulsion-of-macedonian-national-for-serious-violent-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2025/federal-court-dismisses-appeal-over-unpaid-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2025/federal-court-dismisses-appeal-over-unpaid-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2025/federal-court-dismisses-appeal-over-unpaid-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2025/federal-court-dismisses-appeal-over-unpaid-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2025/federal-court-dismisses-appeal-over-unpaid-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2025/federal-court-dismisses-appeal-over-unpaid-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2024/pilot-ban-appeal-dismissed-due-to-appellant-s-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2024/pilot-ban-appeal-dismissed-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2024/pilot-ban-appeal-dismissed-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2024/pilot-ban-appeal-dismissed-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2024/pilot-ban-appeal-dismissed-due-to-appellant-s-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2024/pilot-ban-appeal-dismissed-due-to-appellant-s-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2023/applicant-s-appeal-inadmissible-due-to-exceeding-scope-of-dispute-during-fee-payment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2023/applicant-s-appeal-inadmissible-due-to-exceeding-scope-of-dispute-during-fee-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2023/applicant-s-appeal-inadmissible-due-to-exceeding-scope-of-dispute-during-fee-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2023/applicant-s-appeal-inadmissible-due-to-exceeding-scope-of-dispute-during-fee-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2023/applicant-s-appeal-inadmissible-due-to-exceeding-scope-of-dispute-during-fee-payment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2023/applicant-s-appeal-inadmissible-due-to-exceeding-scope-of-dispute-during-fee-payment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2022/sellers-lack-standing-to-appeal-acquisition-authorization-under-rural-land-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2022/sellers-lack-standing-to-appeal-acquisition-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2022/sellers-lack-standing-to-appeal-acquisition-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2022/sellers-lack-standing-to-appeal-acquisition-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2022/sellers-lack-standing-to-appeal-acquisition-authorization-under-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2022/sellers-lack-standing-to-appeal-acquisition-authorization-under-rural-land-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2021/brazilian-minor-s-late-family-reunification-denial-upheld-by-swiss-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2021/brazilian-minor-s-late-family-reunification-denial-upheld-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2021/brazilian-minor-s-late-family-reunification-denial-upheld-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2021/brazilian-minor-s-late-family-reunification-denial-upheld-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2021/brazilian-minor-s-late-family-reunification-denial-upheld-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2021/brazilian-minor-s-late-family-reunification-denial-upheld-by-swiss-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2020/eritrean-national-v-restriction-of-movement-for-non-departure-after-asylum-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2020/eritrean-national-v-restriction-of-movement-for-non-departure-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2020/eritrean-national-v-restriction-of-movement-for-non-departure-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2020/eritrean-national-v-restriction-of-movement-for-non-departure-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2020/eritrean-national-v-restriction-of-movement-for-non-departure-after-asylum-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2020/eritrean-national-v-restriction-of-movement-for-non-departure-after-asylum-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2019/refusal-of-provisional-measures-in-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2019/refusal-of-provisional-measures-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2019/refusal-of-provisional-measures-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2019/refusal-of-provisional-measures-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2019/refusal-of-provisional-measures-in-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2019/refusal-of-provisional-measures-in-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2018/taxpayer-v-tax-authority-classification-of-land-used-for-liquidation-gain-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2018/taxpayer-v-tax-authority-classification-of-land-used-for-liquidation-gain-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2018/taxpayer-v-tax-authority-classification-of-land-used-for-liquidation-gain-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2018/taxpayer-v-tax-authority-classification-of-land-used-for-liquidation-gain-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2018/taxpayer-v-tax-authority-classification-of-land-used-for-liquidation-gain-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2018/taxpayer-v-tax-authority-classification-of-land-used-for-liquidation-gain-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2017/revocation-of-permanent-residence-for-marriage-of-convenience-upheld-departure-deadline-remanded</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2017/revocation-of-permanent-residence-for-marriage-of-convenience-upheld-departure-deadline-remanded"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2017/revocation-of-permanent-residence-for-marriage-of-convenience-upheld-departure-deadline-remanded"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2017/revocation-of-permanent-residence-for-marriage-of-convenience-upheld-departure-deadline-remanded"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2017/revocation-of-permanent-residence-for-marriage-of-convenience-upheld-departure-deadline-remanded"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2017/revocation-of-permanent-residence-for-marriage-of-convenience-upheld-departure-deadline-remanded"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2016/refusal-of-short-stay-marriage-permit-due-to-lack-of-authenticated-civil-status-certificate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2016/refusal-of-short-stay-marriage-permit-due-to-lack-of-authenticated-civil-status-certificate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2016/refusal-of-short-stay-marriage-permit-due-to-lack-of-authenticated-civil-status-certificate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2016/refusal-of-short-stay-marriage-permit-due-to-lack-of-authenticated-civil-status-certificate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2016/refusal-of-short-stay-marriage-permit-due-to-lack-of-authenticated-civil-status-certificate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2016/refusal-of-short-stay-marriage-permit-due-to-lack-of-authenticated-civil-status-certificate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2015/upheld-revocation-of-residence-permit-and-expulsion-for-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2015/upheld-revocation-of-residence-permit-and-expulsion-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2015/upheld-revocation-of-residence-permit-and-expulsion-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2015/upheld-revocation-of-residence-permit-and-expulsion-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2015/upheld-revocation-of-residence-permit-and-expulsion-for-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2015/upheld-revocation-of-residence-permit-and-expulsion-for-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2014/taxpayer-accrued-vested-pension-funds-not-subject-to-revision-after-initial-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2014/taxpayer-accrued-vested-pension-funds-not-subject-to-revision-after-initial-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2014/taxpayer-accrued-vested-pension-funds-not-subject-to-revision-after-initial-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2014/taxpayer-accrued-vested-pension-funds-not-subject-to-revision-after-initial-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2014/taxpayer-accrued-vested-pension-funds-not-subject-to-revision-after-initial-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2014/taxpayer-accrued-vested-pension-funds-not-subject-to-revision-after-initial-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2013/federal-court-annuls-residence-permit-revocation-due-to-inadequate-proportionality-assessment-on-relocation-feasibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2013/federal-court-annuls-residence-permit-revocation-due-to-inadequate-proportionality-assessment-on-relocation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2013/federal-court-annuls-residence-permit-revocation-due-to-inadequate-proportionality-assessment-on-relocation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2013/federal-court-annuls-residence-permit-revocation-due-to-inadequate-proportionality-assessment-on-relocation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2013/federal-court-annuls-residence-permit-revocation-due-to-inadequate-proportionality-assessment-on-relocation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2013/federal-court-annuls-residence-permit-revocation-due-to-inadequate-proportionality-assessment-on-relocation-feasibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2012/foreign-national-s-challenge-to-residency-refusal-based-on-article-8-echr-inadmissible-due-to-insufficient-integration-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2012/foreign-national-s-challenge-to-residency-refusal-based-on-article-8-echr-inadmissible-due-to-insufficient-integration-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2012/foreign-national-s-challenge-to-residency-refusal-based-on-article-8-echr-inadmissible-due-to-insufficient-integration-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2012/foreign-national-s-challenge-to-residency-refusal-based-on-article-8-echr-inadmissible-due-to-insufficient-integration-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2012/foreign-national-s-challenge-to-residency-refusal-based-on-article-8-echr-inadmissible-due-to-insufficient-integration-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2012/foreign-national-s-challenge-to-residency-refusal-based-on-article-8-echr-inadmissible-due-to-insufficient-integration-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2011/taxpayer-appeal-regarding-full-year-deduction-for-partial-year-maintenance-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2011/taxpayer-appeal-regarding-full-year-deduction-for-partial-year-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2011/taxpayer-appeal-regarding-full-year-deduction-for-partial-year-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2011/taxpayer-appeal-regarding-full-year-deduction-for-partial-year-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2011/taxpayer-appeal-regarding-full-year-deduction-for-partial-year-maintenance-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2011/taxpayer-appeal-regarding-full-year-deduction-for-partial-year-maintenance-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2010/kosovar-national-s-inadmissible-appeal-against-removal-and-detention-after-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2010/kosovar-national-s-inadmissible-appeal-against-removal-and-detention-after-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2010/kosovar-national-s-inadmissible-appeal-against-removal-and-detention-after-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2010/kosovar-national-s-inadmissible-appeal-against-removal-and-detention-after-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2010/kosovar-national-s-inadmissible-appeal-against-removal-and-detention-after-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2010/kosovar-national-s-inadmissible-appeal-against-removal-and-detention-after-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2009/landowner-v-cantonal-land-authority-division-of-agricultural-enterprise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2009/landowner-v-cantonal-land-authority-division-of-agricultural-enterprise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2009/landowner-v-cantonal-land-authority-division-of-agricultural-enterprise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2009/landowner-v-cantonal-land-authority-division-of-agricultural-enterprise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2009/landowner-v-cantonal-land-authority-division-of-agricultural-enterprise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2009/landowner-v-cantonal-land-authority-division-of-agricultural-enterprise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2008/tax-assessment-and-procedural-non-compliance-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2008/tax-assessment-and-procedural-non-compliance-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2008/tax-assessment-and-procedural-non-compliance-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2008/tax-assessment-and-procedural-non-compliance-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2008/tax-assessment-and-procedural-non-compliance-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2008/tax-assessment-and-procedural-non-compliance-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_200-2007/student-stipend-appeal-inadmissible-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2007/student-stipend-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_200-2007/student-stipend-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_200-2007/student-stipend-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_200-2007/student-stipend-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_200-2007/student-stipend-appeal-inadmissible-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2025/portuguese-national-deportee-s-residence-application-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2025/portuguese-national-deportee-s-residence-application-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2025/portuguese-national-deportee-s-residence-application-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2025/portuguese-national-deportee-s-residence-application-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2025/portuguese-national-deportee-s-residence-application-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2025/portuguese-national-deportee-s-residence-application-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2024/nigerian-national-v-switzerland-social-assistance-dependency-justifies-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2024/nigerian-national-v-switzerland-social-assistance-dependency-justifies-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2024/nigerian-national-v-switzerland-social-assistance-dependency-justifies-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2024/nigerian-national-v-switzerland-social-assistance-dependency-justifies-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2024/nigerian-national-v-switzerland-social-assistance-dependency-justifies-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2024/nigerian-national-v-switzerland-social-assistance-dependency-justifies-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2023/federal-supreme-court-refusal-to-review-covid-19-hardship-appeal-due-to-untimely-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2023/federal-supreme-court-refusal-to-review-covid-19-hardship-appeal-due-to-untimely-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2023/federal-supreme-court-refusal-to-review-covid-19-hardship-appeal-due-to-untimely-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2023/federal-supreme-court-refusal-to-review-covid-19-hardship-appeal-due-to-untimely-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2023/federal-supreme-court-refusal-to-review-covid-19-hardship-appeal-due-to-untimely-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2023/federal-supreme-court-refusal-to-review-covid-19-hardship-appeal-due-to-untimely-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2022/swiss-federal-supreme-court-upholds-deportation-over-willful-indebtedness-against-article-8-echr-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2022/swiss-federal-supreme-court-upholds-deportation-over-willful-indebtedness-against-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2022/swiss-federal-supreme-court-upholds-deportation-over-willful-indebtedness-against-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2022/swiss-federal-supreme-court-upholds-deportation-over-willful-indebtedness-against-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2022/swiss-federal-supreme-court-upholds-deportation-over-willful-indebtedness-against-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2022/swiss-federal-supreme-court-upholds-deportation-over-willful-indebtedness-against-article-8-echr-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2021/acquisition-of-agricultural-land-holding-company-shares-bgbb-permit-requirements-and-price-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2021/acquisition-of-agricultural-land-holding-company-shares-bgbb-permit-requirements-and-price-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2021/acquisition-of-agricultural-land-holding-company-shares-bgbb-permit-requirements-and-price-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2021/acquisition-of-agricultural-land-holding-company-shares-bgbb-permit-requirements-and-price-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2021/acquisition-of-agricultural-land-holding-company-shares-bgbb-permit-requirements-and-price-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2021/acquisition-of-agricultural-land-holding-company-shares-bgbb-permit-requirements-and-price-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2020/company-tax-return-failure-and-missed-appeal-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2020/company-tax-return-failure-and-missed-appeal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2020/company-tax-return-failure-and-missed-appeal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2020/company-tax-return-failure-and-missed-appeal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2020/company-tax-return-failure-and-missed-appeal-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2020/company-tax-return-failure-and-missed-appeal-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2019/swiss-federal-supreme-court-upholds-expulsion-of-cameroonian-national-due-to-marriage-of-convenience-and-poor-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2019/swiss-federal-supreme-court-upholds-expulsion-of-cameroonian-national-due-to-marriage-of-convenience-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2019/swiss-federal-supreme-court-upholds-expulsion-of-cameroonian-national-due-to-marriage-of-convenience-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2019/swiss-federal-supreme-court-upholds-expulsion-of-cameroonian-national-due-to-marriage-of-convenience-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2019/swiss-federal-supreme-court-upholds-expulsion-of-cameroonian-national-due-to-marriage-of-convenience-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2019/swiss-federal-supreme-court-upholds-expulsion-of-cameroonian-national-due-to-marriage-of-convenience-and-poor-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2018/tunisian-family-deportation-document-search-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2018/tunisian-family-deportation-document-search-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2018/tunisian-family-deportation-document-search-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2018/tunisian-family-deportation-document-search-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2018/tunisian-family-deportation-document-search-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2018/tunisian-family-deportation-document-search-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2017/federal-tax-administration-v-taxpayers-mutual-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2017/federal-tax-administration-v-taxpayers-mutual-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2017/federal-tax-administration-v-taxpayers-mutual-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2017/federal-tax-administration-v-taxpayers-mutual-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2017/federal-tax-administration-v-taxpayers-mutual-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2017/federal-tax-administration-v-taxpayers-mutual-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2016/canton-s-appeal-regarding-cost-reimbursement-for-child-placement-struck-down-due-to-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2016/canton-s-appeal-regarding-cost-reimbursement-for-child-placement-struck-down-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2016/canton-s-appeal-regarding-cost-reimbursement-for-child-placement-struck-down-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2016/canton-s-appeal-regarding-cost-reimbursement-for-child-placement-struck-down-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2016/canton-s-appeal-regarding-cost-reimbursement-for-child-placement-struck-down-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2016/canton-s-appeal-regarding-cost-reimbursement-for-child-placement-struck-down-due-to-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2015/mother-s-domestic-violence-claim-remanded-in-swiss-residence-permit-dispute-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2015/mother-s-domestic-violence-claim-remanded-in-swiss-residence-permit-dispute-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2015/mother-s-domestic-violence-claim-remanded-in-swiss-residence-permit-dispute-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2015/mother-s-domestic-violence-claim-remanded-in-swiss-residence-permit-dispute-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2015/mother-s-domestic-violence-claim-remanded-in-swiss-residence-permit-dispute-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2015/mother-s-domestic-violence-claim-remanded-in-swiss-residence-permit-dispute-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2014/tunisian-national-detention-extension-lawfulness-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2014/tunisian-national-detention-extension-lawfulness-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2014/tunisian-national-detention-extension-lawfulness-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2014/tunisian-national-detention-extension-lawfulness-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2014/tunisian-national-detention-extension-lawfulness-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2014/tunisian-national-detention-extension-lawfulness-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2013/consortium-appeal-on-active-legitimacy-inadmissible-due-to-insufficient-interlocutory-appeal-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2013/consortium-appeal-on-active-legitimacy-inadmissible-due-to-insufficient-interlocutory-appeal-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2013/consortium-appeal-on-active-legitimacy-inadmissible-due-to-insufficient-interlocutory-appeal-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2013/consortium-appeal-on-active-legitimacy-inadmissible-due-to-insufficient-interlocutory-appeal-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2013/consortium-appeal-on-active-legitimacy-inadmissible-due-to-insufficient-interlocutory-appeal-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2013/consortium-appeal-on-active-legitimacy-inadmissible-due-to-insufficient-interlocutory-appeal-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2012/limited-company-tax-exemption-appeal-regarding-transaction-between-relatives-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2012/limited-company-tax-exemption-appeal-regarding-transaction-between-relatives-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2012/limited-company-tax-exemption-appeal-regarding-transaction-between-relatives-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2012/limited-company-tax-exemption-appeal-regarding-transaction-between-relatives-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2012/limited-company-tax-exemption-appeal-regarding-transaction-between-relatives-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2012/limited-company-tax-exemption-appeal-regarding-transaction-between-relatives-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2011/tax-deductibility-of-pension-contributions-versus-three-year-withdrawal-restriction-and-good-faith</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2011/tax-deductibility-of-pension-contributions-versus-three-year-withdrawal-restriction-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2011/tax-deductibility-of-pension-contributions-versus-three-year-withdrawal-restriction-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2011/tax-deductibility-of-pension-contributions-versus-three-year-withdrawal-restriction-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2011/tax-deductibility-of-pension-contributions-versus-three-year-withdrawal-restriction-and-good-faith"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2011/tax-deductibility-of-pension-contributions-versus-three-year-withdrawal-restriction-and-good-faith"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2010/turkish-national-s-appeal-for-medical-residence-permit-rejected-by-federal-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2010/turkish-national-s-appeal-for-medical-residence-permit-rejected-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2010/turkish-national-s-appeal-for-medical-residence-permit-rejected-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2010/turkish-national-s-appeal-for-medical-residence-permit-rejected-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2010/turkish-national-s-appeal-for-medical-residence-permit-rejected-by-federal-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2010/turkish-national-s-appeal-for-medical-residence-permit-rejected-by-federal-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2009/municipality-v-couple-regarding-lawful-de-registration-based-on-false-residence-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2009/municipality-v-couple-regarding-lawful-de-registration-based-on-false-residence-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2009/municipality-v-couple-regarding-lawful-de-registration-based-on-false-residence-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2009/municipality-v-couple-regarding-lawful-de-registration-based-on-false-residence-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2009/municipality-v-couple-regarding-lawful-de-registration-based-on-false-residence-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2009/municipality-v-couple-regarding-lawful-de-registration-based-on-false-residence-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_20-2007/macedonian-national-vs-switzerland-residence-permit-refusal-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2007/macedonian-national-vs-switzerland-residence-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_20-2007/macedonian-national-vs-switzerland-residence-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_20-2007/macedonian-national-vs-switzerland-residence-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_20-2007/macedonian-national-vs-switzerland-residence-permit-refusal-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_20-2007/macedonian-national-vs-switzerland-residence-permit-refusal-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2025/renewal-refusal-of-eu-efta-residence-permit-based-on-unproven-worker-status-and-concealed-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2025/renewal-refusal-of-eu-efta-residence-permit-based-on-unproven-worker-status-and-concealed-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2025/renewal-refusal-of-eu-efta-residence-permit-based-on-unproven-worker-status-and-concealed-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2025/renewal-refusal-of-eu-efta-residence-permit-based-on-unproven-worker-status-and-concealed-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2025/renewal-refusal-of-eu-efta-residence-permit-based-on-unproven-worker-status-and-concealed-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2025/renewal-refusal-of-eu-efta-residence-permit-based-on-unproven-worker-status-and-concealed-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2024/swiss-federal-supreme-court-upholds-downgrade-of-permanent-residence-permits-due-to-long-term-social-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2024/swiss-federal-supreme-court-upholds-downgrade-of-permanent-residence-permits-due-to-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2024/swiss-federal-supreme-court-upholds-downgrade-of-permanent-residence-permits-due-to-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2024/swiss-federal-supreme-court-upholds-downgrade-of-permanent-residence-permits-due-to-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2024/swiss-federal-supreme-court-upholds-downgrade-of-permanent-residence-permits-due-to-long-term-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2024/swiss-federal-supreme-court-upholds-downgrade-of-permanent-residence-permits-due-to-long-term-social-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2023/access-restriction-to-tax-assistance-files-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2023/access-restriction-to-tax-assistance-files-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2023/access-restriction-to-tax-assistance-files-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2023/access-restriction-to-tax-assistance-files-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2023/access-restriction-to-tax-assistance-files-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2023/access-restriction-to-tax-assistance-files-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2022/dienststelle-liegenschaftsverwaltung-v-federal-tax-administration-input-tax-deduction-on-city-hall-construction-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2022/dienststelle-liegenschaftsverwaltung-v-federal-tax-administration-input-tax-deduction-on-city-hall-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2022/dienststelle-liegenschaftsverwaltung-v-federal-tax-administration-input-tax-deduction-on-city-hall-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2022/dienststelle-liegenschaftsverwaltung-v-federal-tax-administration-input-tax-deduction-on-city-hall-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2022/dienststelle-liegenschaftsverwaltung-v-federal-tax-administration-input-tax-deduction-on-city-hall-construction-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2022/dienststelle-liegenschaftsverwaltung-v-federal-tax-administration-input-tax-deduction-on-city-hall-construction-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2021/jamaican-national-s-attempted-reassessment-of-residence-permit-denial-dismissed-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2021/jamaican-national-s-attempted-reassessment-of-residence-permit-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2021/jamaican-national-s-attempted-reassessment-of-residence-permit-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2021/jamaican-national-s-attempted-reassessment-of-residence-permit-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2021/jamaican-national-s-attempted-reassessment-of-residence-permit-denial-dismissed-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2021/jamaican-national-s-attempted-reassessment-of-residence-permit-denial-dismissed-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2020/swiss-supreme-court-upholds-taxation-of-hidden-reserves-in-incomplete-real-estate-transfer-to-corporation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2020/swiss-supreme-court-upholds-taxation-of-hidden-reserves-in-incomplete-real-estate-transfer-to-corporation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2020/swiss-supreme-court-upholds-taxation-of-hidden-reserves-in-incomplete-real-estate-transfer-to-corporation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2020/swiss-supreme-court-upholds-taxation-of-hidden-reserves-in-incomplete-real-estate-transfer-to-corporation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2020/swiss-supreme-court-upholds-taxation-of-hidden-reserves-in-incomplete-real-estate-transfer-to-corporation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2020/swiss-supreme-court-upholds-taxation-of-hidden-reserves-in-incomplete-real-estate-transfer-to-corporation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2019/property-owner-fails-appeal-over-untimely-valuation-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2019/property-owner-fails-appeal-over-untimely-valuation-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2019/property-owner-fails-appeal-over-untimely-valuation-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2019/property-owner-fails-appeal-over-untimely-valuation-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2019/property-owner-fails-appeal-over-untimely-valuation-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2019/property-owner-fails-appeal-over-untimely-valuation-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2018/moroccan-national-denied-residence-renewal-due-to-criminal-record-and-lapsed-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2018/moroccan-national-denied-residence-renewal-due-to-criminal-record-and-lapsed-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2018/moroccan-national-denied-residence-renewal-due-to-criminal-record-and-lapsed-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2018/moroccan-national-denied-residence-renewal-due-to-criminal-record-and-lapsed-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2018/moroccan-national-denied-residence-renewal-due-to-criminal-record-and-lapsed-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2018/moroccan-national-denied-residence-renewal-due-to-criminal-record-and-lapsed-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2017/taxpayer-appeal-for-tax-waiver-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2017/taxpayer-appeal-for-tax-waiver-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2017/taxpayer-appeal-for-tax-waiver-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2017/taxpayer-appeal-for-tax-waiver-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2017/taxpayer-appeal-for-tax-waiver-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2017/taxpayer-appeal-for-tax-waiver-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2016/guinean-national-expulsion-upheld-despite-eu-family-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2016/guinean-national-expulsion-upheld-despite-eu-family-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2016/guinean-national-expulsion-upheld-despite-eu-family-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2016/guinean-national-expulsion-upheld-despite-eu-family-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2016/guinean-national-expulsion-upheld-despite-eu-family-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2016/guinean-national-expulsion-upheld-despite-eu-family-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2015/divorcee-s-residence-permit-revocation-upheld-due-to-insufficient-proof-of-post-marital-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2015/divorcee-s-residence-permit-revocation-upheld-due-to-insufficient-proof-of-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2015/divorcee-s-residence-permit-revocation-upheld-due-to-insufficient-proof-of-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2015/divorcee-s-residence-permit-revocation-upheld-due-to-insufficient-proof-of-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2015/divorcee-s-residence-permit-revocation-upheld-due-to-insufficient-proof-of-post-marital-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2015/divorcee-s-residence-permit-revocation-upheld-due-to-insufficient-proof-of-post-marital-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2014/non-admission-of-appeal-due-to-abusive-brief-and-failure-to-remedy-defect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2014/non-admission-of-appeal-due-to-abusive-brief-and-failure-to-remedy-defect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2014/non-admission-of-appeal-due-to-abusive-brief-and-failure-to-remedy-defect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2014/non-admission-of-appeal-due-to-abusive-brief-and-failure-to-remedy-defect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2014/non-admission-of-appeal-due-to-abusive-brief-and-failure-to-remedy-defect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2014/non-admission-of-appeal-due-to-abusive-brief-and-failure-to-remedy-defect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2013/taxability-of-profit-from-condominium-sale-after-marital-property-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2013/taxability-of-profit-from-condominium-sale-after-marital-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2013/taxability-of-profit-from-condominium-sale-after-marital-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2013/taxability-of-profit-from-condominium-sale-after-marital-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2013/taxability-of-profit-from-condominium-sale-after-marital-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2013/taxability-of-profit-from-condominium-sale-after-marital-property-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2012/nigerian-national-s-appeal-for-legal-aid-denied-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2012/nigerian-national-s-appeal-for-legal-aid-denied-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2012/nigerian-national-s-appeal-for-legal-aid-denied-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2012/nigerian-national-s-appeal-for-legal-aid-denied-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2012/nigerian-national-s-appeal-for-legal-aid-denied-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2012/nigerian-national-s-appeal-for-legal-aid-denied-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2011/failure-to-justify-appeal-after-non-admission-of-tax-objection-to-estimated-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2011/failure-to-justify-appeal-after-non-admission-of-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2011/failure-to-justify-appeal-after-non-admission-of-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2011/failure-to-justify-appeal-after-non-admission-of-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2011/failure-to-justify-appeal-after-non-admission-of-tax-objection-to-estimated-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2011/failure-to-justify-appeal-after-non-admission-of-tax-objection-to-estimated-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2010/appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2010/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2010/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2010/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2010/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2010/appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2009/asylum-seeker-s-right-to-family-life-vs-public-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2009/asylum-seeker-s-right-to-family-life-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2009/asylum-seeker-s-right-to-family-life-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2009/asylum-seeker-s-right-to-family-life-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2009/asylum-seeker-s-right-to-family-life-vs-public-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2009/asylum-seeker-s-right-to-family-life-vs-public-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2008/detention-pending-deportation-of-drug-trafficker-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2008/detention-pending-deportation-of-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2008/detention-pending-deportation-of-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2008/detention-pending-deportation-of-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2008/detention-pending-deportation-of-drug-trafficker-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2008/detention-pending-deportation-of-drug-trafficker-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_2-2007/firearms-permit-cost-advance-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2007/firearms-permit-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_2-2007/firearms-permit-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_2-2007/firearms-permit-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_2-2007/firearms-permit-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_2-2007/firearms-permit-cost-advance-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2025/federal-supreme-court-on-procedural-delay-and-territorial-assignment-of-deportee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2025/federal-supreme-court-on-procedural-delay-and-territorial-assignment-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2025/federal-supreme-court-on-procedural-delay-and-territorial-assignment-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2025/federal-supreme-court-on-procedural-delay-and-territorial-assignment-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2025/federal-supreme-court-on-procedural-delay-and-territorial-assignment-of-deportee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2025/federal-supreme-court-on-procedural-delay-and-territorial-assignment-of-deportee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2024/bangladeshi-national-v-switzerland-refusal-of-residence-permit-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2024/bangladeshi-national-v-switzerland-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2024/bangladeshi-national-v-switzerland-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2024/bangladeshi-national-v-switzerland-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2024/bangladeshi-national-v-switzerland-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2024/bangladeshi-national-v-switzerland-refusal-of-residence-permit-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2023/german-national-s-attempt-to-maintain-swiss-settlement-permit-after-moving-to-berlin-fails</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2023/german-national-s-attempt-to-maintain-swiss-settlement-permit-after-moving-to-berlin-fails"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2023/german-national-s-attempt-to-maintain-swiss-settlement-permit-after-moving-to-berlin-fails"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2023/german-national-s-attempt-to-maintain-swiss-settlement-permit-after-moving-to-berlin-fails"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2023/german-national-s-attempt-to-maintain-swiss-settlement-permit-after-moving-to-berlin-fails"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2023/german-national-s-attempt-to-maintain-swiss-settlement-permit-after-moving-to-berlin-fails"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2022/federal-supreme-court-dismisses-appeal-regarding-joinder-of-tax-assistance-procedures-with-france</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2022/federal-supreme-court-dismisses-appeal-regarding-joinder-of-tax-assistance-procedures-with-france"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2022/federal-supreme-court-dismisses-appeal-regarding-joinder-of-tax-assistance-procedures-with-france"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2022/federal-supreme-court-dismisses-appeal-regarding-joinder-of-tax-assistance-procedures-with-france"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2022/federal-supreme-court-dismisses-appeal-regarding-joinder-of-tax-assistance-procedures-with-france"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2022/federal-supreme-court-dismisses-appeal-regarding-joinder-of-tax-assistance-procedures-with-france"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2021/detainee-fails-to-exhaust-remedies-for-medical-malpractice-claim-against-detention-center</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2021/detainee-fails-to-exhaust-remedies-for-medical-malpractice-claim-against-detention-center"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2021/detainee-fails-to-exhaust-remedies-for-medical-malpractice-claim-against-detention-center"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2021/detainee-fails-to-exhaust-remedies-for-medical-malpractice-claim-against-detention-center"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2021/detainee-fails-to-exhaust-remedies-for-medical-malpractice-claim-against-detention-center"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2021/detainee-fails-to-exhaust-remedies-for-medical-malpractice-claim-against-detention-center"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2020/taxpayer-deductibility-of-pre-retirement-bridging-pension-payment-against-bvg-three-year-forfeiture-rule</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2020/taxpayer-deductibility-of-pre-retirement-bridging-pension-payment-against-bvg-three-year-forfeiture-rule"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2020/taxpayer-deductibility-of-pre-retirement-bridging-pension-payment-against-bvg-three-year-forfeiture-rule"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2020/taxpayer-deductibility-of-pre-retirement-bridging-pension-payment-against-bvg-three-year-forfeiture-rule"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2020/taxpayer-deductibility-of-pre-retirement-bridging-pension-payment-against-bvg-three-year-forfeiture-rule"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2020/taxpayer-deductibility-of-pre-retirement-bridging-pension-payment-against-bvg-three-year-forfeiture-rule"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2018/dublin-detention-lawfulness-and-art-5-echr-violation-in-asylum-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2018/dublin-detention-lawfulness-and-art-5-echr-violation-in-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2018/dublin-detention-lawfulness-and-art-5-echr-violation-in-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2018/dublin-detention-lawfulness-and-art-5-echr-violation-in-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2018/dublin-detention-lawfulness-and-art-5-echr-violation-in-asylum-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2018/dublin-detention-lawfulness-and-art-5-echr-violation-in-asylum-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2017/farmer-s-land-sale-taxation-and-replacement-reserve-entitlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2017/farmer-s-land-sale-taxation-and-replacement-reserve-entitlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2017/farmer-s-land-sale-taxation-and-replacement-reserve-entitlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2017/farmer-s-land-sale-taxation-and-replacement-reserve-entitlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2017/farmer-s-land-sale-taxation-and-replacement-reserve-entitlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2017/farmer-s-land-sale-taxation-and-replacement-reserve-entitlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2016/moroccan-national-s-appeal-for-procedural-residency-denied-due-to-criminal-history-and-violation-of-expulsion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2016/moroccan-national-s-appeal-for-procedural-residency-denied-due-to-criminal-history-and-violation-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2016/moroccan-national-s-appeal-for-procedural-residency-denied-due-to-criminal-history-and-violation-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2016/moroccan-national-s-appeal-for-procedural-residency-denied-due-to-criminal-history-and-violation-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2016/moroccan-national-s-appeal-for-procedural-residency-denied-due-to-criminal-history-and-violation-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2016/moroccan-national-s-appeal-for-procedural-residency-denied-due-to-criminal-history-and-violation-of-expulsion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2015/life-insurance-company-v-canton-of-geneva-municipal-professional-tax-permanent-establishment-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2015/life-insurance-company-v-canton-of-geneva-municipal-professional-tax-permanent-establishment-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2015/life-insurance-company-v-canton-of-geneva-municipal-professional-tax-permanent-establishment-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2015/life-insurance-company-v-canton-of-geneva-municipal-professional-tax-permanent-establishment-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2015/life-insurance-company-v-canton-of-geneva-municipal-professional-tax-permanent-establishment-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2015/life-insurance-company-v-canton-of-geneva-municipal-professional-tax-permanent-establishment-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2013/swiss-federal-supreme-court-upholds-deportation-of-beninese-national-due-to-criminal-record-and-repeated-illegal-entry</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2013/swiss-federal-supreme-court-upholds-deportation-of-beninese-national-due-to-criminal-record-and-repeated-illegal-entry"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2013/swiss-federal-supreme-court-upholds-deportation-of-beninese-national-due-to-criminal-record-and-repeated-illegal-entry"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2013/swiss-federal-supreme-court-upholds-deportation-of-beninese-national-due-to-criminal-record-and-repeated-illegal-entry"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2013/swiss-federal-supreme-court-upholds-deportation-of-beninese-national-due-to-criminal-record-and-repeated-illegal-entry"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2013/swiss-federal-supreme-court-upholds-deportation-of-beninese-national-due-to-criminal-record-and-repeated-illegal-entry"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2012/cantonal-tax-on-property-transfer-to-tax-exempt-foundation-in-restructuring-upheld-by-lower-court-overturned-by-federal-supreme-court-based-on-merger-act-interpretation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2012/cantonal-tax-on-property-transfer-to-tax-exempt-foundation-in-restructuring-upheld-by-lower-court-overturned-by-federal-supreme-court-based-on-merger-act-interpretation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2012/cantonal-tax-on-property-transfer-to-tax-exempt-foundation-in-restructuring-upheld-by-lower-court-overturned-by-federal-supreme-court-based-on-merger-act-interpretation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2012/cantonal-tax-on-property-transfer-to-tax-exempt-foundation-in-restructuring-upheld-by-lower-court-overturned-by-federal-supreme-court-based-on-merger-act-interpretation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2012/cantonal-tax-on-property-transfer-to-tax-exempt-foundation-in-restructuring-upheld-by-lower-court-overturned-by-federal-supreme-court-based-on-merger-act-interpretation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2012/cantonal-tax-on-property-transfer-to-tax-exempt-foundation-in-restructuring-upheld-by-lower-court-overturned-by-federal-supreme-court-based-on-merger-act-interpretation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2011/property-trading-company-v-lucerne-tax-authorities-2001-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2011/property-trading-company-v-lucerne-tax-authorities-2001-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2011/property-trading-company-v-lucerne-tax-authorities-2001-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2011/property-trading-company-v-lucerne-tax-authorities-2001-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2011/property-trading-company-v-lucerne-tax-authorities-2001-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2011/property-trading-company-v-lucerne-tax-authorities-2001-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2010/foreign-securities-dealer-unauthorized-swiss-branch-operation-and-sanctions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2010/foreign-securities-dealer-unauthorized-swiss-branch-operation-and-sanctions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2010/foreign-securities-dealer-unauthorized-swiss-branch-operation-and-sanctions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2010/foreign-securities-dealer-unauthorized-swiss-branch-operation-and-sanctions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2010/foreign-securities-dealer-unauthorized-swiss-branch-operation-and-sanctions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2010/foreign-securities-dealer-unauthorized-swiss-branch-operation-and-sanctions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2009/tax-deduction-disallowed-for-offshore-fees-hidden-profit-distribution-found</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2009/tax-deduction-disallowed-for-offshore-fees-hidden-profit-distribution-found"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2009/tax-deduction-disallowed-for-offshore-fees-hidden-profit-distribution-found"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2009/tax-deduction-disallowed-for-offshore-fees-hidden-profit-distribution-found"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2009/tax-deduction-disallowed-for-offshore-fees-hidden-profit-distribution-found"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2009/tax-deduction-disallowed-for-offshore-fees-hidden-profit-distribution-found"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2008/tax-assessment-appeal-dismissed-for-lack-of-substantive-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2008/tax-assessment-appeal-dismissed-for-lack-of-substantive-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2008/tax-assessment-appeal-dismissed-for-lack-of-substantive-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2008/tax-assessment-appeal-dismissed-for-lack-of-substantive-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2008/tax-assessment-appeal-dismissed-for-lack-of-substantive-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2008/tax-assessment-appeal-dismissed-for-lack-of-substantive-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_199-2007/swiss-residency-permit-denial-upheld-despite-marriage-and-citizen-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2007/swiss-residency-permit-denial-upheld-despite-marriage-and-citizen-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_199-2007/swiss-residency-permit-denial-upheld-despite-marriage-and-citizen-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_199-2007/swiss-residency-permit-denial-upheld-despite-marriage-and-citizen-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_199-2007/swiss-residency-permit-denial-upheld-despite-marriage-and-citizen-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_199-2007/swiss-residency-permit-denial-upheld-despite-marriage-and-citizen-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2025/german-national-s-expulsion-upheld-despite-age-and-health-concerns-over-public-financial-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2025/german-national-s-expulsion-upheld-despite-age-and-health-concerns-over-public-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2025/german-national-s-expulsion-upheld-despite-age-and-health-concerns-over-public-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2025/german-national-s-expulsion-upheld-despite-age-and-health-concerns-over-public-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2025/german-national-s-expulsion-upheld-despite-age-and-health-concerns-over-public-financial-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2025/german-national-s-expulsion-upheld-despite-age-and-health-concerns-over-public-financial-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2024/german-national-v-switzerland-right-to-residence-renewal-post-social-dependency-based-on-resumed-employment-under-fmpa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2024/german-national-v-switzerland-right-to-residence-renewal-post-social-dependency-based-on-resumed-employment-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2024/german-national-v-switzerland-right-to-residence-renewal-post-social-dependency-based-on-resumed-employment-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2024/german-national-v-switzerland-right-to-residence-renewal-post-social-dependency-based-on-resumed-employment-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2024/german-national-v-switzerland-right-to-residence-renewal-post-social-dependency-based-on-resumed-employment-under-fmpa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2024/german-national-v-switzerland-right-to-residence-renewal-post-social-dependency-based-on-resumed-employment-under-fmpa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2023/syrian-children-provisional-admission-status-vs-residence-permit-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2023/syrian-children-provisional-admission-status-vs-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2023/syrian-children-provisional-admission-status-vs-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2023/syrian-children-provisional-admission-status-vs-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2023/syrian-children-provisional-admission-status-vs-residence-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2023/syrian-children-provisional-admission-status-vs-residence-permit-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2022/canton-of-geneva-v-state-council-building-permit-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2022/canton-of-geneva-v-state-council-building-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2022/canton-of-geneva-v-state-council-building-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2022/canton-of-geneva-v-state-council-building-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2022/canton-of-geneva-v-state-council-building-permit-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2022/canton-of-geneva-v-state-council-building-permit-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2021/parental-challenge-to-school-reintegration-denial-via-jurisdiction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2021/parental-challenge-to-school-reintegration-denial-via-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2021/parental-challenge-to-school-reintegration-denial-via-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2021/parental-challenge-to-school-reintegration-denial-via-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2021/parental-challenge-to-school-reintegration-denial-via-jurisdiction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2021/parental-challenge-to-school-reintegration-denial-via-jurisdiction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2020/municipal-tourism-tax-calculation-upheld-despite-data-inaccuracies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2020/municipal-tourism-tax-calculation-upheld-despite-data-inaccuracies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2020/municipal-tourism-tax-calculation-upheld-despite-data-inaccuracies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2020/municipal-tourism-tax-calculation-upheld-despite-data-inaccuracies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2020/municipal-tourism-tax-calculation-upheld-despite-data-inaccuracies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2020/municipal-tourism-tax-calculation-upheld-despite-data-inaccuracies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2018/moroccan-national-v-switzerland-residence-permit-refusal-upheld-despite-relationship-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2018/moroccan-national-v-switzerland-residence-permit-refusal-upheld-despite-relationship-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2018/moroccan-national-v-switzerland-residence-permit-refusal-upheld-despite-relationship-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2018/moroccan-national-v-switzerland-residence-permit-refusal-upheld-despite-relationship-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2018/moroccan-national-v-switzerland-residence-permit-refusal-upheld-despite-relationship-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2018/moroccan-national-v-switzerland-residence-permit-refusal-upheld-despite-relationship-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2016/taxation-of-real-estate-capital-gains-deductibility-of-uncompensated-servitude-value-in-acquisition-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2016/taxation-of-real-estate-capital-gains-deductibility-of-uncompensated-servitude-value-in-acquisition-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2016/taxation-of-real-estate-capital-gains-deductibility-of-uncompensated-servitude-value-in-acquisition-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2016/taxation-of-real-estate-capital-gains-deductibility-of-uncompensated-servitude-value-in-acquisition-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2016/taxation-of-real-estate-capital-gains-deductibility-of-uncompensated-servitude-value-in-acquisition-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2016/taxation-of-real-estate-capital-gains-deductibility-of-uncompensated-servitude-value-in-acquisition-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2015/taxation-of-partnership-profit-share-seat-vs-residence-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2015/taxation-of-partnership-profit-share-seat-vs-residence-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2015/taxation-of-partnership-profit-share-seat-vs-residence-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2015/taxation-of-partnership-profit-share-seat-vs-residence-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2015/taxation-of-partnership-profit-share-seat-vs-residence-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2015/taxation-of-partnership-profit-share-seat-vs-residence-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2014/quasi-residents-no-deduction-for-negative-foreign-real-estate-income-from-swiss-tax-base</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2014/quasi-residents-no-deduction-for-negative-foreign-real-estate-income-from-swiss-tax-base"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2014/quasi-residents-no-deduction-for-negative-foreign-real-estate-income-from-swiss-tax-base"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2014/quasi-residents-no-deduction-for-negative-foreign-real-estate-income-from-swiss-tax-base"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2014/quasi-residents-no-deduction-for-negative-foreign-real-estate-income-from-swiss-tax-base"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2014/quasi-residents-no-deduction-for-negative-foreign-real-estate-income-from-swiss-tax-base"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2013/serbian-national-denied-residency-renewal-after-divorce-due-to-insufficient-conjugal-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2013/serbian-national-denied-residency-renewal-after-divorce-due-to-insufficient-conjugal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2013/serbian-national-denied-residency-renewal-after-divorce-due-to-insufficient-conjugal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2013/serbian-national-denied-residency-renewal-after-divorce-due-to-insufficient-conjugal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2013/serbian-national-denied-residency-renewal-after-divorce-due-to-insufficient-conjugal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2013/serbian-national-denied-residency-renewal-after-divorce-due-to-insufficient-conjugal-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2012/corporation-v-canton-denial-of-justice-regarding-preliminary-concession-decision-for-parking-garage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2012/corporation-v-canton-denial-of-justice-regarding-preliminary-concession-decision-for-parking-garage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2012/corporation-v-canton-denial-of-justice-regarding-preliminary-concession-decision-for-parking-garage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2012/corporation-v-canton-denial-of-justice-regarding-preliminary-concession-decision-for-parking-garage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2012/corporation-v-canton-denial-of-justice-regarding-preliminary-concession-decision-for-parking-garage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2012/corporation-v-canton-denial-of-justice-regarding-preliminary-concession-decision-for-parking-garage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2011/taxpayer-challenge-to-deductions-and-defective-appellate-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2011/taxpayer-challenge-to-deductions-and-defective-appellate-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2011/taxpayer-challenge-to-deductions-and-defective-appellate-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2011/taxpayer-challenge-to-deductions-and-defective-appellate-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2011/taxpayer-challenge-to-deductions-and-defective-appellate-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2011/taxpayer-challenge-to-deductions-and-defective-appellate-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2009/lucerne-traineeship-appeal-deadline-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2009/lucerne-traineeship-appeal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2009/lucerne-traineeship-appeal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2009/lucerne-traineeship-appeal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2009/lucerne-traineeship-appeal-deadline-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2009/lucerne-traineeship-appeal-deadline-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2008/father-s-subsequent-family-reunification-request-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2008/father-s-subsequent-family-reunification-request-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2008/father-s-subsequent-family-reunification-request-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2008/father-s-subsequent-family-reunification-request-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2008/father-s-subsequent-family-reunification-request-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2008/father-s-subsequent-family-reunification-request-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_198-2007/denial-of-residence-permit-extension-based-on-formally-existing-but-non-genuine-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2007/denial-of-residence-permit-extension-based-on-formally-existing-but-non-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_198-2007/denial-of-residence-permit-extension-based-on-formally-existing-but-non-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_198-2007/denial-of-residence-permit-extension-based-on-formally-existing-but-non-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_198-2007/denial-of-residence-permit-extension-based-on-formally-existing-but-non-genuine-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_198-2007/denial-of-residence-permit-extension-based-on-formally-existing-but-non-genuine-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2025/animal-keeping-ban-appeal-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2025/animal-keeping-ban-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2025/animal-keeping-ban-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2025/animal-keeping-ban-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2025/animal-keeping-ban-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2025/animal-keeping-ban-appeal-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2024/canton-of-graubuenden-v-swiss-confederation-seco-regarding-indirect-state-owned-company-exclusion-from-covid-19-hardship-funding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2024/canton-of-graubuenden-v-swiss-confederation-seco-regarding-indirect-state-owned-company-exclusion-from-covid-19-hardship-funding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2024/canton-of-graubuenden-v-swiss-confederation-seco-regarding-indirect-state-owned-company-exclusion-from-covid-19-hardship-funding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2024/canton-of-graubuenden-v-swiss-confederation-seco-regarding-indirect-state-owned-company-exclusion-from-covid-19-hardship-funding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2024/canton-of-graubuenden-v-swiss-confederation-seco-regarding-indirect-state-owned-company-exclusion-from-covid-19-hardship-funding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2024/canton-of-graubuenden-v-swiss-confederation-seco-regarding-indirect-state-owned-company-exclusion-from-covid-19-hardship-funding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2023/student-appeal-of-failing-grade-rejected-for-lack-of-appealable-decision-and-legal-aid-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2023/student-appeal-of-failing-grade-rejected-for-lack-of-appealable-decision-and-legal-aid-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2023/student-appeal-of-failing-grade-rejected-for-lack-of-appealable-decision-and-legal-aid-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2023/student-appeal-of-failing-grade-rejected-for-lack-of-appealable-decision-and-legal-aid-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2023/student-appeal-of-failing-grade-rejected-for-lack-of-appealable-decision-and-legal-aid-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2023/student-appeal-of-failing-grade-rejected-for-lack-of-appealable-decision-and-legal-aid-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2021/swiss-supreme-court-upholds-permit-revocation-based-on-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2021/swiss-supreme-court-upholds-permit-revocation-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2021/swiss-supreme-court-upholds-permit-revocation-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2021/swiss-supreme-court-upholds-permit-revocation-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2021/swiss-supreme-court-upholds-permit-revocation-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2021/swiss-supreme-court-upholds-permit-revocation-based-on-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2020/residence-permit-denial-following-short-term-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2020/residence-permit-denial-following-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2020/residence-permit-denial-following-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2020/residence-permit-denial-following-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2020/residence-permit-denial-following-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2020/residence-permit-denial-following-short-term-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2019/brazilian-national-v-state-secretariat-for-migration-residency-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2019/brazilian-national-v-state-secretariat-for-migration-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2019/brazilian-national-v-state-secretariat-for-migration-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2019/brazilian-national-v-state-secretariat-for-migration-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2019/brazilian-national-v-state-secretariat-for-migration-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2019/brazilian-national-v-state-secretariat-for-migration-residency-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2018/project-asalfutur-procurement-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2018/project-asalfutur-procurement-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2018/project-asalfutur-procurement-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2018/project-asalfutur-procurement-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2018/project-asalfutur-procurement-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2018/project-asalfutur-procurement-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2017/taxpayer-appeal-on-imputed-rental-value-for-unused-horse-stalls</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2017/taxpayer-appeal-on-imputed-rental-value-for-unused-horse-stalls"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2017/taxpayer-appeal-on-imputed-rental-value-for-unused-horse-stalls"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2017/taxpayer-appeal-on-imputed-rental-value-for-unused-horse-stalls"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2017/taxpayer-appeal-on-imputed-rental-value-for-unused-horse-stalls"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2017/taxpayer-appeal-on-imputed-rental-value-for-unused-horse-stalls"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2016/refusal-of-residence-permit-upheld-due-to-discretionary-law-and-lack-of-right-of-residence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2016/refusal-of-residence-permit-upheld-due-to-discretionary-law-and-lack-of-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2016/refusal-of-residence-permit-upheld-due-to-discretionary-law-and-lack-of-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2016/refusal-of-residence-permit-upheld-due-to-discretionary-law-and-lack-of-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2016/refusal-of-residence-permit-upheld-due-to-discretionary-law-and-lack-of-right-of-residence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2016/refusal-of-residence-permit-upheld-due-to-discretionary-law-and-lack-of-right-of-residence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2015/company-v-tax-authority-default-interest-on-withholding-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2015/company-v-tax-authority-default-interest-on-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2015/company-v-tax-authority-default-interest-on-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2015/company-v-tax-authority-default-interest-on-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2015/company-v-tax-authority-default-interest-on-withholding-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2015/company-v-tax-authority-default-interest-on-withholding-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2014/carpentry-company-fined-for-hiring-undocumented-worker-despite-ambiguous-documents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2014/carpentry-company-fined-for-hiring-undocumented-worker-despite-ambiguous-documents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2014/carpentry-company-fined-for-hiring-undocumented-worker-despite-ambiguous-documents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2014/carpentry-company-fined-for-hiring-undocumented-worker-despite-ambiguous-documents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2014/carpentry-company-fined-for-hiring-undocumented-worker-despite-ambiguous-documents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2014/carpentry-company-fined-for-hiring-undocumented-worker-despite-ambiguous-documents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2013/federal-supreme-court-upholds-exclusion-order-against-drug-dealer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2013/federal-supreme-court-upholds-exclusion-order-against-drug-dealer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2013/federal-supreme-court-upholds-exclusion-order-against-drug-dealer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2013/federal-supreme-court-upholds-exclusion-order-against-drug-dealer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2013/federal-supreme-court-upholds-exclusion-order-against-drug-dealer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2013/federal-supreme-court-upholds-exclusion-order-against-drug-dealer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2012/kosovar-national-v-switzerland-revocation-of-settlement-permit-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2012/kosovar-national-v-switzerland-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2012/kosovar-national-v-switzerland-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2012/kosovar-national-v-switzerland-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2012/kosovar-national-v-switzerland-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2012/kosovar-national-v-switzerland-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2011/french-national-v-university-of-geneva-geomatics-program-admission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2011/french-national-v-university-of-geneva-geomatics-program-admission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2011/french-national-v-university-of-geneva-geomatics-program-admission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2011/french-national-v-university-of-geneva-geomatics-program-admission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2011/french-national-v-university-of-geneva-geomatics-program-admission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2011/french-national-v-university-of-geneva-geomatics-program-admission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2010/applicant-companies-exclusion-from-public-procurement-upheld-due-to-defective-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2010/applicant-companies-exclusion-from-public-procurement-upheld-due-to-defective-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2010/applicant-companies-exclusion-from-public-procurement-upheld-due-to-defective-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2010/applicant-companies-exclusion-from-public-procurement-upheld-due-to-defective-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2010/applicant-companies-exclusion-from-public-procurement-upheld-due-to-defective-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2010/applicant-companies-exclusion-from-public-procurement-upheld-due-to-defective-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2009/federal-supreme-court-jurisdiction-in-asylum-detention-challenge-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2009/federal-supreme-court-jurisdiction-in-asylum-detention-challenge-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2009/federal-supreme-court-jurisdiction-in-asylum-detention-challenge-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2009/federal-supreme-court-jurisdiction-in-asylum-detention-challenge-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2009/federal-supreme-court-jurisdiction-in-asylum-detention-challenge-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2009/federal-supreme-court-jurisdiction-in-asylum-detention-challenge-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2008/swiss-federal-tribunal-upholds-expulsion-of-turkish-national-convicted-of-serious-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2008/swiss-federal-tribunal-upholds-expulsion-of-turkish-national-convicted-of-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2008/swiss-federal-tribunal-upholds-expulsion-of-turkish-national-convicted-of-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2008/swiss-federal-tribunal-upholds-expulsion-of-turkish-national-convicted-of-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2008/swiss-federal-tribunal-upholds-expulsion-of-turkish-national-convicted-of-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2008/swiss-federal-tribunal-upholds-expulsion-of-turkish-national-convicted-of-serious-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_197-2007/landowner-v-cantonal-building-insurance-landslide-damage-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2007/landowner-v-cantonal-building-insurance-landslide-damage-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_197-2007/landowner-v-cantonal-building-insurance-landslide-damage-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_197-2007/landowner-v-cantonal-building-insurance-landslide-damage-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_197-2007/landowner-v-cantonal-building-insurance-landslide-damage-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_197-2007/landowner-v-cantonal-building-insurance-landslide-damage-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2025/residence-permit-revocation-appeal-inadmissibility-due-to-unpaid-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2025/residence-permit-revocation-appeal-inadmissibility-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2025/residence-permit-revocation-appeal-inadmissibility-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2025/residence-permit-revocation-appeal-inadmissibility-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2025/residence-permit-revocation-appeal-inadmissibility-due-to-unpaid-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2025/residence-permit-revocation-appeal-inadmissibility-due-to-unpaid-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2024/appeal-inadmissibility-due-to-failure-to-pay-cost-advance-in-professional-secrecy-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2024/appeal-inadmissibility-due-to-failure-to-pay-cost-advance-in-professional-secrecy-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2024/appeal-inadmissibility-due-to-failure-to-pay-cost-advance-in-professional-secrecy-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2024/appeal-inadmissibility-due-to-failure-to-pay-cost-advance-in-professional-secrecy-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2024/appeal-inadmissibility-due-to-failure-to-pay-cost-advance-in-professional-secrecy-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2024/appeal-inadmissibility-due-to-failure-to-pay-cost-advance-in-professional-secrecy-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2023/professional-associations-standing-in-public-procurement-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2023/professional-associations-standing-in-public-procurement-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2023/professional-associations-standing-in-public-procurement-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2023/professional-associations-standing-in-public-procurement-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2023/professional-associations-standing-in-public-procurement-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2023/professional-associations-standing-in-public-procurement-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2022/switzerland-v-italy-panama-papers-tax-assistance-appeal-declaratory-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2022/switzerland-v-italy-panama-papers-tax-assistance-appeal-declaratory-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2022/switzerland-v-italy-panama-papers-tax-assistance-appeal-declaratory-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2022/switzerland-v-italy-panama-papers-tax-assistance-appeal-declaratory-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2022/switzerland-v-italy-panama-papers-tax-assistance-appeal-declaratory-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2022/switzerland-v-italy-panama-papers-tax-assistance-appeal-declaratory-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2021/taxpayer-challenges-joint-taxation-requirement-after-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2021/taxpayer-challenges-joint-taxation-requirement-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2021/taxpayer-challenges-joint-taxation-requirement-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2021/taxpayer-challenges-joint-taxation-requirement-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2021/taxpayer-challenges-joint-taxation-requirement-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2021/taxpayer-challenges-joint-taxation-requirement-after-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2020/property-owners-v-street-extension-contribution-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2020/property-owners-v-street-extension-contribution-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2020/property-owners-v-street-extension-contribution-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2020/property-owners-v-street-extension-contribution-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2020/property-owners-v-street-extension-contribution-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2020/property-owners-v-street-extension-contribution-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2019/iranian-national-v-expulsion-following-marital-separation-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2019/iranian-national-v-expulsion-following-marital-separation-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2019/iranian-national-v-expulsion-following-marital-separation-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2019/iranian-national-v-expulsion-following-marital-separation-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2019/iranian-national-v-expulsion-following-marital-separation-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2019/iranian-national-v-expulsion-following-marital-separation-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2018/taxpayer-s-failure-to-comply-with-procedural-requirements-constitutes-withdrawal-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2018/taxpayer-s-failure-to-comply-with-procedural-requirements-constitutes-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2018/taxpayer-s-failure-to-comply-with-procedural-requirements-constitutes-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2018/taxpayer-s-failure-to-comply-with-procedural-requirements-constitutes-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2018/taxpayer-s-failure-to-comply-with-procedural-requirements-constitutes-withdrawal-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2018/taxpayer-s-failure-to-comply-with-procedural-requirements-constitutes-withdrawal-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2017/municipality-owned-hospital-procurement-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2017/municipality-owned-hospital-procurement-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2017/municipality-owned-hospital-procurement-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2017/municipality-owned-hospital-procurement-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2017/municipality-owned-hospital-procurement-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2017/municipality-owned-hospital-procurement-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2016/appellant-v-canton-fribourg-forced-castration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2016/appellant-v-canton-fribourg-forced-castration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2016/appellant-v-canton-fribourg-forced-castration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2016/appellant-v-canton-fribourg-forced-castration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2016/appellant-v-canton-fribourg-forced-castration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2016/appellant-v-canton-fribourg-forced-castration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2015/kenyan-national-v-switzerland-residence-permit-renewal-marital-cohabitation-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2015/kenyan-national-v-switzerland-residence-permit-renewal-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2015/kenyan-national-v-switzerland-residence-permit-renewal-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2015/kenyan-national-v-switzerland-residence-permit-renewal-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2015/kenyan-national-v-switzerland-residence-permit-renewal-marital-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2015/kenyan-national-v-switzerland-residence-permit-renewal-marital-cohabitation-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2014/thai-national-s-residence-permit-renewal-denied-after-failed-marriage-despite-domestic-violence-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2014/thai-national-s-residence-permit-renewal-denied-after-failed-marriage-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2014/thai-national-s-residence-permit-renewal-denied-after-failed-marriage-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2014/thai-national-s-residence-permit-renewal-denied-after-failed-marriage-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2014/thai-national-s-residence-permit-renewal-denied-after-failed-marriage-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2014/thai-national-s-residence-permit-renewal-denied-after-failed-marriage-despite-domestic-violence-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2013/enforcement-of-animal-keeping-ban-and-substitutionary-performance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2013/enforcement-of-animal-keeping-ban-and-substitutionary-performance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2013/enforcement-of-animal-keeping-ban-and-substitutionary-performance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2013/enforcement-of-animal-keeping-ban-and-substitutionary-performance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2013/enforcement-of-animal-keeping-ban-and-substitutionary-performance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2013/enforcement-of-animal-keeping-ban-and-substitutionary-performance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2012/university-v-swiss-confederation-on-vat-treatment-of-laboratory-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2012/university-v-swiss-confederation-on-vat-treatment-of-laboratory-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2012/university-v-swiss-confederation-on-vat-treatment-of-laboratory-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2012/university-v-swiss-confederation-on-vat-treatment-of-laboratory-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2012/university-v-swiss-confederation-on-vat-treatment-of-laboratory-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2012/university-v-swiss-confederation-on-vat-treatment-of-laboratory-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2011/city-v-operator-public-domain-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2011/city-v-operator-public-domain-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2011/city-v-operator-public-domain-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2011/city-v-operator-public-domain-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2011/city-v-operator-public-domain-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2011/city-v-operator-public-domain-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2010/administrative-law-appeal-withdrawal-and-cost-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2010/administrative-law-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2010/administrative-law-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2010/administrative-law-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2010/administrative-law-appeal-withdrawal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2010/administrative-law-appeal-withdrawal-and-cost-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2009/palestinian-national-s-residence-permit-denial-overturned-based-on-afmp-family-reunification-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2009/palestinian-national-s-residence-permit-denial-overturned-based-on-afmp-family-reunification-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2009/palestinian-national-s-residence-permit-denial-overturned-based-on-afmp-family-reunification-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2009/palestinian-national-s-residence-permit-denial-overturned-based-on-afmp-family-reunification-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2009/palestinian-national-s-residence-permit-denial-overturned-based-on-afmp-family-reunification-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2009/palestinian-national-s-residence-permit-denial-overturned-based-on-afmp-family-reunification-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2008/student-scholarship-renewal-refusal-upheld-for-part-time-studies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2008/student-scholarship-renewal-refusal-upheld-for-part-time-studies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2008/student-scholarship-renewal-refusal-upheld-for-part-time-studies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2008/student-scholarship-renewal-refusal-upheld-for-part-time-studies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2008/student-scholarship-renewal-refusal-upheld-for-part-time-studies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2008/student-scholarship-renewal-refusal-upheld-for-part-time-studies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_196-2007/transport-contractor-appeal-on-documentary-evidence-for-professional-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2007/transport-contractor-appeal-on-documentary-evidence-for-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_196-2007/transport-contractor-appeal-on-documentary-evidence-for-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_196-2007/transport-contractor-appeal-on-documentary-evidence-for-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_196-2007/transport-contractor-appeal-on-documentary-evidence-for-professional-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_196-2007/transport-contractor-appeal-on-documentary-evidence-for-professional-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2024/taxi-driver-v-cantonal-authority-good-faith-over-formalism-in-renewal-application-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2024/taxi-driver-v-cantonal-authority-good-faith-over-formalism-in-renewal-application-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2024/taxi-driver-v-cantonal-authority-good-faith-over-formalism-in-renewal-application-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2024/taxi-driver-v-cantonal-authority-good-faith-over-formalism-in-renewal-application-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2024/taxi-driver-v-cantonal-authority-good-faith-over-formalism-in-renewal-application-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2024/taxi-driver-v-cantonal-authority-good-faith-over-formalism-in-renewal-application-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2023/revocation-of-long-term-residence-permit-due-to-serious-crime-and-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2023/revocation-of-long-term-residence-permit-due-to-serious-crime-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2023/revocation-of-long-term-residence-permit-due-to-serious-crime-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2023/revocation-of-long-term-residence-permit-due-to-serious-crime-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2023/revocation-of-long-term-residence-permit-due-to-serious-crime-and-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2023/revocation-of-long-term-residence-permit-due-to-serious-crime-and-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2022/bidder-challenge-to-municipal-procurement-award-dismissed-on-procedural-grounds-and-lack-of-arbitrariness-showing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2022/bidder-challenge-to-municipal-procurement-award-dismissed-on-procedural-grounds-and-lack-of-arbitrariness-showing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2022/bidder-challenge-to-municipal-procurement-award-dismissed-on-procedural-grounds-and-lack-of-arbitrariness-showing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2022/bidder-challenge-to-municipal-procurement-award-dismissed-on-procedural-grounds-and-lack-of-arbitrariness-showing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2022/bidder-challenge-to-municipal-procurement-award-dismissed-on-procedural-grounds-and-lack-of-arbitrariness-showing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2022/bidder-challenge-to-municipal-procurement-award-dismissed-on-procedural-grounds-and-lack-of-arbitrariness-showing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2021/annulment-of-naturalization-and-expulsion-for-deception-and-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2021/annulment-of-naturalization-and-expulsion-for-deception-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2021/annulment-of-naturalization-and-expulsion-for-deception-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2021/annulment-of-naturalization-and-expulsion-for-deception-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2021/annulment-of-naturalization-and-expulsion-for-deception-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2021/annulment-of-naturalization-and-expulsion-for-deception-and-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2020/bare-owner-s-deductions-for-property-subject-to-usufruct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2020/bare-owner-s-deductions-for-property-subject-to-usufruct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2020/bare-owner-s-deductions-for-property-subject-to-usufruct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2020/bare-owner-s-deductions-for-property-subject-to-usufruct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2020/bare-owner-s-deductions-for-property-subject-to-usufruct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2020/bare-owner-s-deductions-for-property-subject-to-usufruct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2019/taxpayer-challenge-to-estimated-assessment-and-withholding-tax-refund-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2019/taxpayer-challenge-to-estimated-assessment-and-withholding-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2019/taxpayer-challenge-to-estimated-assessment-and-withholding-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2019/taxpayer-challenge-to-estimated-assessment-and-withholding-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2019/taxpayer-challenge-to-estimated-assessment-and-withholding-tax-refund-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2019/taxpayer-challenge-to-estimated-assessment-and-withholding-tax-refund-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2018/taxpayer-residency-and-deadline-dispute-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2018/taxpayer-residency-and-deadline-dispute-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2018/taxpayer-residency-and-deadline-dispute-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2018/taxpayer-residency-and-deadline-dispute-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2018/taxpayer-residency-and-deadline-dispute-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2018/taxpayer-residency-and-deadline-dispute-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2017/algerian-national-expulsion-appeal-dismissed-for-untimeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2017/algerian-national-expulsion-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2017/algerian-national-expulsion-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2017/algerian-national-expulsion-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2017/algerian-national-expulsion-appeal-dismissed-for-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2017/algerian-national-expulsion-appeal-dismissed-for-untimeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2016/legal-aid-repayment-obligation-and-statute-of-limitations-under-transitional-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2016/legal-aid-repayment-obligation-and-statute-of-limitations-under-transitional-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2016/legal-aid-repayment-obligation-and-statute-of-limitations-under-transitional-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2016/legal-aid-repayment-obligation-and-statute-of-limitations-under-transitional-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2016/legal-aid-repayment-obligation-and-statute-of-limitations-under-transitional-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2016/legal-aid-repayment-obligation-and-statute-of-limitations-under-transitional-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2015/swiss-federal-supreme-court-upholds-administrative-fees-on-estate-heir</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2015/swiss-federal-supreme-court-upholds-administrative-fees-on-estate-heir"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2015/swiss-federal-supreme-court-upholds-administrative-fees-on-estate-heir"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2015/swiss-federal-supreme-court-upholds-administrative-fees-on-estate-heir"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2015/swiss-federal-supreme-court-upholds-administrative-fees-on-estate-heir"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2015/swiss-federal-supreme-court-upholds-administrative-fees-on-estate-heir"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2014/german-national-s-residence-permit-non-renewal-upheld-after-unemployment-and-insufficient-economic-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2014/german-national-s-residence-permit-non-renewal-upheld-after-unemployment-and-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2014/german-national-s-residence-permit-non-renewal-upheld-after-unemployment-and-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2014/german-national-s-residence-permit-non-renewal-upheld-after-unemployment-and-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2014/german-national-s-residence-permit-non-renewal-upheld-after-unemployment-and-insufficient-economic-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2014/german-national-s-residence-permit-non-renewal-upheld-after-unemployment-and-insufficient-economic-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2013/receiving-fee-liability-for-second-residence-used-professionally-more-than-six-months-annually</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2013/receiving-fee-liability-for-second-residence-used-professionally-more-than-six-months-annually"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2013/receiving-fee-liability-for-second-residence-used-professionally-more-than-six-months-annually"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2013/receiving-fee-liability-for-second-residence-used-professionally-more-than-six-months-annually"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2013/receiving-fee-liability-for-second-residence-used-professionally-more-than-six-months-annually"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2013/receiving-fee-liability-for-second-residence-used-professionally-more-than-six-months-annually"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2012/algerian-national-s-wife-s-residence-application-post-schengen-visa-marriage-lawfulness-of-stay-and-proportionality-of-departure-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2012/algerian-national-s-wife-s-residence-application-post-schengen-visa-marriage-lawfulness-of-stay-and-proportionality-of-departure-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2012/algerian-national-s-wife-s-residence-application-post-schengen-visa-marriage-lawfulness-of-stay-and-proportionality-of-departure-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2012/algerian-national-s-wife-s-residence-application-post-schengen-visa-marriage-lawfulness-of-stay-and-proportionality-of-departure-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2012/algerian-national-s-wife-s-residence-application-post-schengen-visa-marriage-lawfulness-of-stay-and-proportionality-of-departure-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2012/algerian-national-s-wife-s-residence-application-post-schengen-visa-marriage-lawfulness-of-stay-and-proportionality-of-departure-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2011/dual-national-s-stepchildren-s-family-reunification-under-afmp-after-metock-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2011/dual-national-s-stepchildren-s-family-reunification-under-afmp-after-metock-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2011/dual-national-s-stepchildren-s-family-reunification-under-afmp-after-metock-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2011/dual-national-s-stepchildren-s-family-reunification-under-afmp-after-metock-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2011/dual-national-s-stepchildren-s-family-reunification-under-afmp-after-metock-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2011/dual-national-s-stepchildren-s-family-reunification-under-afmp-after-metock-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2010/nigerian-national-residence-permit-renewal-refused-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2010/nigerian-national-residence-permit-renewal-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2010/nigerian-national-residence-permit-renewal-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2010/nigerian-national-residence-permit-renewal-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2010/nigerian-national-residence-permit-renewal-refused-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2010/nigerian-national-residence-permit-renewal-refused-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2009/shisha-bar-operator-v-bern-cantonal-passive-smoking-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2009/shisha-bar-operator-v-bern-cantonal-passive-smoking-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2009/shisha-bar-operator-v-bern-cantonal-passive-smoking-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2009/shisha-bar-operator-v-bern-cantonal-passive-smoking-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2009/shisha-bar-operator-v-bern-cantonal-passive-smoking-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2009/shisha-bar-operator-v-bern-cantonal-passive-smoking-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2008/federal-court-upholds-pre-removal-detention-for-illegal-re-entry-and-fraudulent-document-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2008/federal-court-upholds-pre-removal-detention-for-illegal-re-entry-and-fraudulent-document-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2008/federal-court-upholds-pre-removal-detention-for-illegal-re-entry-and-fraudulent-document-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2008/federal-court-upholds-pre-removal-detention-for-illegal-re-entry-and-fraudulent-document-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2008/federal-court-upholds-pre-removal-detention-for-illegal-re-entry-and-fraudulent-document-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2008/federal-court-upholds-pre-removal-detention-for-illegal-re-entry-and-fraudulent-document-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_195-2007/liechtenstein-institution-vat-registration-and-input-tax-deduction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2007/liechtenstein-institution-vat-registration-and-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_195-2007/liechtenstein-institution-vat-registration-and-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_195-2007/liechtenstein-institution-vat-registration-and-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_195-2007/liechtenstein-institution-vat-registration-and-input-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_195-2007/liechtenstein-institution-vat-registration-and-input-tax-deduction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2025/petitioner-s-claim-of-statelessness-rejected-by-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2025/petitioner-s-claim-of-statelessness-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2025/petitioner-s-claim-of-statelessness-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2025/petitioner-s-claim-of-statelessness-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2025/petitioner-s-claim-of-statelessness-rejected-by-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2025/petitioner-s-claim-of-statelessness-rejected-by-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2024/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-integration-and-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2024/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-integration-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2024/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-integration-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2024/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-integration-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2024/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-integration-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2024/federal-court-upholds-non-renewal-of-residence-permit-due-to-insufficient-integration-and-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2023/towel-dispenser-procurement-cost-allocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2023/towel-dispenser-procurement-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2023/towel-dispenser-procurement-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2023/towel-dispenser-procurement-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2023/towel-dispenser-procurement-cost-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2023/towel-dispenser-procurement-cost-allocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2021/taxpayer-challenge-to-property-tax-valuation-below-70-of-market-value</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2021/taxpayer-challenge-to-property-tax-valuation-below-70-of-market-value"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2021/taxpayer-challenge-to-property-tax-valuation-below-70-of-market-value"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2021/taxpayer-challenge-to-property-tax-valuation-below-70-of-market-value"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2021/taxpayer-challenge-to-property-tax-valuation-below-70-of-market-value"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2021/taxpayer-challenge-to-property-tax-valuation-below-70-of-market-value"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2020/kosovan-family-deportation-upheld-despite-birth-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2020/kosovan-family-deportation-upheld-despite-birth-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2020/kosovan-family-deportation-upheld-despite-birth-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2020/kosovan-family-deportation-upheld-despite-birth-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2020/kosovan-family-deportation-upheld-despite-birth-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2020/kosovan-family-deportation-upheld-despite-birth-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2019/foreign-national-expulsion-due-to-lack-of-integration-and-debt-accumulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2019/foreign-national-expulsion-due-to-lack-of-integration-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2019/foreign-national-expulsion-due-to-lack-of-integration-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2019/foreign-national-expulsion-due-to-lack-of-integration-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2019/foreign-national-expulsion-due-to-lack-of-integration-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2019/foreign-national-expulsion-due-to-lack-of-integration-and-debt-accumulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2018/taxpayer-challenge-to-land-valuation-for-wealth-tax-based-on-usufruct-rights-and-succession-exemptions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2018/taxpayer-challenge-to-land-valuation-for-wealth-tax-based-on-usufruct-rights-and-succession-exemptions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2018/taxpayer-challenge-to-land-valuation-for-wealth-tax-based-on-usufruct-rights-and-succession-exemptions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2018/taxpayer-challenge-to-land-valuation-for-wealth-tax-based-on-usufruct-rights-and-succession-exemptions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2018/taxpayer-challenge-to-land-valuation-for-wealth-tax-based-on-usufruct-rights-and-succession-exemptions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2018/taxpayer-challenge-to-land-valuation-for-wealth-tax-based-on-usufruct-rights-and-succession-exemptions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2017/appeal-timeliness-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2017/appeal-timeliness-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2017/appeal-timeliness-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2017/appeal-timeliness-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2017/appeal-timeliness-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2017/appeal-timeliness-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2016/kosovan-national-s-residency-permit-extension-refusal-upheld-following-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2016/kosovan-national-s-residency-permit-extension-refusal-upheld-following-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2016/kosovan-national-s-residency-permit-extension-refusal-upheld-following-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2016/kosovan-national-s-residency-permit-extension-refusal-upheld-following-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2016/kosovan-national-s-residency-permit-extension-refusal-upheld-following-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2016/kosovan-national-s-residency-permit-extension-refusal-upheld-following-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2014/swiss-federal-supreme-court-upholds-expulsion-of-ex-convict-despite-eu-freedom-of-movement-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2014/swiss-federal-supreme-court-upholds-expulsion-of-ex-convict-despite-eu-freedom-of-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2014/swiss-federal-supreme-court-upholds-expulsion-of-ex-convict-despite-eu-freedom-of-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2014/swiss-federal-supreme-court-upholds-expulsion-of-ex-convict-despite-eu-freedom-of-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2014/swiss-federal-supreme-court-upholds-expulsion-of-ex-convict-despite-eu-freedom-of-movement-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2014/swiss-federal-supreme-court-upholds-expulsion-of-ex-convict-despite-eu-freedom-of-movement-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2013/plaintiff-v-canton-of-unspecified-denial-of-legal-aid-for-state-liability-claim-regarding-police-intervention-injury</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2013/plaintiff-v-canton-of-unspecified-denial-of-legal-aid-for-state-liability-claim-regarding-police-intervention-injury"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2013/plaintiff-v-canton-of-unspecified-denial-of-legal-aid-for-state-liability-claim-regarding-police-intervention-injury"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2013/plaintiff-v-canton-of-unspecified-denial-of-legal-aid-for-state-liability-claim-regarding-police-intervention-injury"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2013/plaintiff-v-canton-of-unspecified-denial-of-legal-aid-for-state-liability-claim-regarding-police-intervention-injury"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2013/plaintiff-v-canton-of-unspecified-denial-of-legal-aid-for-state-liability-claim-regarding-police-intervention-injury"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2012/extension-of-administrative-detention-pending-deportation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2012/extension-of-administrative-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2012/extension-of-administrative-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2012/extension-of-administrative-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2012/extension-of-administrative-detention-pending-deportation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2012/extension-of-administrative-detention-pending-deportation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2011/resident-s-appeal-for-family-reunification-of-four-children-granted-despite-initial-housing-and-sham-marriage-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2011/resident-s-appeal-for-family-reunification-of-four-children-granted-despite-initial-housing-and-sham-marriage-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2011/resident-s-appeal-for-family-reunification-of-four-children-granted-despite-initial-housing-and-sham-marriage-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2011/resident-s-appeal-for-family-reunification-of-four-children-granted-despite-initial-housing-and-sham-marriage-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2011/resident-s-appeal-for-family-reunification-of-four-children-granted-despite-initial-housing-and-sham-marriage-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2011/resident-s-appeal-for-family-reunification-of-four-children-granted-despite-initial-housing-and-sham-marriage-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2009/nigerian-national-v-switzerland-residence-permit-denial-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2009/nigerian-national-v-switzerland-residence-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2009/nigerian-national-v-switzerland-residence-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2009/nigerian-national-v-switzerland-residence-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2009/nigerian-national-v-switzerland-residence-permit-denial-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2009/nigerian-national-v-switzerland-residence-permit-denial-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2008/macedonian-national-expulsion-upheld-despite-long-residence-due-to-repeated-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2008/macedonian-national-expulsion-upheld-despite-long-residence-due-to-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2008/macedonian-national-expulsion-upheld-despite-long-residence-due-to-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2008/macedonian-national-expulsion-upheld-despite-long-residence-due-to-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2008/macedonian-national-expulsion-upheld-despite-long-residence-due-to-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2008/macedonian-national-expulsion-upheld-despite-long-residence-due-to-repeated-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_194-2007/foreign-national-deportation-after-divorce-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2007/foreign-national-deportation-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_194-2007/foreign-national-deportation-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_194-2007/foreign-national-deportation-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_194-2007/foreign-national-deportation-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_194-2007/foreign-national-deportation-after-divorce-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2025/rejection-of-residence-permit-for-foreign-national-after-extended-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2025/rejection-of-residence-permit-for-foreign-national-after-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2025/rejection-of-residence-permit-for-foreign-national-after-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2025/rejection-of-residence-permit-for-foreign-national-after-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2025/rejection-of-residence-permit-for-foreign-national-after-extended-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2025/rejection-of-residence-permit-for-foreign-national-after-extended-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2024/swiss-federal-supreme-court-dismisses-appeal-against-us-tax-assistance-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2024/swiss-federal-supreme-court-dismisses-appeal-against-us-tax-assistance-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2024/swiss-federal-supreme-court-dismisses-appeal-against-us-tax-assistance-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2024/swiss-federal-supreme-court-dismisses-appeal-against-us-tax-assistance-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2024/swiss-federal-supreme-court-dismisses-appeal-against-us-tax-assistance-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2024/swiss-federal-supreme-court-dismisses-appeal-against-us-tax-assistance-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2023/appellant-v-city-of-zurich-state-liability-and-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2023/appellant-v-city-of-zurich-state-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2023/appellant-v-city-of-zurich-state-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2023/appellant-v-city-of-zurich-state-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2023/appellant-v-city-of-zurich-state-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2023/appellant-v-city-of-zurich-state-liability-and-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2022/north-macedonian-national-expulsion-following-sham-marriage-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2022/north-macedonian-national-expulsion-following-sham-marriage-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2022/north-macedonian-national-expulsion-following-sham-marriage-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2022/north-macedonian-national-expulsion-following-sham-marriage-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2022/north-macedonian-national-expulsion-following-sham-marriage-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2022/north-macedonian-national-expulsion-following-sham-marriage-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2021/challenge-to-primary-school-mask-mandate-closed-due-to-inaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2021/challenge-to-primary-school-mask-mandate-closed-due-to-inaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2021/challenge-to-primary-school-mask-mandate-closed-due-to-inaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2021/challenge-to-primary-school-mask-mandate-closed-due-to-inaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2021/challenge-to-primary-school-mask-mandate-closed-due-to-inaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2021/challenge-to-primary-school-mask-mandate-closed-due-to-inaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2020/kosovar-national-s-residence-permit-refusal-upheld-due-to-welfare-dependency-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2020/kosovar-national-s-residence-permit-refusal-upheld-due-to-welfare-dependency-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2020/kosovar-national-s-residence-permit-refusal-upheld-due-to-welfare-dependency-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2020/kosovar-national-s-residence-permit-refusal-upheld-due-to-welfare-dependency-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2020/kosovar-national-s-residence-permit-refusal-upheld-due-to-welfare-dependency-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2020/kosovar-national-s-residence-permit-refusal-upheld-due-to-welfare-dependency-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2019/tax-appeal-dismissal-due-to-failure-to-pay-advance-and-lack-of-constitutional-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2019/tax-appeal-dismissal-due-to-failure-to-pay-advance-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2019/tax-appeal-dismissal-due-to-failure-to-pay-advance-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2019/tax-appeal-dismissal-due-to-failure-to-pay-advance-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2019/tax-appeal-dismissal-due-to-failure-to-pay-advance-and-lack-of-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2019/tax-appeal-dismissal-due-to-failure-to-pay-advance-and-lack-of-constitutional-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2018/tax-appealability-of-referral-to-recalculate-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2018/tax-appealability-of-referral-to-recalculate-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2018/tax-appealability-of-referral-to-recalculate-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2018/tax-appealability-of-referral-to-recalculate-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2018/tax-appealability-of-referral-to-recalculate-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2018/tax-appealability-of-referral-to-recalculate-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2017/malagasy-national-denied-residence-based-on-imminent-marriage-due-to-illegal-stay-and-applicant-inaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2017/malagasy-national-denied-residence-based-on-imminent-marriage-due-to-illegal-stay-and-applicant-inaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2017/malagasy-national-denied-residence-based-on-imminent-marriage-due-to-illegal-stay-and-applicant-inaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2017/malagasy-national-denied-residence-based-on-imminent-marriage-due-to-illegal-stay-and-applicant-inaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2017/malagasy-national-denied-residence-based-on-imminent-marriage-due-to-illegal-stay-and-applicant-inaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2017/malagasy-national-denied-residence-based-on-imminent-marriage-due-to-illegal-stay-and-applicant-inaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2016/kosovar-national-expulsion-due-to-criminal-record-and-social-reliance-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2016/kosovar-national-expulsion-due-to-criminal-record-and-social-reliance-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2016/kosovar-national-expulsion-due-to-criminal-record-and-social-reliance-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2016/kosovar-national-expulsion-due-to-criminal-record-and-social-reliance-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2016/kosovar-national-expulsion-due-to-criminal-record-and-social-reliance-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2016/kosovar-national-expulsion-due-to-criminal-record-and-social-reliance-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2015/taxpayer-appeal-dismissed-for-failure-to-pay-cost-advances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2015/taxpayer-appeal-dismissed-for-failure-to-pay-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2015/taxpayer-appeal-dismissed-for-failure-to-pay-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2015/taxpayer-appeal-dismissed-for-failure-to-pay-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2015/taxpayer-appeal-dismissed-for-failure-to-pay-cost-advances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2015/taxpayer-appeal-dismissed-for-failure-to-pay-cost-advances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2014/peruvian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2014/peruvian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2014/peruvian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2014/peruvian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2014/peruvian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2014/peruvian-national-s-appeal-against-residence-permit-non-renewal-and-expulsion-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2013/residence-permit-extension-refusal-due-to-premature-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2013/residence-permit-extension-refusal-due-to-premature-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2013/residence-permit-extension-refusal-due-to-premature-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2013/residence-permit-extension-refusal-due-to-premature-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2013/residence-permit-extension-refusal-due-to-premature-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2013/residence-permit-extension-refusal-due-to-premature-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2012/egyptian-national-v-residence-permit-denial-based-on-abusive-marriage-and-persecution-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2012/egyptian-national-v-residence-permit-denial-based-on-abusive-marriage-and-persecution-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2012/egyptian-national-v-residence-permit-denial-based-on-abusive-marriage-and-persecution-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2012/egyptian-national-v-residence-permit-denial-based-on-abusive-marriage-and-persecution-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2012/egyptian-national-v-residence-permit-denial-based-on-abusive-marriage-and-persecution-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2012/egyptian-national-v-residence-permit-denial-based-on-abusive-marriage-and-persecution-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2011/student-appeal-on-supervisor-change-and-study-restructuring-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2011/student-appeal-on-supervisor-change-and-study-restructuring-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2011/student-appeal-on-supervisor-change-and-study-restructuring-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2011/student-appeal-on-supervisor-change-and-study-restructuring-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2011/student-appeal-on-supervisor-change-and-study-restructuring-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2011/student-appeal-on-supervisor-change-and-study-restructuring-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2010/mooring-authorization-withdrawal-inadmissibility-for-insufficient-substantiation-of-cantonal-law-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2010/mooring-authorization-withdrawal-inadmissibility-for-insufficient-substantiation-of-cantonal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2010/mooring-authorization-withdrawal-inadmissibility-for-insufficient-substantiation-of-cantonal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2010/mooring-authorization-withdrawal-inadmissibility-for-insufficient-substantiation-of-cantonal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2010/mooring-authorization-withdrawal-inadmissibility-for-insufficient-substantiation-of-cantonal-law-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2010/mooring-authorization-withdrawal-inadmissibility-for-insufficient-substantiation-of-cantonal-law-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2009/transport-company-s-appeal-dismissed-for-untimely-correction-of-defective-filing-of-lsva-liability-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2009/transport-company-s-appeal-dismissed-for-untimely-correction-of-defective-filing-of-lsva-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2009/transport-company-s-appeal-dismissed-for-untimely-correction-of-defective-filing-of-lsva-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2009/transport-company-s-appeal-dismissed-for-untimely-correction-of-defective-filing-of-lsva-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2009/transport-company-s-appeal-dismissed-for-untimely-correction-of-defective-filing-of-lsva-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2009/transport-company-s-appeal-dismissed-for-untimely-correction-of-defective-filing-of-lsva-liability-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2008/federal-supreme-court-upholds-detention-for-removal-of-non-complying-angolan-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2008/federal-supreme-court-upholds-detention-for-removal-of-non-complying-angolan-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2008/federal-supreme-court-upholds-detention-for-removal-of-non-complying-angolan-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2008/federal-supreme-court-upholds-detention-for-removal-of-non-complying-angolan-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2008/federal-supreme-court-upholds-detention-for-removal-of-non-complying-angolan-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2008/federal-supreme-court-upholds-detention-for-removal-of-non-complying-angolan-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_193-2007/asylum-seeker-s-residence-permit-refusal-following-short-lived-marriage-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2007/asylum-seeker-s-residence-permit-refusal-following-short-lived-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_193-2007/asylum-seeker-s-residence-permit-refusal-following-short-lived-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_193-2007/asylum-seeker-s-residence-permit-refusal-following-short-lived-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_193-2007/asylum-seeker-s-residence-permit-refusal-following-short-lived-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_193-2007/asylum-seeker-s-residence-permit-refusal-following-short-lived-marriage-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-marriage-due-to-cessation-of-cohabitation-and-lack-of-serious-personal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-marriage-due-to-cessation-of-cohabitation-and-lack-of-serious-personal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-marriage-due-to-cessation-of-cohabitation-and-lack-of-serious-personal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-marriage-due-to-cessation-of-cohabitation-and-lack-of-serious-personal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-marriage-due-to-cessation-of-cohabitation-and-lack-of-serious-personal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2024/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-marriage-due-to-cessation-of-cohabitation-and-lack-of-serious-personal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2023/supreme-court-dismisses-appeal-on-provisional-measures-for-outdoor-terrace-license</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2023/supreme-court-dismisses-appeal-on-provisional-measures-for-outdoor-terrace-license"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2023/supreme-court-dismisses-appeal-on-provisional-measures-for-outdoor-terrace-license"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2023/supreme-court-dismisses-appeal-on-provisional-measures-for-outdoor-terrace-license"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2023/supreme-court-dismisses-appeal-on-provisional-measures-for-outdoor-terrace-license"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2023/supreme-court-dismisses-appeal-on-provisional-measures-for-outdoor-terrace-license"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2022/swiss-federal-supreme-court-upholds-denial-of-border-zone-traffic-scheme-admission-for-inadequate-operational-substance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2022/swiss-federal-supreme-court-upholds-denial-of-border-zone-traffic-scheme-admission-for-inadequate-operational-substance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2022/swiss-federal-supreme-court-upholds-denial-of-border-zone-traffic-scheme-admission-for-inadequate-operational-substance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2022/swiss-federal-supreme-court-upholds-denial-of-border-zone-traffic-scheme-admission-for-inadequate-operational-substance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2022/swiss-federal-supreme-court-upholds-denial-of-border-zone-traffic-scheme-admission-for-inadequate-operational-substance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2022/swiss-federal-supreme-court-upholds-denial-of-border-zone-traffic-scheme-admission-for-inadequate-operational-substance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2021/family-residence-permit-party-compensation-rate-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2021/family-residence-permit-party-compensation-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2021/family-residence-permit-party-compensation-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2021/family-residence-permit-party-compensation-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2021/family-residence-permit-party-compensation-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2021/family-residence-permit-party-compensation-rate-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2020/italian-national-s-revoked-residence-permit-upheld-despite-past-minor-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2020/italian-national-s-revoked-residence-permit-upheld-despite-past-minor-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2020/italian-national-s-revoked-residence-permit-upheld-despite-past-minor-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2020/italian-national-s-revoked-residence-permit-upheld-despite-past-minor-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2020/italian-national-s-revoked-residence-permit-upheld-despite-past-minor-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2020/italian-national-s-revoked-residence-permit-upheld-despite-past-minor-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2019/finma-v-former-general-counsel-failure-to-report-suspicious-transactions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2019/finma-v-former-general-counsel-failure-to-report-suspicious-transactions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2019/finma-v-former-general-counsel-failure-to-report-suspicious-transactions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2019/finma-v-former-general-counsel-failure-to-report-suspicious-transactions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2019/finma-v-former-general-counsel-failure-to-report-suspicious-transactions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2019/finma-v-former-general-counsel-failure-to-report-suspicious-transactions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2018/swiss-company-appeal-against-administrative-assistance-to-france-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2018/swiss-company-appeal-against-administrative-assistance-to-france-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2018/swiss-company-appeal-against-administrative-assistance-to-france-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2018/swiss-company-appeal-against-administrative-assistance-to-france-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2018/swiss-company-appeal-against-administrative-assistance-to-france-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2018/swiss-company-appeal-against-administrative-assistance-to-france-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2017/turkish-national-residency-permit-denial-due-to-sham-marriage-article-3-echr-claim-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2017/turkish-national-residency-permit-denial-due-to-sham-marriage-article-3-echr-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2017/turkish-national-residency-permit-denial-due-to-sham-marriage-article-3-echr-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2017/turkish-national-residency-permit-denial-due-to-sham-marriage-article-3-echr-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2017/turkish-national-residency-permit-denial-due-to-sham-marriage-article-3-echr-claim-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2017/turkish-national-residency-permit-denial-due-to-sham-marriage-article-3-echr-claim-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2016/claimant-s-challenge-to-medical-file-access-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2016/claimant-s-challenge-to-medical-file-access-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2016/claimant-s-challenge-to-medical-file-access-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2016/claimant-s-challenge-to-medical-file-access-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2016/claimant-s-challenge-to-medical-file-access-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2016/claimant-s-challenge-to-medical-file-access-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2015/cantonal-liability-for-unclaimed-pension-payouts-barred-by-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2015/cantonal-liability-for-unclaimed-pension-payouts-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2015/cantonal-liability-for-unclaimed-pension-payouts-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2015/cantonal-liability-for-unclaimed-pension-payouts-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2015/cantonal-liability-for-unclaimed-pension-payouts-barred-by-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2015/cantonal-liability-for-unclaimed-pension-payouts-barred-by-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2014/turkish-citizen-s-asylum-and-residency-appeal-denied-by-swiss-federal-supreme-court-over-adult-son-relationship-exclusions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2014/turkish-citizen-s-asylum-and-residency-appeal-denied-by-swiss-federal-supreme-court-over-adult-son-relationship-exclusions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2014/turkish-citizen-s-asylum-and-residency-appeal-denied-by-swiss-federal-supreme-court-over-adult-son-relationship-exclusions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2014/turkish-citizen-s-asylum-and-residency-appeal-denied-by-swiss-federal-supreme-court-over-adult-son-relationship-exclusions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2014/turkish-citizen-s-asylum-and-residency-appeal-denied-by-swiss-federal-supreme-court-over-adult-son-relationship-exclusions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2014/turkish-citizen-s-asylum-and-residency-appeal-denied-by-swiss-federal-supreme-court-over-adult-son-relationship-exclusions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2012/football-club-v-municipality-sports-field-usage-fee-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2012/football-club-v-municipality-sports-field-usage-fee-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2012/football-club-v-municipality-sports-field-usage-fee-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2012/football-club-v-municipality-sports-field-usage-fee-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2012/football-club-v-municipality-sports-field-usage-fee-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2012/football-club-v-municipality-sports-field-usage-fee-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2011/moroccan-national-v-switzerland-revocation-of-settlement-permit-due-to-drug-trafficking-and-counterfeiting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2011/moroccan-national-v-switzerland-revocation-of-settlement-permit-due-to-drug-trafficking-and-counterfeiting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2011/moroccan-national-v-switzerland-revocation-of-settlement-permit-due-to-drug-trafficking-and-counterfeiting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2011/moroccan-national-v-switzerland-revocation-of-settlement-permit-due-to-drug-trafficking-and-counterfeiting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2011/moroccan-national-v-switzerland-revocation-of-settlement-permit-due-to-drug-trafficking-and-counterfeiting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2011/moroccan-national-v-switzerland-revocation-of-settlement-permit-due-to-drug-trafficking-and-counterfeiting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2010/appeal-on-residence-permit-withdrawn-due-to-appellant-s-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2010/appeal-on-residence-permit-withdrawn-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2010/appeal-on-residence-permit-withdrawn-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2010/appeal-on-residence-permit-withdrawn-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2010/appeal-on-residence-permit-withdrawn-due-to-appellant-s-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2010/appeal-on-residence-permit-withdrawn-due-to-appellant-s-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2009/foreign-national-detention-upheld-despite-nationality-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2009/foreign-national-detention-upheld-despite-nationality-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2009/foreign-national-detention-upheld-despite-nationality-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2009/foreign-national-detention-upheld-despite-nationality-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2009/foreign-national-detention-upheld-despite-nationality-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2009/foreign-national-detention-upheld-despite-nationality-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2008/asylum-seeker-detention-authorization-upheld-on-failure-to-depart</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2008/asylum-seeker-detention-authorization-upheld-on-failure-to-depart"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2008/asylum-seeker-detention-authorization-upheld-on-failure-to-depart"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2008/asylum-seeker-detention-authorization-upheld-on-failure-to-depart"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2008/asylum-seeker-detention-authorization-upheld-on-failure-to-depart"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2008/asylum-seeker-detention-authorization-upheld-on-failure-to-depart"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_192-2007/taxpayer-appeal-of-futile-legal-aid-denial-in-tax-evasion-case-involving-ponzi-scheme-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2007/taxpayer-appeal-of-futile-legal-aid-denial-in-tax-evasion-case-involving-ponzi-scheme-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_192-2007/taxpayer-appeal-of-futile-legal-aid-denial-in-tax-evasion-case-involving-ponzi-scheme-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_192-2007/taxpayer-appeal-of-futile-legal-aid-denial-in-tax-evasion-case-involving-ponzi-scheme-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_192-2007/taxpayer-appeal-of-futile-legal-aid-denial-in-tax-evasion-case-involving-ponzi-scheme-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_192-2007/taxpayer-appeal-of-futile-legal-aid-denial-in-tax-evasion-case-involving-ponzi-scheme-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2026/inadmissibility-of-appeal-for-lack-of-current-legal-interest-after-lower-court-annulled-challenged-decision-upon-revision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2026/inadmissibility-of-appeal-for-lack-of-current-legal-interest-after-lower-court-annulled-challenged-decision-upon-revision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2026/inadmissibility-of-appeal-for-lack-of-current-legal-interest-after-lower-court-annulled-challenged-decision-upon-revision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2026/inadmissibility-of-appeal-for-lack-of-current-legal-interest-after-lower-court-annulled-challenged-decision-upon-revision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2026/inadmissibility-of-appeal-for-lack-of-current-legal-interest-after-lower-court-annulled-challenged-decision-upon-revision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2026/inadmissibility-of-appeal-for-lack-of-current-legal-interest-after-lower-court-annulled-challenged-decision-upon-revision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2024/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-based-on-debt-and-integration-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2024/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-based-on-debt-and-integration-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2024/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-based-on-debt-and-integration-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2024/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-based-on-debt-and-integration-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2024/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-based-on-debt-and-integration-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2024/swiss-federal-supreme-court-upholds-expulsion-of-long-term-resident-based-on-debt-and-integration-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2023/appeal-regarding-interim-measures-against-new-ulm-operating-rules-dismissed-due-to-incomplete-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2023/appeal-regarding-interim-measures-against-new-ulm-operating-rules-dismissed-due-to-incomplete-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2023/appeal-regarding-interim-measures-against-new-ulm-operating-rules-dismissed-due-to-incomplete-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2023/appeal-regarding-interim-measures-against-new-ulm-operating-rules-dismissed-due-to-incomplete-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2023/appeal-regarding-interim-measures-against-new-ulm-operating-rules-dismissed-due-to-incomplete-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2023/appeal-regarding-interim-measures-against-new-ulm-operating-rules-dismissed-due-to-incomplete-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2022/swiss-federal-supreme-court-dismisses-appeal-on-mechanically-separated-meat-labeling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2022/swiss-federal-supreme-court-dismisses-appeal-on-mechanically-separated-meat-labeling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2022/swiss-federal-supreme-court-dismisses-appeal-on-mechanically-separated-meat-labeling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2022/swiss-federal-supreme-court-dismisses-appeal-on-mechanically-separated-meat-labeling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2022/swiss-federal-supreme-court-dismisses-appeal-on-mechanically-separated-meat-labeling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2022/swiss-federal-supreme-court-dismisses-appeal-on-mechanically-separated-meat-labeling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2021/tax-remission-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2021/tax-remission-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2021/tax-remission-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2021/tax-remission-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2021/tax-remission-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2021/tax-remission-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2020/taxpayers-v-tax-administration-timeliness-of-appeal-and-restitution-in-integrum</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2020/taxpayers-v-tax-administration-timeliness-of-appeal-and-restitution-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2020/taxpayers-v-tax-administration-timeliness-of-appeal-and-restitution-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2020/taxpayers-v-tax-administration-timeliness-of-appeal-and-restitution-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2020/taxpayers-v-tax-administration-timeliness-of-appeal-and-restitution-in-integrum"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2020/taxpayers-v-tax-administration-timeliness-of-appeal-and-restitution-in-integrum"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2019/mother-v-school-board-on-school-transport-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2019/mother-v-school-board-on-school-transport-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2019/mother-v-school-board-on-school-transport-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2019/mother-v-school-board-on-school-transport-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2019/mother-v-school-board-on-school-transport-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2019/mother-v-school-board-on-school-transport-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2018/tax-debtor-s-request-for-reconsideration-of-customs-decisions-rejected-on-grounds-of-litis-pendence-and-unsubstantiated-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2018/tax-debtor-s-request-for-reconsideration-of-customs-decisions-rejected-on-grounds-of-litis-pendence-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2018/tax-debtor-s-request-for-reconsideration-of-customs-decisions-rejected-on-grounds-of-litis-pendence-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2018/tax-debtor-s-request-for-reconsideration-of-customs-decisions-rejected-on-grounds-of-litis-pendence-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2018/tax-debtor-s-request-for-reconsideration-of-customs-decisions-rejected-on-grounds-of-litis-pendence-and-unsubstantiated-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2018/tax-debtor-s-request-for-reconsideration-of-customs-decisions-rejected-on-grounds-of-litis-pendence-and-unsubstantiated-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2017/indian-national-v-revocation-of-residence-permit-appeal-deadline-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2017/indian-national-v-revocation-of-residence-permit-appeal-deadline-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2017/indian-national-v-revocation-of-residence-permit-appeal-deadline-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2017/indian-national-v-revocation-of-residence-permit-appeal-deadline-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2017/indian-national-v-revocation-of-residence-permit-appeal-deadline-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2017/indian-national-v-revocation-of-residence-permit-appeal-deadline-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2016/confiscation-of-weapons-and-formal-requirements-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2016/confiscation-of-weapons-and-formal-requirements-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2016/confiscation-of-weapons-and-formal-requirements-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2016/confiscation-of-weapons-and-formal-requirements-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2016/confiscation-of-weapons-and-formal-requirements-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2016/confiscation-of-weapons-and-formal-requirements-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2015/french-national-expulsion-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2015/french-national-expulsion-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2015/french-national-expulsion-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2015/french-national-expulsion-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2015/french-national-expulsion-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2015/french-national-expulsion-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2013/tax-assessment-challenge-regarding-extraordinary-income-and-cantonal-tax-court-composition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2013/tax-assessment-challenge-regarding-extraordinary-income-and-cantonal-tax-court-composition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2013/tax-assessment-challenge-regarding-extraordinary-income-and-cantonal-tax-court-composition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2013/tax-assessment-challenge-regarding-extraordinary-income-and-cantonal-tax-court-composition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2013/tax-assessment-challenge-regarding-extraordinary-income-and-cantonal-tax-court-composition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2013/tax-assessment-challenge-regarding-extraordinary-income-and-cantonal-tax-court-composition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2012/serbian-national-v-swiss-authorities-denial-of-family-reunification-for-adult-child-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2012/serbian-national-v-swiss-authorities-denial-of-family-reunification-for-adult-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2012/serbian-national-v-swiss-authorities-denial-of-family-reunification-for-adult-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2012/serbian-national-v-swiss-authorities-denial-of-family-reunification-for-adult-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2012/serbian-national-v-swiss-authorities-denial-of-family-reunification-for-adult-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2012/serbian-national-v-swiss-authorities-denial-of-family-reunification-for-adult-child-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2011/taxpayer-appeal-on-allocation-of-advance-maintenance-payments-inadmissible-due-to-lack-of-protected-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2011/taxpayer-appeal-on-allocation-of-advance-maintenance-payments-inadmissible-due-to-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2011/taxpayer-appeal-on-allocation-of-advance-maintenance-payments-inadmissible-due-to-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2011/taxpayer-appeal-on-allocation-of-advance-maintenance-payments-inadmissible-due-to-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2011/taxpayer-appeal-on-allocation-of-advance-maintenance-payments-inadmissible-due-to-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2011/taxpayer-appeal-on-allocation-of-advance-maintenance-payments-inadmissible-due-to-lack-of-protected-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2010/cameroonian-national-v-switzerland-detention-pending-removal-upheld-despite-asylum-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2010/cameroonian-national-v-switzerland-detention-pending-removal-upheld-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2010/cameroonian-national-v-switzerland-detention-pending-removal-upheld-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2010/cameroonian-national-v-switzerland-detention-pending-removal-upheld-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2010/cameroonian-national-v-switzerland-detention-pending-removal-upheld-despite-asylum-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2010/cameroonian-national-v-switzerland-detention-pending-removal-upheld-despite-asylum-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2009/timeliness-of-appeal-bars-review-of-waste-fee-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2009/timeliness-of-appeal-bars-review-of-waste-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2009/timeliness-of-appeal-bars-review-of-waste-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2009/timeliness-of-appeal-bars-review-of-waste-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2009/timeliness-of-appeal-bars-review-of-waste-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2009/timeliness-of-appeal-bars-review-of-waste-fee-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2008/physician-trustworthiness-violation-bars-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2008/physician-trustworthiness-violation-bars-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2008/physician-trustworthiness-violation-bars-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2008/physician-trustworthiness-violation-bars-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2008/physician-trustworthiness-violation-bars-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2008/physician-trustworthiness-violation-bars-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_191-2007/german-sole-proprietor-v-federal-tax-administration-compensatory-interest-on-vat-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2007/german-sole-proprietor-v-federal-tax-administration-compensatory-interest-on-vat-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_191-2007/german-sole-proprietor-v-federal-tax-administration-compensatory-interest-on-vat-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_191-2007/german-sole-proprietor-v-federal-tax-administration-compensatory-interest-on-vat-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_191-2007/german-sole-proprietor-v-federal-tax-administration-compensatory-interest-on-vat-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_191-2007/german-sole-proprietor-v-federal-tax-administration-compensatory-interest-on-vat-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-lived-marriage-dissolved-by-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-lived-marriage-dissolved-by-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-lived-marriage-dissolved-by-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-lived-marriage-dissolved-by-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-lived-marriage-dissolved-by-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2024/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-after-short-lived-marriage-dissolved-by-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2023/helicopter-owner-v-foca-provisional-measures-appeal-on-airfield-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2023/helicopter-owner-v-foca-provisional-measures-appeal-on-airfield-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2023/helicopter-owner-v-foca-provisional-measures-appeal-on-airfield-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2023/helicopter-owner-v-foca-provisional-measures-appeal-on-airfield-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2023/helicopter-owner-v-foca-provisional-measures-appeal-on-airfield-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2023/helicopter-owner-v-foca-provisional-measures-appeal-on-airfield-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2022/a-sa-v-cantonal-department-of-finance-and-health-rent-allowance-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2022/a-sa-v-cantonal-department-of-finance-and-health-rent-allowance-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2022/a-sa-v-cantonal-department-of-finance-and-health-rent-allowance-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2022/a-sa-v-cantonal-department-of-finance-and-health-rent-allowance-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2022/a-sa-v-cantonal-department-of-finance-and-health-rent-allowance-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2022/a-sa-v-cantonal-department-of-finance-and-health-rent-allowance-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2021/taxpayer-appeal-dismissed-for-failure-to-address-timeliness-of-claim-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2021/taxpayer-appeal-dismissed-for-failure-to-address-timeliness-of-claim-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2021/taxpayer-appeal-dismissed-for-failure-to-address-timeliness-of-claim-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2021/taxpayer-appeal-dismissed-for-failure-to-address-timeliness-of-claim-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2021/taxpayer-appeal-dismissed-for-failure-to-address-timeliness-of-claim-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2021/taxpayer-appeal-dismissed-for-failure-to-address-timeliness-of-claim-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2020/inheritance-tax-domicile-dispute-geneva-vs-madrid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2020/inheritance-tax-domicile-dispute-geneva-vs-madrid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2020/inheritance-tax-domicile-dispute-geneva-vs-madrid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2020/inheritance-tax-domicile-dispute-geneva-vs-madrid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2020/inheritance-tax-domicile-dispute-geneva-vs-madrid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2020/inheritance-tax-domicile-dispute-geneva-vs-madrid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2019/tax-assessment-of-severance-payment-and-share-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2019/tax-assessment-of-severance-payment-and-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2019/tax-assessment-of-severance-payment-and-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2019/tax-assessment-of-severance-payment-and-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2019/tax-assessment-of-severance-payment-and-share-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2019/tax-assessment-of-severance-payment-and-share-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2017/federal-supreme-court-ruling-on-faie-authorization-requirements-for-interfamily-property-transfers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2017/federal-supreme-court-ruling-on-faie-authorization-requirements-for-interfamily-property-transfers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2017/federal-supreme-court-ruling-on-faie-authorization-requirements-for-interfamily-property-transfers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2017/federal-supreme-court-ruling-on-faie-authorization-requirements-for-interfamily-property-transfers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2017/federal-supreme-court-ruling-on-faie-authorization-requirements-for-interfamily-property-transfers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2017/federal-supreme-court-ruling-on-faie-authorization-requirements-for-interfamily-property-transfers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2015/federal-supreme-court-vat-calculation-and-double-counting-of-refunded-credit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2015/federal-supreme-court-vat-calculation-and-double-counting-of-refunded-credit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2015/federal-supreme-court-vat-calculation-and-double-counting-of-refunded-credit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2015/federal-supreme-court-vat-calculation-and-double-counting-of-refunded-credit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2015/federal-supreme-court-vat-calculation-and-double-counting-of-refunded-credit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2015/federal-supreme-court-vat-calculation-and-double-counting-of-refunded-credit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2014/withdrawal-of-appeal-against-grant-of-tax-information-exchange-to-the-us</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2014/withdrawal-of-appeal-against-grant-of-tax-information-exchange-to-the-us"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2014/withdrawal-of-appeal-against-grant-of-tax-information-exchange-to-the-us"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2014/withdrawal-of-appeal-against-grant-of-tax-information-exchange-to-the-us"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2014/withdrawal-of-appeal-against-grant-of-tax-information-exchange-to-the-us"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2014/withdrawal-of-appeal-against-grant-of-tax-information-exchange-to-the-us"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2013/vat-appeal-dismissed-due-to-unpaid-procedural-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2013/vat-appeal-dismissed-due-to-unpaid-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2013/vat-appeal-dismissed-due-to-unpaid-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2013/vat-appeal-dismissed-due-to-unpaid-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2013/vat-appeal-dismissed-due-to-unpaid-procedural-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2013/vat-appeal-dismissed-due-to-unpaid-procedural-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2012/inadmissibility-of-appeal-regarding-disciplinary-fine-for-procedural-violations-in-taxation-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2012/inadmissibility-of-appeal-regarding-disciplinary-fine-for-procedural-violations-in-taxation-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2012/inadmissibility-of-appeal-regarding-disciplinary-fine-for-procedural-violations-in-taxation-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2012/inadmissibility-of-appeal-regarding-disciplinary-fine-for-procedural-violations-in-taxation-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2012/inadmissibility-of-appeal-regarding-disciplinary-fine-for-procedural-violations-in-taxation-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2012/inadmissibility-of-appeal-regarding-disciplinary-fine-for-procedural-violations-in-taxation-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2011/brazilian-national-v-switzerland-residence-permit-renewal-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2011/brazilian-national-v-switzerland-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2011/brazilian-national-v-switzerland-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2011/brazilian-national-v-switzerland-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2011/brazilian-national-v-switzerland-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2011/brazilian-national-v-switzerland-residence-permit-renewal-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2009/federal-supreme-court-dismisses-challenge-to-ubi-ruling-on-poll-reporting-accuracy-and-complainant-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2009/federal-supreme-court-dismisses-challenge-to-ubi-ruling-on-poll-reporting-accuracy-and-complainant-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2009/federal-supreme-court-dismisses-challenge-to-ubi-ruling-on-poll-reporting-accuracy-and-complainant-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2009/federal-supreme-court-dismisses-challenge-to-ubi-ruling-on-poll-reporting-accuracy-and-complainant-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2009/federal-supreme-court-dismisses-challenge-to-ubi-ruling-on-poll-reporting-accuracy-and-complainant-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2009/federal-supreme-court-dismisses-challenge-to-ubi-ruling-on-poll-reporting-accuracy-and-complainant-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2008/serbian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2008/serbian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2008/serbian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2008/serbian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2008/serbian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2008/serbian-national-v-switzerland-non-renewal-of-residence-permit-due-to-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_190-2007/taxpayer-appeal-for-military-service-exemption-tax-based-on-aggravated-pre-existing-injury-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2007/taxpayer-appeal-for-military-service-exemption-tax-based-on-aggravated-pre-existing-injury-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_190-2007/taxpayer-appeal-for-military-service-exemption-tax-based-on-aggravated-pre-existing-injury-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_190-2007/taxpayer-appeal-for-military-service-exemption-tax-based-on-aggravated-pre-existing-injury-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_190-2007/taxpayer-appeal-for-military-service-exemption-tax-based-on-aggravated-pre-existing-injury-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_190-2007/taxpayer-appeal-for-military-service-exemption-tax-based-on-aggravated-pre-existing-injury-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2024/student-exclusion-and-untimely-appeal-against-university-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2024/student-exclusion-and-untimely-appeal-against-university-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2024/student-exclusion-and-untimely-appeal-against-university-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2024/student-exclusion-and-untimely-appeal-against-university-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2024/student-exclusion-and-untimely-appeal-against-university-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2024/student-exclusion-and-untimely-appeal-against-university-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2023/revocation-of-settlement-permit-over-debt-overturned-due-to-long-term-integration-and-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2023/revocation-of-settlement-permit-over-debt-overturned-due-to-long-term-integration-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2023/revocation-of-settlement-permit-over-debt-overturned-due-to-long-term-integration-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2023/revocation-of-settlement-permit-over-debt-overturned-due-to-long-term-integration-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2023/revocation-of-settlement-permit-over-debt-overturned-due-to-long-term-integration-and-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2023/revocation-of-settlement-permit-over-debt-overturned-due-to-long-term-integration-and-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2022/search-of-intimate-area-by-customs-officers-and-right-to-compensation-for-unlawful-body-search</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2022/search-of-intimate-area-by-customs-officers-and-right-to-compensation-for-unlawful-body-search"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2022/search-of-intimate-area-by-customs-officers-and-right-to-compensation-for-unlawful-body-search"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2022/search-of-intimate-area-by-customs-officers-and-right-to-compensation-for-unlawful-body-search"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2022/search-of-intimate-area-by-customs-officers-and-right-to-compensation-for-unlawful-body-search"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2022/search-of-intimate-area-by-customs-officers-and-right-to-compensation-for-unlawful-body-search"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2021/brazilian-mother-and-italian-son-v-right-of-residence-under-fma-following-father-s-non-fma-status-and-departure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2021/brazilian-mother-and-italian-son-v-right-of-residence-under-fma-following-father-s-non-fma-status-and-departure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2021/brazilian-mother-and-italian-son-v-right-of-residence-under-fma-following-father-s-non-fma-status-and-departure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2021/brazilian-mother-and-italian-son-v-right-of-residence-under-fma-following-father-s-non-fma-status-and-departure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2021/brazilian-mother-and-italian-son-v-right-of-residence-under-fma-following-father-s-non-fma-status-and-departure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2021/brazilian-mother-and-italian-son-v-right-of-residence-under-fma-following-father-s-non-fma-status-and-departure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2020/taxpayer-appeal-regarding-real-estate-capital-gains-tax-assessment-and-refusal-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2020/taxpayer-appeal-regarding-real-estate-capital-gains-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2020/taxpayer-appeal-regarding-real-estate-capital-gains-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2020/taxpayer-appeal-regarding-real-estate-capital-gains-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2020/taxpayer-appeal-regarding-real-estate-capital-gains-tax-assessment-and-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2020/taxpayer-appeal-regarding-real-estate-capital-gains-tax-assessment-and-refusal-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2019/revocation-of-permanent-residency-and-expulsion-for-attempted-homicide-convict</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2019/revocation-of-permanent-residency-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2019/revocation-of-permanent-residency-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2019/revocation-of-permanent-residency-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2019/revocation-of-permanent-residency-and-expulsion-for-attempted-homicide-convict"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2019/revocation-of-permanent-residency-and-expulsion-for-attempted-homicide-convict"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2018/company-v-canton-appealability-of-denial-of-suspensive-effect-in-procurement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2018/company-v-canton-appealability-of-denial-of-suspensive-effect-in-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2018/company-v-canton-appealability-of-denial-of-suspensive-effect-in-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2018/company-v-canton-appealability-of-denial-of-suspensive-effect-in-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2018/company-v-canton-appealability-of-denial-of-suspensive-effect-in-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2018/company-v-canton-appealability-of-denial-of-suspensive-effect-in-procurement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2017/turkish-family-permit-revocation-due-to-prolonged-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2017/turkish-family-permit-revocation-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2017/turkish-family-permit-revocation-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2017/turkish-family-permit-revocation-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2017/turkish-family-permit-revocation-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2017/turkish-family-permit-revocation-due-to-prolonged-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2016/claimant-s-appeal-on-rejection-of-disqualification-motion-against-judge-regarding-legal-aid-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2016/claimant-s-appeal-on-rejection-of-disqualification-motion-against-judge-regarding-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2016/claimant-s-appeal-on-rejection-of-disqualification-motion-against-judge-regarding-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2016/claimant-s-appeal-on-rejection-of-disqualification-motion-against-judge-regarding-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2016/claimant-s-appeal-on-rejection-of-disqualification-motion-against-judge-regarding-legal-aid-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2016/claimant-s-appeal-on-rejection-of-disqualification-motion-against-judge-regarding-legal-aid-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2015/federal-supreme-court-referral-on-advance-cost-payment-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2015/federal-supreme-court-referral-on-advance-cost-payment-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2015/federal-supreme-court-referral-on-advance-cost-payment-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2015/federal-supreme-court-referral-on-advance-cost-payment-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2015/federal-supreme-court-referral-on-advance-cost-payment-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2015/federal-supreme-court-referral-on-advance-cost-payment-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2014/brazilian-national-s-appeal-on-free-legal-aid-denied-due-to-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2014/brazilian-national-s-appeal-on-free-legal-aid-denied-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2014/brazilian-national-s-appeal-on-free-legal-aid-denied-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2014/brazilian-national-s-appeal-on-free-legal-aid-denied-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2014/brazilian-national-s-appeal-on-free-legal-aid-denied-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2014/brazilian-national-s-appeal-on-free-legal-aid-denied-due-to-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2013/nigerian-national-v-swiss-cantonal-court-on-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2013/nigerian-national-v-swiss-cantonal-court-on-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2013/nigerian-national-v-swiss-cantonal-court-on-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2013/nigerian-national-v-swiss-cantonal-court-on-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2013/nigerian-national-v-swiss-cantonal-court-on-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2013/nigerian-national-v-swiss-cantonal-court-on-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2012/termination-of-perpetual-residence-permit-due-to-prolonged-absence-and-criminal-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2012/termination-of-perpetual-residence-permit-due-to-prolonged-absence-and-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2012/termination-of-perpetual-residence-permit-due-to-prolonged-absence-and-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2012/termination-of-perpetual-residence-permit-due-to-prolonged-absence-and-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2012/termination-of-perpetual-residence-permit-due-to-prolonged-absence-and-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2012/termination-of-perpetual-residence-permit-due-to-prolonged-absence-and-criminal-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2011/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2011/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2011/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2011/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2011/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2011/revocation-of-settlement-permit-for-serious-criminal-offenses-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2010/carpenter-v-federal-administrative-court-input-tax-deduction-after-method-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2010/carpenter-v-federal-administrative-court-input-tax-deduction-after-method-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2010/carpenter-v-federal-administrative-court-input-tax-deduction-after-method-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2010/carpenter-v-federal-administrative-court-input-tax-deduction-after-method-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2010/carpenter-v-federal-administrative-court-input-tax-deduction-after-method-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2010/carpenter-v-federal-administrative-court-input-tax-deduction-after-method-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2009/hearing-aid-manufacturers-settlement-and-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2009/hearing-aid-manufacturers-settlement-and-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2009/hearing-aid-manufacturers-settlement-and-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2009/hearing-aid-manufacturers-settlement-and-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2009/hearing-aid-manufacturers-settlement-and-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2009/hearing-aid-manufacturers-settlement-and-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2008/russian-national-residence-permit-revocation-upheld-after-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2008/russian-national-residence-permit-revocation-upheld-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2008/russian-national-residence-permit-revocation-upheld-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2008/russian-national-residence-permit-revocation-upheld-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2008/russian-national-residence-permit-revocation-upheld-after-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2008/russian-national-residence-permit-revocation-upheld-after-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_19-2007/algerian-national-s-detention-upheld-to-enforce-deportation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2007/algerian-national-s-detention-upheld-to-enforce-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_19-2007/algerian-national-s-detention-upheld-to-enforce-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_19-2007/algerian-national-s-detention-upheld-to-enforce-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_19-2007/algerian-national-s-detention-upheld-to-enforce-deportation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_19-2007/algerian-national-s-detention-upheld-to-enforce-deportation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2024/swiss-federal-supreme-court-upholds-refusal-of-family-reunification-for-citizen-married-to-convicted-non-eu-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2024/swiss-federal-supreme-court-upholds-refusal-of-family-reunification-for-citizen-married-to-convicted-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2024/swiss-federal-supreme-court-upholds-refusal-of-family-reunification-for-citizen-married-to-convicted-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2024/swiss-federal-supreme-court-upholds-refusal-of-family-reunification-for-citizen-married-to-convicted-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2024/swiss-federal-supreme-court-upholds-refusal-of-family-reunification-for-citizen-married-to-convicted-non-eu-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2024/swiss-federal-supreme-court-upholds-refusal-of-family-reunification-for-citizen-married-to-convicted-non-eu-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2023/nigerian-national-s-appeal-on-study-permit-refusal-and-deportation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2023/nigerian-national-s-appeal-on-study-permit-refusal-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2023/nigerian-national-s-appeal-on-study-permit-refusal-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2023/nigerian-national-s-appeal-on-study-permit-refusal-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2023/nigerian-national-s-appeal-on-study-permit-refusal-and-deportation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2023/nigerian-national-s-appeal-on-study-permit-refusal-and-deportation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2022/sole-proprietorship-v-tax-authority-untimely-vat-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2022/sole-proprietorship-v-tax-authority-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2022/sole-proprietorship-v-tax-authority-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2022/sole-proprietorship-v-tax-authority-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2022/sole-proprietorship-v-tax-authority-untimely-vat-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2022/sole-proprietorship-v-tax-authority-untimely-vat-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2021/hospital-doctor-certificate-issuance-dispute-and-jurisdictional-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2021/hospital-doctor-certificate-issuance-dispute-and-jurisdictional-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2021/hospital-doctor-certificate-issuance-dispute-and-jurisdictional-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2021/hospital-doctor-certificate-issuance-dispute-and-jurisdictional-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2021/hospital-doctor-certificate-issuance-dispute-and-jurisdictional-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2021/hospital-doctor-certificate-issuance-dispute-and-jurisdictional-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2020/tax-appeal-admissibility-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2020/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2020/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2020/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2020/tax-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2020/tax-appeal-admissibility-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2019/appeal-inadmissibility-upheld-against-airr-decision-on-broadcast-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2019/appeal-inadmissibility-upheld-against-airr-decision-on-broadcast-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2019/appeal-inadmissibility-upheld-against-airr-decision-on-broadcast-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2019/appeal-inadmissibility-upheld-against-airr-decision-on-broadcast-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2019/appeal-inadmissibility-upheld-against-airr-decision-on-broadcast-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2019/appeal-inadmissibility-upheld-against-airr-decision-on-broadcast-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2018/somali-national-s-challenge-to-implicit-deportation-order-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2018/somali-national-s-challenge-to-implicit-deportation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2018/somali-national-s-challenge-to-implicit-deportation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2018/somali-national-s-challenge-to-implicit-deportation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2018/somali-national-s-challenge-to-implicit-deportation-order-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2018/somali-national-s-challenge-to-implicit-deportation-order-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2016/taxability-of-bank-debt-write-off-and-commercial-loss-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2016/taxability-of-bank-debt-write-off-and-commercial-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2016/taxability-of-bank-debt-write-off-and-commercial-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2016/taxability-of-bank-debt-write-off-and-commercial-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2016/taxability-of-bank-debt-write-off-and-commercial-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2016/taxability-of-bank-debt-write-off-and-commercial-loss-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2013/turkish-national-s-challenge-to-pro-bono-counsel-compensation-amount</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2013/turkish-national-s-challenge-to-pro-bono-counsel-compensation-amount"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2013/turkish-national-s-challenge-to-pro-bono-counsel-compensation-amount"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2013/turkish-national-s-challenge-to-pro-bono-counsel-compensation-amount"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2013/turkish-national-s-challenge-to-pro-bono-counsel-compensation-amount"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2013/turkish-national-s-challenge-to-pro-bono-counsel-compensation-amount"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2012/public-procurement-award-challenge-inadmissibility-due-to-defective-initial-filing-and-untimely-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2012/public-procurement-award-challenge-inadmissibility-due-to-defective-initial-filing-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2012/public-procurement-award-challenge-inadmissibility-due-to-defective-initial-filing-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2012/public-procurement-award-challenge-inadmissibility-due-to-defective-initial-filing-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2012/public-procurement-award-challenge-inadmissibility-due-to-defective-initial-filing-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2012/public-procurement-award-challenge-inadmissibility-due-to-defective-initial-filing-and-untimely-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2011/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2010/medical-practitioner-s-post-retirement-pension-contribution-tax-deduction-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2010/medical-practitioner-s-post-retirement-pension-contribution-tax-deduction-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2010/medical-practitioner-s-post-retirement-pension-contribution-tax-deduction-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2010/medical-practitioner-s-post-retirement-pension-contribution-tax-deduction-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2010/medical-practitioner-s-post-retirement-pension-contribution-tax-deduction-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2010/medical-practitioner-s-post-retirement-pension-contribution-tax-deduction-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2009/denial-of-educational-grant-to-long-term-doctoral-candidate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2009/denial-of-educational-grant-to-long-term-doctoral-candidate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2009/denial-of-educational-grant-to-long-term-doctoral-candidate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2009/denial-of-educational-grant-to-long-term-doctoral-candidate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2009/denial-of-educational-grant-to-long-term-doctoral-candidate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2009/denial-of-educational-grant-to-long-term-doctoral-candidate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2008/childcare-provider-contract-dispute-with-city-social-department</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2008/childcare-provider-contract-dispute-with-city-social-department"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2008/childcare-provider-contract-dispute-with-city-social-department"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2008/childcare-provider-contract-dispute-with-city-social-department"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2008/childcare-provider-contract-dispute-with-city-social-department"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2008/childcare-provider-contract-dispute-with-city-social-department"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_189-2007/immigration-status-denial-to-bangladeshi-national-following-marital-separation-and-alleged-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2007/immigration-status-denial-to-bangladeshi-national-following-marital-separation-and-alleged-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_189-2007/immigration-status-denial-to-bangladeshi-national-following-marital-separation-and-alleged-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_189-2007/immigration-status-denial-to-bangladeshi-national-following-marital-separation-and-alleged-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_189-2007/immigration-status-denial-to-bangladeshi-national-following-marital-separation-and-alleged-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_189-2007/immigration-status-denial-to-bangladeshi-national-following-marital-separation-and-alleged-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2024/owner-s-appeal-against-mandatory-dog-rehoming-and-ban-rejected-due-to-animal-welfare-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2024/owner-s-appeal-against-mandatory-dog-rehoming-and-ban-rejected-due-to-animal-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2024/owner-s-appeal-against-mandatory-dog-rehoming-and-ban-rejected-due-to-animal-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2024/owner-s-appeal-against-mandatory-dog-rehoming-and-ban-rejected-due-to-animal-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2024/owner-s-appeal-against-mandatory-dog-rehoming-and-ban-rejected-due-to-animal-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2024/owner-s-appeal-against-mandatory-dog-rehoming-and-ban-rejected-due-to-animal-welfare-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2023/swiss-federal-supreme-court-upholds-refusal-to-review-international-tax-assistance-appeal-based-on-established-jurisprudence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2023/swiss-federal-supreme-court-upholds-refusal-to-review-international-tax-assistance-appeal-based-on-established-jurisprudence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2023/swiss-federal-supreme-court-upholds-refusal-to-review-international-tax-assistance-appeal-based-on-established-jurisprudence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2023/swiss-federal-supreme-court-upholds-refusal-to-review-international-tax-assistance-appeal-based-on-established-jurisprudence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2023/swiss-federal-supreme-court-upholds-refusal-to-review-international-tax-assistance-appeal-based-on-established-jurisprudence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2023/swiss-federal-supreme-court-upholds-refusal-to-review-international-tax-assistance-appeal-based-on-established-jurisprudence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2022/taxpayer-appeal-against-canton-and-municipal-taxes-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2022/taxpayer-appeal-against-canton-and-municipal-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2022/taxpayer-appeal-against-canton-and-municipal-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2022/taxpayer-appeal-against-canton-and-municipal-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2022/taxpayer-appeal-against-canton-and-municipal-taxes-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2022/taxpayer-appeal-against-canton-and-municipal-taxes-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2021/federal-supreme-court-dismisses-late-appeal-against-entry-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2021/federal-supreme-court-dismisses-late-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2021/federal-supreme-court-dismisses-late-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2021/federal-supreme-court-dismisses-late-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2021/federal-supreme-court-dismisses-late-appeal-against-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2021/federal-supreme-court-dismisses-late-appeal-against-entry-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2020/algerian-national-s-administrative-detention-upheld-for-non-cooperation-with-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2020/algerian-national-s-administrative-detention-upheld-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2020/algerian-national-s-administrative-detention-upheld-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2020/algerian-national-s-administrative-detention-upheld-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2020/algerian-national-s-administrative-detention-upheld-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2020/algerian-national-s-administrative-detention-upheld-for-non-cooperation-with-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2019/swiss-federal-supreme-court-upholds-expulsion-of-thai-national-convicted-of-human-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2019/swiss-federal-supreme-court-upholds-expulsion-of-thai-national-convicted-of-human-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2019/swiss-federal-supreme-court-upholds-expulsion-of-thai-national-convicted-of-human-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2019/swiss-federal-supreme-court-upholds-expulsion-of-thai-national-convicted-of-human-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2019/swiss-federal-supreme-court-upholds-expulsion-of-thai-national-convicted-of-human-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2019/swiss-federal-supreme-court-upholds-expulsion-of-thai-national-convicted-of-human-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2018/denial-of-legal-aid-in-taxi-license-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2018/denial-of-legal-aid-in-taxi-license-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2018/denial-of-legal-aid-in-taxi-license-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2018/denial-of-legal-aid-in-taxi-license-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2018/denial-of-legal-aid-in-taxi-license-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2018/denial-of-legal-aid-in-taxi-license-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2017/clinic-v-swissmedic-license-suspension-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2017/clinic-v-swissmedic-license-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2017/clinic-v-swissmedic-license-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2017/clinic-v-swissmedic-license-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2017/clinic-v-swissmedic-license-suspension-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2017/clinic-v-swissmedic-license-suspension-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2016/advertising-agency-vat-assessment-appeal-on-service-exchange-with-sports-clubs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2016/advertising-agency-vat-assessment-appeal-on-service-exchange-with-sports-clubs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2016/advertising-agency-vat-assessment-appeal-on-service-exchange-with-sports-clubs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2016/advertising-agency-vat-assessment-appeal-on-service-exchange-with-sports-clubs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2016/advertising-agency-vat-assessment-appeal-on-service-exchange-with-sports-clubs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2016/advertising-agency-vat-assessment-appeal-on-service-exchange-with-sports-clubs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2015/taxpayer-loss-deduction-for-trumpet-cleaning-activity-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2015/taxpayer-loss-deduction-for-trumpet-cleaning-activity-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2015/taxpayer-loss-deduction-for-trumpet-cleaning-activity-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2015/taxpayer-loss-deduction-for-trumpet-cleaning-activity-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2015/taxpayer-loss-deduction-for-trumpet-cleaning-activity-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2015/taxpayer-loss-deduction-for-trumpet-cleaning-activity-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2014/federal-tax-appeal-regarding-estimated-assessment-dismissed-for-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2014/federal-tax-appeal-regarding-estimated-assessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2014/federal-tax-appeal-regarding-estimated-assessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2014/federal-tax-appeal-regarding-estimated-assessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2014/federal-tax-appeal-regarding-estimated-assessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2014/federal-tax-appeal-regarding-estimated-assessment-dismissed-for-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2013/student-exclusion-from-federal-institute-upheld-after-exam-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2013/student-exclusion-from-federal-institute-upheld-after-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2013/student-exclusion-from-federal-institute-upheld-after-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2013/student-exclusion-from-federal-institute-upheld-after-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2013/student-exclusion-from-federal-institute-upheld-after-exam-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2013/student-exclusion-from-federal-institute-upheld-after-exam-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2011/federal-supreme-court-upholds-house-connection-costs-and-electricity-development-contribution-against-landowner</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2011/federal-supreme-court-upholds-house-connection-costs-and-electricity-development-contribution-against-landowner"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2011/federal-supreme-court-upholds-house-connection-costs-and-electricity-development-contribution-against-landowner"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2011/federal-supreme-court-upholds-house-connection-costs-and-electricity-development-contribution-against-landowner"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2011/federal-supreme-court-upholds-house-connection-costs-and-electricity-development-contribution-against-landowner"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2011/federal-supreme-court-upholds-house-connection-costs-and-electricity-development-contribution-against-landowner"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2010/corporation-v-estates-withholding-tax-regress-claim-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2010/corporation-v-estates-withholding-tax-regress-claim-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2010/corporation-v-estates-withholding-tax-regress-claim-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2010/corporation-v-estates-withholding-tax-regress-claim-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2010/corporation-v-estates-withholding-tax-regress-claim-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2010/corporation-v-estates-withholding-tax-regress-claim-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2009/federal-tax-evasion-fine-calculation-and-voluntary-disclosure-penalty-rate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2009/federal-tax-evasion-fine-calculation-and-voluntary-disclosure-penalty-rate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2009/federal-tax-evasion-fine-calculation-and-voluntary-disclosure-penalty-rate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2009/federal-tax-evasion-fine-calculation-and-voluntary-disclosure-penalty-rate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2009/federal-tax-evasion-fine-calculation-and-voluntary-disclosure-penalty-rate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2009/federal-tax-evasion-fine-calculation-and-voluntary-disclosure-penalty-rate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2008/a-x-sa-v-tax-authority-reclassification-of-excessive-shareholder-salaries-as-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2008/a-x-sa-v-tax-authority-reclassification-of-excessive-shareholder-salaries-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2008/a-x-sa-v-tax-authority-reclassification-of-excessive-shareholder-salaries-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2008/a-x-sa-v-tax-authority-reclassification-of-excessive-shareholder-salaries-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2008/a-x-sa-v-tax-authority-reclassification-of-excessive-shareholder-salaries-as-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2008/a-x-sa-v-tax-authority-reclassification-of-excessive-shareholder-salaries-as-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_188-2007/taxation-of-preferential-rental-income-and-owner-occupied-housing-deduction-eligibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2007/taxation-of-preferential-rental-income-and-owner-occupied-housing-deduction-eligibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_188-2007/taxation-of-preferential-rental-income-and-owner-occupied-housing-deduction-eligibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_188-2007/taxation-of-preferential-rental-income-and-owner-occupied-housing-deduction-eligibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_188-2007/taxation-of-preferential-rental-income-and-owner-occupied-housing-deduction-eligibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_188-2007/taxation-of-preferential-rental-income-and-owner-occupied-housing-deduction-eligibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2024/physician-s-appeal-of-license-withdrawal-reinstatement-dismissed-for-insufficient-constitutional-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2024/physician-s-appeal-of-license-withdrawal-reinstatement-dismissed-for-insufficient-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2024/physician-s-appeal-of-license-withdrawal-reinstatement-dismissed-for-insufficient-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2024/physician-s-appeal-of-license-withdrawal-reinstatement-dismissed-for-insufficient-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2024/physician-s-appeal-of-license-withdrawal-reinstatement-dismissed-for-insufficient-constitutional-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2024/physician-s-appeal-of-license-withdrawal-reinstatement-dismissed-for-insufficient-constitutional-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2023/claimant-denied-legal-aid-following-acceptance-of-solidarity-payment-for-historical-institutional-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2023/claimant-denied-legal-aid-following-acceptance-of-solidarity-payment-for-historical-institutional-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2023/claimant-denied-legal-aid-following-acceptance-of-solidarity-payment-for-historical-institutional-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2023/claimant-denied-legal-aid-following-acceptance-of-solidarity-payment-for-historical-institutional-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2023/claimant-denied-legal-aid-following-acceptance-of-solidarity-payment-for-historical-institutional-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2023/claimant-denied-legal-aid-following-acceptance-of-solidarity-payment-for-historical-institutional-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2021/bar-exam-candidate-recusal-request-against-cantonal-court-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2021/bar-exam-candidate-recusal-request-against-cantonal-court-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2021/bar-exam-candidate-recusal-request-against-cantonal-court-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2021/bar-exam-candidate-recusal-request-against-cantonal-court-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2021/bar-exam-candidate-recusal-request-against-cantonal-court-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2021/bar-exam-candidate-recusal-request-against-cantonal-court-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2020/zurich-tax-assessment-of-mid-year-acquired-foreign-real-estate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2020/zurich-tax-assessment-of-mid-year-acquired-foreign-real-estate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2020/zurich-tax-assessment-of-mid-year-acquired-foreign-real-estate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2020/zurich-tax-assessment-of-mid-year-acquired-foreign-real-estate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2020/zurich-tax-assessment-of-mid-year-acquired-foreign-real-estate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2020/zurich-tax-assessment-of-mid-year-acquired-foreign-real-estate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2019/taxpayer-appeal-on-professional-commuting-expense-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2019/taxpayer-appeal-on-professional-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2019/taxpayer-appeal-on-professional-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2019/taxpayer-appeal-on-professional-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2019/taxpayer-appeal-on-professional-commuting-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2019/taxpayer-appeal-on-professional-commuting-expense-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2018/algerian-national-v-cantonal-court-improper-appeal-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2018/algerian-national-v-cantonal-court-improper-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2018/algerian-national-v-cantonal-court-improper-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2018/algerian-national-v-cantonal-court-improper-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2018/algerian-national-v-cantonal-court-improper-appeal-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2018/algerian-national-v-cantonal-court-improper-appeal-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2017/tax-evasion-through-below-market-intra-family-leasing-of-commercial-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2017/tax-evasion-through-below-market-intra-family-leasing-of-commercial-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2017/tax-evasion-through-below-market-intra-family-leasing-of-commercial-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2017/tax-evasion-through-below-market-intra-family-leasing-of-commercial-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2017/tax-evasion-through-below-market-intra-family-leasing-of-commercial-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2017/tax-evasion-through-below-market-intra-family-leasing-of-commercial-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2016/turkish-national-s-residency-renewal-denied-due-to-insufficient-integration-despite-relationship-with-swiss-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2016/turkish-national-s-residency-renewal-denied-due-to-insufficient-integration-despite-relationship-with-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2016/turkish-national-s-residency-renewal-denied-due-to-insufficient-integration-despite-relationship-with-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2016/turkish-national-s-residency-renewal-denied-due-to-insufficient-integration-despite-relationship-with-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2016/turkish-national-s-residency-renewal-denied-due-to-insufficient-integration-despite-relationship-with-swiss-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2016/turkish-national-s-residency-renewal-denied-due-to-insufficient-integration-despite-relationship-with-swiss-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2015/parental-reimbursement-obligation-for-care-institution-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2015/parental-reimbursement-obligation-for-care-institution-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2015/parental-reimbursement-obligation-for-care-institution-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2015/parental-reimbursement-obligation-for-care-institution-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2015/parental-reimbursement-obligation-for-care-institution-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2015/parental-reimbursement-obligation-for-care-institution-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2013/latvian-court-interpreter-admission-under-afmp-and-public-authority-exception</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2013/latvian-court-interpreter-admission-under-afmp-and-public-authority-exception"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2013/latvian-court-interpreter-admission-under-afmp-and-public-authority-exception"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2013/latvian-court-interpreter-admission-under-afmp-and-public-authority-exception"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2013/latvian-court-interpreter-admission-under-afmp-and-public-authority-exception"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2013/latvian-court-interpreter-admission-under-afmp-and-public-authority-exception"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2012/spiritual-healer-s-waived-business-loans-taxable-as-income-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2012/spiritual-healer-s-waived-business-loans-taxable-as-income-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2012/spiritual-healer-s-waived-business-loans-taxable-as-income-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2012/spiritual-healer-s-waived-business-loans-taxable-as-income-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2012/spiritual-healer-s-waived-business-loans-taxable-as-income-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2012/spiritual-healer-s-waived-business-loans-taxable-as-income-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2011/removal-of-lawyer-for-calumny-and-professional-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2011/removal-of-lawyer-for-calumny-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2011/removal-of-lawyer-for-calumny-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2011/removal-of-lawyer-for-calumny-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2011/removal-of-lawyer-for-calumny-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2011/removal-of-lawyer-for-calumny-and-professional-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2009/municipality-v-canton-municipal-autonomy-and-interest-rate-setting-for-special-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2009/municipality-v-canton-municipal-autonomy-and-interest-rate-setting-for-special-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2009/municipality-v-canton-municipal-autonomy-and-interest-rate-setting-for-special-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2009/municipality-v-canton-municipal-autonomy-and-interest-rate-setting-for-special-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2009/municipality-v-canton-municipal-autonomy-and-interest-rate-setting-for-special-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2009/municipality-v-canton-municipal-autonomy-and-interest-rate-setting-for-special-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2008/expulsion-of-foreign-criminal-based-on-public-order-outweighs-spousal-residence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2008/expulsion-of-foreign-criminal-based-on-public-order-outweighs-spousal-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2008/expulsion-of-foreign-criminal-based-on-public-order-outweighs-spousal-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2008/expulsion-of-foreign-criminal-based-on-public-order-outweighs-spousal-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2008/expulsion-of-foreign-criminal-based-on-public-order-outweighs-spousal-residence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2008/expulsion-of-foreign-criminal-based-on-public-order-outweighs-spousal-residence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_187-2007/parent-challenge-to-special-class-placement-versus-private-school-funding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2007/parent-challenge-to-special-class-placement-versus-private-school-funding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_187-2007/parent-challenge-to-special-class-placement-versus-private-school-funding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_187-2007/parent-challenge-to-special-class-placement-versus-private-school-funding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_187-2007/parent-challenge-to-special-class-placement-versus-private-school-funding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_187-2007/parent-challenge-to-special-class-placement-versus-private-school-funding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2025/german-national-asylum-rejection-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2025/german-national-asylum-rejection-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2025/german-national-asylum-rejection-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2025/german-national-asylum-rejection-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2025/german-national-asylum-rejection-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2025/german-national-asylum-rejection-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2023/serbian-citizen-v-swiss-state-residence-permit-renewal-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2023/serbian-citizen-v-swiss-state-residence-permit-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2023/serbian-citizen-v-swiss-state-residence-permit-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2023/serbian-citizen-v-swiss-state-residence-permit-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2023/serbian-citizen-v-swiss-state-residence-permit-renewal-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2023/serbian-citizen-v-swiss-state-residence-permit-renewal-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2022/appeal-inadmissible-due-to-non-payment-of-advance-on-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2022/appeal-inadmissible-due-to-non-payment-of-advance-on-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2022/appeal-inadmissible-due-to-non-payment-of-advance-on-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2022/appeal-inadmissible-due-to-non-payment-of-advance-on-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2022/appeal-inadmissible-due-to-non-payment-of-advance-on-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2022/appeal-inadmissible-due-to-non-payment-of-advance-on-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2021/swiss-federal-supreme-court-upholds-refusal-of-residency-permit-for-adult-tunisian-daughter-due-to-dependence-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2021/swiss-federal-supreme-court-upholds-refusal-of-residency-permit-for-adult-tunisian-daughter-due-to-dependence-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2021/swiss-federal-supreme-court-upholds-refusal-of-residency-permit-for-adult-tunisian-daughter-due-to-dependence-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2021/swiss-federal-supreme-court-upholds-refusal-of-residency-permit-for-adult-tunisian-daughter-due-to-dependence-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2021/swiss-federal-supreme-court-upholds-refusal-of-residency-permit-for-adult-tunisian-daughter-due-to-dependence-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2021/swiss-federal-supreme-court-upholds-refusal-of-residency-permit-for-adult-tunisian-daughter-due-to-dependence-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2020/tax-residency-and-qualifying-stays-for-medical-treatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2020/tax-residency-and-qualifying-stays-for-medical-treatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2020/tax-residency-and-qualifying-stays-for-medical-treatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2020/tax-residency-and-qualifying-stays-for-medical-treatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2020/tax-residency-and-qualifying-stays-for-medical-treatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2020/tax-residency-and-qualifying-stays-for-medical-treatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2019/swiss-federal-supreme-court-upholds-denial-of-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2018/bewg-real-estate-share-acquisition-authorization-and-prescription-appeal-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2018/bewg-real-estate-share-acquisition-authorization-and-prescription-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2018/bewg-real-estate-share-acquisition-authorization-and-prescription-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2018/bewg-real-estate-share-acquisition-authorization-and-prescription-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2018/bewg-real-estate-share-acquisition-authorization-and-prescription-appeal-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2018/bewg-real-estate-share-acquisition-authorization-and-prescription-appeal-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2017/physician-license-denial-based-on-untrustworthiness-over-past-unauthorized-sales</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2017/physician-license-denial-based-on-untrustworthiness-over-past-unauthorized-sales"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2017/physician-license-denial-based-on-untrustworthiness-over-past-unauthorized-sales"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2017/physician-license-denial-based-on-untrustworthiness-over-past-unauthorized-sales"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2017/physician-license-denial-based-on-untrustworthiness-over-past-unauthorized-sales"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2017/physician-license-denial-based-on-untrustworthiness-over-past-unauthorized-sales"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2016/foreign-nationals-permanent-residence-revocation-re-examination-refusal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2016/foreign-nationals-permanent-residence-revocation-re-examination-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2016/foreign-nationals-permanent-residence-revocation-re-examination-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2016/foreign-nationals-permanent-residence-revocation-re-examination-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2016/foreign-nationals-permanent-residence-revocation-re-examination-refusal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2016/foreign-nationals-permanent-residence-revocation-re-examination-refusal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2014/swiss-supreme-court-goat-farming-losses-not-tax-deductible-hobbyism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2014/swiss-supreme-court-goat-farming-losses-not-tax-deductible-hobbyism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2014/swiss-supreme-court-goat-farming-losses-not-tax-deductible-hobbyism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2014/swiss-supreme-court-goat-farming-losses-not-tax-deductible-hobbyism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2014/swiss-supreme-court-goat-farming-losses-not-tax-deductible-hobbyism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2014/swiss-supreme-court-goat-farming-losses-not-tax-deductible-hobbyism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2013/turkish-national-v-cantonal-court-residence-permit-revocation-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2013/turkish-national-v-cantonal-court-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2013/turkish-national-v-cantonal-court-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2013/turkish-national-v-cantonal-court-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2013/turkish-national-v-cantonal-court-residence-permit-revocation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2013/turkish-national-v-cantonal-court-residence-permit-revocation-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2011/importer-v-customs-authority-multifunction-laser-printers-duty-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2011/importer-v-customs-authority-multifunction-laser-printers-duty-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2011/importer-v-customs-authority-multifunction-laser-printers-duty-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2011/importer-v-customs-authority-multifunction-laser-printers-duty-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2011/importer-v-customs-authority-multifunction-laser-printers-duty-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2011/importer-v-customs-authority-multifunction-laser-printers-duty-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2010/tactilo-terminals-lottery-vs-gambling-house-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2010/tactilo-terminals-lottery-vs-gambling-house-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2010/tactilo-terminals-lottery-vs-gambling-house-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2010/tactilo-terminals-lottery-vs-gambling-house-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2010/tactilo-terminals-lottery-vs-gambling-house-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2010/tactilo-terminals-lottery-vs-gambling-house-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2009/appeal-inadmissible-due-to-insufficient-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2009/appeal-inadmissible-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2009/appeal-inadmissible-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2009/appeal-inadmissible-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2009/appeal-inadmissible-due-to-insufficient-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2009/appeal-inadmissible-due-to-insufficient-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2008/federal-supreme-court-upholds-detention-extension-pending-removal-due-to-lack-of-cooperation-and-identity-verification-needs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2008/federal-supreme-court-upholds-detention-extension-pending-removal-due-to-lack-of-cooperation-and-identity-verification-needs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2008/federal-supreme-court-upholds-detention-extension-pending-removal-due-to-lack-of-cooperation-and-identity-verification-needs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2008/federal-supreme-court-upholds-detention-extension-pending-removal-due-to-lack-of-cooperation-and-identity-verification-needs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2008/federal-supreme-court-upholds-detention-extension-pending-removal-due-to-lack-of-cooperation-and-identity-verification-needs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2008/federal-supreme-court-upholds-detention-extension-pending-removal-due-to-lack-of-cooperation-and-identity-verification-needs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_186-2007/tunisian-national-v-canton-of-unspecified-residence-permit-revocation-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2007/tunisian-national-v-canton-of-unspecified-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_186-2007/tunisian-national-v-canton-of-unspecified-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_186-2007/tunisian-national-v-canton-of-unspecified-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_186-2007/tunisian-national-v-canton-of-unspecified-residence-permit-revocation-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_186-2007/tunisian-national-v-canton-of-unspecified-residence-permit-revocation-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2025/physician-denied-covid-19-vaccine-information-lacks-standing-for-appeal-on-denial-of-justice-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2025/physician-denied-covid-19-vaccine-information-lacks-standing-for-appeal-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2025/physician-denied-covid-19-vaccine-information-lacks-standing-for-appeal-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2025/physician-denied-covid-19-vaccine-information-lacks-standing-for-appeal-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2025/physician-denied-covid-19-vaccine-information-lacks-standing-for-appeal-on-denial-of-justice-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2025/physician-denied-covid-19-vaccine-information-lacks-standing-for-appeal-on-denial-of-justice-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2024/partner-residence-permit-suspension-overruled-by-subsequent-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2024/partner-residence-permit-suspension-overruled-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2024/partner-residence-permit-suspension-overruled-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2024/partner-residence-permit-suspension-overruled-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2024/partner-residence-permit-suspension-overruled-by-subsequent-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2024/partner-residence-permit-suspension-overruled-by-subsequent-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2023/italian-national-v-denial-of-cross-border-commuter-permit-permesso-g</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2023/italian-national-v-denial-of-cross-border-commuter-permit-permesso-g"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2023/italian-national-v-denial-of-cross-border-commuter-permit-permesso-g"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2023/italian-national-v-denial-of-cross-border-commuter-permit-permesso-g"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2023/italian-national-v-denial-of-cross-border-commuter-permit-permesso-g"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2023/italian-national-v-denial-of-cross-border-commuter-permit-permesso-g"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2021/swiss-supreme-court-upholds-revocation-of-long-term-resident-s-permit-due-to-indebtedness-and-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2021/swiss-supreme-court-upholds-revocation-of-long-term-resident-s-permit-due-to-indebtedness-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2021/swiss-supreme-court-upholds-revocation-of-long-term-resident-s-permit-due-to-indebtedness-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2021/swiss-supreme-court-upholds-revocation-of-long-term-resident-s-permit-due-to-indebtedness-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2021/swiss-supreme-court-upholds-revocation-of-long-term-resident-s-permit-due-to-indebtedness-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2021/swiss-supreme-court-upholds-revocation-of-long-term-resident-s-permit-due-to-indebtedness-and-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2020/complainant-v-cantonal-supervisory-commission-and-cantonal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2020/complainant-v-cantonal-supervisory-commission-and-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2020/complainant-v-cantonal-supervisory-commission-and-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2020/complainant-v-cantonal-supervisory-commission-and-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2020/complainant-v-cantonal-supervisory-commission-and-cantonal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2020/complainant-v-cantonal-supervisory-commission-and-cantonal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2019/mother-and-son-residence-permit-appeal-granted-based-on-child-s-right-to-education</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2019/mother-and-son-residence-permit-appeal-granted-based-on-child-s-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2019/mother-and-son-residence-permit-appeal-granted-based-on-child-s-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2019/mother-and-son-residence-permit-appeal-granted-based-on-child-s-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2019/mother-and-son-residence-permit-appeal-granted-based-on-child-s-right-to-education"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2019/mother-and-son-residence-permit-appeal-granted-based-on-child-s-right-to-education"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2018/extension-of-removal-detention-for-drug-convict-subject-to-asylum-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2018/extension-of-removal-detention-for-drug-convict-subject-to-asylum-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2018/extension-of-removal-detention-for-drug-convict-subject-to-asylum-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2018/extension-of-removal-detention-for-drug-convict-subject-to-asylum-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2018/extension-of-removal-detention-for-drug-convict-subject-to-asylum-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2018/extension-of-removal-detention-for-drug-convict-subject-to-asylum-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2016/forestry-company-v-federal-tax-administration-vat-assessment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2016/forestry-company-v-federal-tax-administration-vat-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2016/forestry-company-v-federal-tax-administration-vat-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2016/forestry-company-v-federal-tax-administration-vat-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2016/forestry-company-v-federal-tax-administration-vat-assessment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2016/forestry-company-v-federal-tax-administration-vat-assessment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2014/swiss-corporation-real-estate-acquisition-subject-to-foreign-ownership-permit-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2014/swiss-corporation-real-estate-acquisition-subject-to-foreign-ownership-permit-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2014/swiss-corporation-real-estate-acquisition-subject-to-foreign-ownership-permit-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2014/swiss-corporation-real-estate-acquisition-subject-to-foreign-ownership-permit-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2014/swiss-corporation-real-estate-acquisition-subject-to-foreign-ownership-permit-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2014/swiss-corporation-real-estate-acquisition-subject-to-foreign-ownership-permit-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2013/transport-company-liable-for-retroactive-customs-duties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2013/transport-company-liable-for-retroactive-customs-duties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2013/transport-company-liable-for-retroactive-customs-duties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2013/transport-company-liable-for-retroactive-customs-duties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2013/transport-company-liable-for-retroactive-customs-duties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2013/transport-company-liable-for-retroactive-customs-duties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2012/tax-assessment-dispute-and-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2012/tax-assessment-dispute-and-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2012/tax-assessment-dispute-and-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2012/tax-assessment-dispute-and-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2012/tax-assessment-dispute-and-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2012/tax-assessment-dispute-and-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2011/nigerian-national-s-residence-permit-revocation-upheld-due-to-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2011/nigerian-national-s-residence-permit-revocation-upheld-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2011/nigerian-national-s-residence-permit-revocation-upheld-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2011/nigerian-national-s-residence-permit-revocation-upheld-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2011/nigerian-national-s-residence-permit-revocation-upheld-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2011/nigerian-national-s-residence-permit-revocation-upheld-due-to-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2010/taxpayer-appeal-of-denial-of-legal-aid-and-payment-facilities-in-vat-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2010/taxpayer-appeal-of-denial-of-legal-aid-and-payment-facilities-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2010/taxpayer-appeal-of-denial-of-legal-aid-and-payment-facilities-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2010/taxpayer-appeal-of-denial-of-legal-aid-and-payment-facilities-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2010/taxpayer-appeal-of-denial-of-legal-aid-and-payment-facilities-in-vat-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2010/taxpayer-appeal-of-denial-of-legal-aid-and-payment-facilities-in-vat-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2009/appellant-s-failure-to-appeal-detention-after-pro-bono-denial-leads-to-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2009/appellant-s-failure-to-appeal-detention-after-pro-bono-denial-leads-to-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2009/appellant-s-failure-to-appeal-detention-after-pro-bono-denial-leads-to-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2009/appellant-s-failure-to-appeal-detention-after-pro-bono-denial-leads-to-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2009/appellant-s-failure-to-appeal-detention-after-pro-bono-denial-leads-to-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2009/appellant-s-failure-to-appeal-detention-after-pro-bono-denial-leads-to-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2008/residence-permit-renewal-denial-based-on-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2008/residence-permit-renewal-denial-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2008/residence-permit-renewal-denial-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2008/residence-permit-renewal-denial-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2008/residence-permit-renewal-denial-based-on-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2008/residence-permit-renewal-denial-based-on-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_185-2007/federal-court-upholds-non-renewal-of-residence-permit-despite-minor-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2007/federal-court-upholds-non-renewal-of-residence-permit-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_185-2007/federal-court-upholds-non-renewal-of-residence-permit-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_185-2007/federal-court-upholds-non-renewal-of-residence-permit-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_185-2007/federal-court-upholds-non-renewal-of-residence-permit-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_185-2007/federal-court-upholds-non-renewal-of-residence-permit-despite-minor-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2024/residence-permit-refusal-upheld-due-to-lack-of-economic-integration-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2024/residence-permit-refusal-upheld-due-to-lack-of-economic-integration-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2024/residence-permit-refusal-upheld-due-to-lack-of-economic-integration-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2024/residence-permit-refusal-upheld-due-to-lack-of-economic-integration-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2024/residence-permit-refusal-upheld-due-to-lack-of-economic-integration-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2024/residence-permit-refusal-upheld-due-to-lack-of-economic-integration-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2023/macedonian-national-v-switzerland-expulsion-due-to-excessive-welfare-dependency-overriding-respect-for-private-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2023/macedonian-national-v-switzerland-expulsion-due-to-excessive-welfare-dependency-overriding-respect-for-private-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2023/macedonian-national-v-switzerland-expulsion-due-to-excessive-welfare-dependency-overriding-respect-for-private-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2023/macedonian-national-v-switzerland-expulsion-due-to-excessive-welfare-dependency-overriding-respect-for-private-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2023/macedonian-national-v-switzerland-expulsion-due-to-excessive-welfare-dependency-overriding-respect-for-private-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2023/macedonian-national-v-switzerland-expulsion-due-to-excessive-welfare-dependency-overriding-respect-for-private-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2022/bolivian-national-residence-permit-refusal-upheld-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2022/bolivian-national-residence-permit-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2022/bolivian-national-residence-permit-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2022/bolivian-national-residence-permit-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2022/bolivian-national-residence-permit-refusal-upheld-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2022/bolivian-national-residence-permit-refusal-upheld-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2021/italian-citizen-s-attempted-familial-reunification-for-adult-non-eu-son-based-on-alleged-dependence-for-employment-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2021/italian-citizen-s-attempted-familial-reunification-for-adult-non-eu-son-based-on-alleged-dependence-for-employment-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2021/italian-citizen-s-attempted-familial-reunification-for-adult-non-eu-son-based-on-alleged-dependence-for-employment-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2021/italian-citizen-s-attempted-familial-reunification-for-adult-non-eu-son-based-on-alleged-dependence-for-employment-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2021/italian-citizen-s-attempted-familial-reunification-for-adult-non-eu-son-based-on-alleged-dependence-for-employment-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2021/italian-citizen-s-attempted-familial-reunification-for-adult-non-eu-son-based-on-alleged-dependence-for-employment-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2020/attorney-disbarred-for-unpaid-debts-federal-appeal-for-legal-aid-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2020/attorney-disbarred-for-unpaid-debts-federal-appeal-for-legal-aid-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2020/attorney-disbarred-for-unpaid-debts-federal-appeal-for-legal-aid-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2020/attorney-disbarred-for-unpaid-debts-federal-appeal-for-legal-aid-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2020/attorney-disbarred-for-unpaid-debts-federal-appeal-for-legal-aid-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2020/attorney-disbarred-for-unpaid-debts-federal-appeal-for-legal-aid-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2019/taxpayer-reimbursement-of-withholding-tax-and-retroactive-application-of-art-23-para-2-lip</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2019/taxpayer-reimbursement-of-withholding-tax-and-retroactive-application-of-art-23-para-2-lip"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2019/taxpayer-reimbursement-of-withholding-tax-and-retroactive-application-of-art-23-para-2-lip"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2019/taxpayer-reimbursement-of-withholding-tax-and-retroactive-application-of-art-23-para-2-lip"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2019/taxpayer-reimbursement-of-withholding-tax-and-retroactive-application-of-art-23-para-2-lip"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2019/taxpayer-reimbursement-of-withholding-tax-and-retroactive-application-of-art-23-para-2-lip"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2018/tunisian-national-s-husband-granted-residence-despite-social-assistance-risk-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2018/tunisian-national-s-husband-granted-residence-despite-social-assistance-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2018/tunisian-national-s-husband-granted-residence-despite-social-assistance-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2018/tunisian-national-s-husband-granted-residence-despite-social-assistance-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2018/tunisian-national-s-husband-granted-residence-despite-social-assistance-risk-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2018/tunisian-national-s-husband-granted-residence-despite-social-assistance-risk-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2017/residence-permit-revocation-re-examination-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2017/residence-permit-revocation-re-examination-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2017/residence-permit-revocation-re-examination-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2017/residence-permit-revocation-re-examination-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2017/residence-permit-revocation-re-examination-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2017/residence-permit-revocation-re-examination-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2016/federal-supreme-court-upholds-deportation-of-pakistani-national-due-to-financial-dependency-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2016/federal-supreme-court-upholds-deportation-of-pakistani-national-due-to-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2016/federal-supreme-court-upholds-deportation-of-pakistani-national-due-to-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2016/federal-supreme-court-upholds-deportation-of-pakistani-national-due-to-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2016/federal-supreme-court-upholds-deportation-of-pakistani-national-due-to-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2016/federal-supreme-court-upholds-deportation-of-pakistani-national-due-to-financial-dependency-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2015/taxpayer-procedural-appeal-regarding-jurisdiction-to-tax-appeals-commission-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2015/taxpayer-procedural-appeal-regarding-jurisdiction-to-tax-appeals-commission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2015/taxpayer-procedural-appeal-regarding-jurisdiction-to-tax-appeals-commission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2015/taxpayer-procedural-appeal-regarding-jurisdiction-to-tax-appeals-commission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2015/taxpayer-procedural-appeal-regarding-jurisdiction-to-tax-appeals-commission-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2015/taxpayer-procedural-appeal-regarding-jurisdiction-to-tax-appeals-commission-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2014/turkish-national-residence-permit-denial-upheld-following-separation-and-non-disclosure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2014/turkish-national-residence-permit-denial-upheld-following-separation-and-non-disclosure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2014/turkish-national-residence-permit-denial-upheld-following-separation-and-non-disclosure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2014/turkish-national-residence-permit-denial-upheld-following-separation-and-non-disclosure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2014/turkish-national-residence-permit-denial-upheld-following-separation-and-non-disclosure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2014/turkish-national-residence-permit-denial-upheld-following-separation-and-non-disclosure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2013/taxpayer-residency-proof-for-swiss-withholding-tax-refund-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2013/taxpayer-residency-proof-for-swiss-withholding-tax-refund-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2013/taxpayer-residency-proof-for-swiss-withholding-tax-refund-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2013/taxpayer-residency-proof-for-swiss-withholding-tax-refund-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2013/taxpayer-residency-proof-for-swiss-withholding-tax-refund-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2013/taxpayer-residency-proof-for-swiss-withholding-tax-refund-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2012/swiss-federal-court-upholds-deportation-of-convicted-asylum-beneficiary-for-serious-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2012/swiss-federal-court-upholds-deportation-of-convicted-asylum-beneficiary-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2012/swiss-federal-court-upholds-deportation-of-convicted-asylum-beneficiary-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2012/swiss-federal-court-upholds-deportation-of-convicted-asylum-beneficiary-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2012/swiss-federal-court-upholds-deportation-of-convicted-asylum-beneficiary-for-serious-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2012/swiss-federal-court-upholds-deportation-of-convicted-asylum-beneficiary-for-serious-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2011/cameroonian-national-s-residence-permit-renewal-denied-post-divorce-due-to-insufficient-cohabitation-and-lack-of-extreme-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2011/cameroonian-national-s-residence-permit-renewal-denied-post-divorce-due-to-insufficient-cohabitation-and-lack-of-extreme-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2011/cameroonian-national-s-residence-permit-renewal-denied-post-divorce-due-to-insufficient-cohabitation-and-lack-of-extreme-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2011/cameroonian-national-s-residence-permit-renewal-denied-post-divorce-due-to-insufficient-cohabitation-and-lack-of-extreme-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2011/cameroonian-national-s-residence-permit-renewal-denied-post-divorce-due-to-insufficient-cohabitation-and-lack-of-extreme-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2011/cameroonian-national-s-residence-permit-renewal-denied-post-divorce-due-to-insufficient-cohabitation-and-lack-of-extreme-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2010/foreign-nationals-residence-permit-challenge-and-unlawful-early-deportation-communication-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2010/foreign-nationals-residence-permit-challenge-and-unlawful-early-deportation-communication-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2010/foreign-nationals-residence-permit-challenge-and-unlawful-early-deportation-communication-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2010/foreign-nationals-residence-permit-challenge-and-unlawful-early-deportation-communication-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2010/foreign-nationals-residence-permit-challenge-and-unlawful-early-deportation-communication-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2010/foreign-nationals-residence-permit-challenge-and-unlawful-early-deportation-communication-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2009/failure-to-pay-security-for-costs-renders-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2009/failure-to-pay-security-for-costs-renders-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2009/failure-to-pay-security-for-costs-renders-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2009/failure-to-pay-security-for-costs-renders-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2009/failure-to-pay-security-for-costs-renders-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2009/failure-to-pay-security-for-costs-renders-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2008/federal-tribunal-dismisses-public-law-appeal-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2008/federal-tribunal-dismisses-public-law-appeal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2008/federal-tribunal-dismisses-public-law-appeal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2008/federal-tribunal-dismisses-public-law-appeal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2008/federal-tribunal-dismisses-public-law-appeal-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2008/federal-tribunal-dismisses-public-law-appeal-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_184-2007/leasing-company-vat-assessment-confirmation-and-quantum-correction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2007/leasing-company-vat-assessment-confirmation-and-quantum-correction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_184-2007/leasing-company-vat-assessment-confirmation-and-quantum-correction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_184-2007/leasing-company-vat-assessment-confirmation-and-quantum-correction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_184-2007/leasing-company-vat-assessment-confirmation-and-quantum-correction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_184-2007/leasing-company-vat-assessment-confirmation-and-quantum-correction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2025/swiss-gmbh-and-belgian-companies-tax-assistance-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2025/swiss-gmbh-and-belgian-companies-tax-assistance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2025/swiss-gmbh-and-belgian-companies-tax-assistance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2025/swiss-gmbh-and-belgian-companies-tax-assistance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2025/swiss-gmbh-and-belgian-companies-tax-assistance-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2025/swiss-gmbh-and-belgian-companies-tax-assistance-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2024/federal-supreme-court-decision-on-calculation-of-conditional-covid-19-aid-profit-participation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2024/federal-supreme-court-decision-on-calculation-of-conditional-covid-19-aid-profit-participation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2024/federal-supreme-court-decision-on-calculation-of-conditional-covid-19-aid-profit-participation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2024/federal-supreme-court-decision-on-calculation-of-conditional-covid-19-aid-profit-participation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2024/federal-supreme-court-decision-on-calculation-of-conditional-covid-19-aid-profit-participation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2024/federal-supreme-court-decision-on-calculation-of-conditional-covid-19-aid-profit-participation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2023/cross-border-commuter-s-residence-permit-revocation-due-to-unemployment-and-pre-existing-disability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2023/cross-border-commuter-s-residence-permit-revocation-due-to-unemployment-and-pre-existing-disability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2023/cross-border-commuter-s-residence-permit-revocation-due-to-unemployment-and-pre-existing-disability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2023/cross-border-commuter-s-residence-permit-revocation-due-to-unemployment-and-pre-existing-disability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2023/cross-border-commuter-s-residence-permit-revocation-due-to-unemployment-and-pre-existing-disability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2023/cross-border-commuter-s-residence-permit-revocation-due-to-unemployment-and-pre-existing-disability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2022/tax-appeal-deadline-calculation-following-unsuccessful-postal-delivery</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2022/tax-appeal-deadline-calculation-following-unsuccessful-postal-delivery"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2022/tax-appeal-deadline-calculation-following-unsuccessful-postal-delivery"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2022/tax-appeal-deadline-calculation-following-unsuccessful-postal-delivery"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2022/tax-appeal-deadline-calculation-following-unsuccessful-postal-delivery"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2022/tax-appeal-deadline-calculation-following-unsuccessful-postal-delivery"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2021/federal-supreme-court-upholds-temporary-covid-19-school-mask-mandate-for-primary-students</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2021/federal-supreme-court-upholds-temporary-covid-19-school-mask-mandate-for-primary-students"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2021/federal-supreme-court-upholds-temporary-covid-19-school-mask-mandate-for-primary-students"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2021/federal-supreme-court-upholds-temporary-covid-19-school-mask-mandate-for-primary-students"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2021/federal-supreme-court-upholds-temporary-covid-19-school-mask-mandate-for-primary-students"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2021/federal-supreme-court-upholds-temporary-covid-19-school-mask-mandate-for-primary-students"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2020/ecuadorian-national-denied-marriage-related-residence-permit-due-to-serious-criminal-record-and-repeated-immigration-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2020/ecuadorian-national-denied-marriage-related-residence-permit-due-to-serious-criminal-record-and-repeated-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2020/ecuadorian-national-denied-marriage-related-residence-permit-due-to-serious-criminal-record-and-repeated-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2020/ecuadorian-national-denied-marriage-related-residence-permit-due-to-serious-criminal-record-and-repeated-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2020/ecuadorian-national-denied-marriage-related-residence-permit-due-to-serious-criminal-record-and-repeated-immigration-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2020/ecuadorian-national-denied-marriage-related-residence-permit-due-to-serious-criminal-record-and-repeated-immigration-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2018/notary-disciplinary-fine-for-contingent-real-estate-fee-and-subsequent-notarization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2018/notary-disciplinary-fine-for-contingent-real-estate-fee-and-subsequent-notarization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2018/notary-disciplinary-fine-for-contingent-real-estate-fee-and-subsequent-notarization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2018/notary-disciplinary-fine-for-contingent-real-estate-fee-and-subsequent-notarization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2018/notary-disciplinary-fine-for-contingent-real-estate-fee-and-subsequent-notarization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2018/notary-disciplinary-fine-for-contingent-real-estate-fee-and-subsequent-notarization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2017/tax-assessment-upheld-due-to-unproven-loan-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2017/tax-assessment-upheld-due-to-unproven-loan-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2017/tax-assessment-upheld-due-to-unproven-loan-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2017/tax-assessment-upheld-due-to-unproven-loan-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2017/tax-assessment-upheld-due-to-unproven-loan-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2017/tax-assessment-upheld-due-to-unproven-loan-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2016/asylum-seeker-s-hardship-permit-renewal-denied-after-expulsion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2016/asylum-seeker-s-hardship-permit-renewal-denied-after-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2016/asylum-seeker-s-hardship-permit-renewal-denied-after-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2016/asylum-seeker-s-hardship-permit-renewal-denied-after-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2016/asylum-seeker-s-hardship-permit-renewal-denied-after-expulsion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2016/asylum-seeker-s-hardship-permit-renewal-denied-after-expulsion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2015/macedonian-national-v-revocation-of-residence-permit-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2015/macedonian-national-v-revocation-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2015/macedonian-national-v-revocation-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2015/macedonian-national-v-revocation-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2015/macedonian-national-v-revocation-of-residence-permit-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2015/macedonian-national-v-revocation-of-residence-permit-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2013/bangladesh-citizen-v-switzerland-sham-marriage-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2013/bangladesh-citizen-v-switzerland-sham-marriage-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2013/bangladesh-citizen-v-switzerland-sham-marriage-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2013/bangladesh-citizen-v-switzerland-sham-marriage-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2013/bangladesh-citizen-v-switzerland-sham-marriage-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2013/bangladesh-citizen-v-switzerland-sham-marriage-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2012/turkish-national-s-residency-permit-appeal-dismissed-due-to-invalid-family-ties-and-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2012/turkish-national-s-residency-permit-appeal-dismissed-due-to-invalid-family-ties-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2012/turkish-national-s-residency-permit-appeal-dismissed-due-to-invalid-family-ties-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2012/turkish-national-s-residency-permit-appeal-dismissed-due-to-invalid-family-ties-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2012/turkish-national-s-residency-permit-appeal-dismissed-due-to-invalid-family-ties-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2012/turkish-national-s-residency-permit-appeal-dismissed-due-to-invalid-family-ties-and-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2011/swiss-citizen-v-cantonal-authorities-residence-permit-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2011/swiss-citizen-v-cantonal-authorities-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2011/swiss-citizen-v-cantonal-authorities-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2011/swiss-citizen-v-cantonal-authorities-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2011/swiss-citizen-v-cantonal-authorities-residence-permit-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2011/swiss-citizen-v-cantonal-authorities-residence-permit-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2010/attorney-forgery-conviction-results-in-license-revocation-and-delisting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2010/attorney-forgery-conviction-results-in-license-revocation-and-delisting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2010/attorney-forgery-conviction-results-in-license-revocation-and-delisting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2010/attorney-forgery-conviction-results-in-license-revocation-and-delisting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2010/attorney-forgery-conviction-results-in-license-revocation-and-delisting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2010/attorney-forgery-conviction-results-in-license-revocation-and-delisting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2009/federal-social-insurance-office-v-hearing-aid-procurement-settlement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2009/federal-social-insurance-office-v-hearing-aid-procurement-settlement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2009/federal-social-insurance-office-v-hearing-aid-procurement-settlement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2009/federal-social-insurance-office-v-hearing-aid-procurement-settlement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2009/federal-social-insurance-office-v-hearing-aid-procurement-settlement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2009/federal-social-insurance-office-v-hearing-aid-procurement-settlement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2008/turkish-national-s-residence-permit-non-renewal-after-short-marriage-to-swiss-citizen-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2008/turkish-national-s-residence-permit-non-renewal-after-short-marriage-to-swiss-citizen-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2008/turkish-national-s-residence-permit-non-renewal-after-short-marriage-to-swiss-citizen-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2008/turkish-national-s-residence-permit-non-renewal-after-short-marriage-to-swiss-citizen-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2008/turkish-national-s-residence-permit-non-renewal-after-short-marriage-to-swiss-citizen-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2008/turkish-national-s-residence-permit-non-renewal-after-short-marriage-to-swiss-citizen-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_183-2007/tax-residence-dispute-zurich-v-schwyz-double-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2007/tax-residence-dispute-zurich-v-schwyz-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_183-2007/tax-residence-dispute-zurich-v-schwyz-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_183-2007/tax-residence-dispute-zurich-v-schwyz-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_183-2007/tax-residence-dispute-zurich-v-schwyz-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_183-2007/tax-residence-dispute-zurich-v-schwyz-double-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2025/lawyer-sanctioned-for-conflict-of-interest-in-challenging-mother-s-guardianship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2025/lawyer-sanctioned-for-conflict-of-interest-in-challenging-mother-s-guardianship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2025/lawyer-sanctioned-for-conflict-of-interest-in-challenging-mother-s-guardianship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2025/lawyer-sanctioned-for-conflict-of-interest-in-challenging-mother-s-guardianship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2025/lawyer-sanctioned-for-conflict-of-interest-in-challenging-mother-s-guardianship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2025/lawyer-sanctioned-for-conflict-of-interest-in-challenging-mother-s-guardianship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2024/kosovan-national-deportation-after-failed-human-trafficking-victim-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2024/kosovan-national-deportation-after-failed-human-trafficking-victim-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2024/kosovan-national-deportation-after-failed-human-trafficking-victim-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2024/kosovan-national-deportation-after-failed-human-trafficking-victim-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2024/kosovan-national-deportation-after-failed-human-trafficking-victim-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2024/kosovan-national-deportation-after-failed-human-trafficking-victim-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2023/german-national-s-attempt-to-acquire-swiss-land-denied-under-real-estate-acquisition-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2023/german-national-s-attempt-to-acquire-swiss-land-denied-under-real-estate-acquisition-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2023/german-national-s-attempt-to-acquire-swiss-land-denied-under-real-estate-acquisition-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2023/german-national-s-attempt-to-acquire-swiss-land-denied-under-real-estate-acquisition-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2023/german-national-s-attempt-to-acquire-swiss-land-denied-under-real-estate-acquisition-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2023/german-national-s-attempt-to-acquire-swiss-land-denied-under-real-estate-acquisition-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2022/kosovar-national-v-denial-of-residence-permit-extension-and-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2022/kosovar-national-v-denial-of-residence-permit-extension-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2022/kosovar-national-v-denial-of-residence-permit-extension-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2022/kosovar-national-v-denial-of-residence-permit-extension-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2022/kosovar-national-v-denial-of-residence-permit-extension-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2022/kosovar-national-v-denial-of-residence-permit-extension-and-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2021/seizure-and-euthanasia-of-carriage-horses-over-abuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2021/seizure-and-euthanasia-of-carriage-horses-over-abuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2021/seizure-and-euthanasia-of-carriage-horses-over-abuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2021/seizure-and-euthanasia-of-carriage-horses-over-abuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2021/seizure-and-euthanasia-of-carriage-horses-over-abuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2021/seizure-and-euthanasia-of-carriage-horses-over-abuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2020/turkish-national-s-asylum-revocation-and-expulsion-upheld-against-hardship-permit-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2020/turkish-national-s-asylum-revocation-and-expulsion-upheld-against-hardship-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2020/turkish-national-s-asylum-revocation-and-expulsion-upheld-against-hardship-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2020/turkish-national-s-asylum-revocation-and-expulsion-upheld-against-hardship-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2020/turkish-national-s-asylum-revocation-and-expulsion-upheld-against-hardship-permit-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2020/turkish-national-s-asylum-revocation-and-expulsion-upheld-against-hardship-permit-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2018/loan-repayment-plan-appeal-inadmissible-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2018/loan-repayment-plan-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2018/loan-repayment-plan-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2018/loan-repayment-plan-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2018/loan-repayment-plan-appeal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2018/loan-repayment-plan-appeal-inadmissible-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2017/revocation-of-settlement-permit-based-on-repeated-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2017/revocation-of-settlement-permit-based-on-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2017/revocation-of-settlement-permit-based-on-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2017/revocation-of-settlement-permit-based-on-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2017/revocation-of-settlement-permit-based-on-repeated-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2017/revocation-of-settlement-permit-based-on-repeated-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2016/federal-supreme-court-ruling-on-late-family-reunification-based-on-child-welfare-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2016/federal-supreme-court-ruling-on-late-family-reunification-based-on-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2016/federal-supreme-court-ruling-on-late-family-reunification-based-on-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2016/federal-supreme-court-ruling-on-late-family-reunification-based-on-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2016/federal-supreme-court-ruling-on-late-family-reunification-based-on-child-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2016/federal-supreme-court-ruling-on-late-family-reunification-based-on-child-welfare-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2015/taxation-of-imputed-rental-value-of-unoccupied-condominium</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2015/taxation-of-imputed-rental-value-of-unoccupied-condominium"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2015/taxation-of-imputed-rental-value-of-unoccupied-condominium"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2015/taxation-of-imputed-rental-value-of-unoccupied-condominium"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2015/taxation-of-imputed-rental-value-of-unoccupied-condominium"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2015/taxation-of-imputed-rental-value-of-unoccupied-condominium"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2014/taxpayers-v-canton-on-employment-benefit-taxation-and-procedural-irregularities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2014/taxpayers-v-canton-on-employment-benefit-taxation-and-procedural-irregularities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2014/taxpayers-v-canton-on-employment-benefit-taxation-and-procedural-irregularities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2014/taxpayers-v-canton-on-employment-benefit-taxation-and-procedural-irregularities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2014/taxpayers-v-canton-on-employment-benefit-taxation-and-procedural-irregularities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2014/taxpayers-v-canton-on-employment-benefit-taxation-and-procedural-irregularities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2013/swiss-federal-tribunal-upholds-decision-on-asbestos-documentary-objectivity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2013/swiss-federal-tribunal-upholds-decision-on-asbestos-documentary-objectivity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2013/swiss-federal-tribunal-upholds-decision-on-asbestos-documentary-objectivity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2013/swiss-federal-tribunal-upholds-decision-on-asbestos-documentary-objectivity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2013/swiss-federal-tribunal-upholds-decision-on-asbestos-documentary-objectivity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2013/swiss-federal-tribunal-upholds-decision-on-asbestos-documentary-objectivity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2012/disability-pension-recipient-denied-study-grant-over-funding-responsibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2012/disability-pension-recipient-denied-study-grant-over-funding-responsibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2012/disability-pension-recipient-denied-study-grant-over-funding-responsibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2012/disability-pension-recipient-denied-study-grant-over-funding-responsibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2012/disability-pension-recipient-denied-study-grant-over-funding-responsibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2012/disability-pension-recipient-denied-study-grant-over-funding-responsibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2011/guinean-national-deportation-appeal-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2011/guinean-national-deportation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2011/guinean-national-deportation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2011/guinean-national-deportation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2011/guinean-national-deportation-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2011/guinean-national-deportation-appeal-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2010/tunisian-national-v-canton-of-geneva-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2010/tunisian-national-v-canton-of-geneva-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2010/tunisian-national-v-canton-of-geneva-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2010/tunisian-national-v-canton-of-geneva-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2010/tunisian-national-v-canton-of-geneva-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2010/tunisian-national-v-canton-of-geneva-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2009/taxpayer-appeal-dismissed-for-untimely-filing-and-substantive-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2009/taxpayer-appeal-dismissed-for-untimely-filing-and-substantive-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2009/taxpayer-appeal-dismissed-for-untimely-filing-and-substantive-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2009/taxpayer-appeal-dismissed-for-untimely-filing-and-substantive-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2009/taxpayer-appeal-dismissed-for-untimely-filing-and-substantive-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2009/taxpayer-appeal-dismissed-for-untimely-filing-and-substantive-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_182-2007/serbian-national-v-swiss-authorities-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2007/serbian-national-v-swiss-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_182-2007/serbian-national-v-swiss-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_182-2007/serbian-national-v-swiss-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_182-2007/serbian-national-v-swiss-authorities-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_182-2007/serbian-national-v-swiss-authorities-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2023/appellant-v-federal-post-commission-regarding-post-office-closure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2023/appellant-v-federal-post-commission-regarding-post-office-closure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2023/appellant-v-federal-post-commission-regarding-post-office-closure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2023/appellant-v-federal-post-commission-regarding-post-office-closure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2023/appellant-v-federal-post-commission-regarding-post-office-closure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2023/appellant-v-federal-post-commission-regarding-post-office-closure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2022/swiss-residence-permit-revocation-based-on-social-welfare-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2022/swiss-residence-permit-revocation-based-on-social-welfare-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2022/swiss-residence-permit-revocation-based-on-social-welfare-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2022/swiss-residence-permit-revocation-based-on-social-welfare-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2022/swiss-residence-permit-revocation-based-on-social-welfare-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2022/swiss-residence-permit-revocation-based-on-social-welfare-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2021/resident-v-municipality-refuse-fee-for-separate-household</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2021/resident-v-municipality-refuse-fee-for-separate-household"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2021/resident-v-municipality-refuse-fee-for-separate-household"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2021/resident-v-municipality-refuse-fee-for-separate-household"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2021/resident-v-municipality-refuse-fee-for-separate-household"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2021/resident-v-municipality-refuse-fee-for-separate-household"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2020/swiss-company-v-tax-administration-hidden-dividend-reclassification-of-unsecured-real-estate-loan-interest-rate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2020/swiss-company-v-tax-administration-hidden-dividend-reclassification-of-unsecured-real-estate-loan-interest-rate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2020/swiss-company-v-tax-administration-hidden-dividend-reclassification-of-unsecured-real-estate-loan-interest-rate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2020/swiss-company-v-tax-administration-hidden-dividend-reclassification-of-unsecured-real-estate-loan-interest-rate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2020/swiss-company-v-tax-administration-hidden-dividend-reclassification-of-unsecured-real-estate-loan-interest-rate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2020/swiss-company-v-tax-administration-hidden-dividend-reclassification-of-unsecured-real-estate-loan-interest-rate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2019/tax-authority-denies-right-to-mail-corporate-tax-evasion-documents-to-attorney</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2019/tax-authority-denies-right-to-mail-corporate-tax-evasion-documents-to-attorney"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2019/tax-authority-denies-right-to-mail-corporate-tax-evasion-documents-to-attorney"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2019/tax-authority-denies-right-to-mail-corporate-tax-evasion-documents-to-attorney"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2019/tax-authority-denies-right-to-mail-corporate-tax-evasion-documents-to-attorney"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2019/tax-authority-denies-right-to-mail-corporate-tax-evasion-documents-to-attorney"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2018/couple-v-tax-administration-valuation-of-related-party-real-estate-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2018/couple-v-tax-administration-valuation-of-related-party-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2018/couple-v-tax-administration-valuation-of-related-party-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2018/couple-v-tax-administration-valuation-of-related-party-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2018/couple-v-tax-administration-valuation-of-related-party-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2018/couple-v-tax-administration-valuation-of-related-party-real-estate-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2017/revocation-of-residence-permit-and-procedural-appeals-timeline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2017/revocation-of-residence-permit-and-procedural-appeals-timeline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2017/revocation-of-residence-permit-and-procedural-appeals-timeline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2017/revocation-of-residence-permit-and-procedural-appeals-timeline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2017/revocation-of-residence-permit-and-procedural-appeals-timeline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2017/revocation-of-residence-permit-and-procedural-appeals-timeline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2016/malian-national-deportation-detention-upheld-over-health-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2016/malian-national-deportation-detention-upheld-over-health-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2016/malian-national-deportation-detention-upheld-over-health-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2016/malian-national-deportation-detention-upheld-over-health-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2016/malian-national-deportation-detention-upheld-over-health-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2016/malian-national-deportation-detention-upheld-over-health-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2015/german-national-v-federal-administrative-court-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2015/german-national-v-federal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2015/german-national-v-federal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2015/german-national-v-federal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2015/german-national-v-federal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2015/german-national-v-federal-administrative-court-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2014/federal-court-upholds-denial-of-residence-permit-for-late-family-reunification-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2014/federal-court-upholds-denial-of-residence-permit-for-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2014/federal-court-upholds-denial-of-residence-permit-for-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2014/federal-court-upholds-denial-of-residence-permit-for-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2014/federal-court-upholds-denial-of-residence-permit-for-late-family-reunification-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2014/federal-court-upholds-denial-of-residence-permit-for-late-family-reunification-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2012/tax-assessment-finality-dispute-res-judicata</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2012/tax-assessment-finality-dispute-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2012/tax-assessment-finality-dispute-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2012/tax-assessment-finality-dispute-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2012/tax-assessment-finality-dispute-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2012/tax-assessment-finality-dispute-res-judicata"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2010/swiss-federal-supreme-court-limits-delayed-family-reunification-as-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2010/swiss-federal-supreme-court-limits-delayed-family-reunification-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2010/swiss-federal-supreme-court-limits-delayed-family-reunification-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2010/swiss-federal-supreme-court-limits-delayed-family-reunification-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2010/swiss-federal-supreme-court-limits-delayed-family-reunification-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2010/swiss-federal-supreme-court-limits-delayed-family-reunification-as-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2009/swiss-federal-supreme-court-dismisses-customs-duty-appeal-for-non-payment-of-advance-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2009/swiss-federal-supreme-court-dismisses-customs-duty-appeal-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2009/swiss-federal-supreme-court-dismisses-customs-duty-appeal-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2009/swiss-federal-supreme-court-dismisses-customs-duty-appeal-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2009/swiss-federal-supreme-court-dismisses-customs-duty-appeal-for-non-payment-of-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2009/swiss-federal-supreme-court-dismisses-customs-duty-appeal-for-non-payment-of-advance-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_181-2007/asylum-seeker-s-detention-upheld-due-to-evasion-risk-and-lack-of-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2007/asylum-seeker-s-detention-upheld-due-to-evasion-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_181-2007/asylum-seeker-s-detention-upheld-due-to-evasion-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_181-2007/asylum-seeker-s-detention-upheld-due-to-evasion-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_181-2007/asylum-seeker-s-detention-upheld-due-to-evasion-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_181-2007/asylum-seeker-s-detention-upheld-due-to-evasion-risk-and-lack-of-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2025/biege-a-v-arge-e-n4-neue-axenstrasse-construction-contract-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2025/biege-a-v-arge-e-n4-neue-axenstrasse-construction-contract-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2025/biege-a-v-arge-e-n4-neue-axenstrasse-construction-contract-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2025/biege-a-v-arge-e-n4-neue-axenstrasse-construction-contract-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2025/biege-a-v-arge-e-n4-neue-axenstrasse-construction-contract-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2025/biege-a-v-arge-e-n4-neue-axenstrasse-construction-contract-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2024/residence-permit-revocation-appeal-moot-due-to-marriage-and-new-permit-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2024/residence-permit-revocation-appeal-moot-due-to-marriage-and-new-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2024/residence-permit-revocation-appeal-moot-due-to-marriage-and-new-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2024/residence-permit-revocation-appeal-moot-due-to-marriage-and-new-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2024/residence-permit-revocation-appeal-moot-due-to-marriage-and-new-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2024/residence-permit-revocation-appeal-moot-due-to-marriage-and-new-permit-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2023/swiss-federal-court-upholds-revocation-of-permit-for-dependent-family-member-who-became-self-sufficient</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2023/swiss-federal-court-upholds-revocation-of-permit-for-dependent-family-member-who-became-self-sufficient"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2023/swiss-federal-court-upholds-revocation-of-permit-for-dependent-family-member-who-became-self-sufficient"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2023/swiss-federal-court-upholds-revocation-of-permit-for-dependent-family-member-who-became-self-sufficient"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2023/swiss-federal-court-upholds-revocation-of-permit-for-dependent-family-member-who-became-self-sufficient"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2023/swiss-federal-court-upholds-revocation-of-permit-for-dependent-family-member-who-became-self-sufficient"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2022/client-challenge-to-counsel-fee-compensation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2022/client-challenge-to-counsel-fee-compensation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2022/client-challenge-to-counsel-fee-compensation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2022/client-challenge-to-counsel-fee-compensation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2022/client-challenge-to-counsel-fee-compensation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2022/client-challenge-to-counsel-fee-compensation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2021/taxpayer-liability-for-import-duty-and-dismissal-for-late-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2021/taxpayer-liability-for-import-duty-and-dismissal-for-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2021/taxpayer-liability-for-import-duty-and-dismissal-for-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2021/taxpayer-liability-for-import-duty-and-dismissal-for-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2021/taxpayer-liability-for-import-duty-and-dismissal-for-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2021/taxpayer-liability-for-import-duty-and-dismissal-for-late-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2020/swiss-supreme-court-upholds-revocation-of-residence-permit-for-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2020/swiss-supreme-court-upholds-revocation-of-residence-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2020/swiss-supreme-court-upholds-revocation-of-residence-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2020/swiss-supreme-court-upholds-revocation-of-residence-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2020/swiss-supreme-court-upholds-revocation-of-residence-permit-for-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2020/swiss-supreme-court-upholds-revocation-of-residence-permit-for-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2019/appeal-regarding-reinstatement-of-fee-payment-deadline-for-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2019/appeal-regarding-reinstatement-of-fee-payment-deadline-for-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2019/appeal-regarding-reinstatement-of-fee-payment-deadline-for-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2019/appeal-regarding-reinstatement-of-fee-payment-deadline-for-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2019/appeal-regarding-reinstatement-of-fee-payment-deadline-for-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2019/appeal-regarding-reinstatement-of-fee-payment-deadline-for-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2018/federal-supreme-court-upholds-taxation-of-campione-d-italia-subsidy-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2018/federal-supreme-court-upholds-taxation-of-campione-d-italia-subsidy-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2018/federal-supreme-court-upholds-taxation-of-campione-d-italia-subsidy-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2018/federal-supreme-court-upholds-taxation-of-campione-d-italia-subsidy-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2018/federal-supreme-court-upholds-taxation-of-campione-d-italia-subsidy-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2018/federal-supreme-court-upholds-taxation-of-campione-d-italia-subsidy-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2017/photovoltaic-system-classification-integrated-vs-attached-and-legitimate-expectation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2017/photovoltaic-system-classification-integrated-vs-attached-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2017/photovoltaic-system-classification-integrated-vs-attached-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2017/photovoltaic-system-classification-integrated-vs-attached-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2017/photovoltaic-system-classification-integrated-vs-attached-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2017/photovoltaic-system-classification-integrated-vs-attached-and-legitimate-expectation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2015/appeal-on-denial-of-integration-due-to-changed-educational-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2015/appeal-on-denial-of-integration-due-to-changed-educational-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2015/appeal-on-denial-of-integration-due-to-changed-educational-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2015/appeal-on-denial-of-integration-due-to-changed-educational-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2015/appeal-on-denial-of-integration-due-to-changed-educational-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2015/appeal-on-denial-of-integration-due-to-changed-educational-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2014/swiss-federal-supreme-court-upholds-fine-for-absolute-territorial-protection-in-distribution-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2014/swiss-federal-supreme-court-upholds-fine-for-absolute-territorial-protection-in-distribution-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2014/swiss-federal-supreme-court-upholds-fine-for-absolute-territorial-protection-in-distribution-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2014/swiss-federal-supreme-court-upholds-fine-for-absolute-territorial-protection-in-distribution-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2014/swiss-federal-supreme-court-upholds-fine-for-absolute-territorial-protection-in-distribution-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2014/swiss-federal-supreme-court-upholds-fine-for-absolute-territorial-protection-in-distribution-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2013/tax-evasion-reassessments-oral-hearing-violation-and-evidence-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2013/tax-evasion-reassessments-oral-hearing-violation-and-evidence-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2013/tax-evasion-reassessments-oral-hearing-violation-and-evidence-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2013/tax-evasion-reassessments-oral-hearing-violation-and-evidence-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2013/tax-evasion-reassessments-oral-hearing-violation-and-evidence-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2013/tax-evasion-reassessments-oral-hearing-violation-and-evidence-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2012/company-v-canton-vat-inclusion-in-concession-fee-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2012/company-v-canton-vat-inclusion-in-concession-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2012/company-v-canton-vat-inclusion-in-concession-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2012/company-v-canton-vat-inclusion-in-concession-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2012/company-v-canton-vat-inclusion-in-concession-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2012/company-v-canton-vat-inclusion-in-concession-fee-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2011/company-vs-tax-authorities-on-settlement-allocation-and-hidden-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2011/company-vs-tax-authorities-on-settlement-allocation-and-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2011/company-vs-tax-authorities-on-settlement-allocation-and-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2011/company-vs-tax-authorities-on-settlement-allocation-and-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2011/company-vs-tax-authorities-on-settlement-allocation-and-hidden-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2011/company-vs-tax-authorities-on-settlement-allocation-and-hidden-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2010/federal-supreme-court-remits-residence-permit-case-due-to-denial-of-justice-on-reconsideration-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2010/federal-supreme-court-remits-residence-permit-case-due-to-denial-of-justice-on-reconsideration-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2010/federal-supreme-court-remits-residence-permit-case-due-to-denial-of-justice-on-reconsideration-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2010/federal-supreme-court-remits-residence-permit-case-due-to-denial-of-justice-on-reconsideration-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2010/federal-supreme-court-remits-residence-permit-case-due-to-denial-of-justice-on-reconsideration-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2010/federal-supreme-court-remits-residence-permit-case-due-to-denial-of-justice-on-reconsideration-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2009/federal-court-upholds-repatriation-detention-order-for-expelled-algerian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2009/federal-court-upholds-repatriation-detention-order-for-expelled-algerian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2009/federal-court-upholds-repatriation-detention-order-for-expelled-algerian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2009/federal-court-upholds-repatriation-detention-order-for-expelled-algerian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2009/federal-court-upholds-repatriation-detention-order-for-expelled-algerian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2009/federal-court-upholds-repatriation-detention-order-for-expelled-algerian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2008/taxation-of-lump-sum-life-annuity-buy-back-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2008/taxation-of-lump-sum-life-annuity-buy-back-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2008/taxation-of-lump-sum-life-annuity-buy-back-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2008/taxation-of-lump-sum-life-annuity-buy-back-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2008/taxation-of-lump-sum-life-annuity-buy-back-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2008/taxation-of-lump-sum-life-annuity-buy-back-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_180-2007/detention-pending-deportation-of-alien-evading-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2007/detention-pending-deportation-of-alien-evading-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_180-2007/detention-pending-deportation-of-alien-evading-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_180-2007/detention-pending-deportation-of-alien-evading-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_180-2007/detention-pending-deportation-of-alien-evading-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_180-2007/detention-pending-deportation-of-alien-evading-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2024/mootness-of-appeal-regarding-full-repayment-of-legal-aid-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2024/mootness-of-appeal-regarding-full-repayment-of-legal-aid-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2024/mootness-of-appeal-regarding-full-repayment-of-legal-aid-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2024/mootness-of-appeal-regarding-full-repayment-of-legal-aid-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2024/mootness-of-appeal-regarding-full-repayment-of-legal-aid-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2024/mootness-of-appeal-regarding-full-repayment-of-legal-aid-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2023/municipalities-v-canton-of-graubuenden-hydropower-asset-reversion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2023/municipalities-v-canton-of-graubuenden-hydropower-asset-reversion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2023/municipalities-v-canton-of-graubuenden-hydropower-asset-reversion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2023/municipalities-v-canton-of-graubuenden-hydropower-asset-reversion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2023/municipalities-v-canton-of-graubuenden-hydropower-asset-reversion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2023/municipalities-v-canton-of-graubuenden-hydropower-asset-reversion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2022/appellant-s-failure-to-challenge-admissibility-grounds-renders-appeal-manifestly-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2022/appellant-s-failure-to-challenge-admissibility-grounds-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2022/appellant-s-failure-to-challenge-admissibility-grounds-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2022/appellant-s-failure-to-challenge-admissibility-grounds-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2022/appellant-s-failure-to-challenge-admissibility-grounds-renders-appeal-manifestly-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2022/appellant-s-failure-to-challenge-admissibility-grounds-renders-appeal-manifestly-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2021/tunisian-national-s-residence-permit-revocation-upheld-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2021/tunisian-national-s-residence-permit-revocation-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2021/tunisian-national-s-residence-permit-revocation-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2021/tunisian-national-s-residence-permit-revocation-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2021/tunisian-national-s-residence-permit-revocation-upheld-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2021/tunisian-national-s-residence-permit-revocation-upheld-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2020/italian-commuter-permit-denial-based-on-public-order-and-mootness-doctrine</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2020/italian-commuter-permit-denial-based-on-public-order-and-mootness-doctrine"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2020/italian-commuter-permit-denial-based-on-public-order-and-mootness-doctrine"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2020/italian-commuter-permit-denial-based-on-public-order-and-mootness-doctrine"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2020/italian-commuter-permit-denial-based-on-public-order-and-mootness-doctrine"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2020/italian-commuter-permit-denial-based-on-public-order-and-mootness-doctrine"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2019/kosovo-national-residency-denial-upheld-for-lack-of-substantive-right-to-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2019/kosovo-national-residency-denial-upheld-for-lack-of-substantive-right-to-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2019/kosovo-national-residency-denial-upheld-for-lack-of-substantive-right-to-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2019/kosovo-national-residency-denial-upheld-for-lack-of-substantive-right-to-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2019/kosovo-national-residency-denial-upheld-for-lack-of-substantive-right-to-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2019/kosovo-national-residency-denial-upheld-for-lack-of-substantive-right-to-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2018/real-estate-development-profit-taxability-income-from-independent-trading-vs-capital-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2018/real-estate-development-profit-taxability-income-from-independent-trading-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2018/real-estate-development-profit-taxability-income-from-independent-trading-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2018/real-estate-development-profit-taxability-income-from-independent-trading-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2018/real-estate-development-profit-taxability-income-from-independent-trading-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2018/real-estate-development-profit-taxability-income-from-independent-trading-vs-capital-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2017/parents-v-gymnasium-exclusion-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2017/parents-v-gymnasium-exclusion-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2017/parents-v-gymnasium-exclusion-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2017/parents-v-gymnasium-exclusion-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2017/parents-v-gymnasium-exclusion-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2017/parents-v-gymnasium-exclusion-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2016/algerian-national-s-detention-extension-upheld-due-to-non-cooperation-and-logistical-delays-in-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2016/algerian-national-s-detention-extension-upheld-due-to-non-cooperation-and-logistical-delays-in-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2016/algerian-national-s-detention-extension-upheld-due-to-non-cooperation-and-logistical-delays-in-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2016/algerian-national-s-detention-extension-upheld-due-to-non-cooperation-and-logistical-delays-in-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2016/algerian-national-s-detention-extension-upheld-due-to-non-cooperation-and-logistical-delays-in-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2016/algerian-national-s-detention-extension-upheld-due-to-non-cooperation-and-logistical-delays-in-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2015/foundation-restructuring-to-inflate-state-subsidies-as-abuse-of-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2015/foundation-restructuring-to-inflate-state-subsidies-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2015/foundation-restructuring-to-inflate-state-subsidies-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2015/foundation-restructuring-to-inflate-state-subsidies-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2015/foundation-restructuring-to-inflate-state-subsidies-as-abuse-of-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2015/foundation-restructuring-to-inflate-state-subsidies-as-abuse-of-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2014/german-residents-limited-tax-liability-and-inter-cantonal-loss-consolidation-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2014/german-residents-limited-tax-liability-and-inter-cantonal-loss-consolidation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2014/german-residents-limited-tax-liability-and-inter-cantonal-loss-consolidation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2014/german-residents-limited-tax-liability-and-inter-cantonal-loss-consolidation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2014/german-residents-limited-tax-liability-and-inter-cantonal-loss-consolidation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2014/german-residents-limited-tax-liability-and-inter-cantonal-loss-consolidation-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2013/student-challenges-federal-ordinances-on-chemicals-risk-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2013/student-challenges-federal-ordinances-on-chemicals-risk-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2013/student-challenges-federal-ordinances-on-chemicals-risk-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2013/student-challenges-federal-ordinances-on-chemicals-risk-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2013/student-challenges-federal-ordinances-on-chemicals-risk-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2013/student-challenges-federal-ordinances-on-chemicals-risk-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2012/taxi-permit-holder-appeal-regarding-mandatory-driving-hours</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2012/taxi-permit-holder-appeal-regarding-mandatory-driving-hours"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2012/taxi-permit-holder-appeal-regarding-mandatory-driving-hours"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2012/taxi-permit-holder-appeal-regarding-mandatory-driving-hours"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2012/taxi-permit-holder-appeal-regarding-mandatory-driving-hours"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2012/taxi-permit-holder-appeal-regarding-mandatory-driving-hours"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2011/swiss-corporation-v-cantonal-tax-authority-hidden-profit-distribution-via-freight-charges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2011/swiss-corporation-v-cantonal-tax-authority-hidden-profit-distribution-via-freight-charges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2011/swiss-corporation-v-cantonal-tax-authority-hidden-profit-distribution-via-freight-charges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2011/swiss-corporation-v-cantonal-tax-authority-hidden-profit-distribution-via-freight-charges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2011/swiss-corporation-v-cantonal-tax-authority-hidden-profit-distribution-via-freight-charges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2011/swiss-corporation-v-cantonal-tax-authority-hidden-profit-distribution-via-freight-charges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2010/foreign-national-v-cantonal-administrative-court-free-legal-aid-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2010/foreign-national-v-cantonal-administrative-court-free-legal-aid-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2010/foreign-national-v-cantonal-administrative-court-free-legal-aid-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2010/foreign-national-v-cantonal-administrative-court-free-legal-aid-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2010/foreign-national-v-cantonal-administrative-court-free-legal-aid-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2010/foreign-national-v-cantonal-administrative-court-free-legal-aid-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2009/expulsion-of-long-term-resident-convicted-of-serious-crimes-balanced-against-rehabilitation-efforts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2009/expulsion-of-long-term-resident-convicted-of-serious-crimes-balanced-against-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2009/expulsion-of-long-term-resident-convicted-of-serious-crimes-balanced-against-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2009/expulsion-of-long-term-resident-convicted-of-serious-crimes-balanced-against-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2009/expulsion-of-long-term-resident-convicted-of-serious-crimes-balanced-against-rehabilitation-efforts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2009/expulsion-of-long-term-resident-convicted-of-serious-crimes-balanced-against-rehabilitation-efforts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2008/residence-permit-refusal-upheld-due-to-abusive-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2008/residence-permit-refusal-upheld-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2008/residence-permit-refusal-upheld-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2008/residence-permit-refusal-upheld-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2008/residence-permit-refusal-upheld-due-to-abusive-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2008/residence-permit-refusal-upheld-due-to-abusive-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_18-2007/applicants-v-cantonal-administrative-court-interpreter-costs-in-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2007/applicants-v-cantonal-administrative-court-interpreter-costs-in-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_18-2007/applicants-v-cantonal-administrative-court-interpreter-costs-in-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_18-2007/applicants-v-cantonal-administrative-court-interpreter-costs-in-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_18-2007/applicants-v-cantonal-administrative-court-interpreter-costs-in-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_18-2007/applicants-v-cantonal-administrative-court-interpreter-costs-in-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2025/denial-of-justice-appeal-transfer-cantonal-tribunal-to-university-appeals-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2025/denial-of-justice-appeal-transfer-cantonal-tribunal-to-university-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2025/denial-of-justice-appeal-transfer-cantonal-tribunal-to-university-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2025/denial-of-justice-appeal-transfer-cantonal-tribunal-to-university-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2025/denial-of-justice-appeal-transfer-cantonal-tribunal-to-university-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2025/denial-of-justice-appeal-transfer-cantonal-tribunal-to-university-appeals-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2024/building-owners-association-v-cantonal-building-insurance-heat-pump-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2024/building-owners-association-v-cantonal-building-insurance-heat-pump-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2024/building-owners-association-v-cantonal-building-insurance-heat-pump-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2024/building-owners-association-v-cantonal-building-insurance-heat-pump-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2024/building-owners-association-v-cantonal-building-insurance-heat-pump-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2024/building-owners-association-v-cantonal-building-insurance-heat-pump-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2023/federal-supreme-court-overturns-cost-allocation-against-legal-representative-in-residency-appeal-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2023/federal-supreme-court-overturns-cost-allocation-against-legal-representative-in-residency-appeal-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2023/federal-supreme-court-overturns-cost-allocation-against-legal-representative-in-residency-appeal-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2023/federal-supreme-court-overturns-cost-allocation-against-legal-representative-in-residency-appeal-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2023/federal-supreme-court-overturns-cost-allocation-against-legal-representative-in-residency-appeal-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2023/federal-supreme-court-overturns-cost-allocation-against-legal-representative-in-residency-appeal-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2022/liquidation-entity-tax-assessment-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2022/liquidation-entity-tax-assessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2022/liquidation-entity-tax-assessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2022/liquidation-entity-tax-assessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2022/liquidation-entity-tax-assessment-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2022/liquidation-entity-tax-assessment-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2021/tax-assessment-limitation-period-expiry-due-to-unproven-notice-delivery</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2021/tax-assessment-limitation-period-expiry-due-to-unproven-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2021/tax-assessment-limitation-period-expiry-due-to-unproven-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2021/tax-assessment-limitation-period-expiry-due-to-unproven-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2021/tax-assessment-limitation-period-expiry-due-to-unproven-notice-delivery"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2021/tax-assessment-limitation-period-expiry-due-to-unproven-notice-delivery"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2020/city-v-canton-hardship-contribution-and-judicial-compatibility-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2020/city-v-canton-hardship-contribution-and-judicial-compatibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2020/city-v-canton-hardship-contribution-and-judicial-compatibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2020/city-v-canton-hardship-contribution-and-judicial-compatibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2020/city-v-canton-hardship-contribution-and-judicial-compatibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2020/city-v-canton-hardship-contribution-and-judicial-compatibility-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2019/air-traffic-controller-commuting-expense-deduction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2019/air-traffic-controller-commuting-expense-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2019/air-traffic-controller-commuting-expense-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2019/air-traffic-controller-commuting-expense-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2019/air-traffic-controller-commuting-expense-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2019/air-traffic-controller-commuting-expense-deduction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2018/appellant-fails-to-substantiate-appeal-against-interlocutory-fee-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2018/appellant-fails-to-substantiate-appeal-against-interlocutory-fee-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2018/appellant-fails-to-substantiate-appeal-against-interlocutory-fee-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2018/appellant-fails-to-substantiate-appeal-against-interlocutory-fee-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2018/appellant-fails-to-substantiate-appeal-against-interlocutory-fee-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2018/appellant-fails-to-substantiate-appeal-against-interlocutory-fee-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2016/taxpayers-appeal-against-estimated-assessments-and-denial-of-revision-based-on-failure-to-cooperate-and-unsubstantiated-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2016/taxpayers-appeal-against-estimated-assessments-and-denial-of-revision-based-on-failure-to-cooperate-and-unsubstantiated-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2016/taxpayers-appeal-against-estimated-assessments-and-denial-of-revision-based-on-failure-to-cooperate-and-unsubstantiated-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2016/taxpayers-appeal-against-estimated-assessments-and-denial-of-revision-based-on-failure-to-cooperate-and-unsubstantiated-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2016/taxpayers-appeal-against-estimated-assessments-and-denial-of-revision-based-on-failure-to-cooperate-and-unsubstantiated-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2016/taxpayers-appeal-against-estimated-assessments-and-denial-of-revision-based-on-failure-to-cooperate-and-unsubstantiated-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2014/federal-court-upholds-expulsion-of-drug-trafficker-and-child-sex-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2014/federal-court-upholds-expulsion-of-drug-trafficker-and-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2014/federal-court-upholds-expulsion-of-drug-trafficker-and-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2014/federal-court-upholds-expulsion-of-drug-trafficker-and-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2014/federal-court-upholds-expulsion-of-drug-trafficker-and-child-sex-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2014/federal-court-upholds-expulsion-of-drug-trafficker-and-child-sex-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2013/congolese-national-s-residence-permit-renewal-and-deportation-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2013/congolese-national-s-residence-permit-renewal-and-deportation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2013/congolese-national-s-residence-permit-renewal-and-deportation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2013/congolese-national-s-residence-permit-renewal-and-deportation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2013/congolese-national-s-residence-permit-renewal-and-deportation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2013/congolese-national-s-residence-permit-renewal-and-deportation-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2012/claimant-v-federation-regarding-denial-of-public-defense-counsel-in-liability-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2012/claimant-v-federation-regarding-denial-of-public-defense-counsel-in-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2012/claimant-v-federation-regarding-denial-of-public-defense-counsel-in-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2012/claimant-v-federation-regarding-denial-of-public-defense-counsel-in-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2012/claimant-v-federation-regarding-denial-of-public-defense-counsel-in-liability-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2012/claimant-v-federation-regarding-denial-of-public-defense-counsel-in-liability-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2011/appeal-for-free-legal-aid-in-agrarian-law-status-dispute-regarding-inheritance-property-slu-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2011/appeal-for-free-legal-aid-in-agrarian-law-status-dispute-regarding-inheritance-property-slu-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2011/appeal-for-free-legal-aid-in-agrarian-law-status-dispute-regarding-inheritance-property-slu-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2011/appeal-for-free-legal-aid-in-agrarian-law-status-dispute-regarding-inheritance-property-slu-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2011/appeal-for-free-legal-aid-in-agrarian-law-status-dispute-regarding-inheritance-property-slu-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2011/appeal-for-free-legal-aid-in-agrarian-law-status-dispute-regarding-inheritance-property-slu-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2010/turkish-national-v-switzerland-residency-after-divorce-based-on-cohabitation-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2010/turkish-national-v-switzerland-residency-after-divorce-based-on-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2010/turkish-national-v-switzerland-residency-after-divorce-based-on-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2010/turkish-national-v-switzerland-residency-after-divorce-based-on-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2010/turkish-national-v-switzerland-residency-after-divorce-based-on-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2010/turkish-national-v-switzerland-residency-after-divorce-based-on-cohabitation-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2009/appeal-regarding-agricultural-land-ownership-and-procedural-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2009/appeal-regarding-agricultural-land-ownership-and-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2009/appeal-regarding-agricultural-land-ownership-and-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2009/appeal-regarding-agricultural-land-ownership-and-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2009/appeal-regarding-agricultural-land-ownership-and-procedural-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2009/appeal-regarding-agricultural-land-ownership-and-procedural-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2008/foreign-national-s-appeal-against-refusal-to-reconsider-permit-revocation-dismissed-for-procedural-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2008/foreign-national-s-appeal-against-refusal-to-reconsider-permit-revocation-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2008/foreign-national-s-appeal-against-refusal-to-reconsider-permit-revocation-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2008/foreign-national-s-appeal-against-refusal-to-reconsider-permit-revocation-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2008/foreign-national-s-appeal-against-refusal-to-reconsider-permit-revocation-dismissed-for-procedural-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2008/foreign-national-s-appeal-against-refusal-to-reconsider-permit-revocation-dismissed-for-procedural-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_179-2007/taxation-period-for-lump-sum-occupational-pension-payment-maturity-date-vs-actual-payment-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2007/taxation-period-for-lump-sum-occupational-pension-payment-maturity-date-vs-actual-payment-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_179-2007/taxation-period-for-lump-sum-occupational-pension-payment-maturity-date-vs-actual-payment-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_179-2007/taxation-period-for-lump-sum-occupational-pension-payment-maturity-date-vs-actual-payment-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_179-2007/taxation-period-for-lump-sum-occupational-pension-payment-maturity-date-vs-actual-payment-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_179-2007/taxation-period-for-lump-sum-occupational-pension-payment-maturity-date-vs-actual-payment-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2025/spouses-appeal-term-restoration-denied-due-to-untimely-submission-and-husband-s-ability-to-retrieve-mail</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2025/spouses-appeal-term-restoration-denied-due-to-untimely-submission-and-husband-s-ability-to-retrieve-mail"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2025/spouses-appeal-term-restoration-denied-due-to-untimely-submission-and-husband-s-ability-to-retrieve-mail"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2025/spouses-appeal-term-restoration-denied-due-to-untimely-submission-and-husband-s-ability-to-retrieve-mail"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2025/spouses-appeal-term-restoration-denied-due-to-untimely-submission-and-husband-s-ability-to-retrieve-mail"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2025/spouses-appeal-term-restoration-denied-due-to-untimely-submission-and-husband-s-ability-to-retrieve-mail"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2024/angolan-national-s-short-stay-permit-for-marriage-denied-due-to-sponsor-s-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2024/angolan-national-s-short-stay-permit-for-marriage-denied-due-to-sponsor-s-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2024/angolan-national-s-short-stay-permit-for-marriage-denied-due-to-sponsor-s-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2024/angolan-national-s-short-stay-permit-for-marriage-denied-due-to-sponsor-s-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2024/angolan-national-s-short-stay-permit-for-marriage-denied-due-to-sponsor-s-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2024/angolan-national-s-short-stay-permit-for-marriage-denied-due-to-sponsor-s-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2023/federal-supreme-court-upholds-inadmissibility-of-appeals-against-administrative-assistance-to-israel-on-bank-account-information</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2023/federal-supreme-court-upholds-inadmissibility-of-appeals-against-administrative-assistance-to-israel-on-bank-account-information"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2023/federal-supreme-court-upholds-inadmissibility-of-appeals-against-administrative-assistance-to-israel-on-bank-account-information"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2023/federal-supreme-court-upholds-inadmissibility-of-appeals-against-administrative-assistance-to-israel-on-bank-account-information"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2023/federal-supreme-court-upholds-inadmissibility-of-appeals-against-administrative-assistance-to-israel-on-bank-account-information"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2023/federal-supreme-court-upholds-inadmissibility-of-appeals-against-administrative-assistance-to-israel-on-bank-account-information"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2022/tax-appeal-inadmissibility-due-to-late-advance-costs-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2022/tax-appeal-inadmissibility-due-to-late-advance-costs-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2022/tax-appeal-inadmissibility-due-to-late-advance-costs-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2022/tax-appeal-inadmissibility-due-to-late-advance-costs-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2022/tax-appeal-inadmissibility-due-to-late-advance-costs-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2022/tax-appeal-inadmissibility-due-to-late-advance-costs-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2021/revocation-of-residence-permit-and-expulsion-due-to-fraudulent-marriage-and-long-term-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2021/revocation-of-residence-permit-and-expulsion-due-to-fraudulent-marriage-and-long-term-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2021/revocation-of-residence-permit-and-expulsion-due-to-fraudulent-marriage-and-long-term-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2021/revocation-of-residence-permit-and-expulsion-due-to-fraudulent-marriage-and-long-term-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2021/revocation-of-residence-permit-and-expulsion-due-to-fraudulent-marriage-and-long-term-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2021/revocation-of-residence-permit-and-expulsion-due-to-fraudulent-marriage-and-long-term-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2020/physician-license-withdrawal-appeal-and-recusal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2020/physician-license-withdrawal-appeal-and-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2020/physician-license-withdrawal-appeal-and-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2020/physician-license-withdrawal-appeal-and-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2020/physician-license-withdrawal-appeal-and-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2020/physician-license-withdrawal-appeal-and-recusal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2019/swiss-company-v-russian-tax-authority-information-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2019/swiss-company-v-russian-tax-authority-information-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2019/swiss-company-v-russian-tax-authority-information-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2019/swiss-company-v-russian-tax-authority-information-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2019/swiss-company-v-russian-tax-authority-information-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2019/swiss-company-v-russian-tax-authority-information-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2018/annulment-of-proceedings-due-to-repeal-of-cantonal-law-rendering-dispute-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2018/annulment-of-proceedings-due-to-repeal-of-cantonal-law-rendering-dispute-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2018/annulment-of-proceedings-due-to-repeal-of-cantonal-law-rendering-dispute-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2018/annulment-of-proceedings-due-to-repeal-of-cantonal-law-rendering-dispute-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2018/annulment-of-proceedings-due-to-repeal-of-cantonal-law-rendering-dispute-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2018/annulment-of-proceedings-due-to-repeal-of-cantonal-law-rendering-dispute-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2015/tax-appeal-dismissed-for-inadequate-statement-of-reasons-and-procedural-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2015/tax-appeal-dismissed-for-inadequate-statement-of-reasons-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2015/tax-appeal-dismissed-for-inadequate-statement-of-reasons-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2015/tax-appeal-dismissed-for-inadequate-statement-of-reasons-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2015/tax-appeal-dismissed-for-inadequate-statement-of-reasons-and-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2015/tax-appeal-dismissed-for-inadequate-statement-of-reasons-and-procedural-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2014/peruvian-national-residency-renewal-refused-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2014/peruvian-national-residency-renewal-refused-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2014/peruvian-national-residency-renewal-refused-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2014/peruvian-national-residency-renewal-refused-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2014/peruvian-national-residency-renewal-refused-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2014/peruvian-national-residency-renewal-refused-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2013/sri-lankan-national-asylum-detention-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2013/sri-lankan-national-asylum-detention-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2013/sri-lankan-national-asylum-detention-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2013/sri-lankan-national-asylum-detention-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2013/sri-lankan-national-asylum-detention-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2013/sri-lankan-national-asylum-detention-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2011/lucerne-vs-valais-taxation-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2011/lucerne-vs-valais-taxation-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2011/lucerne-vs-valais-taxation-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2011/lucerne-vs-valais-taxation-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2011/lucerne-vs-valais-taxation-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2011/lucerne-vs-valais-taxation-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2010/appellant-challenges-refusal-of-legal-aid-in-tax-dispute-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2010/appellant-challenges-refusal-of-legal-aid-in-tax-dispute-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2010/appellant-challenges-refusal-of-legal-aid-in-tax-dispute-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2010/appellant-challenges-refusal-of-legal-aid-in-tax-dispute-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2010/appellant-challenges-refusal-of-legal-aid-in-tax-dispute-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2010/appellant-challenges-refusal-of-legal-aid-in-tax-dispute-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2009/military-service-exemption-tax-appeal-timeliness-and-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2009/military-service-exemption-tax-appeal-timeliness-and-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2009/military-service-exemption-tax-appeal-timeliness-and-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2009/military-service-exemption-tax-appeal-timeliness-and-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2009/military-service-exemption-tax-appeal-timeliness-and-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2009/military-service-exemption-tax-appeal-timeliness-and-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2008/exclusion-from-public-tender-upheld-due-to-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2008/exclusion-from-public-tender-upheld-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2008/exclusion-from-public-tender-upheld-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2008/exclusion-from-public-tender-upheld-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2008/exclusion-from-public-tender-upheld-due-to-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2008/exclusion-from-public-tender-upheld-due-to-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_178-2007/revocation-of-eu-efta-residence-permit-for-fraudulent-acquisition-and-reliance-on-public-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2007/revocation-of-eu-efta-residence-permit-for-fraudulent-acquisition-and-reliance-on-public-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_178-2007/revocation-of-eu-efta-residence-permit-for-fraudulent-acquisition-and-reliance-on-public-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_178-2007/revocation-of-eu-efta-residence-permit-for-fraudulent-acquisition-and-reliance-on-public-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_178-2007/revocation-of-eu-efta-residence-permit-for-fraudulent-acquisition-and-reliance-on-public-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_178-2007/revocation-of-eu-efta-residence-permit-for-fraudulent-acquisition-and-reliance-on-public-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2025/asylum-seeker-s-appeal-against-removal-under-dublin-procedure-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2025/asylum-seeker-s-appeal-against-removal-under-dublin-procedure-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2025/asylum-seeker-s-appeal-against-removal-under-dublin-procedure-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2025/asylum-seeker-s-appeal-against-removal-under-dublin-procedure-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2025/asylum-seeker-s-appeal-against-removal-under-dublin-procedure-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2025/asylum-seeker-s-appeal-against-removal-under-dublin-procedure-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2024/federal-supreme-court-dismisses-appeal-on-timeliness-in-spanish-tax-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2024/federal-supreme-court-dismisses-appeal-on-timeliness-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2024/federal-supreme-court-dismisses-appeal-on-timeliness-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2024/federal-supreme-court-dismisses-appeal-on-timeliness-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2024/federal-supreme-court-dismisses-appeal-on-timeliness-in-spanish-tax-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2024/federal-supreme-court-dismisses-appeal-on-timeliness-in-spanish-tax-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2023/estate-heir-appeal-inadmissibility-for-lack-of-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2023/estate-heir-appeal-inadmissibility-for-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2023/estate-heir-appeal-inadmissibility-for-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2023/estate-heir-appeal-inadmissibility-for-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2023/estate-heir-appeal-inadmissibility-for-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2023/estate-heir-appeal-inadmissibility-for-lack-of-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2022/municipal-regulation-superseding-fusion-agreement-on-agricultural-plot-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2022/municipal-regulation-superseding-fusion-agreement-on-agricultural-plot-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2022/municipal-regulation-superseding-fusion-agreement-on-agricultural-plot-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2022/municipal-regulation-superseding-fusion-agreement-on-agricultural-plot-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2022/municipal-regulation-superseding-fusion-agreement-on-agricultural-plot-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2022/municipal-regulation-superseding-fusion-agreement-on-agricultural-plot-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2021/company-fine-for-unauthorized-subcontracting-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2021/company-fine-for-unauthorized-subcontracting-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2021/company-fine-for-unauthorized-subcontracting-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2021/company-fine-for-unauthorized-subcontracting-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2021/company-fine-for-unauthorized-subcontracting-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2021/company-fine-for-unauthorized-subcontracting-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2020/appeal-against-advance-payment-cost-dismissed-as-premature-due-to-unaddressed-legal-aid-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2020/appeal-against-advance-payment-cost-dismissed-as-premature-due-to-unaddressed-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2020/appeal-against-advance-payment-cost-dismissed-as-premature-due-to-unaddressed-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2020/appeal-against-advance-payment-cost-dismissed-as-premature-due-to-unaddressed-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2020/appeal-against-advance-payment-cost-dismissed-as-premature-due-to-unaddressed-legal-aid-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2020/appeal-against-advance-payment-cost-dismissed-as-premature-due-to-unaddressed-legal-aid-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2019/securities-trader-fails-to-restore-appeal-deadline-due-to-counsel-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2019/securities-trader-fails-to-restore-appeal-deadline-due-to-counsel-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2019/securities-trader-fails-to-restore-appeal-deadline-due-to-counsel-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2019/securities-trader-fails-to-restore-appeal-deadline-due-to-counsel-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2019/securities-trader-fails-to-restore-appeal-deadline-due-to-counsel-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2019/securities-trader-fails-to-restore-appeal-deadline-due-to-counsel-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2018/customs-recovery-on-horse-imports-under-temporary-admission-fraud-allegations-and-procedural-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2018/customs-recovery-on-horse-imports-under-temporary-admission-fraud-allegations-and-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2018/customs-recovery-on-horse-imports-under-temporary-admission-fraud-allegations-and-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2018/customs-recovery-on-horse-imports-under-temporary-admission-fraud-allegations-and-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2018/customs-recovery-on-horse-imports-under-temporary-admission-fraud-allegations-and-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2018/customs-recovery-on-horse-imports-under-temporary-admission-fraud-allegations-and-procedural-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2017/kosovan-national-v-switzerland-marriage-of-convenience-for-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2017/kosovan-national-v-switzerland-marriage-of-convenience-for-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2017/kosovan-national-v-switzerland-marriage-of-convenience-for-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2017/kosovan-national-v-switzerland-marriage-of-convenience-for-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2017/kosovan-national-v-switzerland-marriage-of-convenience-for-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2017/kosovan-national-v-switzerland-marriage-of-convenience-for-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2016/taxpayer-appeal-regarding-imputed-income-and-statute-of-limitations-for-constructive-dividends</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2016/taxpayer-appeal-regarding-imputed-income-and-statute-of-limitations-for-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2016/taxpayer-appeal-regarding-imputed-income-and-statute-of-limitations-for-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2016/taxpayer-appeal-regarding-imputed-income-and-statute-of-limitations-for-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2016/taxpayer-appeal-regarding-imputed-income-and-statute-of-limitations-for-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2016/taxpayer-appeal-regarding-imputed-income-and-statute-of-limitations-for-constructive-dividends"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2015/dentist-s-provisional-license-limitation-upheld-pending-disciplinary-action</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2015/dentist-s-provisional-license-limitation-upheld-pending-disciplinary-action"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2015/dentist-s-provisional-license-limitation-upheld-pending-disciplinary-action"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2015/dentist-s-provisional-license-limitation-upheld-pending-disciplinary-action"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2015/dentist-s-provisional-license-limitation-upheld-pending-disciplinary-action"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2015/dentist-s-provisional-license-limitation-upheld-pending-disciplinary-action"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2014/denial-of-legal-aid-for-nursing-home-cost-appeal-due-to-incomplete-financial-disclosure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2014/denial-of-legal-aid-for-nursing-home-cost-appeal-due-to-incomplete-financial-disclosure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2014/denial-of-legal-aid-for-nursing-home-cost-appeal-due-to-incomplete-financial-disclosure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2014/denial-of-legal-aid-for-nursing-home-cost-appeal-due-to-incomplete-financial-disclosure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2014/denial-of-legal-aid-for-nursing-home-cost-appeal-due-to-incomplete-financial-disclosure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2014/denial-of-legal-aid-for-nursing-home-cost-appeal-due-to-incomplete-financial-disclosure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2013/refusal-to-renew-residence-permit-based-on-sham-marriage-for-immigration-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2013/refusal-to-renew-residence-permit-based-on-sham-marriage-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2013/refusal-to-renew-residence-permit-based-on-sham-marriage-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2013/refusal-to-renew-residence-permit-based-on-sham-marriage-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2013/refusal-to-renew-residence-permit-based-on-sham-marriage-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2013/refusal-to-renew-residence-permit-based-on-sham-marriage-for-immigration-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2012/student-worker-weekly-residence-deduction-for-dual-study-and-employment-location</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2012/student-worker-weekly-residence-deduction-for-dual-study-and-employment-location"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2012/student-worker-weekly-residence-deduction-for-dual-study-and-employment-location"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2012/student-worker-weekly-residence-deduction-for-dual-study-and-employment-location"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2012/student-worker-weekly-residence-deduction-for-dual-study-and-employment-location"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2012/student-worker-weekly-residence-deduction-for-dual-study-and-employment-location"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2011/taxpayer-loses-revision-for-failure-to-raise-investment-issues-during-initial-tax-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2011/taxpayer-loses-revision-for-failure-to-raise-investment-issues-during-initial-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2011/taxpayer-loses-revision-for-failure-to-raise-investment-issues-during-initial-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2011/taxpayer-loses-revision-for-failure-to-raise-investment-issues-during-initial-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2011/taxpayer-loses-revision-for-failure-to-raise-investment-issues-during-initial-tax-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2011/taxpayer-loses-revision-for-failure-to-raise-investment-issues-during-initial-tax-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2010/cameroonian-national-s-permit-denial-upheld-due-to-late-filing-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2010/cameroonian-national-s-permit-denial-upheld-due-to-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2010/cameroonian-national-s-permit-denial-upheld-due-to-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2010/cameroonian-national-s-permit-denial-upheld-due-to-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2010/cameroonian-national-s-permit-denial-upheld-due-to-late-filing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2010/cameroonian-national-s-permit-denial-upheld-due-to-late-filing-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2009/dismissal-of-appeal-for-untimely-and-unsubstantiated-fee-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2009/dismissal-of-appeal-for-untimely-and-unsubstantiated-fee-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2009/dismissal-of-appeal-for-untimely-and-unsubstantiated-fee-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2009/dismissal-of-appeal-for-untimely-and-unsubstantiated-fee-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2009/dismissal-of-appeal-for-untimely-and-unsubstantiated-fee-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2009/dismissal-of-appeal-for-untimely-and-unsubstantiated-fee-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2008/casino-surveillance-deficiencies-and-fine-reduction-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2008/casino-surveillance-deficiencies-and-fine-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2008/casino-surveillance-deficiencies-and-fine-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2008/casino-surveillance-deficiencies-and-fine-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2008/casino-surveillance-deficiencies-and-fine-reduction-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2008/casino-surveillance-deficiencies-and-fine-reduction-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_177-2007/attorney-sanctioned-for-direct-contact-with-represented-former-clients</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2007/attorney-sanctioned-for-direct-contact-with-represented-former-clients"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_177-2007/attorney-sanctioned-for-direct-contact-with-represented-former-clients"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_177-2007/attorney-sanctioned-for-direct-contact-with-represented-former-clients"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_177-2007/attorney-sanctioned-for-direct-contact-with-represented-former-clients"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_177-2007/attorney-sanctioned-for-direct-contact-with-represented-former-clients"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2025/appeal-dismissal-due-to-lack-of-will-to-appeal-with-second-representative</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2025/appeal-dismissal-due-to-lack-of-will-to-appeal-with-second-representative"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2025/appeal-dismissal-due-to-lack-of-will-to-appeal-with-second-representative"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2025/appeal-dismissal-due-to-lack-of-will-to-appeal-with-second-representative"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2025/appeal-dismissal-due-to-lack-of-will-to-appeal-with-second-representative"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2025/appeal-dismissal-due-to-lack-of-will-to-appeal-with-second-representative"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2024/russian-national-visa-refusal-and-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2024/russian-national-visa-refusal-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2024/russian-national-visa-refusal-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2024/russian-national-visa-refusal-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2024/russian-national-visa-refusal-and-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2024/russian-national-visa-refusal-and-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2023/company-sanctioned-for-non-compliance-with-sectoral-labor-usages-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2023/company-sanctioned-for-non-compliance-with-sectoral-labor-usages-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2023/company-sanctioned-for-non-compliance-with-sectoral-labor-usages-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2023/company-sanctioned-for-non-compliance-with-sectoral-labor-usages-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2023/company-sanctioned-for-non-compliance-with-sectoral-labor-usages-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2023/company-sanctioned-for-non-compliance-with-sectoral-labor-usages-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2022/data-transport-services-procurement-dispute-negative-interest-damages-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2022/data-transport-services-procurement-dispute-negative-interest-damages-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2022/data-transport-services-procurement-dispute-negative-interest-damages-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2022/data-transport-services-procurement-dispute-negative-interest-damages-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2022/data-transport-services-procurement-dispute-negative-interest-damages-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2022/data-transport-services-procurement-dispute-negative-interest-damages-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2021/contractor-penalty-appeal-for-procurement-violation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2021/contractor-penalty-appeal-for-procurement-violation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2021/contractor-penalty-appeal-for-procurement-violation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2021/contractor-penalty-appeal-for-procurement-violation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2021/contractor-penalty-appeal-for-procurement-violation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2021/contractor-penalty-appeal-for-procurement-violation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2020/german-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2020/german-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2020/german-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2020/german-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2020/german-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2020/german-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2019/foreign-spouse-residency-denial-upheld-due-to-fictitious-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2019/foreign-spouse-residency-denial-upheld-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2019/foreign-spouse-residency-denial-upheld-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2019/foreign-spouse-residency-denial-upheld-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2019/foreign-spouse-residency-denial-upheld-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2019/foreign-spouse-residency-denial-upheld-due-to-fictitious-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2018/kosovar-national-v-revocation-of-settlement-permit-due-to-concealed-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2018/kosovar-national-v-revocation-of-settlement-permit-due-to-concealed-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2018/kosovar-national-v-revocation-of-settlement-permit-due-to-concealed-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2018/kosovar-national-v-revocation-of-settlement-permit-due-to-concealed-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2018/kosovar-national-v-revocation-of-settlement-permit-due-to-concealed-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2018/kosovar-national-v-revocation-of-settlement-permit-due-to-concealed-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2017/kosovo-national-v-switzerland-family-reunification-overrides-criminal-past-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2017/kosovo-national-v-switzerland-family-reunification-overrides-criminal-past-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2017/kosovo-national-v-switzerland-family-reunification-overrides-criminal-past-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2017/kosovo-national-v-switzerland-family-reunification-overrides-criminal-past-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2017/kosovo-national-v-switzerland-family-reunification-overrides-criminal-past-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2017/kosovo-national-v-switzerland-family-reunification-overrides-criminal-past-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2016/tax-deferral-denial-for-non-essential-business-assets-in-real-estate-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2016/tax-deferral-denial-for-non-essential-business-assets-in-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2016/tax-deferral-denial-for-non-essential-business-assets-in-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2016/tax-deferral-denial-for-non-essential-business-assets-in-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2016/tax-deferral-denial-for-non-essential-business-assets-in-real-estate-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2016/tax-deferral-denial-for-non-essential-business-assets-in-real-estate-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2015/thai-mother-s-late-family-reunification-for-son-based-on-grandmother-s-incapacity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2015/thai-mother-s-late-family-reunification-for-son-based-on-grandmother-s-incapacity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2015/thai-mother-s-late-family-reunification-for-son-based-on-grandmother-s-incapacity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2015/thai-mother-s-late-family-reunification-for-son-based-on-grandmother-s-incapacity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2015/thai-mother-s-late-family-reunification-for-son-based-on-grandmother-s-incapacity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2015/thai-mother-s-late-family-reunification-for-son-based-on-grandmother-s-incapacity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2014/financial-regulator-v-individual-deposit-taker-group-liability-for-unlicensed-banking-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2014/financial-regulator-v-individual-deposit-taker-group-liability-for-unlicensed-banking-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2014/financial-regulator-v-individual-deposit-taker-group-liability-for-unlicensed-banking-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2014/financial-regulator-v-individual-deposit-taker-group-liability-for-unlicensed-banking-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2014/financial-regulator-v-individual-deposit-taker-group-liability-for-unlicensed-banking-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2014/financial-regulator-v-individual-deposit-taker-group-liability-for-unlicensed-banking-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2013/animal-seizure-appeal-inadmissible-due-to-insufficient-legal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2013/animal-seizure-appeal-inadmissible-due-to-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2013/animal-seizure-appeal-inadmissible-due-to-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2013/animal-seizure-appeal-inadmissible-due-to-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2013/animal-seizure-appeal-inadmissible-due-to-insufficient-legal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2013/animal-seizure-appeal-inadmissible-due-to-insufficient-legal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2012/swiss-bank-subsidiary-v-federal-tax-administration-withholding-tax-declaration-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2012/swiss-bank-subsidiary-v-federal-tax-administration-withholding-tax-declaration-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2012/swiss-bank-subsidiary-v-federal-tax-administration-withholding-tax-declaration-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2012/swiss-bank-subsidiary-v-federal-tax-administration-withholding-tax-declaration-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2012/swiss-bank-subsidiary-v-federal-tax-administration-withholding-tax-declaration-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2012/swiss-bank-subsidiary-v-federal-tax-administration-withholding-tax-declaration-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2011/absence-leading-to-lapse-of-permanent-residence-permit-and-remand-for-hardship-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2011/absence-leading-to-lapse-of-permanent-residence-permit-and-remand-for-hardship-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2011/absence-leading-to-lapse-of-permanent-residence-permit-and-remand-for-hardship-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2011/absence-leading-to-lapse-of-permanent-residence-permit-and-remand-for-hardship-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2011/absence-leading-to-lapse-of-permanent-residence-permit-and-remand-for-hardship-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2011/absence-leading-to-lapse-of-permanent-residence-permit-and-remand-for-hardship-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2010/federal-supreme-court-dismisses-appeal-against-refusal-to-open-disciplinary-proceedings-due-to-procedural-defects-and-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2010/federal-supreme-court-dismisses-appeal-against-refusal-to-open-disciplinary-proceedings-due-to-procedural-defects-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2010/federal-supreme-court-dismisses-appeal-against-refusal-to-open-disciplinary-proceedings-due-to-procedural-defects-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2010/federal-supreme-court-dismisses-appeal-against-refusal-to-open-disciplinary-proceedings-due-to-procedural-defects-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2010/federal-supreme-court-dismisses-appeal-against-refusal-to-open-disciplinary-proceedings-due-to-procedural-defects-and-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2010/federal-supreme-court-dismisses-appeal-against-refusal-to-open-disciplinary-proceedings-due-to-procedural-defects-and-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2009/constitutional-complaint-regarding-non-entry-into-appeal-due-to-default-on-cost-advance-installments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2009/constitutional-complaint-regarding-non-entry-into-appeal-due-to-default-on-cost-advance-installments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2009/constitutional-complaint-regarding-non-entry-into-appeal-due-to-default-on-cost-advance-installments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2009/constitutional-complaint-regarding-non-entry-into-appeal-due-to-default-on-cost-advance-installments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2009/constitutional-complaint-regarding-non-entry-into-appeal-due-to-default-on-cost-advance-installments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2009/constitutional-complaint-regarding-non-entry-into-appeal-due-to-default-on-cost-advance-installments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2008/company-capital-gain-taxation-on-transfer-of-subsidiary-under-transitional-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2008/company-capital-gain-taxation-on-transfer-of-subsidiary-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2008/company-capital-gain-taxation-on-transfer-of-subsidiary-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2008/company-capital-gain-taxation-on-transfer-of-subsidiary-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2008/company-capital-gain-taxation-on-transfer-of-subsidiary-under-transitional-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2008/company-capital-gain-taxation-on-transfer-of-subsidiary-under-transitional-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_176-2007/pilot-s-appeal-on-fitness-to-fly-and-legal-aid-refusal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2007/pilot-s-appeal-on-fitness-to-fly-and-legal-aid-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_176-2007/pilot-s-appeal-on-fitness-to-fly-and-legal-aid-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_176-2007/pilot-s-appeal-on-fitness-to-fly-and-legal-aid-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_176-2007/pilot-s-appeal-on-fitness-to-fly-and-legal-aid-refusal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_176-2007/pilot-s-appeal-on-fitness-to-fly-and-legal-aid-refusal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2024/casino-sanction-upheld-for-gaming-violations-and-anti-money-laundering-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2024/casino-sanction-upheld-for-gaming-violations-and-anti-money-laundering-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2024/casino-sanction-upheld-for-gaming-violations-and-anti-money-laundering-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2024/casino-sanction-upheld-for-gaming-violations-and-anti-money-laundering-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2024/casino-sanction-upheld-for-gaming-violations-and-anti-money-laundering-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2024/casino-sanction-upheld-for-gaming-violations-and-anti-money-laundering-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2023/state-liability-case-appeal-regarding-denial-of-legal-aid-and-imposition-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2023/state-liability-case-appeal-regarding-denial-of-legal-aid-and-imposition-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2023/state-liability-case-appeal-regarding-denial-of-legal-aid-and-imposition-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2023/state-liability-case-appeal-regarding-denial-of-legal-aid-and-imposition-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2023/state-liability-case-appeal-regarding-denial-of-legal-aid-and-imposition-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2023/state-liability-case-appeal-regarding-denial-of-legal-aid-and-imposition-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2021/company-fined-for-unsanctioned-subcontracting-in-public-procurement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2021/company-fined-for-unsanctioned-subcontracting-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2021/company-fined-for-unsanctioned-subcontracting-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2021/company-fined-for-unsanctioned-subcontracting-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2021/company-fined-for-unsanctioned-subcontracting-in-public-procurement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2021/company-fined-for-unsanctioned-subcontracting-in-public-procurement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2020/turkish-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2020/turkish-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2020/turkish-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2020/turkish-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2020/turkish-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2020/turkish-national-v-switzerland-denial-of-residence-permit-based-on-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2019/swiss-federal-supreme-court-confirms-taxation-of-partnership-liquidation-sale-of-real-estate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2019/swiss-federal-supreme-court-confirms-taxation-of-partnership-liquidation-sale-of-real-estate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2019/swiss-federal-supreme-court-confirms-taxation-of-partnership-liquidation-sale-of-real-estate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2019/swiss-federal-supreme-court-confirms-taxation-of-partnership-liquidation-sale-of-real-estate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2019/swiss-federal-supreme-court-confirms-taxation-of-partnership-liquidation-sale-of-real-estate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2019/swiss-federal-supreme-court-confirms-taxation-of-partnership-liquidation-sale-of-real-estate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2018/firearms-marking-obligation-appeal-dismissed-for-lack-of-substantiated-constitutional-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2018/firearms-marking-obligation-appeal-dismissed-for-lack-of-substantiated-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2018/firearms-marking-obligation-appeal-dismissed-for-lack-of-substantiated-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2018/firearms-marking-obligation-appeal-dismissed-for-lack-of-substantiated-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2018/firearms-marking-obligation-appeal-dismissed-for-lack-of-substantiated-constitutional-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2018/firearms-marking-obligation-appeal-dismissed-for-lack-of-substantiated-constitutional-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2017/kleine-emme-flood-protection-cost-allocation-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2017/kleine-emme-flood-protection-cost-allocation-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2017/kleine-emme-flood-protection-cost-allocation-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2017/kleine-emme-flood-protection-cost-allocation-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2017/kleine-emme-flood-protection-cost-allocation-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2017/kleine-emme-flood-protection-cost-allocation-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2016/foreign-national-residence-permit-denial-and-procedural-non-admissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2016/foreign-national-residence-permit-denial-and-procedural-non-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2016/foreign-national-residence-permit-denial-and-procedural-non-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2016/foreign-national-residence-permit-denial-and-procedural-non-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2016/foreign-national-residence-permit-denial-and-procedural-non-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2016/foreign-national-residence-permit-denial-and-procedural-non-admissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2015/nigerian-spouse-s-right-to-residence-renewal-post-separation-based-on-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2015/nigerian-spouse-s-right-to-residence-renewal-post-separation-based-on-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2015/nigerian-spouse-s-right-to-residence-renewal-post-separation-based-on-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2015/nigerian-spouse-s-right-to-residence-renewal-post-separation-based-on-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2015/nigerian-spouse-s-right-to-residence-renewal-post-separation-based-on-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2015/nigerian-spouse-s-right-to-residence-renewal-post-separation-based-on-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2013/bolivian-nationals-v-canton-on-residence-permit-re-examination-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2013/bolivian-nationals-v-canton-on-residence-permit-re-examination-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2013/bolivian-nationals-v-canton-on-residence-permit-re-examination-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2013/bolivian-nationals-v-canton-on-residence-permit-re-examination-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2013/bolivian-nationals-v-canton-on-residence-permit-re-examination-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2013/bolivian-nationals-v-canton-on-residence-permit-re-examination-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2012/kiosk-operator-vat-rate-dispute-estimation-required-when-organizational-separation-lacking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2012/kiosk-operator-vat-rate-dispute-estimation-required-when-organizational-separation-lacking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2012/kiosk-operator-vat-rate-dispute-estimation-required-when-organizational-separation-lacking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2012/kiosk-operator-vat-rate-dispute-estimation-required-when-organizational-separation-lacking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2012/kiosk-operator-vat-rate-dispute-estimation-required-when-organizational-separation-lacking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2012/kiosk-operator-vat-rate-dispute-estimation-required-when-organizational-separation-lacking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2011/taxpayer-appeal-against-refusal-of-legal-aid-and-cost-advance-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2011/taxpayer-appeal-against-refusal-of-legal-aid-and-cost-advance-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2011/taxpayer-appeal-against-refusal-of-legal-aid-and-cost-advance-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2011/taxpayer-appeal-against-refusal-of-legal-aid-and-cost-advance-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2011/taxpayer-appeal-against-refusal-of-legal-aid-and-cost-advance-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2011/taxpayer-appeal-against-refusal-of-legal-aid-and-cost-advance-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2010/taxpayer-fine-for-procedural-violation-upheld-despite-link-to-tax-evasion-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2010/taxpayer-fine-for-procedural-violation-upheld-despite-link-to-tax-evasion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2010/taxpayer-fine-for-procedural-violation-upheld-despite-link-to-tax-evasion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2010/taxpayer-fine-for-procedural-violation-upheld-despite-link-to-tax-evasion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2010/taxpayer-fine-for-procedural-violation-upheld-despite-link-to-tax-evasion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2010/taxpayer-fine-for-procedural-violation-upheld-despite-link-to-tax-evasion-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2009/petitioner-v-swiss-federal-supreme-court-radio-transmitter-closure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2009/petitioner-v-swiss-federal-supreme-court-radio-transmitter-closure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2009/petitioner-v-swiss-federal-supreme-court-radio-transmitter-closure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2009/petitioner-v-swiss-federal-supreme-court-radio-transmitter-closure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2009/petitioner-v-swiss-federal-supreme-court-radio-transmitter-closure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2009/petitioner-v-swiss-federal-supreme-court-radio-transmitter-closure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2008/st-gallen-vs-thurgau-tax-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2008/st-gallen-vs-thurgau-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2008/st-gallen-vs-thurgau-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2008/st-gallen-vs-thurgau-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2008/st-gallen-vs-thurgau-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2008/st-gallen-vs-thurgau-tax-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_175-2007/federal-tribunal-dismisses-appeal-on-social-benefits-due-to-formal-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2007/federal-tribunal-dismisses-appeal-on-social-benefits-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_175-2007/federal-tribunal-dismisses-appeal-on-social-benefits-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_175-2007/federal-tribunal-dismisses-appeal-on-social-benefits-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_175-2007/federal-tribunal-dismisses-appeal-on-social-benefits-due-to-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_175-2007/federal-tribunal-dismisses-appeal-on-social-benefits-due-to-formal-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2024/university-student-conditional-admission-revocation-upheld-due-to-failure-to-meet-credit-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2024/university-student-conditional-admission-revocation-upheld-due-to-failure-to-meet-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2024/university-student-conditional-admission-revocation-upheld-due-to-failure-to-meet-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2024/university-student-conditional-admission-revocation-upheld-due-to-failure-to-meet-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2024/university-student-conditional-admission-revocation-upheld-due-to-failure-to-meet-credit-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2024/university-student-conditional-admission-revocation-upheld-due-to-failure-to-meet-credit-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2023/biogas-tariff-recalculation-for-hybrid-plant-utilizing-sewage-gas</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2023/biogas-tariff-recalculation-for-hybrid-plant-utilizing-sewage-gas"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2023/biogas-tariff-recalculation-for-hybrid-plant-utilizing-sewage-gas"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2023/biogas-tariff-recalculation-for-hybrid-plant-utilizing-sewage-gas"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2023/biogas-tariff-recalculation-for-hybrid-plant-utilizing-sewage-gas"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2023/biogas-tariff-recalculation-for-hybrid-plant-utilizing-sewage-gas"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2022/tax-assessment-limitation-period-interruption-by-written-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2022/tax-assessment-limitation-period-interruption-by-written-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2022/tax-assessment-limitation-period-interruption-by-written-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2022/tax-assessment-limitation-period-interruption-by-written-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2022/tax-assessment-limitation-period-interruption-by-written-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2022/tax-assessment-limitation-period-interruption-by-written-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2021/fnia-hardship-permit-appeal-inadmissible-under-art-83-lit-c-fnia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2021/fnia-hardship-permit-appeal-inadmissible-under-art-83-lit-c-fnia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2021/fnia-hardship-permit-appeal-inadmissible-under-art-83-lit-c-fnia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2021/fnia-hardship-permit-appeal-inadmissible-under-art-83-lit-c-fnia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2021/fnia-hardship-permit-appeal-inadmissible-under-art-83-lit-c-fnia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2021/fnia-hardship-permit-appeal-inadmissible-under-art-83-lit-c-fnia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2020/tax-appeal-dismissed-for-failure-to-substantiate-excuse-for-untimely-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2020/tax-appeal-dismissed-for-failure-to-substantiate-excuse-for-untimely-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2020/tax-appeal-dismissed-for-failure-to-substantiate-excuse-for-untimely-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2020/tax-appeal-dismissed-for-failure-to-substantiate-excuse-for-untimely-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2020/tax-appeal-dismissed-for-failure-to-substantiate-excuse-for-untimely-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2020/tax-appeal-dismissed-for-failure-to-substantiate-excuse-for-untimely-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2019/railway-transport-company-v-federal-office-for-the-environment-protection-of-legitimate-expectations-in-subsidy-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2019/railway-transport-company-v-federal-office-for-the-environment-protection-of-legitimate-expectations-in-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2019/railway-transport-company-v-federal-office-for-the-environment-protection-of-legitimate-expectations-in-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2019/railway-transport-company-v-federal-office-for-the-environment-protection-of-legitimate-expectations-in-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2019/railway-transport-company-v-federal-office-for-the-environment-protection-of-legitimate-expectations-in-subsidy-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2019/railway-transport-company-v-federal-office-for-the-environment-protection-of-legitimate-expectations-in-subsidy-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2018/appeal-against-administrative-detention-order-time-barred</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2018/appeal-against-administrative-detention-order-time-barred"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2018/appeal-against-administrative-detention-order-time-barred"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2018/appeal-against-administrative-detention-order-time-barred"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2018/appeal-against-administrative-detention-order-time-barred"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2018/appeal-against-administrative-detention-order-time-barred"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2017/cantonal-police-weapon-seizure-upheld-against-foreign-national-due-to-dangerous-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2017/cantonal-police-weapon-seizure-upheld-against-foreign-national-due-to-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2017/cantonal-police-weapon-seizure-upheld-against-foreign-national-due-to-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2017/cantonal-police-weapon-seizure-upheld-against-foreign-national-due-to-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2017/cantonal-police-weapon-seizure-upheld-against-foreign-national-due-to-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2017/cantonal-police-weapon-seizure-upheld-against-foreign-national-due-to-dangerous-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2016/family-reunification-denial-upheld-due-to-missed-statutory-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2016/family-reunification-denial-upheld-due-to-missed-statutory-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2016/family-reunification-denial-upheld-due-to-missed-statutory-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2016/family-reunification-denial-upheld-due-to-missed-statutory-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2016/family-reunification-denial-upheld-due-to-missed-statutory-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2016/family-reunification-denial-upheld-due-to-missed-statutory-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2014/taxpayer-tax-assessment-timeliness-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2014/taxpayer-tax-assessment-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2014/taxpayer-tax-assessment-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2014/taxpayer-tax-assessment-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2014/taxpayer-tax-assessment-timeliness-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2014/taxpayer-tax-assessment-timeliness-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2013/moroccan-national-residence-permit-extension-denial-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2013/moroccan-national-residence-permit-extension-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2013/moroccan-national-residence-permit-extension-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2013/moroccan-national-residence-permit-extension-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2013/moroccan-national-residence-permit-extension-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2013/moroccan-national-residence-permit-extension-denial-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2012/federal-supreme-court-upholds-denial-of-residency-for-older-children-due-to-missed-family-reunification-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2012/federal-supreme-court-upholds-denial-of-residency-for-older-children-due-to-missed-family-reunification-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2012/federal-supreme-court-upholds-denial-of-residency-for-older-children-due-to-missed-family-reunification-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2012/federal-supreme-court-upholds-denial-of-residency-for-older-children-due-to-missed-family-reunification-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2012/federal-supreme-court-upholds-denial-of-residency-for-older-children-due-to-missed-family-reunification-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2012/federal-supreme-court-upholds-denial-of-residency-for-older-children-due-to-missed-family-reunification-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2011/italian-national-v-swiss-federal-court-on-residency-permit-non-renewal-due-to-unemployment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2011/italian-national-v-swiss-federal-court-on-residency-permit-non-renewal-due-to-unemployment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2011/italian-national-v-swiss-federal-court-on-residency-permit-non-renewal-due-to-unemployment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2011/italian-national-v-swiss-federal-court-on-residency-permit-non-renewal-due-to-unemployment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2011/italian-national-v-swiss-federal-court-on-residency-permit-non-renewal-due-to-unemployment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2011/italian-national-v-swiss-federal-court-on-residency-permit-non-renewal-due-to-unemployment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2010/cooperative-fair-turnover-tax-dispute-regarding-municipal-land-subsidy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2010/cooperative-fair-turnover-tax-dispute-regarding-municipal-land-subsidy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2010/cooperative-fair-turnover-tax-dispute-regarding-municipal-land-subsidy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2010/cooperative-fair-turnover-tax-dispute-regarding-municipal-land-subsidy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2010/cooperative-fair-turnover-tax-dispute-regarding-municipal-land-subsidy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2010/cooperative-fair-turnover-tax-dispute-regarding-municipal-land-subsidy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2009/moroccan-national-s-residence-permit-extension-and-article-8-rights-following-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2009/moroccan-national-s-residence-permit-extension-and-article-8-rights-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2009/moroccan-national-s-residence-permit-extension-and-article-8-rights-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2009/moroccan-national-s-residence-permit-extension-and-article-8-rights-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2009/moroccan-national-s-residence-permit-extension-and-article-8-rights-following-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2009/moroccan-national-s-residence-permit-extension-and-article-8-rights-following-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2008/federal-supreme-court-dismisses-vat-appeal-as-untimely</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2008/federal-supreme-court-dismisses-vat-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2008/federal-supreme-court-dismisses-vat-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2008/federal-supreme-court-dismisses-vat-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2008/federal-supreme-court-dismisses-vat-appeal-as-untimely"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2008/federal-supreme-court-dismisses-vat-appeal-as-untimely"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_174-2007/turkish-national-s-appeal-for-swiss-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2007/turkish-national-s-appeal-for-swiss-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_174-2007/turkish-national-s-appeal-for-swiss-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_174-2007/turkish-national-s-appeal-for-swiss-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_174-2007/turkish-national-s-appeal-for-swiss-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_174-2007/turkish-national-s-appeal-for-swiss-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2025/dominican-national-with-criminal-record-denied-eu-efta-residence-based-on-unstable-spanish-partnership-legal-aid-decision-partially-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2025/dominican-national-with-criminal-record-denied-eu-efta-residence-based-on-unstable-spanish-partnership-legal-aid-decision-partially-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2025/dominican-national-with-criminal-record-denied-eu-efta-residence-based-on-unstable-spanish-partnership-legal-aid-decision-partially-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2025/dominican-national-with-criminal-record-denied-eu-efta-residence-based-on-unstable-spanish-partnership-legal-aid-decision-partially-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2025/dominican-national-with-criminal-record-denied-eu-efta-residence-based-on-unstable-spanish-partnership-legal-aid-decision-partially-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2025/dominican-national-with-criminal-record-denied-eu-efta-residence-based-on-unstable-spanish-partnership-legal-aid-decision-partially-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2024/italian-citizen-s-residence-permit-renewal-granted-due-to-domestic-violence-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2024/italian-citizen-s-residence-permit-renewal-granted-due-to-domestic-violence-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2024/italian-citizen-s-residence-permit-renewal-granted-due-to-domestic-violence-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2024/italian-citizen-s-residence-permit-renewal-granted-due-to-domestic-violence-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2024/italian-citizen-s-residence-permit-renewal-granted-due-to-domestic-violence-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2024/italian-citizen-s-residence-permit-renewal-granted-due-to-domestic-violence-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2023/switzerland-v-spain-tax-information-exchange-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2023/switzerland-v-spain-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2023/switzerland-v-spain-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2023/switzerland-v-spain-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2023/switzerland-v-spain-tax-information-exchange-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2023/switzerland-v-spain-tax-information-exchange-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2022/case-regarding-refusal-to-renew-residency-permit-after-failure-to-justify-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2022/case-regarding-refusal-to-renew-residency-permit-after-failure-to-justify-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2022/case-regarding-refusal-to-renew-residency-permit-after-failure-to-justify-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2022/case-regarding-refusal-to-renew-residency-permit-after-failure-to-justify-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2022/case-regarding-refusal-to-renew-residency-permit-after-failure-to-justify-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2022/case-regarding-refusal-to-renew-residency-permit-after-failure-to-justify-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2021/student-appeal-regarding-jurisdiction-over-exam-failure-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2021/student-appeal-regarding-jurisdiction-over-exam-failure-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2021/student-appeal-regarding-jurisdiction-over-exam-failure-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2021/student-appeal-regarding-jurisdiction-over-exam-failure-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2021/student-appeal-regarding-jurisdiction-over-exam-failure-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2021/student-appeal-regarding-jurisdiction-over-exam-failure-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2020/revocation-of-settlement-permit-due-to-severe-sexual-offenses-upheld-over-long-residency-and-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2020/revocation-of-settlement-permit-due-to-severe-sexual-offenses-upheld-over-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2020/revocation-of-settlement-permit-due-to-severe-sexual-offenses-upheld-over-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2020/revocation-of-settlement-permit-due-to-severe-sexual-offenses-upheld-over-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2020/revocation-of-settlement-permit-due-to-severe-sexual-offenses-upheld-over-long-residency-and-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2020/revocation-of-settlement-permit-due-to-severe-sexual-offenses-upheld-over-long-residency-and-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2019/italian-citizen-v-state-secretariat-for-migration-entry-ban-afmp-proportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2019/italian-citizen-v-state-secretariat-for-migration-entry-ban-afmp-proportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2019/italian-citizen-v-state-secretariat-for-migration-entry-ban-afmp-proportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2019/italian-citizen-v-state-secretariat-for-migration-entry-ban-afmp-proportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2019/italian-citizen-v-state-secretariat-for-migration-entry-ban-afmp-proportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2019/italian-citizen-v-state-secretariat-for-migration-entry-ban-afmp-proportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2018/petitioner-v-federal-administrative-court-electrical-safety-consultant-exam</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2018/petitioner-v-federal-administrative-court-electrical-safety-consultant-exam"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2018/petitioner-v-federal-administrative-court-electrical-safety-consultant-exam"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2018/petitioner-v-federal-administrative-court-electrical-safety-consultant-exam"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2018/petitioner-v-federal-administrative-court-electrical-safety-consultant-exam"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2018/petitioner-v-federal-administrative-court-electrical-safety-consultant-exam"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2017/british-national-s-residence-permit-revocation-due-to-social-assistance-dependency-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2017/british-national-s-residence-permit-revocation-due-to-social-assistance-dependency-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2017/british-national-s-residence-permit-revocation-due-to-social-assistance-dependency-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2017/british-national-s-residence-permit-revocation-due-to-social-assistance-dependency-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2017/british-national-s-residence-permit-revocation-due-to-social-assistance-dependency-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2017/british-national-s-residence-permit-revocation-due-to-social-assistance-dependency-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2015/swiss-couple-tax-evasion-claims-and-statute-of-limitations-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2015/swiss-couple-tax-evasion-claims-and-statute-of-limitations-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2015/swiss-couple-tax-evasion-claims-and-statute-of-limitations-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2015/swiss-couple-tax-evasion-claims-and-statute-of-limitations-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2015/swiss-couple-tax-evasion-claims-and-statute-of-limitations-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2015/swiss-couple-tax-evasion-claims-and-statute-of-limitations-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2014/togolese-national-v-switzerland-administrative-detention-removal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2014/togolese-national-v-switzerland-administrative-detention-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2014/togolese-national-v-switzerland-administrative-detention-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2014/togolese-national-v-switzerland-administrative-detention-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2014/togolese-national-v-switzerland-administrative-detention-removal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2014/togolese-national-v-switzerland-administrative-detention-removal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2013/municipality-v-cantonal-court-on-water-connection-fee-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2013/municipality-v-cantonal-court-on-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2013/municipality-v-cantonal-court-on-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2013/municipality-v-cantonal-court-on-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2013/municipality-v-cantonal-court-on-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2013/municipality-v-cantonal-court-on-water-connection-fee-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2012/residence-dispute-neuchatel-vs-valais-domicile-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2012/residence-dispute-neuchatel-vs-valais-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2012/residence-dispute-neuchatel-vs-valais-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2012/residence-dispute-neuchatel-vs-valais-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2012/residence-dispute-neuchatel-vs-valais-domicile-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2012/residence-dispute-neuchatel-vs-valais-domicile-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2011/macedonian-national-v-switzerland-family-reunification-and-parental-rights-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2011/macedonian-national-v-switzerland-family-reunification-and-parental-rights-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2011/macedonian-national-v-switzerland-family-reunification-and-parental-rights-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2011/macedonian-national-v-switzerland-family-reunification-and-parental-rights-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2011/macedonian-national-v-switzerland-family-reunification-and-parental-rights-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2011/macedonian-national-v-switzerland-family-reunification-and-parental-rights-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2010/serbian-national-deportation-based-on-criminal-record-and-debt-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2010/serbian-national-deportation-based-on-criminal-record-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2010/serbian-national-deportation-based-on-criminal-record-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2010/serbian-national-deportation-based-on-criminal-record-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2010/serbian-national-deportation-based-on-criminal-record-and-debt-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2010/serbian-national-deportation-based-on-criminal-record-and-debt-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2009/kenyan-national-residence-permit-refusal-upheld-over-child-contact-and-integration-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2009/kenyan-national-residence-permit-refusal-upheld-over-child-contact-and-integration-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2009/kenyan-national-residence-permit-refusal-upheld-over-child-contact-and-integration-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2009/kenyan-national-residence-permit-refusal-upheld-over-child-contact-and-integration-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2009/kenyan-national-residence-permit-refusal-upheld-over-child-contact-and-integration-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2009/kenyan-national-residence-permit-refusal-upheld-over-child-contact-and-integration-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2008/federal-supreme-court-overturns-rejection-of-family-reunification-based-on-unsubstantiated-abuse-of-rights-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2008/federal-supreme-court-overturns-rejection-of-family-reunification-based-on-unsubstantiated-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2008/federal-supreme-court-overturns-rejection-of-family-reunification-based-on-unsubstantiated-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2008/federal-supreme-court-overturns-rejection-of-family-reunification-based-on-unsubstantiated-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2008/federal-supreme-court-overturns-rejection-of-family-reunification-based-on-unsubstantiated-abuse-of-rights-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2008/federal-supreme-court-overturns-rejection-of-family-reunification-based-on-unsubstantiated-abuse-of-rights-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_173-2007/executor-v-canton-of-vaud-real-estate-profit-tax-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2007/executor-v-canton-of-vaud-real-estate-profit-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_173-2007/executor-v-canton-of-vaud-real-estate-profit-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_173-2007/executor-v-canton-of-vaud-real-estate-profit-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_173-2007/executor-v-canton-of-vaud-real-estate-profit-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_173-2007/executor-v-canton-of-vaud-real-estate-profit-tax-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2025/doctor-loses-medical-license-over-drug-prescription-violations-and-lack-of-trustworthiness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2025/doctor-loses-medical-license-over-drug-prescription-violations-and-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2025/doctor-loses-medical-license-over-drug-prescription-violations-and-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2025/doctor-loses-medical-license-over-drug-prescription-violations-and-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2025/doctor-loses-medical-license-over-drug-prescription-violations-and-lack-of-trustworthiness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2025/doctor-loses-medical-license-over-drug-prescription-violations-and-lack-of-trustworthiness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2024/patient-opt-out-from-ethical-guidelines-lacks-protectable-interest-for-declaratory-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2024/patient-opt-out-from-ethical-guidelines-lacks-protectable-interest-for-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2024/patient-opt-out-from-ethical-guidelines-lacks-protectable-interest-for-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2024/patient-opt-out-from-ethical-guidelines-lacks-protectable-interest-for-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2024/patient-opt-out-from-ethical-guidelines-lacks-protectable-interest-for-declaratory-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2024/patient-opt-out-from-ethical-guidelines-lacks-protectable-interest-for-declaratory-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2023/portuguese-national-entry-ban-upheld-due-to-serious-drug-trafficking-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2023/portuguese-national-entry-ban-upheld-due-to-serious-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2023/portuguese-national-entry-ban-upheld-due-to-serious-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2023/portuguese-national-entry-ban-upheld-due-to-serious-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2023/portuguese-national-entry-ban-upheld-due-to-serious-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2023/portuguese-national-entry-ban-upheld-due-to-serious-drug-trafficking-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2022/slovak-citizen-residence-permit-renewal-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2022/slovak-citizen-residence-permit-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2022/slovak-citizen-residence-permit-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2022/slovak-citizen-residence-permit-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2022/slovak-citizen-residence-permit-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2022/slovak-citizen-residence-permit-renewal-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2021/swiss-federal-court-upholds-denial-of-legal-aid-in-damages-claim-against-canton-of-ticino-regarding-residence-permit-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2021/swiss-federal-court-upholds-denial-of-legal-aid-in-damages-claim-against-canton-of-ticino-regarding-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2021/swiss-federal-court-upholds-denial-of-legal-aid-in-damages-claim-against-canton-of-ticino-regarding-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2021/swiss-federal-court-upholds-denial-of-legal-aid-in-damages-claim-against-canton-of-ticino-regarding-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2021/swiss-federal-court-upholds-denial-of-legal-aid-in-damages-claim-against-canton-of-ticino-regarding-residence-permit-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2021/swiss-federal-court-upholds-denial-of-legal-aid-in-damages-claim-against-canton-of-ticino-regarding-residence-permit-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2020/taxpayer-appeal-dismissed-for-procedural-non-compliance-argument-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2020/taxpayer-appeal-dismissed-for-procedural-non-compliance-argument-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2020/taxpayer-appeal-dismissed-for-procedural-non-compliance-argument-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2020/taxpayer-appeal-dismissed-for-procedural-non-compliance-argument-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2020/taxpayer-appeal-dismissed-for-procedural-non-compliance-argument-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2020/taxpayer-appeal-dismissed-for-procedural-non-compliance-argument-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2019/cantonal-refusal-to-grant-cafe-operating-hour-derogation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2019/cantonal-refusal-to-grant-cafe-operating-hour-derogation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2019/cantonal-refusal-to-grant-cafe-operating-hour-derogation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2019/cantonal-refusal-to-grant-cafe-operating-hour-derogation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2019/cantonal-refusal-to-grant-cafe-operating-hour-derogation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2019/cantonal-refusal-to-grant-cafe-operating-hour-derogation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2018/taxpayer-v-tax-authority-disallowed-deduction-for-periodicity-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2018/taxpayer-v-tax-authority-disallowed-deduction-for-periodicity-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2018/taxpayer-v-tax-authority-disallowed-deduction-for-periodicity-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2018/taxpayer-v-tax-authority-disallowed-deduction-for-periodicity-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2018/taxpayer-v-tax-authority-disallowed-deduction-for-periodicity-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2018/taxpayer-v-tax-authority-disallowed-deduction-for-periodicity-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2017/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2017/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2017/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2017/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2017/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2017/federal-supreme-court-upholds-revocation-of-residence-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2016/taxpayer-compensation-and-free-legal-aid-in-cantonal-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2016/taxpayer-compensation-and-free-legal-aid-in-cantonal-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2016/taxpayer-compensation-and-free-legal-aid-in-cantonal-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2016/taxpayer-compensation-and-free-legal-aid-in-cantonal-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2016/taxpayer-compensation-and-free-legal-aid-in-cantonal-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2016/taxpayer-compensation-and-free-legal-aid-in-cantonal-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2015/usufructuary-s-curator-negligence-forfeits-anticipated-tax-refund-on-undisclosed-dividends</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2015/usufructuary-s-curator-negligence-forfeits-anticipated-tax-refund-on-undisclosed-dividends"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2015/usufructuary-s-curator-negligence-forfeits-anticipated-tax-refund-on-undisclosed-dividends"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2015/usufructuary-s-curator-negligence-forfeits-anticipated-tax-refund-on-undisclosed-dividends"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2015/usufructuary-s-curator-negligence-forfeits-anticipated-tax-refund-on-undisclosed-dividends"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2015/usufructuary-s-curator-negligence-forfeits-anticipated-tax-refund-on-undisclosed-dividends"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2014/pharmaceutical-co-v-oral-hygiene-producer-swiss-cartel-act-territorial-restraint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2014/pharmaceutical-co-v-oral-hygiene-producer-swiss-cartel-act-territorial-restraint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2014/pharmaceutical-co-v-oral-hygiene-producer-swiss-cartel-act-territorial-restraint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2014/pharmaceutical-co-v-oral-hygiene-producer-swiss-cartel-act-territorial-restraint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2014/pharmaceutical-co-v-oral-hygiene-producer-swiss-cartel-act-territorial-restraint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2014/pharmaceutical-co-v-oral-hygiene-producer-swiss-cartel-act-territorial-restraint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2013/foreign-national-s-appeal-regarding-family-reunification-re-examination-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2013/foreign-national-s-appeal-regarding-family-reunification-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2013/foreign-national-s-appeal-regarding-family-reunification-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2013/foreign-national-s-appeal-regarding-family-reunification-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2013/foreign-national-s-appeal-regarding-family-reunification-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2013/foreign-national-s-appeal-regarding-family-reunification-re-examination-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2012/nigerian-national-detention-and-deportation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2012/nigerian-national-detention-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2012/nigerian-national-detention-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2012/nigerian-national-detention-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2012/nigerian-national-detention-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2012/nigerian-national-detention-and-deportation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2011/taxpayer-appeal-against-federal-tax-assessment-dismissed-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2011/taxpayer-appeal-against-federal-tax-assessment-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2011/taxpayer-appeal-against-federal-tax-assessment-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2011/taxpayer-appeal-against-federal-tax-assessment-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2011/taxpayer-appeal-against-federal-tax-assessment-dismissed-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2011/taxpayer-appeal-against-federal-tax-assessment-dismissed-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2010/weapon-seizure-appeal-dismissal-upheld-for-non-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2010/weapon-seizure-appeal-dismissal-upheld-for-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2010/weapon-seizure-appeal-dismissal-upheld-for-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2010/weapon-seizure-appeal-dismissal-upheld-for-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2010/weapon-seizure-appeal-dismissal-upheld-for-non-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2010/weapon-seizure-appeal-dismissal-upheld-for-non-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2009/foreign-national-v-cantonal-administrative-court-substantiation-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2009/foreign-national-v-cantonal-administrative-court-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2009/foreign-national-v-cantonal-administrative-court-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2009/foreign-national-v-cantonal-administrative-court-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2009/foreign-national-v-cantonal-administrative-court-substantiation-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2009/foreign-national-v-cantonal-administrative-court-substantiation-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2008/bus-driver-permit-renewal-refusal-upheld-due-to-insufficient-job-search-efforts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2008/bus-driver-permit-renewal-refusal-upheld-due-to-insufficient-job-search-efforts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2008/bus-driver-permit-renewal-refusal-upheld-due-to-insufficient-job-search-efforts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2008/bus-driver-permit-renewal-refusal-upheld-due-to-insufficient-job-search-efforts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2008/bus-driver-permit-renewal-refusal-upheld-due-to-insufficient-job-search-efforts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2008/bus-driver-permit-renewal-refusal-upheld-due-to-insufficient-job-search-efforts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_172-2007/thai-national-s-residence-permit-renewal-denial-upheld-for-lack-of-statutory-basis-for-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2007/thai-national-s-residence-permit-renewal-denial-upheld-for-lack-of-statutory-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_172-2007/thai-national-s-residence-permit-renewal-denial-upheld-for-lack-of-statutory-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_172-2007/thai-national-s-residence-permit-renewal-denial-upheld-for-lack-of-statutory-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_172-2007/thai-national-s-residence-permit-renewal-denial-upheld-for-lack-of-statutory-basis-for-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_172-2007/thai-national-s-residence-permit-renewal-denial-upheld-for-lack-of-statutory-basis-for-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2025/parents-appeal-regarding-school-fine-withdrawal-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2025/parents-appeal-regarding-school-fine-withdrawal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2025/parents-appeal-regarding-school-fine-withdrawal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2025/parents-appeal-regarding-school-fine-withdrawal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2025/parents-appeal-regarding-school-fine-withdrawal-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2025/parents-appeal-regarding-school-fine-withdrawal-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2024/german-national-expulsion-appeal-excessive-formalism-in-review-of-settlement-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2024/german-national-expulsion-appeal-excessive-formalism-in-review-of-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2024/german-national-expulsion-appeal-excessive-formalism-in-review-of-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2024/german-national-expulsion-appeal-excessive-formalism-in-review-of-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2024/german-national-expulsion-appeal-excessive-formalism-in-review-of-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2024/german-national-expulsion-appeal-excessive-formalism-in-review-of-settlement-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2023/federal-supreme-court-decision-upholding-reduction-of-legal-costs-by-federal-administrative-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2023/federal-supreme-court-decision-upholding-reduction-of-legal-costs-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2023/federal-supreme-court-decision-upholding-reduction-of-legal-costs-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2023/federal-supreme-court-decision-upholding-reduction-of-legal-costs-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2023/federal-supreme-court-decision-upholding-reduction-of-legal-costs-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2023/federal-supreme-court-decision-upholding-reduction-of-legal-costs-by-federal-administrative-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2021/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-false-accusation-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2021/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-false-accusation-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2021/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-false-accusation-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2021/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-false-accusation-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2021/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-false-accusation-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2021/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-for-false-accusation-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2020/provisional-revocation-of-driving-instructor-license-upheld-due-to-prior-traffic-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2020/provisional-revocation-of-driving-instructor-license-upheld-due-to-prior-traffic-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2020/provisional-revocation-of-driving-instructor-license-upheld-due-to-prior-traffic-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2020/provisional-revocation-of-driving-instructor-license-upheld-due-to-prior-traffic-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2020/provisional-revocation-of-driving-instructor-license-upheld-due-to-prior-traffic-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2020/provisional-revocation-of-driving-instructor-license-upheld-due-to-prior-traffic-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2019/zurich-tax-reassessment-of-employed-dentist-income-after-corporate-structure-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2019/zurich-tax-reassessment-of-employed-dentist-income-after-corporate-structure-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2019/zurich-tax-reassessment-of-employed-dentist-income-after-corporate-structure-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2019/zurich-tax-reassessment-of-employed-dentist-income-after-corporate-structure-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2019/zurich-tax-reassessment-of-employed-dentist-income-after-corporate-structure-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2019/zurich-tax-reassessment-of-employed-dentist-income-after-corporate-structure-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2018/appellant-v-cantonal-authorities-on-deportation-due-to-lack-of-gainful-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2018/appellant-v-cantonal-authorities-on-deportation-due-to-lack-of-gainful-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2018/appellant-v-cantonal-authorities-on-deportation-due-to-lack-of-gainful-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2018/appellant-v-cantonal-authorities-on-deportation-due-to-lack-of-gainful-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2018/appellant-v-cantonal-authorities-on-deportation-due-to-lack-of-gainful-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2018/appellant-v-cantonal-authorities-on-deportation-due-to-lack-of-gainful-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2017/owner-of-neglected-dog-fails-to-overturn-imposed-remedial-measures-and-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2017/owner-of-neglected-dog-fails-to-overturn-imposed-remedial-measures-and-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2017/owner-of-neglected-dog-fails-to-overturn-imposed-remedial-measures-and-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2017/owner-of-neglected-dog-fails-to-overturn-imposed-remedial-measures-and-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2017/owner-of-neglected-dog-fails-to-overturn-imposed-remedial-measures-and-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2017/owner-of-neglected-dog-fails-to-overturn-imposed-remedial-measures-and-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2016/swiss-citizen-v-migration-office-lawfulness-of-financial-data-retention-for-family-reunification-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2016/swiss-citizen-v-migration-office-lawfulness-of-financial-data-retention-for-family-reunification-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2016/swiss-citizen-v-migration-office-lawfulness-of-financial-data-retention-for-family-reunification-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2016/swiss-citizen-v-migration-office-lawfulness-of-financial-data-retention-for-family-reunification-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2016/swiss-citizen-v-migration-office-lawfulness-of-financial-data-retention-for-family-reunification-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2016/swiss-citizen-v-migration-office-lawfulness-of-financial-data-retention-for-family-reunification-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2015/foreign-aircraft-owner-v-swiss-federal-tax-administration-vat-input-credit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2015/foreign-aircraft-owner-v-swiss-federal-tax-administration-vat-input-credit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2015/foreign-aircraft-owner-v-swiss-federal-tax-administration-vat-input-credit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2015/foreign-aircraft-owner-v-swiss-federal-tax-administration-vat-input-credit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2015/foreign-aircraft-owner-v-swiss-federal-tax-administration-vat-input-credit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2015/foreign-aircraft-owner-v-swiss-federal-tax-administration-vat-input-credit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2013/appeal-against-deportation-detention-rendered-moot-by-prior-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2013/appeal-against-deportation-detention-rendered-moot-by-prior-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2013/appeal-against-deportation-detention-rendered-moot-by-prior-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2013/appeal-against-deportation-detention-rendered-moot-by-prior-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2013/appeal-against-deportation-detention-rendered-moot-by-prior-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2013/appeal-against-deportation-detention-rendered-moot-by-prior-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2012/federal-supreme-court-rules-on-tax-domicile-dispute-between-basel-stadt-and-ticino</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2012/federal-supreme-court-rules-on-tax-domicile-dispute-between-basel-stadt-and-ticino"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2012/federal-supreme-court-rules-on-tax-domicile-dispute-between-basel-stadt-and-ticino"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2012/federal-supreme-court-rules-on-tax-domicile-dispute-between-basel-stadt-and-ticino"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2012/federal-supreme-court-rules-on-tax-domicile-dispute-between-basel-stadt-and-ticino"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2012/federal-supreme-court-rules-on-tax-domicile-dispute-between-basel-stadt-and-ticino"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2011/taxpayer-appeal-rejected-for-procedural-non-compliance-regarding-service-address-and-security-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2011/taxpayer-appeal-rejected-for-procedural-non-compliance-regarding-service-address-and-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2011/taxpayer-appeal-rejected-for-procedural-non-compliance-regarding-service-address-and-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2011/taxpayer-appeal-rejected-for-procedural-non-compliance-regarding-service-address-and-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2011/taxpayer-appeal-rejected-for-procedural-non-compliance-regarding-service-address-and-security-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2011/taxpayer-appeal-rejected-for-procedural-non-compliance-regarding-service-address-and-security-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2010/foundation-challenges-property-fiscal-valuation-based-on-transaction-price</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2010/foundation-challenges-property-fiscal-valuation-based-on-transaction-price"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2010/foundation-challenges-property-fiscal-valuation-based-on-transaction-price"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2010/foundation-challenges-property-fiscal-valuation-based-on-transaction-price"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2010/foundation-challenges-property-fiscal-valuation-based-on-transaction-price"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2010/foundation-challenges-property-fiscal-valuation-based-on-transaction-price"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2009/alien-residence-denial-upheld-due-to-criminal-record-despite-minor-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2009/alien-residence-denial-upheld-due-to-criminal-record-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2009/alien-residence-denial-upheld-due-to-criminal-record-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2009/alien-residence-denial-upheld-due-to-criminal-record-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2009/alien-residence-denial-upheld-due-to-criminal-record-despite-minor-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2009/alien-residence-denial-upheld-due-to-criminal-record-despite-minor-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2008/taxpayers-v-federal-tax-administration-vat-assessment-based-on-estimated-revenue-due-to-defective-bookkeeping</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2008/taxpayers-v-federal-tax-administration-vat-assessment-based-on-estimated-revenue-due-to-defective-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2008/taxpayers-v-federal-tax-administration-vat-assessment-based-on-estimated-revenue-due-to-defective-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2008/taxpayers-v-federal-tax-administration-vat-assessment-based-on-estimated-revenue-due-to-defective-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2008/taxpayers-v-federal-tax-administration-vat-assessment-based-on-estimated-revenue-due-to-defective-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2008/taxpayers-v-federal-tax-administration-vat-assessment-based-on-estimated-revenue-due-to-defective-bookkeeping"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_171-2007/financial-regulator-appeals-on-suspensive-effect-and-judicial-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2007/financial-regulator-appeals-on-suspensive-effect-and-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_171-2007/financial-regulator-appeals-on-suspensive-effect-and-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_171-2007/financial-regulator-appeals-on-suspensive-effect-and-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_171-2007/financial-regulator-appeals-on-suspensive-effect-and-judicial-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_171-2007/financial-regulator-appeals-on-suspensive-effect-and-judicial-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2023/gmbh-fitness-studio-closure-for-covid-19-protocol-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2023/gmbh-fitness-studio-closure-for-covid-19-protocol-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2023/gmbh-fitness-studio-closure-for-covid-19-protocol-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2023/gmbh-fitness-studio-closure-for-covid-19-protocol-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2023/gmbh-fitness-studio-closure-for-covid-19-protocol-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2023/gmbh-fitness-studio-closure-for-covid-19-protocol-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2022/llc-v-federal-tax-administration-timeliness-of-vat-objection-and-service-of-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2022/llc-v-federal-tax-administration-timeliness-of-vat-objection-and-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2022/llc-v-federal-tax-administration-timeliness-of-vat-objection-and-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2022/llc-v-federal-tax-administration-timeliness-of-vat-objection-and-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2022/llc-v-federal-tax-administration-timeliness-of-vat-objection-and-service-of-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2022/llc-v-federal-tax-administration-timeliness-of-vat-objection-and-service-of-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2021/indian-national-v-switzerland-sham-marriage-residence-permit-revocation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2021/indian-national-v-switzerland-sham-marriage-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2021/indian-national-v-switzerland-sham-marriage-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2021/indian-national-v-switzerland-sham-marriage-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2021/indian-national-v-switzerland-sham-marriage-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2021/indian-national-v-switzerland-sham-marriage-residence-permit-revocation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2020/cameroonian-national-administrative-detention-and-expulsion-order-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2020/cameroonian-national-administrative-detention-and-expulsion-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2020/cameroonian-national-administrative-detention-and-expulsion-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2020/cameroonian-national-administrative-detention-and-expulsion-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2020/cameroonian-national-administrative-detention-and-expulsion-order-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2020/cameroonian-national-administrative-detention-and-expulsion-order-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2019/basel-landschaft-v-schwyz-tax-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2019/basel-landschaft-v-schwyz-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2019/basel-landschaft-v-schwyz-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2019/basel-landschaft-v-schwyz-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2019/basel-landschaft-v-schwyz-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2019/basel-landschaft-v-schwyz-tax-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2018/kosovar-national-v-cantonal-authority-residence-permit-refusal-reconsideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2018/kosovar-national-v-cantonal-authority-residence-permit-refusal-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2018/kosovar-national-v-cantonal-authority-residence-permit-refusal-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2018/kosovar-national-v-cantonal-authority-residence-permit-refusal-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2018/kosovar-national-v-cantonal-authority-residence-permit-refusal-reconsideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2018/kosovar-national-v-cantonal-authority-residence-permit-refusal-reconsideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2017/kosovar-family-residence-expulsion-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2017/kosovar-family-residence-expulsion-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2017/kosovar-family-residence-expulsion-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2017/kosovar-family-residence-expulsion-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2017/kosovar-family-residence-expulsion-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2017/kosovar-family-residence-expulsion-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2016/permanent-resident-taxpayer-challenges-military-exemption-tax-based-on-health-status-and-sex</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2016/permanent-resident-taxpayer-challenges-military-exemption-tax-based-on-health-status-and-sex"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2016/permanent-resident-taxpayer-challenges-military-exemption-tax-based-on-health-status-and-sex"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2016/permanent-resident-taxpayer-challenges-military-exemption-tax-based-on-health-status-and-sex"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2016/permanent-resident-taxpayer-challenges-military-exemption-tax-based-on-health-status-and-sex"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2016/permanent-resident-taxpayer-challenges-military-exemption-tax-based-on-health-status-and-sex"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2015/federal-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2015/federal-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2015/federal-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2015/federal-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2015/federal-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2015/federal-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2014/llc-tax-assessment-appeal-rejection-for-insufficient-legal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2014/llc-tax-assessment-appeal-rejection-for-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2014/llc-tax-assessment-appeal-rejection-for-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2014/llc-tax-assessment-appeal-rejection-for-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2014/llc-tax-assessment-appeal-rejection-for-insufficient-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2014/llc-tax-assessment-appeal-rejection-for-insufficient-legal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2013/expulsion-of-gambian-national-despite-marriage-to-swiss-citizen-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2013/expulsion-of-gambian-national-despite-marriage-to-swiss-citizen-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2013/expulsion-of-gambian-national-despite-marriage-to-swiss-citizen-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2013/expulsion-of-gambian-national-despite-marriage-to-swiss-citizen-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2013/expulsion-of-gambian-national-despite-marriage-to-swiss-citizen-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2013/expulsion-of-gambian-national-despite-marriage-to-swiss-citizen-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2012/basel-stadt-v-ticino-tax-domicile-dispute-and-center-of-life-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2012/basel-stadt-v-ticino-tax-domicile-dispute-and-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2012/basel-stadt-v-ticino-tax-domicile-dispute-and-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2012/basel-stadt-v-ticino-tax-domicile-dispute-and-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2012/basel-stadt-v-ticino-tax-domicile-dispute-and-center-of-life-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2012/basel-stadt-v-ticino-tax-domicile-dispute-and-center-of-life-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2011/serbian-national-v-swiss-authorities-regarding-residence-permit-non-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2011/serbian-national-v-swiss-authorities-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2011/serbian-national-v-swiss-authorities-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2011/serbian-national-v-swiss-authorities-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2011/serbian-national-v-swiss-authorities-regarding-residence-permit-non-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2011/serbian-national-v-swiss-authorities-regarding-residence-permit-non-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2010/denial-of-unpaid-legal-assistance-and-dismissal-for-non-payment-of-costs-in-lawyer-disciplinary-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2010/denial-of-unpaid-legal-assistance-and-dismissal-for-non-payment-of-costs-in-lawyer-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2010/denial-of-unpaid-legal-assistance-and-dismissal-for-non-payment-of-costs-in-lawyer-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2010/denial-of-unpaid-legal-assistance-and-dismissal-for-non-payment-of-costs-in-lawyer-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2010/denial-of-unpaid-legal-assistance-and-dismissal-for-non-payment-of-costs-in-lawyer-disciplinary-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2010/denial-of-unpaid-legal-assistance-and-dismissal-for-non-payment-of-costs-in-lawyer-disciplinary-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2009/lebanese-national-residence-permit-extension-appeal-dismissed-due-to-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2009/lebanese-national-residence-permit-extension-appeal-dismissed-due-to-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2009/lebanese-national-residence-permit-extension-appeal-dismissed-due-to-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2009/lebanese-national-residence-permit-extension-appeal-dismissed-due-to-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2009/lebanese-national-residence-permit-extension-appeal-dismissed-due-to-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2009/lebanese-national-residence-permit-extension-appeal-dismissed-due-to-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2008/federal-tax-administration-estimation-of-vat-based-on-material-costs-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2008/federal-tax-administration-estimation-of-vat-based-on-material-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2008/federal-tax-administration-estimation-of-vat-based-on-material-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2008/federal-tax-administration-estimation-of-vat-based-on-material-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2008/federal-tax-administration-estimation-of-vat-based-on-material-costs-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2008/federal-tax-administration-estimation-of-vat-based-on-material-costs-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_170-2007/muehleberg-nuclear-power-plant-license-extension-review-procedure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2007/muehleberg-nuclear-power-plant-license-extension-review-procedure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_170-2007/muehleberg-nuclear-power-plant-license-extension-review-procedure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_170-2007/muehleberg-nuclear-power-plant-license-extension-review-procedure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_170-2007/muehleberg-nuclear-power-plant-license-extension-review-procedure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_170-2007/muehleberg-nuclear-power-plant-license-extension-review-procedure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2026/enforcement-detention-for-removal-upheld-as-proportionate-despite-mental-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2026/enforcement-detention-for-removal-upheld-as-proportionate-despite-mental-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2026/enforcement-detention-for-removal-upheld-as-proportionate-despite-mental-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2026/enforcement-detention-for-removal-upheld-as-proportionate-despite-mental-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2026/enforcement-detention-for-removal-upheld-as-proportionate-despite-mental-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2026/enforcement-detention-for-removal-upheld-as-proportionate-despite-mental-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2025/swiss-federal-supreme-court-dismisses-appeal-on-cost-advance-default-in-bar-traineeship-credit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2025/swiss-federal-supreme-court-dismisses-appeal-on-cost-advance-default-in-bar-traineeship-credit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2025/swiss-federal-supreme-court-dismisses-appeal-on-cost-advance-default-in-bar-traineeship-credit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2025/swiss-federal-supreme-court-dismisses-appeal-on-cost-advance-default-in-bar-traineeship-credit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2025/swiss-federal-supreme-court-dismisses-appeal-on-cost-advance-default-in-bar-traineeship-credit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2025/swiss-federal-supreme-court-dismisses-appeal-on-cost-advance-default-in-bar-traineeship-credit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2024/limeco-v-federal-price-supervisor-waste-incineration-price</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2024/limeco-v-federal-price-supervisor-waste-incineration-price"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2024/limeco-v-federal-price-supervisor-waste-incineration-price"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2024/limeco-v-federal-price-supervisor-waste-incineration-price"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2024/limeco-v-federal-price-supervisor-waste-incineration-price"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2024/limeco-v-federal-price-supervisor-waste-incineration-price"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2023/judicial-review-of-c-permit-revocation-due-to-substantial-indebtedness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2023/judicial-review-of-c-permit-revocation-due-to-substantial-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2023/judicial-review-of-c-permit-revocation-due-to-substantial-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2023/judicial-review-of-c-permit-revocation-due-to-substantial-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2023/judicial-review-of-c-permit-revocation-due-to-substantial-indebtedness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2023/judicial-review-of-c-permit-revocation-due-to-substantial-indebtedness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2021/bolivian-national-residency-appeal-regarding-child-s-best-interest-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2021/bolivian-national-residency-appeal-regarding-child-s-best-interest-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2021/bolivian-national-residency-appeal-regarding-child-s-best-interest-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2021/bolivian-national-residency-appeal-regarding-child-s-best-interest-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2021/bolivian-national-residency-appeal-regarding-child-s-best-interest-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2021/bolivian-national-residency-appeal-regarding-child-s-best-interest-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2020/taxpayer-deductibility-of-losses-from-non-lucrative-private-agent-activities-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2020/taxpayer-deductibility-of-losses-from-non-lucrative-private-agent-activities-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2020/taxpayer-deductibility-of-losses-from-non-lucrative-private-agent-activities-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2020/taxpayer-deductibility-of-losses-from-non-lucrative-private-agent-activities-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2020/taxpayer-deductibility-of-losses-from-non-lucrative-private-agent-activities-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2020/taxpayer-deductibility-of-losses-from-non-lucrative-private-agent-activities-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2019/slovenian-national-v-switzerland-restriction-of-residence-right-based-on-old-drug-convictions-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2019/slovenian-national-v-switzerland-restriction-of-residence-right-based-on-old-drug-convictions-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2019/slovenian-national-v-switzerland-restriction-of-residence-right-based-on-old-drug-convictions-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2019/slovenian-national-v-switzerland-restriction-of-residence-right-based-on-old-drug-convictions-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2019/slovenian-national-v-switzerland-restriction-of-residence-right-based-on-old-drug-convictions-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2019/slovenian-national-v-switzerland-restriction-of-residence-right-based-on-old-drug-convictions-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2018/revocation-of-settlement-permit-for-fraud-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2018/revocation-of-settlement-permit-for-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2018/revocation-of-settlement-permit-for-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2018/revocation-of-settlement-permit-for-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2018/revocation-of-settlement-permit-for-fraud-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2018/revocation-of-settlement-permit-for-fraud-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2017/pakistani-national-s-work-permit-denial-based-on-unexecuted-removal-order-and-lack-of-objective-impossibility-to-depart</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2017/pakistani-national-s-work-permit-denial-based-on-unexecuted-removal-order-and-lack-of-objective-impossibility-to-depart"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2017/pakistani-national-s-work-permit-denial-based-on-unexecuted-removal-order-and-lack-of-objective-impossibility-to-depart"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2017/pakistani-national-s-work-permit-denial-based-on-unexecuted-removal-order-and-lack-of-objective-impossibility-to-depart"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2017/pakistani-national-s-work-permit-denial-based-on-unexecuted-removal-order-and-lack-of-objective-impossibility-to-depart"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2017/pakistani-national-s-work-permit-denial-based-on-unexecuted-removal-order-and-lack-of-objective-impossibility-to-depart"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2016/physician-s-legal-aid-appeal-dismissed-for-insufficient-substantiation-in-licensing-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2016/physician-s-legal-aid-appeal-dismissed-for-insufficient-substantiation-in-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2016/physician-s-legal-aid-appeal-dismissed-for-insufficient-substantiation-in-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2016/physician-s-legal-aid-appeal-dismissed-for-insufficient-substantiation-in-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2016/physician-s-legal-aid-appeal-dismissed-for-insufficient-substantiation-in-licensing-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2016/physician-s-legal-aid-appeal-dismissed-for-insufficient-substantiation-in-licensing-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2015/kosovan-mother-s-residence-permit-appeal-rejected-by-swiss-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2015/kosovan-mother-s-residence-permit-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2015/kosovan-mother-s-residence-permit-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2015/kosovan-mother-s-residence-permit-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2015/kosovan-mother-s-residence-permit-appeal-rejected-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2015/kosovan-mother-s-residence-permit-appeal-rejected-by-swiss-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2014/federal-supreme-court-denies-belated-family-reunification-lack-of-important-reasons-under-fnia-for-late-application-when-alternative-care-exists</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2014/federal-supreme-court-denies-belated-family-reunification-lack-of-important-reasons-under-fnia-for-late-application-when-alternative-care-exists"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2014/federal-supreme-court-denies-belated-family-reunification-lack-of-important-reasons-under-fnia-for-late-application-when-alternative-care-exists"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2014/federal-supreme-court-denies-belated-family-reunification-lack-of-important-reasons-under-fnia-for-late-application-when-alternative-care-exists"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2014/federal-supreme-court-denies-belated-family-reunification-lack-of-important-reasons-under-fnia-for-late-application-when-alternative-care-exists"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2014/federal-supreme-court-denies-belated-family-reunification-lack-of-important-reasons-under-fnia-for-late-application-when-alternative-care-exists"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2013/federal-supreme-court-upholds-revocation-of-residency-for-public-order-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2013/federal-supreme-court-upholds-revocation-of-residency-for-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2013/federal-supreme-court-upholds-revocation-of-residency-for-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2013/federal-supreme-court-upholds-revocation-of-residency-for-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2013/federal-supreme-court-upholds-revocation-of-residency-for-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2013/federal-supreme-court-upholds-revocation-of-residency-for-public-order-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2012/residence-permit-renewal-denial-after-short-marriage-and-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2012/residence-permit-renewal-denial-after-short-marriage-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2012/residence-permit-renewal-denial-after-short-marriage-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2012/residence-permit-renewal-denial-after-short-marriage-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2012/residence-permit-renewal-denial-after-short-marriage-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2012/residence-permit-renewal-denial-after-short-marriage-and-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2011/taxpayer-deduction-of-mutual-betting-losses-against-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2011/taxpayer-deduction-of-mutual-betting-losses-against-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2011/taxpayer-deduction-of-mutual-betting-losses-against-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2011/taxpayer-deduction-of-mutual-betting-losses-against-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2011/taxpayer-deduction-of-mutual-betting-losses-against-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2011/taxpayer-deduction-of-mutual-betting-losses-against-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2010/heir-s-recourse-for-tax-reimbursement-against-insurance-beneficiary-falls-under-civil-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2010/heir-s-recourse-for-tax-reimbursement-against-insurance-beneficiary-falls-under-civil-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2010/heir-s-recourse-for-tax-reimbursement-against-insurance-beneficiary-falls-under-civil-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2010/heir-s-recourse-for-tax-reimbursement-against-insurance-beneficiary-falls-under-civil-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2010/heir-s-recourse-for-tax-reimbursement-against-insurance-beneficiary-falls-under-civil-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2010/heir-s-recourse-for-tax-reimbursement-against-insurance-beneficiary-falls-under-civil-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2009/moldovan-national-v-switzerland-decline-of-residence-permit-based-on-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2009/moldovan-national-v-switzerland-decline-of-residence-permit-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2009/moldovan-national-v-switzerland-decline-of-residence-permit-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2009/moldovan-national-v-switzerland-decline-of-residence-permit-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2009/moldovan-national-v-switzerland-decline-of-residence-permit-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2009/moldovan-national-v-switzerland-decline-of-residence-permit-based-on-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2008/swiss-federal-tax-administration-v-partnership-regarding-vat-on-hemp-products</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2008/swiss-federal-tax-administration-v-partnership-regarding-vat-on-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2008/swiss-federal-tax-administration-v-partnership-regarding-vat-on-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2008/swiss-federal-tax-administration-v-partnership-regarding-vat-on-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2008/swiss-federal-tax-administration-v-partnership-regarding-vat-on-hemp-products"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2008/swiss-federal-tax-administration-v-partnership-regarding-vat-on-hemp-products"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_17-2007/federal-tribunal-upholds-pre-removal-detention-for-ethiopian-national-evading-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2007/federal-tribunal-upholds-pre-removal-detention-for-ethiopian-national-evading-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_17-2007/federal-tribunal-upholds-pre-removal-detention-for-ethiopian-national-evading-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_17-2007/federal-tribunal-upholds-pre-removal-detention-for-ethiopian-national-evading-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_17-2007/federal-tribunal-upholds-pre-removal-detention-for-ethiopian-national-evading-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_17-2007/federal-tribunal-upholds-pre-removal-detention-for-ethiopian-national-evading-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2024/german-national-s-appeal-on-departure-deadline-following-expulsion-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2024/german-national-s-appeal-on-departure-deadline-following-expulsion-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2024/german-national-s-appeal-on-departure-deadline-following-expulsion-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2024/german-national-s-appeal-on-departure-deadline-following-expulsion-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2024/german-national-s-appeal-on-departure-deadline-following-expulsion-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2024/german-national-s-appeal-on-departure-deadline-following-expulsion-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2023/swiss-court-denies-residence-permit-renewal-due-to-insufficient-financial-self-sufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2023/swiss-court-denies-residence-permit-renewal-due-to-insufficient-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2023/swiss-court-denies-residence-permit-renewal-due-to-insufficient-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2023/swiss-court-denies-residence-permit-renewal-due-to-insufficient-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2023/swiss-court-denies-residence-permit-renewal-due-to-insufficient-financial-self-sufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2023/swiss-court-denies-residence-permit-renewal-due-to-insufficient-financial-self-sufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2022/taxpayer-appeal-on-rental-property-deductions-inadmissible-due-to-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2022/taxpayer-appeal-on-rental-property-deductions-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2022/taxpayer-appeal-on-rental-property-deductions-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2022/taxpayer-appeal-on-rental-property-deductions-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2022/taxpayer-appeal-on-rental-property-deductions-inadmissible-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2022/taxpayer-appeal-on-rental-property-deductions-inadmissible-due-to-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2021/cat-sanctuary-confiscation-overruled-on-due-process-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2021/cat-sanctuary-confiscation-overruled-on-due-process-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2021/cat-sanctuary-confiscation-overruled-on-due-process-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2021/cat-sanctuary-confiscation-overruled-on-due-process-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2021/cat-sanctuary-confiscation-overruled-on-due-process-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2021/cat-sanctuary-confiscation-overruled-on-due-process-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2020/ckw-v-vonroll-concession-fee-liability-for-electricity-vs-grid-use-revenues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2020/ckw-v-vonroll-concession-fee-liability-for-electricity-vs-grid-use-revenues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2020/ckw-v-vonroll-concession-fee-liability-for-electricity-vs-grid-use-revenues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2020/ckw-v-vonroll-concession-fee-liability-for-electricity-vs-grid-use-revenues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2020/ckw-v-vonroll-concession-fee-liability-for-electricity-vs-grid-use-revenues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2020/ckw-v-vonroll-concession-fee-liability-for-electricity-vs-grid-use-revenues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2019/taxpayer-admissibility-and-lack-of-prospects-of-success-in-tax-appeal-regarding-spousal-liability-and-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2019/taxpayer-admissibility-and-lack-of-prospects-of-success-in-tax-appeal-regarding-spousal-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2019/taxpayer-admissibility-and-lack-of-prospects-of-success-in-tax-appeal-regarding-spousal-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2019/taxpayer-admissibility-and-lack-of-prospects-of-success-in-tax-appeal-regarding-spousal-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2019/taxpayer-admissibility-and-lack-of-prospects-of-success-in-tax-appeal-regarding-spousal-liability-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2019/taxpayer-admissibility-and-lack-of-prospects-of-success-in-tax-appeal-regarding-spousal-liability-and-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2018/federal-court-upholds-deportation-based-on-presumed-sham-marriage-and-refusal-of-dna-test</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2018/federal-court-upholds-deportation-based-on-presumed-sham-marriage-and-refusal-of-dna-test"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2018/federal-court-upholds-deportation-based-on-presumed-sham-marriage-and-refusal-of-dna-test"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2018/federal-court-upholds-deportation-based-on-presumed-sham-marriage-and-refusal-of-dna-test"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2018/federal-court-upholds-deportation-based-on-presumed-sham-marriage-and-refusal-of-dna-test"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2018/federal-court-upholds-deportation-based-on-presumed-sham-marriage-and-refusal-of-dna-test"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2017/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-financial-fraud-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2017/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-financial-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2017/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-financial-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2017/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-financial-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2017/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-financial-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2017/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-serious-financial-fraud-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2015/applicant-v-cantonal-authorities-recognition-of-mixed-educational-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2015/applicant-v-cantonal-authorities-recognition-of-mixed-educational-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2015/applicant-v-cantonal-authorities-recognition-of-mixed-educational-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2015/applicant-v-cantonal-authorities-recognition-of-mixed-educational-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2015/applicant-v-cantonal-authorities-recognition-of-mixed-educational-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2015/applicant-v-cantonal-authorities-recognition-of-mixed-educational-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeated-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeated-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeated-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2013/municipality-s-appeal-on-transport-contribution-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2013/municipality-s-appeal-on-transport-contribution-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2013/municipality-s-appeal-on-transport-contribution-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2013/municipality-s-appeal-on-transport-contribution-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2013/municipality-s-appeal-on-transport-contribution-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2013/municipality-s-appeal-on-transport-contribution-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2011/nigerian-national-v-switzerland-mootness-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2011/nigerian-national-v-switzerland-mootness-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2011/nigerian-national-v-switzerland-mootness-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2011/nigerian-national-v-switzerland-mootness-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2011/nigerian-national-v-switzerland-mootness-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2011/nigerian-national-v-switzerland-mootness-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2010/swiss-federal-supreme-court-annuls-ticino-electricity-land-use-fee-for-arbitrariness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2010/swiss-federal-supreme-court-annuls-ticino-electricity-land-use-fee-for-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2010/swiss-federal-supreme-court-annuls-ticino-electricity-land-use-fee-for-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2010/swiss-federal-supreme-court-annuls-ticino-electricity-land-use-fee-for-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2010/swiss-federal-supreme-court-annuls-ticino-electricity-land-use-fee-for-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2010/swiss-federal-supreme-court-annuls-ticino-electricity-land-use-fee-for-arbitrariness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2009/couple-v-switzerland-refusal-to-renew-residence-permits-denied-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2009/couple-v-switzerland-refusal-to-renew-residence-permits-denied-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2009/couple-v-switzerland-refusal-to-renew-residence-permits-denied-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2009/couple-v-switzerland-refusal-to-renew-residence-permits-denied-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2009/couple-v-switzerland-refusal-to-renew-residence-permits-denied-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2009/couple-v-switzerland-refusal-to-renew-residence-permits-denied-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2008/nigerian-national-deportation-detention-challenge-dismissed-on-proportionality-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2008/nigerian-national-deportation-detention-challenge-dismissed-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2008/nigerian-national-deportation-detention-challenge-dismissed-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2008/nigerian-national-deportation-detention-challenge-dismissed-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2008/nigerian-national-deportation-detention-challenge-dismissed-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2008/nigerian-national-deportation-detention-challenge-dismissed-on-proportionality-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_169-2007/odm-v-sierra-leonean-national-on-detention-and-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2007/odm-v-sierra-leonean-national-on-detention-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_169-2007/odm-v-sierra-leonean-national-on-detention-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_169-2007/odm-v-sierra-leonean-national-on-detention-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_169-2007/odm-v-sierra-leonean-national-on-detention-and-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_169-2007/odm-v-sierra-leonean-national-on-detention-and-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2025/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-based-on-drug-offenses-and-false-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2025/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-based-on-drug-offenses-and-false-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2025/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-based-on-drug-offenses-and-false-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2025/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-based-on-drug-offenses-and-false-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2025/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-based-on-drug-offenses-and-false-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2025/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-based-on-drug-offenses-and-false-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2024/algerian-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-prior-serious-conviction-and-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2024/algerian-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-prior-serious-conviction-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2024/algerian-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-prior-serious-conviction-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2024/algerian-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-prior-serious-conviction-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2024/algerian-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-prior-serious-conviction-and-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2024/algerian-national-s-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-prior-serious-conviction-and-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2023/cantonal-supervision-over-locally-incorporated-foreign-controlled-entity-s-real-estate-acquisition-reporting-obligations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2023/cantonal-supervision-over-locally-incorporated-foreign-controlled-entity-s-real-estate-acquisition-reporting-obligations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2023/cantonal-supervision-over-locally-incorporated-foreign-controlled-entity-s-real-estate-acquisition-reporting-obligations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2023/cantonal-supervision-over-locally-incorporated-foreign-controlled-entity-s-real-estate-acquisition-reporting-obligations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2023/cantonal-supervision-over-locally-incorporated-foreign-controlled-entity-s-real-estate-acquisition-reporting-obligations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2023/cantonal-supervision-over-locally-incorporated-foreign-controlled-entity-s-real-estate-acquisition-reporting-obligations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2022/school-board-appeal-withdrawal-regarding-out-of-district-student-admission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2022/school-board-appeal-withdrawal-regarding-out-of-district-student-admission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2022/school-board-appeal-withdrawal-regarding-out-of-district-student-admission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2022/school-board-appeal-withdrawal-regarding-out-of-district-student-admission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2022/school-board-appeal-withdrawal-regarding-out-of-district-student-admission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2022/school-board-appeal-withdrawal-regarding-out-of-district-student-admission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2021/national-vs-switzerland-residence-rights-after-job-loss-and-early-retirement-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2021/national-vs-switzerland-residence-rights-after-job-loss-and-early-retirement-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2021/national-vs-switzerland-residence-rights-after-job-loss-and-early-retirement-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2021/national-vs-switzerland-residence-rights-after-job-loss-and-early-retirement-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2021/national-vs-switzerland-residence-rights-after-job-loss-and-early-retirement-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2021/national-vs-switzerland-residence-rights-after-job-loss-and-early-retirement-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2020/taxes-remission-appeal-inadmissibility-due-to-lack-of-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2020/taxes-remission-appeal-inadmissibility-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2020/taxes-remission-appeal-inadmissibility-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2020/taxes-remission-appeal-inadmissibility-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2020/taxes-remission-appeal-inadmissibility-due-to-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2020/taxes-remission-appeal-inadmissibility-due-to-lack-of-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2019/swiss-kinesiology-association-v-state-secretariat-for-education-research-and-innovation-sbfi-on-complementary-therapist-examination-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2019/swiss-kinesiology-association-v-state-secretariat-for-education-research-and-innovation-sbfi-on-complementary-therapist-examination-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2019/swiss-kinesiology-association-v-state-secretariat-for-education-research-and-innovation-sbfi-on-complementary-therapist-examination-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2019/swiss-kinesiology-association-v-state-secretariat-for-education-research-and-innovation-sbfi-on-complementary-therapist-examination-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2019/swiss-kinesiology-association-v-state-secretariat-for-education-research-and-innovation-sbfi-on-complementary-therapist-examination-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2019/swiss-kinesiology-association-v-state-secretariat-for-education-research-and-innovation-sbfi-on-complementary-therapist-examination-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2018/refusal-of-settlement-permit-and-expulsion-of-convicted-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2018/refusal-of-settlement-permit-and-expulsion-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2018/refusal-of-settlement-permit-and-expulsion-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2018/refusal-of-settlement-permit-and-expulsion-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2018/refusal-of-settlement-permit-and-expulsion-of-convicted-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2018/refusal-of-settlement-permit-and-expulsion-of-convicted-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2017/federal-supreme-court-upholds-transponierung-assessment-for-tax-circumvention-in-share-transfer-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2017/federal-supreme-court-upholds-transponierung-assessment-for-tax-circumvention-in-share-transfer-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2017/federal-supreme-court-upholds-transponierung-assessment-for-tax-circumvention-in-share-transfer-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2017/federal-supreme-court-upholds-transponierung-assessment-for-tax-circumvention-in-share-transfer-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2017/federal-supreme-court-upholds-transponierung-assessment-for-tax-circumvention-in-share-transfer-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2017/federal-supreme-court-upholds-transponierung-assessment-for-tax-circumvention-in-share-transfer-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2016/taxpayer-appeal-on-net-rental-income-calculation-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2016/taxpayer-appeal-on-net-rental-income-calculation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2016/taxpayer-appeal-on-net-rental-income-calculation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2016/taxpayer-appeal-on-net-rental-income-calculation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2016/taxpayer-appeal-on-net-rental-income-calculation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2016/taxpayer-appeal-on-net-rental-income-calculation-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2015/foreign-national-residency-revocation-appeal-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2015/foreign-national-residency-revocation-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2015/foreign-national-residency-revocation-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2015/foreign-national-residency-revocation-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2015/foreign-national-residency-revocation-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2015/foreign-national-residency-revocation-appeal-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2014/taxpayer-vs-tax-authority-finality-of-uncontested-tax-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2014/taxpayer-vs-tax-authority-finality-of-uncontested-tax-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2014/taxpayer-vs-tax-authority-finality-of-uncontested-tax-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2014/taxpayer-vs-tax-authority-finality-of-uncontested-tax-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2014/taxpayer-vs-tax-authority-finality-of-uncontested-tax-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2014/taxpayer-vs-tax-authority-finality-of-uncontested-tax-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2013/asylum-seeker-detention-suspension-and-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2013/asylum-seeker-detention-suspension-and-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2013/asylum-seeker-detention-suspension-and-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2013/asylum-seeker-detention-suspension-and-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2013/asylum-seeker-detention-suspension-and-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2013/asylum-seeker-detention-suspension-and-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2012/taxation-of-restricted-employee-stock-awards-upon-allocation-despite-vesting-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2012/taxation-of-restricted-employee-stock-awards-upon-allocation-despite-vesting-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2012/taxation-of-restricted-employee-stock-awards-upon-allocation-despite-vesting-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2012/taxation-of-restricted-employee-stock-awards-upon-allocation-despite-vesting-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2012/taxation-of-restricted-employee-stock-awards-upon-allocation-despite-vesting-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2012/taxation-of-restricted-employee-stock-awards-upon-allocation-despite-vesting-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2011/cantonal-building-insurer-v-federal-tax-administration-stamp-duty-on-fire-protection-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2011/cantonal-building-insurer-v-federal-tax-administration-stamp-duty-on-fire-protection-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2011/cantonal-building-insurer-v-federal-tax-administration-stamp-duty-on-fire-protection-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2011/cantonal-building-insurer-v-federal-tax-administration-stamp-duty-on-fire-protection-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2011/cantonal-building-insurer-v-federal-tax-administration-stamp-duty-on-fire-protection-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2011/cantonal-building-insurer-v-federal-tax-administration-stamp-duty-on-fire-protection-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2010/taxpayer-deductibility-of-executive-program-expenses-upheld-on-remand-for-clarification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2010/taxpayer-deductibility-of-executive-program-expenses-upheld-on-remand-for-clarification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2010/taxpayer-deductibility-of-executive-program-expenses-upheld-on-remand-for-clarification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2010/taxpayer-deductibility-of-executive-program-expenses-upheld-on-remand-for-clarification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2010/taxpayer-deductibility-of-executive-program-expenses-upheld-on-remand-for-clarification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2010/taxpayer-deductibility-of-executive-program-expenses-upheld-on-remand-for-clarification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2009/dominican-nationals-appeal-for-residence-reconsideration-rejected-due-to-lack-of-fundamental-change-in-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2009/dominican-nationals-appeal-for-residence-reconsideration-rejected-due-to-lack-of-fundamental-change-in-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2009/dominican-nationals-appeal-for-residence-reconsideration-rejected-due-to-lack-of-fundamental-change-in-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2009/dominican-nationals-appeal-for-residence-reconsideration-rejected-due-to-lack-of-fundamental-change-in-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2009/dominican-nationals-appeal-for-residence-reconsideration-rejected-due-to-lack-of-fundamental-change-in-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2009/dominican-nationals-appeal-for-residence-reconsideration-rejected-due-to-lack-of-fundamental-change-in-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2008/appeal-inadmissible-due-to-unpaid-procedural-costs-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2008/appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2008/appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2008/appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2008/appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2008/appeal-inadmissible-due-to-unpaid-procedural-costs-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_168-2007/foreign-national-deportation-detention-justified-based-on-flight-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2007/foreign-national-deportation-detention-justified-based-on-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_168-2007/foreign-national-deportation-detention-justified-based-on-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_168-2007/foreign-national-deportation-detention-justified-based-on-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_168-2007/foreign-national-deportation-detention-justified-based-on-flight-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_168-2007/foreign-national-deportation-detention-justified-based-on-flight-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2025/lithuanian-national-s-residence-permit-appeal-following-unemployment-and-social-assistance-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2025/lithuanian-national-s-residence-permit-appeal-following-unemployment-and-social-assistance-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2025/lithuanian-national-s-residence-permit-appeal-following-unemployment-and-social-assistance-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2025/lithuanian-national-s-residence-permit-appeal-following-unemployment-and-social-assistance-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2025/lithuanian-national-s-residence-permit-appeal-following-unemployment-and-social-assistance-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2025/lithuanian-national-s-residence-permit-appeal-following-unemployment-and-social-assistance-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2024/kosovan-national-v-federal-court-regarding-revocation-of-residence-permit-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2024/kosovan-national-v-federal-court-regarding-revocation-of-residence-permit-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2024/kosovan-national-v-federal-court-regarding-revocation-of-residence-permit-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2024/kosovan-national-v-federal-court-regarding-revocation-of-residence-permit-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2024/kosovan-national-v-federal-court-regarding-revocation-of-residence-permit-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2024/kosovan-national-v-federal-court-regarding-revocation-of-residence-permit-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2023/sri-lankan-national-detention-upheld-pending-deportation-despite-ongoing-legal-submissions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2023/sri-lankan-national-detention-upheld-pending-deportation-despite-ongoing-legal-submissions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2023/sri-lankan-national-detention-upheld-pending-deportation-despite-ongoing-legal-submissions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2023/sri-lankan-national-detention-upheld-pending-deportation-despite-ongoing-legal-submissions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2023/sri-lankan-national-detention-upheld-pending-deportation-despite-ongoing-legal-submissions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2023/sri-lankan-national-detention-upheld-pending-deportation-despite-ongoing-legal-submissions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2022/kazakh-national-s-appeal-against-expulsion-based-on-study-permit-denial-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2022/kazakh-national-s-appeal-against-expulsion-based-on-study-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2022/kazakh-national-s-appeal-against-expulsion-based-on-study-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2022/kazakh-national-s-appeal-against-expulsion-based-on-study-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2022/kazakh-national-s-appeal-against-expulsion-based-on-study-permit-denial-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2022/kazakh-national-s-appeal-against-expulsion-based-on-study-permit-denial-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2021/refusal-of-legal-aid-for-state-liability-claim-following-lawful-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2021/refusal-of-legal-aid-for-state-liability-claim-following-lawful-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2021/refusal-of-legal-aid-for-state-liability-claim-following-lawful-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2021/refusal-of-legal-aid-for-state-liability-claim-following-lawful-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2021/refusal-of-legal-aid-for-state-liability-claim-following-lawful-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2021/refusal-of-legal-aid-for-state-liability-claim-following-lawful-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2020/attorney-sanctioned-for-inappropriate-language-in-appeal-brief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2020/attorney-sanctioned-for-inappropriate-language-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2020/attorney-sanctioned-for-inappropriate-language-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2020/attorney-sanctioned-for-inappropriate-language-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2020/attorney-sanctioned-for-inappropriate-language-in-appeal-brief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2020/attorney-sanctioned-for-inappropriate-language-in-appeal-brief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2019/school-closure-transport-adequacy-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2019/school-closure-transport-adequacy-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2019/school-closure-transport-adequacy-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2019/school-closure-transport-adequacy-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2019/school-closure-transport-adequacy-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2019/school-closure-transport-adequacy-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2018/greek-national-v-revocation-of-eu-efta-residence-permit-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2018/greek-national-v-revocation-of-eu-efta-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2018/greek-national-v-revocation-of-eu-efta-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2018/greek-national-v-revocation-of-eu-efta-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2018/greek-national-v-revocation-of-eu-efta-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2018/greek-national-v-revocation-of-eu-efta-residence-permit-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2017/kosovan-national-s-residence-permit-extension-denial-after-marital-separation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2017/kosovan-national-s-residence-permit-extension-denial-after-marital-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2017/kosovan-national-s-residence-permit-extension-denial-after-marital-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2017/kosovan-national-s-residence-permit-extension-denial-after-marital-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2017/kosovan-national-s-residence-permit-extension-denial-after-marital-separation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2017/kosovan-national-s-residence-permit-extension-denial-after-marital-separation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2016/auditor-appeal-on-investigation-initiation-by-faoa-regarding-independence-and-disclosure-duties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2016/auditor-appeal-on-investigation-initiation-by-faoa-regarding-independence-and-disclosure-duties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2016/auditor-appeal-on-investigation-initiation-by-faoa-regarding-independence-and-disclosure-duties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2016/auditor-appeal-on-investigation-initiation-by-faoa-regarding-independence-and-disclosure-duties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2016/auditor-appeal-on-investigation-initiation-by-faoa-regarding-independence-and-disclosure-duties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2016/auditor-appeal-on-investigation-initiation-by-faoa-regarding-independence-and-disclosure-duties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2015/foreign-national-residence-permit-refusal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2015/foreign-national-residence-permit-refusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2015/foreign-national-residence-permit-refusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2015/foreign-national-residence-permit-refusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2015/foreign-national-residence-permit-refusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2015/foreign-national-residence-permit-refusal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2014/owners-challenge-restrictions-on-dangerous-dog</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2014/owners-challenge-restrictions-on-dangerous-dog"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2014/owners-challenge-restrictions-on-dangerous-dog"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2014/owners-challenge-restrictions-on-dangerous-dog"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2014/owners-challenge-restrictions-on-dangerous-dog"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2014/owners-challenge-restrictions-on-dangerous-dog"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2013/georgian-asylum-seeker-detention-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2013/georgian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2013/georgian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2013/georgian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2013/georgian-asylum-seeker-detention-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2013/georgian-asylum-seeker-detention-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2012/vendor-v-city-of-jurisdiction-public-tender-exclusion-and-fundamental-rights-in-public-property-lease</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2012/vendor-v-city-of-jurisdiction-public-tender-exclusion-and-fundamental-rights-in-public-property-lease"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2012/vendor-v-city-of-jurisdiction-public-tender-exclusion-and-fundamental-rights-in-public-property-lease"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2012/vendor-v-city-of-jurisdiction-public-tender-exclusion-and-fundamental-rights-in-public-property-lease"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2012/vendor-v-city-of-jurisdiction-public-tender-exclusion-and-fundamental-rights-in-public-property-lease"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2012/vendor-v-city-of-jurisdiction-public-tender-exclusion-and-fundamental-rights-in-public-property-lease"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2011/complainant-s-threatening-email-interpreted-as-formal-recusal-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2011/complainant-s-threatening-email-interpreted-as-formal-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2011/complainant-s-threatening-email-interpreted-as-formal-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2011/complainant-s-threatening-email-interpreted-as-formal-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2011/complainant-s-threatening-email-interpreted-as-formal-recusal-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2011/complainant-s-threatening-email-interpreted-as-formal-recusal-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2010/turkish-national-residence-permit-revocation-due-to-pre-term-dissolution-and-lack-of-authentic-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2010/turkish-national-residence-permit-revocation-due-to-pre-term-dissolution-and-lack-of-authentic-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2010/turkish-national-residence-permit-revocation-due-to-pre-term-dissolution-and-lack-of-authentic-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2010/turkish-national-residence-permit-revocation-due-to-pre-term-dissolution-and-lack-of-authentic-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2010/turkish-national-residence-permit-revocation-due-to-pre-term-dissolution-and-lack-of-authentic-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2010/turkish-national-residence-permit-revocation-due-to-pre-term-dissolution-and-lack-of-authentic-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2009/ukrainian-nationals-expulsion-appeal-rejected-over-residency-permit-revocation-and-new-relationship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2009/ukrainian-nationals-expulsion-appeal-rejected-over-residency-permit-revocation-and-new-relationship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2009/ukrainian-nationals-expulsion-appeal-rejected-over-residency-permit-revocation-and-new-relationship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2009/ukrainian-nationals-expulsion-appeal-rejected-over-residency-permit-revocation-and-new-relationship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2009/ukrainian-nationals-expulsion-appeal-rejected-over-residency-permit-revocation-and-new-relationship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2009/ukrainian-nationals-expulsion-appeal-rejected-over-residency-permit-revocation-and-new-relationship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2008/federal-tribunal-dismisses-deportation-detention-appeal-due-to-failure-to-file-brief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2008/federal-tribunal-dismisses-deportation-detention-appeal-due-to-failure-to-file-brief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2008/federal-tribunal-dismisses-deportation-detention-appeal-due-to-failure-to-file-brief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2008/federal-tribunal-dismisses-deportation-detention-appeal-due-to-failure-to-file-brief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2008/federal-tribunal-dismisses-deportation-detention-appeal-due-to-failure-to-file-brief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2008/federal-tribunal-dismisses-deportation-detention-appeal-due-to-failure-to-file-brief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_167-2007/palestinian-national-detention-and-removal-to-origin-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2007/palestinian-national-detention-and-removal-to-origin-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_167-2007/palestinian-national-detention-and-removal-to-origin-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_167-2007/palestinian-national-detention-and-removal-to-origin-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_167-2007/palestinian-national-detention-and-removal-to-origin-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_167-2007/palestinian-national-detention-and-removal-to-origin-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2025/swiss-federal-supreme-court-upholds-revocation-of-eu-efta-permit-for-chilean-national-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2025/swiss-federal-supreme-court-upholds-revocation-of-eu-efta-permit-for-chilean-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2025/swiss-federal-supreme-court-upholds-revocation-of-eu-efta-permit-for-chilean-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2025/swiss-federal-supreme-court-upholds-revocation-of-eu-efta-permit-for-chilean-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2025/swiss-federal-supreme-court-upholds-revocation-of-eu-efta-permit-for-chilean-national-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2025/swiss-federal-supreme-court-upholds-revocation-of-eu-efta-permit-for-chilean-national-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2024/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-privilege-case-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2024/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-privilege-case-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2024/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-privilege-case-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2024/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-privilege-case-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2024/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-privilege-case-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2024/swiss-federal-supreme-court-upholds-denial-of-legal-aid-in-privilege-case-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2023/parents-claim-for-private-school-funding-for-gifted-child-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2023/parents-claim-for-private-school-funding-for-gifted-child-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2023/parents-claim-for-private-school-funding-for-gifted-child-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2023/parents-claim-for-private-school-funding-for-gifted-child-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2023/parents-claim-for-private-school-funding-for-gifted-child-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2023/parents-claim-for-private-school-funding-for-gifted-child-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2022/forfeiture-of-long-term-residence-permit-due-to-prolonged-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2022/forfeiture-of-long-term-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2022/forfeiture-of-long-term-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2022/forfeiture-of-long-term-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2022/forfeiture-of-long-term-residence-permit-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2022/forfeiture-of-long-term-residence-permit-due-to-prolonged-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2021/appeal-dismissed-for-failure-to-challenge-jurisdictional-finding-in-tenancy-eviction-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2021/appeal-dismissed-for-failure-to-challenge-jurisdictional-finding-in-tenancy-eviction-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2021/appeal-dismissed-for-failure-to-challenge-jurisdictional-finding-in-tenancy-eviction-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2021/appeal-dismissed-for-failure-to-challenge-jurisdictional-finding-in-tenancy-eviction-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2021/appeal-dismissed-for-failure-to-challenge-jurisdictional-finding-in-tenancy-eviction-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2021/appeal-dismissed-for-failure-to-challenge-jurisdictional-finding-in-tenancy-eviction-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2020/foundation-tax-exemption-revoked-due-to-dominant-corporate-holdings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2020/foundation-tax-exemption-revoked-due-to-dominant-corporate-holdings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2020/foundation-tax-exemption-revoked-due-to-dominant-corporate-holdings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2020/foundation-tax-exemption-revoked-due-to-dominant-corporate-holdings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2020/foundation-tax-exemption-revoked-due-to-dominant-corporate-holdings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2020/foundation-tax-exemption-revoked-due-to-dominant-corporate-holdings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2019/applicant-v-switzerland-denial-of-legal-aid-due-to-unproven-indigence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2019/applicant-v-switzerland-denial-of-legal-aid-due-to-unproven-indigence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2019/applicant-v-switzerland-denial-of-legal-aid-due-to-unproven-indigence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2019/applicant-v-switzerland-denial-of-legal-aid-due-to-unproven-indigence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2019/applicant-v-switzerland-denial-of-legal-aid-due-to-unproven-indigence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2019/applicant-v-switzerland-denial-of-legal-aid-due-to-unproven-indigence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2018/limited-liability-company-v-tax-authority-tax-assessment-objection-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2018/limited-liability-company-v-tax-authority-tax-assessment-objection-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2018/limited-liability-company-v-tax-authority-tax-assessment-objection-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2018/limited-liability-company-v-tax-authority-tax-assessment-objection-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2018/limited-liability-company-v-tax-authority-tax-assessment-objection-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2018/limited-liability-company-v-tax-authority-tax-assessment-objection-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2017/companies-seek-damages-from-finma-over-liquidator-s-transfer-of-funds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2017/companies-seek-damages-from-finma-over-liquidator-s-transfer-of-funds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2017/companies-seek-damages-from-finma-over-liquidator-s-transfer-of-funds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2017/companies-seek-damages-from-finma-over-liquidator-s-transfer-of-funds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2017/companies-seek-damages-from-finma-over-liquidator-s-transfer-of-funds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2017/companies-seek-damages-from-finma-over-liquidator-s-transfer-of-funds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2016/swiss-federal-supreme-court-input-vat-deduction-on-demolition-based-on-past-taxable-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2016/swiss-federal-supreme-court-input-vat-deduction-on-demolition-based-on-past-taxable-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2016/swiss-federal-supreme-court-input-vat-deduction-on-demolition-based-on-past-taxable-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2016/swiss-federal-supreme-court-input-vat-deduction-on-demolition-based-on-past-taxable-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2016/swiss-federal-supreme-court-input-vat-deduction-on-demolition-based-on-past-taxable-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2016/swiss-federal-supreme-court-input-vat-deduction-on-demolition-based-on-past-taxable-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2014/appeal-against-detention-pending-removal-dismissed-for-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2014/appeal-against-detention-pending-removal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2014/appeal-against-detention-pending-removal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2014/appeal-against-detention-pending-removal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2014/appeal-against-detention-pending-removal-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2014/appeal-against-detention-pending-removal-dismissed-for-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2013/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-violent-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2013/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2013/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2013/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2013/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2013/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-violent-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2012/massage-parlor-closure-due-to-operator-insolvency-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2012/massage-parlor-closure-due-to-operator-insolvency-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2012/massage-parlor-closure-due-to-operator-insolvency-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2012/massage-parlor-closure-due-to-operator-insolvency-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2012/massage-parlor-closure-due-to-operator-insolvency-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2012/massage-parlor-closure-due-to-operator-insolvency-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2011</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2011"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2011"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2011"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2011"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2011"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2010/algerian-national-residence-permit-renewal-denial-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2010/algerian-national-residence-permit-renewal-denial-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2010/algerian-national-residence-permit-renewal-denial-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2010/algerian-national-residence-permit-renewal-denial-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2010/algerian-national-residence-permit-renewal-denial-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2010/algerian-national-residence-permit-renewal-denial-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2009/owner-challenges-euthanasia-of-aggressive-dog-supreme-court-upholds-decision-based-on-police-necessity-clause</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2009/owner-challenges-euthanasia-of-aggressive-dog-supreme-court-upholds-decision-based-on-police-necessity-clause"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2009/owner-challenges-euthanasia-of-aggressive-dog-supreme-court-upholds-decision-based-on-police-necessity-clause"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2009/owner-challenges-euthanasia-of-aggressive-dog-supreme-court-upholds-decision-based-on-police-necessity-clause"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2009/owner-challenges-euthanasia-of-aggressive-dog-supreme-court-upholds-decision-based-on-police-necessity-clause"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2009/owner-challenges-euthanasia-of-aggressive-dog-supreme-court-upholds-decision-based-on-police-necessity-clause"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2008/asylum-seeker-s-appeal-against-enforcement-detention-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2008/asylum-seeker-s-appeal-against-enforcement-detention-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2008/asylum-seeker-s-appeal-against-enforcement-detention-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2008/asylum-seeker-s-appeal-against-enforcement-detention-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2008/asylum-seeker-s-appeal-against-enforcement-detention-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2008/asylum-seeker-s-appeal-against-enforcement-detention-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_166-2007/federal-tribunal-decision-on-legal-aid-refusal-in-state-liability-action</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2007/federal-tribunal-decision-on-legal-aid-refusal-in-state-liability-action"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_166-2007/federal-tribunal-decision-on-legal-aid-refusal-in-state-liability-action"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_166-2007/federal-tribunal-decision-on-legal-aid-refusal-in-state-liability-action"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_166-2007/federal-tribunal-decision-on-legal-aid-refusal-in-state-liability-action"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_166-2007/federal-tribunal-decision-on-legal-aid-refusal-in-state-liability-action"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2025/peruvian-family-residence-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2025/peruvian-family-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2025/peruvian-family-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2025/peruvian-family-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2025/peruvian-family-residence-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2025/peruvian-family-residence-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2024/foreign-national-s-residence-permit-revocation-and-stay-of-removal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2024/foreign-national-s-residence-permit-revocation-and-stay-of-removal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2024/foreign-national-s-residence-permit-revocation-and-stay-of-removal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2024/foreign-national-s-residence-permit-revocation-and-stay-of-removal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2024/foreign-national-s-residence-permit-revocation-and-stay-of-removal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2024/foreign-national-s-residence-permit-revocation-and-stay-of-removal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2023/turkish-national-residence-permit-denial-and-expulsion-appeal-dismissed-for-non-payment-of-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2023/turkish-national-residence-permit-denial-and-expulsion-appeal-dismissed-for-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2023/turkish-national-residence-permit-denial-and-expulsion-appeal-dismissed-for-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2023/turkish-national-residence-permit-denial-and-expulsion-appeal-dismissed-for-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2023/turkish-national-residence-permit-denial-and-expulsion-appeal-dismissed-for-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2023/turkish-national-residence-permit-denial-and-expulsion-appeal-dismissed-for-non-payment-of-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2022/resident-v-municipality-road-renaming-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2022/resident-v-municipality-road-renaming-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2022/resident-v-municipality-road-renaming-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2022/resident-v-municipality-road-renaming-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2022/resident-v-municipality-road-renaming-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2022/resident-v-municipality-road-renaming-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2021/kosovian-national-v-switzerland-non-renewal-of-residence-permit-and-removal-based-on-insufficient-evidence-for-reverse-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2021/kosovian-national-v-switzerland-non-renewal-of-residence-permit-and-removal-based-on-insufficient-evidence-for-reverse-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2021/kosovian-national-v-switzerland-non-renewal-of-residence-permit-and-removal-based-on-insufficient-evidence-for-reverse-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2021/kosovian-national-v-switzerland-non-renewal-of-residence-permit-and-removal-based-on-insufficient-evidence-for-reverse-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2021/kosovian-national-v-switzerland-non-renewal-of-residence-permit-and-removal-based-on-insufficient-evidence-for-reverse-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2021/kosovian-national-v-switzerland-non-renewal-of-residence-permit-and-removal-based-on-insufficient-evidence-for-reverse-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2020/entry-ban-appeal-and-denial-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2020/entry-ban-appeal-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2020/entry-ban-appeal-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2020/entry-ban-appeal-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2020/entry-ban-appeal-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2020/entry-ban-appeal-and-denial-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2019/family-v-swiss-confederation-denial-of-legal-aid-for-entry-ban-damages-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2019/family-v-swiss-confederation-denial-of-legal-aid-for-entry-ban-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2019/family-v-swiss-confederation-denial-of-legal-aid-for-entry-ban-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2019/family-v-swiss-confederation-denial-of-legal-aid-for-entry-ban-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2019/family-v-swiss-confederation-denial-of-legal-aid-for-entry-ban-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2019/family-v-swiss-confederation-denial-of-legal-aid-for-entry-ban-damages-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2018/gambian-national-v-switzerland-residence-permit-revocation-upheld-despite-marital-violence-claim-due-to-insufficient-evidentiary-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2018/gambian-national-v-switzerland-residence-permit-revocation-upheld-despite-marital-violence-claim-due-to-insufficient-evidentiary-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2018/gambian-national-v-switzerland-residence-permit-revocation-upheld-despite-marital-violence-claim-due-to-insufficient-evidentiary-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2018/gambian-national-v-switzerland-residence-permit-revocation-upheld-despite-marital-violence-claim-due-to-insufficient-evidentiary-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2018/gambian-national-v-switzerland-residence-permit-revocation-upheld-despite-marital-violence-claim-due-to-insufficient-evidentiary-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2018/gambian-national-v-switzerland-residence-permit-revocation-upheld-despite-marital-violence-claim-due-to-insufficient-evidentiary-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2017/moroccan-national-s-permit-refusal-upheld-due-to-criminal-record-outweighing-paternal-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2017/moroccan-national-s-permit-refusal-upheld-due-to-criminal-record-outweighing-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2017/moroccan-national-s-permit-refusal-upheld-due-to-criminal-record-outweighing-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2017/moroccan-national-s-permit-refusal-upheld-due-to-criminal-record-outweighing-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2017/moroccan-national-s-permit-refusal-upheld-due-to-criminal-record-outweighing-paternal-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2017/moroccan-national-s-permit-refusal-upheld-due-to-criminal-record-outweighing-paternal-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2016/togolese-national-s-residence-permit-refusal-upheld-despite-nephew-s-presence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2016/togolese-national-s-residence-permit-refusal-upheld-despite-nephew-s-presence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2016/togolese-national-s-residence-permit-refusal-upheld-despite-nephew-s-presence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2016/togolese-national-s-residence-permit-refusal-upheld-despite-nephew-s-presence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2016/togolese-national-s-residence-permit-refusal-upheld-despite-nephew-s-presence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2016/togolese-national-s-residence-permit-refusal-upheld-despite-nephew-s-presence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2015/taxpayer-challenge-to-timeliness-of-supplementary-tax-assessment-based-on-service-of-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2015/taxpayer-challenge-to-timeliness-of-supplementary-tax-assessment-based-on-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2015/taxpayer-challenge-to-timeliness-of-supplementary-tax-assessment-based-on-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2015/taxpayer-challenge-to-timeliness-of-supplementary-tax-assessment-based-on-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2015/taxpayer-challenge-to-timeliness-of-supplementary-tax-assessment-based-on-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2015/taxpayer-challenge-to-timeliness-of-supplementary-tax-assessment-based-on-service-of-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2014/swiss-deportation-of-tunisian-national-following-divorce-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2014/swiss-deportation-of-tunisian-national-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2014/swiss-deportation-of-tunisian-national-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2014/swiss-deportation-of-tunisian-national-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2014/swiss-deportation-of-tunisian-national-following-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2014/swiss-deportation-of-tunisian-national-following-divorce-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2012/father-s-appeal-on-daughter-s-party-status-denied-in-residence-permit-extension-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2012/father-s-appeal-on-daughter-s-party-status-denied-in-residence-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2012/father-s-appeal-on-daughter-s-party-status-denied-in-residence-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2012/father-s-appeal-on-daughter-s-party-status-denied-in-residence-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2012/father-s-appeal-on-daughter-s-party-status-denied-in-residence-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2012/father-s-appeal-on-daughter-s-party-status-denied-in-residence-permit-extension-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2011/teacher-license-revocation-upheld-due-to-child-pornography-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2011/teacher-license-revocation-upheld-due-to-child-pornography-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2011/teacher-license-revocation-upheld-due-to-child-pornography-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2011/teacher-license-revocation-upheld-due-to-child-pornography-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2011/teacher-license-revocation-upheld-due-to-child-pornography-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2011/teacher-license-revocation-upheld-due-to-child-pornography-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2010/moroccan-national-s-family-reunification-application-rejected-due-to-illegal-entry-and-insufficient-substantiation-of-echr-article-8-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2010/moroccan-national-s-family-reunification-application-rejected-due-to-illegal-entry-and-insufficient-substantiation-of-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2010/moroccan-national-s-family-reunification-application-rejected-due-to-illegal-entry-and-insufficient-substantiation-of-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2010/moroccan-national-s-family-reunification-application-rejected-due-to-illegal-entry-and-insufficient-substantiation-of-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2010/moroccan-national-s-family-reunification-application-rejected-due-to-illegal-entry-and-insufficient-substantiation-of-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2010/moroccan-national-s-family-reunification-application-rejected-due-to-illegal-entry-and-insufficient-substantiation-of-echr-article-8-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2008/petitioner-v-cantonal-social-insurance-institutions-free-legal-aid-for-mediation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2008/petitioner-v-cantonal-social-insurance-institutions-free-legal-aid-for-mediation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2008/petitioner-v-cantonal-social-insurance-institutions-free-legal-aid-for-mediation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2008/petitioner-v-cantonal-social-insurance-institutions-free-legal-aid-for-mediation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2008/petitioner-v-cantonal-social-insurance-institutions-free-legal-aid-for-mediation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2008/petitioner-v-cantonal-social-insurance-institutions-free-legal-aid-for-mediation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_165-2007/casino-smoking-ban-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2007/casino-smoking-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_165-2007/casino-smoking-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_165-2007/casino-smoking-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_165-2007/casino-smoking-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_165-2007/casino-smoking-ban-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2024/russian-national-v-switzerland-refusal-of-residence-permit-and-eviction-order-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2024/russian-national-v-switzerland-refusal-of-residence-permit-and-eviction-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2024/russian-national-v-switzerland-refusal-of-residence-permit-and-eviction-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2024/russian-national-v-switzerland-refusal-of-residence-permit-and-eviction-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2024/russian-national-v-switzerland-refusal-of-residence-permit-and-eviction-order-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2024/russian-national-v-switzerland-refusal-of-residence-permit-and-eviction-order-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2023/attorney-sanctioned-for-estate-mismanagement-overruled-on-publication-method</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2023/attorney-sanctioned-for-estate-mismanagement-overruled-on-publication-method"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2023/attorney-sanctioned-for-estate-mismanagement-overruled-on-publication-method"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2023/attorney-sanctioned-for-estate-mismanagement-overruled-on-publication-method"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2023/attorney-sanctioned-for-estate-mismanagement-overruled-on-publication-method"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2023/attorney-sanctioned-for-estate-mismanagement-overruled-on-publication-method"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2022/swiss-supreme-court-upholds-lapse-of-b-permit-due-to-relocation-of-center-of-life-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2022/swiss-supreme-court-upholds-lapse-of-b-permit-due-to-relocation-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2022/swiss-supreme-court-upholds-lapse-of-b-permit-due-to-relocation-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2022/swiss-supreme-court-upholds-lapse-of-b-permit-due-to-relocation-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2022/swiss-supreme-court-upholds-lapse-of-b-permit-due-to-relocation-of-center-of-life-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2022/swiss-supreme-court-upholds-lapse-of-b-permit-due-to-relocation-of-center-of-life-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2021/italian-border-worker-permit-denial-overturned-due-to-non-recent-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2021/italian-border-worker-permit-denial-overturned-due-to-non-recent-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2021/italian-border-worker-permit-denial-overturned-due-to-non-recent-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2021/italian-border-worker-permit-denial-overturned-due-to-non-recent-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2021/italian-border-worker-permit-denial-overturned-due-to-non-recent-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2021/italian-border-worker-permit-denial-overturned-due-to-non-recent-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2020/cantonal-tax-trader-property-gains-tax-assessment-revision-refused</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2020/cantonal-tax-trader-property-gains-tax-assessment-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2020/cantonal-tax-trader-property-gains-tax-assessment-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2020/cantonal-tax-trader-property-gains-tax-assessment-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2020/cantonal-tax-trader-property-gains-tax-assessment-revision-refused"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2020/cantonal-tax-trader-property-gains-tax-assessment-revision-refused"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2019/taxpayer-v-cantonal-tax-authority-on-arbitrary-tax-assessments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2019/taxpayer-v-cantonal-tax-authority-on-arbitrary-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2019/taxpayer-v-cantonal-tax-authority-on-arbitrary-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2019/taxpayer-v-cantonal-tax-authority-on-arbitrary-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2019/taxpayer-v-cantonal-tax-authority-on-arbitrary-tax-assessments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2019/taxpayer-v-cantonal-tax-authority-on-arbitrary-tax-assessments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2018/appeal-against-residence-permit-refusal-rendered-moot-by-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2018/appeal-against-residence-permit-refusal-rendered-moot-by-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2018/appeal-against-residence-permit-refusal-rendered-moot-by-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2018/appeal-against-residence-permit-refusal-rendered-moot-by-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2018/appeal-against-residence-permit-refusal-rendered-moot-by-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2018/appeal-against-residence-permit-refusal-rendered-moot-by-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2017/turkish-nationals-residence-revocation-upheld-due-to-financial-and-public-order-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2017/turkish-nationals-residence-revocation-upheld-due-to-financial-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2017/turkish-nationals-residence-revocation-upheld-due-to-financial-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2017/turkish-nationals-residence-revocation-upheld-due-to-financial-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2017/turkish-nationals-residence-revocation-upheld-due-to-financial-and-public-order-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2017/turkish-nationals-residence-revocation-upheld-due-to-financial-and-public-order-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2016/taxpayer-bearing-costs-despite-winning-appeal-due-to-untimely-presentation-of-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2016/taxpayer-bearing-costs-despite-winning-appeal-due-to-untimely-presentation-of-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2016/taxpayer-bearing-costs-despite-winning-appeal-due-to-untimely-presentation-of-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2016/taxpayer-bearing-costs-despite-winning-appeal-due-to-untimely-presentation-of-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2016/taxpayer-bearing-costs-despite-winning-appeal-due-to-untimely-presentation-of-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2016/taxpayer-bearing-costs-despite-winning-appeal-due-to-untimely-presentation-of-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2015/gift-tax-exemption-for-lump-sum-taxpayers-heirs-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2015/gift-tax-exemption-for-lump-sum-taxpayers-heirs-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2015/gift-tax-exemption-for-lump-sum-taxpayers-heirs-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2015/gift-tax-exemption-for-lump-sum-taxpayers-heirs-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2015/gift-tax-exemption-for-lump-sum-taxpayers-heirs-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2015/gift-tax-exemption-for-lump-sum-taxpayers-heirs-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2014/asylum-legal-aid-refusal-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2014/asylum-legal-aid-refusal-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2014/asylum-legal-aid-refusal-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2014/asylum-legal-aid-refusal-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2014/asylum-legal-aid-refusal-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2014/asylum-legal-aid-refusal-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2013/swiss-supreme-court-ruling-on-satzbestimmend-treatment-of-foreign-loss-carry-forwards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2013/swiss-supreme-court-ruling-on-satzbestimmend-treatment-of-foreign-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2013/swiss-supreme-court-ruling-on-satzbestimmend-treatment-of-foreign-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2013/swiss-supreme-court-ruling-on-satzbestimmend-treatment-of-foreign-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2013/swiss-supreme-court-ruling-on-satzbestimmend-treatment-of-foreign-loss-carry-forwards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2013/swiss-supreme-court-ruling-on-satzbestimmend-treatment-of-foreign-loss-carry-forwards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2012/claimant-denied-pro-bono-aid-for-time-barred-public-liability-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2012/claimant-denied-pro-bono-aid-for-time-barred-public-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2012/claimant-denied-pro-bono-aid-for-time-barred-public-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2012/claimant-denied-pro-bono-aid-for-time-barred-public-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2012/claimant-denied-pro-bono-aid-for-time-barred-public-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2012/claimant-denied-pro-bono-aid-for-time-barred-public-liability-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2011/couple-s-appeal-on-tax-ruling-revision-and-enforcement-dismissed-for-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2011/couple-s-appeal-on-tax-ruling-revision-and-enforcement-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2011/couple-s-appeal-on-tax-ruling-revision-and-enforcement-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2011/couple-s-appeal-on-tax-ruling-revision-and-enforcement-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2011/couple-s-appeal-on-tax-ruling-revision-and-enforcement-dismissed-for-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2011/couple-s-appeal-on-tax-ruling-revision-and-enforcement-dismissed-for-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2010/federal-supreme-court-dismisses-asylum-revision-appeal-based-on-subject-matter-unity-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2010/federal-supreme-court-dismisses-asylum-revision-appeal-based-on-subject-matter-unity-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2010/federal-supreme-court-dismisses-asylum-revision-appeal-based-on-subject-matter-unity-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2010/federal-supreme-court-dismisses-asylum-revision-appeal-based-on-subject-matter-unity-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2010/federal-supreme-court-dismisses-asylum-revision-appeal-based-on-subject-matter-unity-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2010/federal-supreme-court-dismisses-asylum-revision-appeal-based-on-subject-matter-unity-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2009/tax-dispute-over-real-estate-gains-following-donation-and-liquidation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2009/tax-dispute-over-real-estate-gains-following-donation-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2009/tax-dispute-over-real-estate-gains-following-donation-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2009/tax-dispute-over-real-estate-gains-following-donation-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2009/tax-dispute-over-real-estate-gains-following-donation-and-liquidation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2009/tax-dispute-over-real-estate-gains-following-donation-and-liquidation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2008/taxpayers-forfeit-right-to-challenge-judge-s-impartiality-due-to-failure-to-object-during-cantonal-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2008/taxpayers-forfeit-right-to-challenge-judge-s-impartiality-due-to-failure-to-object-during-cantonal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2008/taxpayers-forfeit-right-to-challenge-judge-s-impartiality-due-to-failure-to-object-during-cantonal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2008/taxpayers-forfeit-right-to-challenge-judge-s-impartiality-due-to-failure-to-object-during-cantonal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2008/taxpayers-forfeit-right-to-challenge-judge-s-impartiality-due-to-failure-to-object-during-cantonal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2008/taxpayers-forfeit-right-to-challenge-judge-s-impartiality-due-to-failure-to-object-during-cantonal-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_164-2007/federal-tribunal-confirms-taxation-of-child-pensions-and-rental-value-for-retired-couple</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2007/federal-tribunal-confirms-taxation-of-child-pensions-and-rental-value-for-retired-couple"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_164-2007/federal-tribunal-confirms-taxation-of-child-pensions-and-rental-value-for-retired-couple"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_164-2007/federal-tribunal-confirms-taxation-of-child-pensions-and-rental-value-for-retired-couple"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_164-2007/federal-tribunal-confirms-taxation-of-child-pensions-and-rental-value-for-retired-couple"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_164-2007/federal-tribunal-confirms-taxation-of-child-pensions-and-rental-value-for-retired-couple"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2025/former-tenant-s-challenge-to-corporate-statutes-and-denial-of-party-status-in-land-division-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2025/former-tenant-s-challenge-to-corporate-statutes-and-denial-of-party-status-in-land-division-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2025/former-tenant-s-challenge-to-corporate-statutes-and-denial-of-party-status-in-land-division-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2025/former-tenant-s-challenge-to-corporate-statutes-and-denial-of-party-status-in-land-division-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2025/former-tenant-s-challenge-to-corporate-statutes-and-denial-of-party-status-in-land-division-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2025/former-tenant-s-challenge-to-corporate-statutes-and-denial-of-party-status-in-land-division-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2024/us-national-v-switzerland-denial-of-free-legal-aid-and-dismissal-of-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2024/us-national-v-switzerland-denial-of-free-legal-aid-and-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2024/us-national-v-switzerland-denial-of-free-legal-aid-and-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2024/us-national-v-switzerland-denial-of-free-legal-aid-and-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2024/us-national-v-switzerland-denial-of-free-legal-aid-and-dismissal-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2024/us-national-v-switzerland-denial-of-free-legal-aid-and-dismissal-of-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2023/physician-s-appeal-inadmissible-due-to-procedural-lack-of-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2023/physician-s-appeal-inadmissible-due-to-procedural-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2023/physician-s-appeal-inadmissible-due-to-procedural-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2023/physician-s-appeal-inadmissible-due-to-procedural-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2023/physician-s-appeal-inadmissible-due-to-procedural-lack-of-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2023/physician-s-appeal-inadmissible-due-to-procedural-lack-of-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2022/student-appeal-against-university-elimination-regarding-exam-results</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2022/student-appeal-against-university-elimination-regarding-exam-results"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2022/student-appeal-against-university-elimination-regarding-exam-results"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2022/student-appeal-against-university-elimination-regarding-exam-results"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2022/student-appeal-against-university-elimination-regarding-exam-results"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2022/student-appeal-against-university-elimination-regarding-exam-results"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2021/kosovar-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-remanded-for-consideration-of-new-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2021/kosovar-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-remanded-for-consideration-of-new-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2021/kosovar-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-remanded-for-consideration-of-new-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2021/kosovar-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-remanded-for-consideration-of-new-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2021/kosovar-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-remanded-for-consideration-of-new-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2021/kosovar-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-remanded-for-consideration-of-new-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2020/withdrawal-of-residence-permit-based-on-social-dependency-and-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2020/withdrawal-of-residence-permit-based-on-social-dependency-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2020/withdrawal-of-residence-permit-based-on-social-dependency-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2020/withdrawal-of-residence-permit-based-on-social-dependency-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2020/withdrawal-of-residence-permit-based-on-social-dependency-and-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2020/withdrawal-of-residence-permit-based-on-social-dependency-and-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2019/appeal-dismissed-as-moot-due-to-repealed-law-federal-review-denied-for-insufficient-argumentation-on-procedural-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2019/appeal-dismissed-as-moot-due-to-repealed-law-federal-review-denied-for-insufficient-argumentation-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2019/appeal-dismissed-as-moot-due-to-repealed-law-federal-review-denied-for-insufficient-argumentation-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2019/appeal-dismissed-as-moot-due-to-repealed-law-federal-review-denied-for-insufficient-argumentation-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2019/appeal-dismissed-as-moot-due-to-repealed-law-federal-review-denied-for-insufficient-argumentation-on-procedural-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2019/appeal-dismissed-as-moot-due-to-repealed-law-federal-review-denied-for-insufficient-argumentation-on-procedural-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2018/appeal-dismissed-for-failure-to-pay-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2018/appeal-dismissed-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2018/appeal-dismissed-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2018/appeal-dismissed-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2018/appeal-dismissed-for-failure-to-pay-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2018/appeal-dismissed-for-failure-to-pay-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2015/tax-domicile-determination-based-on-family-ties-vs-property-ownership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2015/tax-domicile-determination-based-on-family-ties-vs-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2015/tax-domicile-determination-based-on-family-ties-vs-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2015/tax-domicile-determination-based-on-family-ties-vs-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2015/tax-domicile-determination-based-on-family-ties-vs-property-ownership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2015/tax-domicile-determination-based-on-family-ties-vs-property-ownership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2014/federal-supreme-court-upholds-reprimand-against-lead-auditor-for-serious-professional-lapse-in-financial-statement-audit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2014/federal-supreme-court-upholds-reprimand-against-lead-auditor-for-serious-professional-lapse-in-financial-statement-audit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2014/federal-supreme-court-upholds-reprimand-against-lead-auditor-for-serious-professional-lapse-in-financial-statement-audit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2014/federal-supreme-court-upholds-reprimand-against-lead-auditor-for-serious-professional-lapse-in-financial-statement-audit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2014/federal-supreme-court-upholds-reprimand-against-lead-auditor-for-serious-professional-lapse-in-financial-statement-audit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2014/federal-supreme-court-upholds-reprimand-against-lead-auditor-for-serious-professional-lapse-in-financial-statement-audit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2013/tunisian-national-denied-swiss-residence-permit-over-criminal-record-despite-child-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2013/tunisian-national-denied-swiss-residence-permit-over-criminal-record-despite-child-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2013/tunisian-national-denied-swiss-residence-permit-over-criminal-record-despite-child-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2013/tunisian-national-denied-swiss-residence-permit-over-criminal-record-despite-child-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2013/tunisian-national-denied-swiss-residence-permit-over-criminal-record-despite-child-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2013/tunisian-national-denied-swiss-residence-permit-over-criminal-record-despite-child-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2012/federal-supreme-court-decision-on-agricultural-enterprise-status-based-on-objective-production-potential</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2012/federal-supreme-court-decision-on-agricultural-enterprise-status-based-on-objective-production-potential"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2012/federal-supreme-court-decision-on-agricultural-enterprise-status-based-on-objective-production-potential"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2012/federal-supreme-court-decision-on-agricultural-enterprise-status-based-on-objective-production-potential"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2012/federal-supreme-court-decision-on-agricultural-enterprise-status-based-on-objective-production-potential"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2012/federal-supreme-court-decision-on-agricultural-enterprise-status-based-on-objective-production-potential"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2011/dog-custody-and-muzzle-requirement-appeal-dismissed-over-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2011/dog-custody-and-muzzle-requirement-appeal-dismissed-over-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2011/dog-custody-and-muzzle-requirement-appeal-dismissed-over-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2011/dog-custody-and-muzzle-requirement-appeal-dismissed-over-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2011/dog-custody-and-muzzle-requirement-appeal-dismissed-over-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2011/dog-custody-and-muzzle-requirement-appeal-dismissed-over-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2009/federal-supreme-court-dismisses-asylum-appeal-against-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2009/federal-supreme-court-dismisses-asylum-appeal-against-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2009/federal-supreme-court-dismisses-asylum-appeal-against-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2009/federal-supreme-court-dismisses-asylum-appeal-against-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2009/federal-supreme-court-dismisses-asylum-appeal-against-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2009/federal-supreme-court-dismisses-asylum-appeal-against-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2008/nigerian-national-v-switzerland-deportation-detention-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2008/nigerian-national-v-switzerland-deportation-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2008/nigerian-national-v-switzerland-deportation-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2008/nigerian-national-v-switzerland-deportation-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2008/nigerian-national-v-switzerland-deportation-detention-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2008/nigerian-national-v-switzerland-deportation-detention-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_163-2007/asylum-seeker-detention-extension-for-cooperation-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2007/asylum-seeker-detention-extension-for-cooperation-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_163-2007/asylum-seeker-detention-extension-for-cooperation-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_163-2007/asylum-seeker-detention-extension-for-cooperation-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_163-2007/asylum-seeker-detention-extension-for-cooperation-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_163-2007/asylum-seeker-detention-extension-for-cooperation-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2025/instructor-permit-reinstatement-appeal-dismissed-for-lack-of-current-interest-and-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2025/instructor-permit-reinstatement-appeal-dismissed-for-lack-of-current-interest-and-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2025/instructor-permit-reinstatement-appeal-dismissed-for-lack-of-current-interest-and-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2025/instructor-permit-reinstatement-appeal-dismissed-for-lack-of-current-interest-and-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2025/instructor-permit-reinstatement-appeal-dismissed-for-lack-of-current-interest-and-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2025/instructor-permit-reinstatement-appeal-dismissed-for-lack-of-current-interest-and-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2024/french-national-v-switzerland-refusal-to-renew-residence-permit-based-on-cessation-of-work-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2024/french-national-v-switzerland-refusal-to-renew-residence-permit-based-on-cessation-of-work-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2024/french-national-v-switzerland-refusal-to-renew-residence-permit-based-on-cessation-of-work-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2024/french-national-v-switzerland-refusal-to-renew-residence-permit-based-on-cessation-of-work-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2024/french-national-v-switzerland-refusal-to-renew-residence-permit-based-on-cessation-of-work-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2024/french-national-v-switzerland-refusal-to-renew-residence-permit-based-on-cessation-of-work-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2022/tunisian-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2022/tunisian-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2022/tunisian-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2022/tunisian-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2022/tunisian-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2022/tunisian-national-s-residence-permit-extension-denial-upheld-due-to-lack-of-integration-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2021/claimant-s-appeal-dismissed-for-expanding-scope-beyond-mootness-and-fee-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2021/claimant-s-appeal-dismissed-for-expanding-scope-beyond-mootness-and-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2021/claimant-s-appeal-dismissed-for-expanding-scope-beyond-mootness-and-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2021/claimant-s-appeal-dismissed-for-expanding-scope-beyond-mootness-and-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2021/claimant-s-appeal-dismissed-for-expanding-scope-beyond-mootness-and-fee-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2021/claimant-s-appeal-dismissed-for-expanding-scope-beyond-mootness-and-fee-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2020/tank-station-shop-sunday-work-exception-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2020/tank-station-shop-sunday-work-exception-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2020/tank-station-shop-sunday-work-exception-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2020/tank-station-shop-sunday-work-exception-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2020/tank-station-shop-sunday-work-exception-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2020/tank-station-shop-sunday-work-exception-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2019/dietary-supplement-misleading-health-claim-labeling-and-advertising</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2019/dietary-supplement-misleading-health-claim-labeling-and-advertising"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2019/dietary-supplement-misleading-health-claim-labeling-and-advertising"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2019/dietary-supplement-misleading-health-claim-labeling-and-advertising"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2019/dietary-supplement-misleading-health-claim-labeling-and-advertising"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2019/dietary-supplement-misleading-health-claim-labeling-and-advertising"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2018/swiss-federal-court-upholds-denial-of-residence-permit-based-on-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2018/swiss-federal-court-upholds-denial-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2018/swiss-federal-court-upholds-denial-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2018/swiss-federal-court-upholds-denial-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2018/swiss-federal-court-upholds-denial-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2018/swiss-federal-court-upholds-denial-of-residence-permit-based-on-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2017/tax-authority-v-taxpayers-property-classification-and-maintenance-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2017/tax-authority-v-taxpayers-property-classification-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2017/tax-authority-v-taxpayers-property-classification-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2017/tax-authority-v-taxpayers-property-classification-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2017/tax-authority-v-taxpayers-property-classification-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2017/tax-authority-v-taxpayers-property-classification-and-maintenance-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2016/swiss-federal-supreme-court-upholds-tax-assessment-on-landowner-developer-regarding-non-deductible-profit-sharing-payments-to-co-heirs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2016/swiss-federal-supreme-court-upholds-tax-assessment-on-landowner-developer-regarding-non-deductible-profit-sharing-payments-to-co-heirs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2016/swiss-federal-supreme-court-upholds-tax-assessment-on-landowner-developer-regarding-non-deductible-profit-sharing-payments-to-co-heirs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2016/swiss-federal-supreme-court-upholds-tax-assessment-on-landowner-developer-regarding-non-deductible-profit-sharing-payments-to-co-heirs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2016/swiss-federal-supreme-court-upholds-tax-assessment-on-landowner-developer-regarding-non-deductible-profit-sharing-payments-to-co-heirs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2016/swiss-federal-supreme-court-upholds-tax-assessment-on-landowner-developer-regarding-non-deductible-profit-sharing-payments-to-co-heirs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2015/market-vendor-fee-dispute-and-res-judicata</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2015/market-vendor-fee-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2015/market-vendor-fee-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2015/market-vendor-fee-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2015/market-vendor-fee-dispute-and-res-judicata"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2015/market-vendor-fee-dispute-and-res-judicata"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2014/driver-liable-for-extensive-oil-spill-cleanup-costs-under-environmental-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2014/driver-liable-for-extensive-oil-spill-cleanup-costs-under-environmental-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2014/driver-liable-for-extensive-oil-spill-cleanup-costs-under-environmental-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2014/driver-liable-for-extensive-oil-spill-cleanup-costs-under-environmental-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2014/driver-liable-for-extensive-oil-spill-cleanup-costs-under-environmental-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2014/driver-liable-for-extensive-oil-spill-cleanup-costs-under-environmental-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2013/calculation-of-cantonal-court-costs-following-successful-appeal-and-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2013/calculation-of-cantonal-court-costs-following-successful-appeal-and-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2013/calculation-of-cantonal-court-costs-following-successful-appeal-and-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2013/calculation-of-cantonal-court-costs-following-successful-appeal-and-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2013/calculation-of-cantonal-court-costs-following-successful-appeal-and-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2013/calculation-of-cantonal-court-costs-following-successful-appeal-and-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2012/senegalese-national-expulsion-upheld-despite-marriage-and-child-due-to-rape-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2012/senegalese-national-expulsion-upheld-despite-marriage-and-child-due-to-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2012/senegalese-national-expulsion-upheld-despite-marriage-and-child-due-to-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2012/senegalese-national-expulsion-upheld-despite-marriage-and-child-due-to-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2012/senegalese-national-expulsion-upheld-despite-marriage-and-child-due-to-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2012/senegalese-national-expulsion-upheld-despite-marriage-and-child-due-to-rape-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2011/foundation-tax-exemption-denial-due-to-leasing-to-for-profit-entity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2011/foundation-tax-exemption-denial-due-to-leasing-to-for-profit-entity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2011/foundation-tax-exemption-denial-due-to-leasing-to-for-profit-entity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2011/foundation-tax-exemption-denial-due-to-leasing-to-for-profit-entity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2011/foundation-tax-exemption-denial-due-to-leasing-to-for-profit-entity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2011/foundation-tax-exemption-denial-due-to-leasing-to-for-profit-entity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2010/couple-v-state-health-insurance-premium-deductibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2010/couple-v-state-health-insurance-premium-deductibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2010/couple-v-state-health-insurance-premium-deductibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2010/couple-v-state-health-insurance-premium-deductibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2010/couple-v-state-health-insurance-premium-deductibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2010/couple-v-state-health-insurance-premium-deductibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2009/abuse-of-rights-in-residence-permit-renewal-by-separated-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2009/abuse-of-rights-in-residence-permit-renewal-by-separated-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2009/abuse-of-rights-in-residence-permit-renewal-by-separated-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2009/abuse-of-rights-in-residence-permit-renewal-by-separated-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2009/abuse-of-rights-in-residence-permit-renewal-by-separated-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2009/abuse-of-rights-in-residence-permit-renewal-by-separated-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2008/taxpayer-failed-to-prove-commercial-justification-for-large-payments-to-executive-and-third-parties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2008/taxpayer-failed-to-prove-commercial-justification-for-large-payments-to-executive-and-third-parties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2008/taxpayer-failed-to-prove-commercial-justification-for-large-payments-to-executive-and-third-parties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2008/taxpayer-failed-to-prove-commercial-justification-for-large-payments-to-executive-and-third-parties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2008/taxpayer-failed-to-prove-commercial-justification-for-large-payments-to-executive-and-third-parties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2008/taxpayer-failed-to-prove-commercial-justification-for-large-payments-to-executive-and-third-parties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_162-2007/expulsion-of-long-term-resident-for-severe-drug-trafficking-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2007/expulsion-of-long-term-resident-for-severe-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_162-2007/expulsion-of-long-term-resident-for-severe-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_162-2007/expulsion-of-long-term-resident-for-severe-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_162-2007/expulsion-of-long-term-resident-for-severe-drug-trafficking-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_162-2007/expulsion-of-long-term-resident-for-severe-drug-trafficking-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2025/downgrade-of-permanent-residence-for-chronic-criminal-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2025/downgrade-of-permanent-residence-for-chronic-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2025/downgrade-of-permanent-residence-for-chronic-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2025/downgrade-of-permanent-residence-for-chronic-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2025/downgrade-of-permanent-residence-for-chronic-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2025/downgrade-of-permanent-residence-for-chronic-criminal-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2024/university-competence-to-issue-declaratory-judgment-of-plagiarism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2024/university-competence-to-issue-declaratory-judgment-of-plagiarism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2024/university-competence-to-issue-declaratory-judgment-of-plagiarism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2024/university-competence-to-issue-declaratory-judgment-of-plagiarism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2024/university-competence-to-issue-declaratory-judgment-of-plagiarism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2024/university-competence-to-issue-declaratory-judgment-of-plagiarism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2023/foreign-national-residence-permit-appeal-admissibility-due-to-untimely-curing-of-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2023/foreign-national-residence-permit-appeal-admissibility-due-to-untimely-curing-of-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2023/foreign-national-residence-permit-appeal-admissibility-due-to-untimely-curing-of-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2023/foreign-national-residence-permit-appeal-admissibility-due-to-untimely-curing-of-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2023/foreign-national-residence-permit-appeal-admissibility-due-to-untimely-curing-of-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2023/foreign-national-residence-permit-appeal-admissibility-due-to-untimely-curing-of-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2022/moroccan-national-v-vaud-and-geneva-cantons-appeal-deadline-extension-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2022/moroccan-national-v-vaud-and-geneva-cantons-appeal-deadline-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2022/moroccan-national-v-vaud-and-geneva-cantons-appeal-deadline-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2022/moroccan-national-v-vaud-and-geneva-cantons-appeal-deadline-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2022/moroccan-national-v-vaud-and-geneva-cantons-appeal-deadline-extension-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2022/moroccan-national-v-vaud-and-geneva-cantons-appeal-deadline-extension-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2021/disco-license-annulment-appeal-inadmissible-due-to-interlocutory-decision-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2021/disco-license-annulment-appeal-inadmissible-due-to-interlocutory-decision-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2021/disco-license-annulment-appeal-inadmissible-due-to-interlocutory-decision-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2021/disco-license-annulment-appeal-inadmissible-due-to-interlocutory-decision-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2021/disco-license-annulment-appeal-inadmissible-due-to-interlocutory-decision-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2021/disco-license-annulment-appeal-inadmissible-due-to-interlocutory-decision-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2020/taxpayer-maintenance-deduction-dispute-footbridge-investment-vs-airlock-energy-saving</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2020/taxpayer-maintenance-deduction-dispute-footbridge-investment-vs-airlock-energy-saving"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2020/taxpayer-maintenance-deduction-dispute-footbridge-investment-vs-airlock-energy-saving"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2020/taxpayer-maintenance-deduction-dispute-footbridge-investment-vs-airlock-energy-saving"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2020/taxpayer-maintenance-deduction-dispute-footbridge-investment-vs-airlock-energy-saving"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2020/taxpayer-maintenance-deduction-dispute-footbridge-investment-vs-airlock-energy-saving"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2019/pole-dance-courses-vat-exemption-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2019/pole-dance-courses-vat-exemption-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2019/pole-dance-courses-vat-exemption-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2019/pole-dance-courses-vat-exemption-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2019/pole-dance-courses-vat-exemption-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2019/pole-dance-courses-vat-exemption-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2018/kosovar-national-s-appeal-against-cantonal-mandamus-for-domicile-clarification-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2018/kosovar-national-s-appeal-against-cantonal-mandamus-for-domicile-clarification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2018/kosovar-national-s-appeal-against-cantonal-mandamus-for-domicile-clarification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2018/kosovar-national-s-appeal-against-cantonal-mandamus-for-domicile-clarification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2018/kosovar-national-s-appeal-against-cantonal-mandamus-for-domicile-clarification-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2018/kosovar-national-s-appeal-against-cantonal-mandamus-for-domicile-clarification-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2016/wastewater-fee-ordinance-and-polluter-pays-principle-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2016/wastewater-fee-ordinance-and-polluter-pays-principle-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2016/wastewater-fee-ordinance-and-polluter-pays-principle-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2016/wastewater-fee-ordinance-and-polluter-pays-principle-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2016/wastewater-fee-ordinance-and-polluter-pays-principle-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2016/wastewater-fee-ordinance-and-polluter-pays-principle-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2014/petitioner-successfully-removed-from-sanction-lists-appeal-declared-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2014/petitioner-successfully-removed-from-sanction-lists-appeal-declared-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2014/petitioner-successfully-removed-from-sanction-lists-appeal-declared-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2014/petitioner-successfully-removed-from-sanction-lists-appeal-declared-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2014/petitioner-successfully-removed-from-sanction-lists-appeal-declared-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2014/petitioner-successfully-removed-from-sanction-lists-appeal-declared-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2013/serbian-national-denied-residence-permit-due-to-repeated-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2013/serbian-national-denied-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2013/serbian-national-denied-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2013/serbian-national-denied-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2013/serbian-national-denied-residence-permit-due-to-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2013/serbian-national-denied-residence-permit-due-to-repeated-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2012/municipality-liability-for-building-permit-delays-proof-of-damages-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2012/municipality-liability-for-building-permit-delays-proof-of-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2012/municipality-liability-for-building-permit-delays-proof-of-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2012/municipality-liability-for-building-permit-delays-proof-of-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2012/municipality-liability-for-building-permit-delays-proof-of-damages-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2012/municipality-liability-for-building-permit-delays-proof-of-damages-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2011/indian-national-s-expulsion-upheld-following-marriage-of-convenience-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2011/indian-national-s-expulsion-upheld-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2011/indian-national-s-expulsion-upheld-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2011/indian-national-s-expulsion-upheld-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2011/indian-national-s-expulsion-upheld-following-marriage-of-convenience-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2011/indian-national-s-expulsion-upheld-following-marriage-of-convenience-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2010/appeal-dismissed-for-untimely-filing-and-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2010/appeal-dismissed-for-untimely-filing-and-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2010/appeal-dismissed-for-untimely-filing-and-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2010/appeal-dismissed-for-untimely-filing-and-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2010/appeal-dismissed-for-untimely-filing-and-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2010/appeal-dismissed-for-untimely-filing-and-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2009/bosnian-national-s-residence-permit-appeal-inadmissible-due-to-procedural-ruling-on-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2009/bosnian-national-s-residence-permit-appeal-inadmissible-due-to-procedural-ruling-on-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2009/bosnian-national-s-residence-permit-appeal-inadmissible-due-to-procedural-ruling-on-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2009/bosnian-national-s-residence-permit-appeal-inadmissible-due-to-procedural-ruling-on-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2009/bosnian-national-s-residence-permit-appeal-inadmissible-due-to-procedural-ruling-on-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2009/bosnian-national-s-residence-permit-appeal-inadmissible-due-to-procedural-ruling-on-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2008/taxpayer-appeal-withdrawal-and-cost-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2008/taxpayer-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2008/taxpayer-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2008/taxpayer-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2008/taxpayer-appeal-withdrawal-and-cost-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2008/taxpayer-appeal-withdrawal-and-cost-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_161-2007/tax-prescription-period-interruption-date-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2007/tax-prescription-period-interruption-date-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_161-2007/tax-prescription-period-interruption-date-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_161-2007/tax-prescription-period-interruption-date-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_161-2007/tax-prescription-period-interruption-date-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_161-2007/tax-prescription-period-interruption-date-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2025/employer-dismissed-in-sri-lankan-cook-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2025/employer-dismissed-in-sri-lankan-cook-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2025/employer-dismissed-in-sri-lankan-cook-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2025/employer-dismissed-in-sri-lankan-cook-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2025/employer-dismissed-in-sri-lankan-cook-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2025/employer-dismissed-in-sri-lankan-cook-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2024/iranian-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2024/iranian-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2024/iranian-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2024/iranian-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2024/iranian-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2024/iranian-national-s-residence-permit-non-renewal-upheld-due-to-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2023/exporter-v-serv-supplier-credit-claim-and-production-credit-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2023/exporter-v-serv-supplier-credit-claim-and-production-credit-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2023/exporter-v-serv-supplier-credit-claim-and-production-credit-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2023/exporter-v-serv-supplier-credit-claim-and-production-credit-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2023/exporter-v-serv-supplier-credit-claim-and-production-credit-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2023/exporter-v-serv-supplier-credit-claim-and-production-credit-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2022/tax-deductibility-of-child-support-payments-lacking-legal-obligation-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2022/tax-deductibility-of-child-support-payments-lacking-legal-obligation-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2022/tax-deductibility-of-child-support-payments-lacking-legal-obligation-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2022/tax-deductibility-of-child-support-payments-lacking-legal-obligation-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2022/tax-deductibility-of-child-support-payments-lacking-legal-obligation-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2022/tax-deductibility-of-child-support-payments-lacking-legal-obligation-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2021/complaint-against-federal-council-for-covid-19-measures-dismissed-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2021/complaint-against-federal-council-for-covid-19-measures-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2021/complaint-against-federal-council-for-covid-19-measures-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2021/complaint-against-federal-council-for-covid-19-measures-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2021/complaint-against-federal-council-for-covid-19-measures-dismissed-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2021/complaint-against-federal-council-for-covid-19-measures-dismissed-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2020/claim-for-damages-against-canton-following-refusal-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2020/claim-for-damages-against-canton-following-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2020/claim-for-damages-against-canton-following-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2020/claim-for-damages-against-canton-following-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2020/claim-for-damages-against-canton-following-refusal-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2020/claim-for-damages-against-canton-following-refusal-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2019/taxpayers-late-appeal-on-capital-income-tax-credit-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2019/taxpayers-late-appeal-on-capital-income-tax-credit-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2019/taxpayers-late-appeal-on-capital-income-tax-credit-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2019/taxpayers-late-appeal-on-capital-income-tax-credit-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2019/taxpayers-late-appeal-on-capital-income-tax-credit-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2019/taxpayers-late-appeal-on-capital-income-tax-credit-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2018/peruvian-spouse-s-residence-permit-extension-denied-due-to-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2018/peruvian-spouse-s-residence-permit-extension-denied-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2018/peruvian-spouse-s-residence-permit-extension-denied-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2018/peruvian-spouse-s-residence-permit-extension-denied-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2018/peruvian-spouse-s-residence-permit-extension-denied-due-to-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2018/peruvian-spouse-s-residence-permit-extension-denied-due-to-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2017/tax-authority-v-joint-owners-classification-of-property-as-private-vs-business-asset</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2017/tax-authority-v-joint-owners-classification-of-property-as-private-vs-business-asset"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2017/tax-authority-v-joint-owners-classification-of-property-as-private-vs-business-asset"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2017/tax-authority-v-joint-owners-classification-of-property-as-private-vs-business-asset"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2017/tax-authority-v-joint-owners-classification-of-property-as-private-vs-business-asset"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2017/tax-authority-v-joint-owners-classification-of-property-as-private-vs-business-asset"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2016/serbian-national-v-switzerland-family-reunification-deadline-and-status-uncertainty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2016/serbian-national-v-switzerland-family-reunification-deadline-and-status-uncertainty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2016/serbian-national-v-switzerland-family-reunification-deadline-and-status-uncertainty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2016/serbian-national-v-switzerland-family-reunification-deadline-and-status-uncertainty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2016/serbian-national-v-switzerland-family-reunification-deadline-and-status-uncertainty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2016/serbian-national-v-switzerland-family-reunification-deadline-and-status-uncertainty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2015/tax-appeal-inadmissible-due-to-lack-of-substantiation-within-statutory-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2015/tax-appeal-inadmissible-due-to-lack-of-substantiation-within-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2015/tax-appeal-inadmissible-due-to-lack-of-substantiation-within-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2015/tax-appeal-inadmissible-due-to-lack-of-substantiation-within-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2015/tax-appeal-inadmissible-due-to-lack-of-substantiation-within-statutory-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2015/tax-appeal-inadmissible-due-to-lack-of-substantiation-within-statutory-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2014/property-owner-v-municipality-regarding-water-and-wastewater-fee-structure-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2014/property-owner-v-municipality-regarding-water-and-wastewater-fee-structure-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2014/property-owner-v-municipality-regarding-water-and-wastewater-fee-structure-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2014/property-owner-v-municipality-regarding-water-and-wastewater-fee-structure-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2014/property-owner-v-municipality-regarding-water-and-wastewater-fee-structure-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2014/property-owner-v-municipality-regarding-water-and-wastewater-fee-structure-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2013/revocation-of-residence-permit-for-macedonian-national-due-to-continuous-criminal-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2013/revocation-of-residence-permit-for-macedonian-national-due-to-continuous-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2013/revocation-of-residence-permit-for-macedonian-national-due-to-continuous-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2013/revocation-of-residence-permit-for-macedonian-national-due-to-continuous-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2013/revocation-of-residence-permit-for-macedonian-national-due-to-continuous-criminal-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2013/revocation-of-residence-permit-for-macedonian-national-due-to-continuous-criminal-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2012/ecuadorian-nationals-appeal-against-expulsion-ruled-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2012/ecuadorian-nationals-appeal-against-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2012/ecuadorian-nationals-appeal-against-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2012/ecuadorian-nationals-appeal-against-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2012/ecuadorian-nationals-appeal-against-expulsion-ruled-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2012/ecuadorian-nationals-appeal-against-expulsion-ruled-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2011/nigerian-national-deportation-detention-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2011/nigerian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2011/nigerian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2011/nigerian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2011/nigerian-national-deportation-detention-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2011/nigerian-national-deportation-detention-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2010/father-s-appeal-for-minor-children-s-family-reunification-denied-under-article-8-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2010/father-s-appeal-for-minor-children-s-family-reunification-denied-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2010/father-s-appeal-for-minor-children-s-family-reunification-denied-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2010/father-s-appeal-for-minor-children-s-family-reunification-denied-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2010/father-s-appeal-for-minor-children-s-family-reunification-denied-under-article-8-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2010/father-s-appeal-for-minor-children-s-family-reunification-denied-under-article-8-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2009/kosovan-national-deportation-upheld-despite-residency-over-rape-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2009/kosovan-national-deportation-upheld-despite-residency-over-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2009/kosovan-national-deportation-upheld-despite-residency-over-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2009/kosovan-national-deportation-upheld-despite-residency-over-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2009/kosovan-national-deportation-upheld-despite-residency-over-rape-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2009/kosovan-national-deportation-upheld-despite-residency-over-rape-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2008/german-resident-v-cantonal-tax-authority-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2008/german-resident-v-cantonal-tax-authority-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2008/german-resident-v-cantonal-tax-authority-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2008/german-resident-v-cantonal-tax-authority-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2008/german-resident-v-cantonal-tax-authority-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2008/german-resident-v-cantonal-tax-authority-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_160-2007/iraqi-national-s-challenge-to-detention-order-became-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2007/iraqi-national-s-challenge-to-detention-order-became-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_160-2007/iraqi-national-s-challenge-to-detention-order-became-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_160-2007/iraqi-national-s-challenge-to-detention-order-became-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_160-2007/iraqi-national-s-challenge-to-detention-order-became-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_160-2007/iraqi-national-s-challenge-to-detention-order-became-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2024/residence-permit-revocation-after-divorce-integration-assessment-for-cameroonian-mother-of-german-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2024/residence-permit-revocation-after-divorce-integration-assessment-for-cameroonian-mother-of-german-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2024/residence-permit-revocation-after-divorce-integration-assessment-for-cameroonian-mother-of-german-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2024/residence-permit-revocation-after-divorce-integration-assessment-for-cameroonian-mother-of-german-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2024/residence-permit-revocation-after-divorce-integration-assessment-for-cameroonian-mother-of-german-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2024/residence-permit-revocation-after-divorce-integration-assessment-for-cameroonian-mother-of-german-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2023/dual-national-couple-v-non-renewal-of-residence-permit-based-on-insignificant-post-retirement-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2023/dual-national-couple-v-non-renewal-of-residence-permit-based-on-insignificant-post-retirement-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2023/dual-national-couple-v-non-renewal-of-residence-permit-based-on-insignificant-post-retirement-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2023/dual-national-couple-v-non-renewal-of-residence-permit-based-on-insignificant-post-retirement-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2023/dual-national-couple-v-non-renewal-of-residence-permit-based-on-insignificant-post-retirement-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2023/dual-national-couple-v-non-renewal-of-residence-permit-based-on-insignificant-post-retirement-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2022/turkish-national-s-residence-permit-revocation-upheld-after-minor-removal-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2022/turkish-national-s-residence-permit-revocation-upheld-after-minor-removal-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2022/turkish-national-s-residence-permit-revocation-upheld-after-minor-removal-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2022/turkish-national-s-residence-permit-revocation-upheld-after-minor-removal-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2022/turkish-national-s-residence-permit-revocation-upheld-after-minor-removal-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2022/turkish-national-s-residence-permit-revocation-upheld-after-minor-removal-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2021/pakistani-national-s-appeal-on-lapsed-residence-permit-dismissed-for-untimely-filing-and-inadequate-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2021/pakistani-national-s-appeal-on-lapsed-residence-permit-dismissed-for-untimely-filing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2021/pakistani-national-s-appeal-on-lapsed-residence-permit-dismissed-for-untimely-filing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2021/pakistani-national-s-appeal-on-lapsed-residence-permit-dismissed-for-untimely-filing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2021/pakistani-national-s-appeal-on-lapsed-residence-permit-dismissed-for-untimely-filing-and-inadequate-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2021/pakistani-national-s-appeal-on-lapsed-residence-permit-dismissed-for-untimely-filing-and-inadequate-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2020/asylum-seeker-challenges-jurisdiction-over-hardship-permit-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2020/asylum-seeker-challenges-jurisdiction-over-hardship-permit-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2020/asylum-seeker-challenges-jurisdiction-over-hardship-permit-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2020/asylum-seeker-challenges-jurisdiction-over-hardship-permit-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2020/asylum-seeker-challenges-jurisdiction-over-hardship-permit-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2020/asylum-seeker-challenges-jurisdiction-over-hardship-permit-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2019/taxpayer-fine-upheld-despite-claim-of-non-receipt-of-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2019/taxpayer-fine-upheld-despite-claim-of-non-receipt-of-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2019/taxpayer-fine-upheld-despite-claim-of-non-receipt-of-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2019/taxpayer-fine-upheld-despite-claim-of-non-receipt-of-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2019/taxpayer-fine-upheld-despite-claim-of-non-receipt-of-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2019/taxpayer-fine-upheld-despite-claim-of-non-receipt-of-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2018/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-extensive-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2018/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2018/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2018/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2018/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2018/swiss-supreme-court-upholds-revocation-of-residence-permit-due-to-extensive-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2017/heirs-claim-for-damages-regarding-delayed-real-estate-profit-tax-security-transfer-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2017/heirs-claim-for-damages-regarding-delayed-real-estate-profit-tax-security-transfer-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2017/heirs-claim-for-damages-regarding-delayed-real-estate-profit-tax-security-transfer-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2017/heirs-claim-for-damages-regarding-delayed-real-estate-profit-tax-security-transfer-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2017/heirs-claim-for-damages-regarding-delayed-real-estate-profit-tax-security-transfer-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2017/heirs-claim-for-damages-regarding-delayed-real-estate-profit-tax-security-transfer-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2016/withdrawal-of-appeal-concerning-weapon-seizure-and-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2016/withdrawal-of-appeal-concerning-weapon-seizure-and-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2016/withdrawal-of-appeal-concerning-weapon-seizure-and-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2016/withdrawal-of-appeal-concerning-weapon-seizure-and-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2016/withdrawal-of-appeal-concerning-weapon-seizure-and-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2016/withdrawal-of-appeal-concerning-weapon-seizure-and-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2015/shareholder-tax-evasion-and-constructive-dividends-from-corporate-commission-waivers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2015/shareholder-tax-evasion-and-constructive-dividends-from-corporate-commission-waivers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2015/shareholder-tax-evasion-and-constructive-dividends-from-corporate-commission-waivers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2015/shareholder-tax-evasion-and-constructive-dividends-from-corporate-commission-waivers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2015/shareholder-tax-evasion-and-constructive-dividends-from-corporate-commission-waivers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2015/shareholder-tax-evasion-and-constructive-dividends-from-corporate-commission-waivers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2014/family-reunification-refusal-annulled-due-to-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2014/family-reunification-refusal-annulled-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2014/family-reunification-refusal-annulled-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2014/family-reunification-refusal-annulled-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2014/family-reunification-refusal-annulled-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2014/family-reunification-refusal-annulled-due-to-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2013/kosovan-national-v-switzerland-sham-marriage-finding-establishes-inadmissibility-of-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2013/kosovan-national-v-switzerland-sham-marriage-finding-establishes-inadmissibility-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2013/kosovan-national-v-switzerland-sham-marriage-finding-establishes-inadmissibility-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2013/kosovan-national-v-switzerland-sham-marriage-finding-establishes-inadmissibility-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2013/kosovan-national-v-switzerland-sham-marriage-finding-establishes-inadmissibility-of-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2013/kosovan-national-v-switzerland-sham-marriage-finding-establishes-inadmissibility-of-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2012/heir-s-gift-tax-appeal-rejected-due-to-procedural-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2012/heir-s-gift-tax-appeal-rejected-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2012/heir-s-gift-tax-appeal-rejected-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2012/heir-s-gift-tax-appeal-rejected-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2012/heir-s-gift-tax-appeal-rejected-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2012/heir-s-gift-tax-appeal-rejected-due-to-procedural-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2011/access-to-medical-secrecy-waiver-application-denied-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2011/access-to-medical-secrecy-waiver-application-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2011/access-to-medical-secrecy-waiver-application-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2011/access-to-medical-secrecy-waiver-application-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2011/access-to-medical-secrecy-waiver-application-denied-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2011/access-to-medical-secrecy-waiver-application-denied-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2010/cameroonian-national-s-family-reunification-appeal-rejected-due-to-insufficient-substantiation-and-illegal-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2010/cameroonian-national-s-family-reunification-appeal-rejected-due-to-insufficient-substantiation-and-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2010/cameroonian-national-s-family-reunification-appeal-rejected-due-to-insufficient-substantiation-and-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2010/cameroonian-national-s-family-reunification-appeal-rejected-due-to-insufficient-substantiation-and-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2010/cameroonian-national-s-family-reunification-appeal-rejected-due-to-insufficient-substantiation-and-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2010/cameroonian-national-s-family-reunification-appeal-rejected-due-to-insufficient-substantiation-and-illegal-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2009/estate-liquidation-profit-taxation-vs-property-gains-tax-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2009/estate-liquidation-profit-taxation-vs-property-gains-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2009/estate-liquidation-profit-taxation-vs-property-gains-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2009/estate-liquidation-profit-taxation-vs-property-gains-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2009/estate-liquidation-profit-taxation-vs-property-gains-tax-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2009/estate-liquidation-profit-taxation-vs-property-gains-tax-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2008/tax-rate-applicability-to-dried-hemp-sachets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2008/tax-rate-applicability-to-dried-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2008/tax-rate-applicability-to-dried-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2008/tax-rate-applicability-to-dried-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2008/tax-rate-applicability-to-dried-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2008/tax-rate-applicability-to-dried-hemp-sachets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_16-2007/ophthalmic-distributor-v-cantonal-administrative-tribunal-access-to-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2007/ophthalmic-distributor-v-cantonal-administrative-tribunal-access-to-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_16-2007/ophthalmic-distributor-v-cantonal-administrative-tribunal-access-to-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_16-2007/ophthalmic-distributor-v-cantonal-administrative-tribunal-access-to-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_16-2007/ophthalmic-distributor-v-cantonal-administrative-tribunal-access-to-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_16-2007/ophthalmic-distributor-v-cantonal-administrative-tribunal-access-to-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2025/refusal-of-late-family-reunification-based-on-child-s-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2025/refusal-of-late-family-reunification-based-on-child-s-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2025/refusal-of-late-family-reunification-based-on-child-s-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2025/refusal-of-late-family-reunification-based-on-child-s-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2025/refusal-of-late-family-reunification-based-on-child-s-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2025/refusal-of-late-family-reunification-based-on-child-s-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2024/association-v-federal-office-for-agriculture-remuneration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2024/association-v-federal-office-for-agriculture-remuneration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2024/association-v-federal-office-for-agriculture-remuneration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2024/association-v-federal-office-for-agriculture-remuneration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2024/association-v-federal-office-for-agriculture-remuneration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2024/association-v-federal-office-for-agriculture-remuneration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2023/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2023/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2023/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2023/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2023/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2023/swiss-federal-supreme-court-upholds-revocation-of-permit-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2022/swiss-bank-v-tax-authority-misapplication-of-forfaitary-approach-in-ch-uk-tax-loss-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2022/swiss-bank-v-tax-authority-misapplication-of-forfaitary-approach-in-ch-uk-tax-loss-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2022/swiss-bank-v-tax-authority-misapplication-of-forfaitary-approach-in-ch-uk-tax-loss-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2022/swiss-bank-v-tax-authority-misapplication-of-forfaitary-approach-in-ch-uk-tax-loss-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2022/swiss-bank-v-tax-authority-misapplication-of-forfaitary-approach-in-ch-uk-tax-loss-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2022/swiss-bank-v-tax-authority-misapplication-of-forfaitary-approach-in-ch-uk-tax-loss-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2021/appeal-regarding-public-contract-award-due-to-alleged-labor-law-violations-by-joint-venture-member</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2021/appeal-regarding-public-contract-award-due-to-alleged-labor-law-violations-by-joint-venture-member"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2021/appeal-regarding-public-contract-award-due-to-alleged-labor-law-violations-by-joint-venture-member"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2021/appeal-regarding-public-contract-award-due-to-alleged-labor-law-violations-by-joint-venture-member"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2021/appeal-regarding-public-contract-award-due-to-alleged-labor-law-violations-by-joint-venture-member"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2021/appeal-regarding-public-contract-award-due-to-alleged-labor-law-violations-by-joint-venture-member"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2020/tunisian-national-v-refusal-of-legal-aid-for-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2020/tunisian-national-v-refusal-of-legal-aid-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2020/tunisian-national-v-refusal-of-legal-aid-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2020/tunisian-national-v-refusal-of-legal-aid-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2020/tunisian-national-v-refusal-of-legal-aid-for-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2020/tunisian-national-v-refusal-of-legal-aid-for-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2019/taxpayer-v-customs-authority-import-tax-exemption-for-ducats</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2019/taxpayer-v-customs-authority-import-tax-exemption-for-ducats"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2019/taxpayer-v-customs-authority-import-tax-exemption-for-ducats"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2019/taxpayer-v-customs-authority-import-tax-exemption-for-ducats"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2019/taxpayer-v-customs-authority-import-tax-exemption-for-ducats"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2019/taxpayer-v-customs-authority-import-tax-exemption-for-ducats"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2018/taxpayer-appeal-rejected-due-to-missed-cost-payment-and-inadequate-constitutional-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2018/taxpayer-appeal-rejected-due-to-missed-cost-payment-and-inadequate-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2018/taxpayer-appeal-rejected-due-to-missed-cost-payment-and-inadequate-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2018/taxpayer-appeal-rejected-due-to-missed-cost-payment-and-inadequate-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2018/taxpayer-appeal-rejected-due-to-missed-cost-payment-and-inadequate-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2018/taxpayer-appeal-rejected-due-to-missed-cost-payment-and-inadequate-constitutional-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2017/revocation-of-permanent-residence-for-serious-white-collar-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2017/revocation-of-permanent-residence-for-serious-white-collar-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2017/revocation-of-permanent-residence-for-serious-white-collar-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2017/revocation-of-permanent-residence-for-serious-white-collar-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2017/revocation-of-permanent-residence-for-serious-white-collar-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2017/revocation-of-permanent-residence-for-serious-white-collar-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2016/residence-permit-revocation-for-persistent-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2016/residence-permit-revocation-for-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2016/residence-permit-revocation-for-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2016/residence-permit-revocation-for-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2016/residence-permit-revocation-for-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2016/residence-permit-revocation-for-persistent-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2015/taxpayer-appeal-re-military-service-exemption-tax-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2015/taxpayer-appeal-re-military-service-exemption-tax-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2015/taxpayer-appeal-re-military-service-exemption-tax-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2015/taxpayer-appeal-re-military-service-exemption-tax-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2015/taxpayer-appeal-re-military-service-exemption-tax-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2015/taxpayer-appeal-re-military-service-exemption-tax-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2014/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2014/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2014/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2014/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2014/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2014/swiss-federal-supreme-court-upholds-expulsion-of-italian-national-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2012/hospital-bill-dispute-and-appeal-for-costs-in-moot-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2012/hospital-bill-dispute-and-appeal-for-costs-in-moot-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2012/hospital-bill-dispute-and-appeal-for-costs-in-moot-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2012/hospital-bill-dispute-and-appeal-for-costs-in-moot-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2012/hospital-bill-dispute-and-appeal-for-costs-in-moot-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2012/hospital-bill-dispute-and-appeal-for-costs-in-moot-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2011/refusal-of-inter-cantonal-move-based-on-social-assistance-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2011/refusal-of-inter-cantonal-move-based-on-social-assistance-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2011/refusal-of-inter-cantonal-move-based-on-social-assistance-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2011/refusal-of-inter-cantonal-move-based-on-social-assistance-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2011/refusal-of-inter-cantonal-move-based-on-social-assistance-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2011/refusal-of-inter-cantonal-move-based-on-social-assistance-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2010/foreign-national-detention-extension-mootness-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2010/foreign-national-detention-extension-mootness-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2010/foreign-national-detention-extension-mootness-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2010/foreign-national-detention-extension-mootness-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2010/foreign-national-detention-extension-mootness-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2010/foreign-national-detention-extension-mootness-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2009/federal-supreme-court-dismisses-appeal-due-to-late-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2009/federal-supreme-court-dismisses-appeal-due-to-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2009/federal-supreme-court-dismisses-appeal-due-to-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2009/federal-supreme-court-dismisses-appeal-due-to-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2009/federal-supreme-court-dismisses-appeal-due-to-late-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2009/federal-supreme-court-dismisses-appeal-due-to-late-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2008/taxpayer-vs-federal-tax-administration-vat-deduction-on-director-s-fees-retroactivity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2008/taxpayer-vs-federal-tax-administration-vat-deduction-on-director-s-fees-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2008/taxpayer-vs-federal-tax-administration-vat-deduction-on-director-s-fees-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2008/taxpayer-vs-federal-tax-administration-vat-deduction-on-director-s-fees-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2008/taxpayer-vs-federal-tax-administration-vat-deduction-on-director-s-fees-retroactivity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2008/taxpayer-vs-federal-tax-administration-vat-deduction-on-director-s-fees-retroactivity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_159-2007/swiss-father-s-family-reunification-for-son-after-procedural-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2007/swiss-father-s-family-reunification-for-son-after-procedural-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_159-2007/swiss-father-s-family-reunification-for-son-after-procedural-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_159-2007/swiss-father-s-family-reunification-for-son-after-procedural-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_159-2007/swiss-father-s-family-reunification-for-son-after-procedural-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_159-2007/swiss-father-s-family-reunification-for-son-after-procedural-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2025/claimant-v-cantonal-conference-legal-costs-upon-moot-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2025/claimant-v-cantonal-conference-legal-costs-upon-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2025/claimant-v-cantonal-conference-legal-costs-upon-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2025/claimant-v-cantonal-conference-legal-costs-upon-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2025/claimant-v-cantonal-conference-legal-costs-upon-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2025/claimant-v-cantonal-conference-legal-costs-upon-moot-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2023/thai-national-denied-swiss-commuter-permit-based-on-status-of-french-commuter-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2023/thai-national-denied-swiss-commuter-permit-based-on-status-of-french-commuter-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2023/thai-national-denied-swiss-commuter-permit-based-on-status-of-french-commuter-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2023/thai-national-denied-swiss-commuter-permit-based-on-status-of-french-commuter-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2023/thai-national-denied-swiss-commuter-permit-based-on-status-of-french-commuter-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2023/thai-national-denied-swiss-commuter-permit-based-on-status-of-french-commuter-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2022/llc-covid-19-aid-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2022/llc-covid-19-aid-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2022/llc-covid-19-aid-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2022/llc-covid-19-aid-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2022/llc-covid-19-aid-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2022/llc-covid-19-aid-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2021/husband-retains-c-permit-based-on-age-wife-s-c-permit-reclassified-to-b-permit-based-on-integration-deficits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2021/husband-retains-c-permit-based-on-age-wife-s-c-permit-reclassified-to-b-permit-based-on-integration-deficits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2021/husband-retains-c-permit-based-on-age-wife-s-c-permit-reclassified-to-b-permit-based-on-integration-deficits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2021/husband-retains-c-permit-based-on-age-wife-s-c-permit-reclassified-to-b-permit-based-on-integration-deficits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2021/husband-retains-c-permit-based-on-age-wife-s-c-permit-reclassified-to-b-permit-based-on-integration-deficits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2021/husband-retains-c-permit-based-on-age-wife-s-c-permit-reclassified-to-b-permit-based-on-integration-deficits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2020/caducity-of-c-permit-due-to-transfer-of-center-of-interests-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2020/caducity-of-c-permit-due-to-transfer-of-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2020/caducity-of-c-permit-due-to-transfer-of-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2020/caducity-of-c-permit-due-to-transfer-of-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2020/caducity-of-c-permit-due-to-transfer-of-center-of-interests-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2020/caducity-of-c-permit-due-to-transfer-of-center-of-interests-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2019/bolivian-national-drug-trafficker-expulsion-upheld-against-family-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2019/bolivian-national-drug-trafficker-expulsion-upheld-against-family-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2019/bolivian-national-drug-trafficker-expulsion-upheld-against-family-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2019/bolivian-national-drug-trafficker-expulsion-upheld-against-family-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2019/bolivian-national-drug-trafficker-expulsion-upheld-against-family-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2019/bolivian-national-drug-trafficker-expulsion-upheld-against-family-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2018/taxpayer-appeal-lapse-due-to-unpaid-cost-deposit-and-service-presumption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2018/taxpayer-appeal-lapse-due-to-unpaid-cost-deposit-and-service-presumption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2018/taxpayer-appeal-lapse-due-to-unpaid-cost-deposit-and-service-presumption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2018/taxpayer-appeal-lapse-due-to-unpaid-cost-deposit-and-service-presumption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2018/taxpayer-appeal-lapse-due-to-unpaid-cost-deposit-and-service-presumption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2018/taxpayer-appeal-lapse-due-to-unpaid-cost-deposit-and-service-presumption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2017/federal-supreme-court-upholds-interim-ruling-on-unauthorized-deposit-taking-and-bankruptcy-publication</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2017/federal-supreme-court-upholds-interim-ruling-on-unauthorized-deposit-taking-and-bankruptcy-publication"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2017/federal-supreme-court-upholds-interim-ruling-on-unauthorized-deposit-taking-and-bankruptcy-publication"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2017/federal-supreme-court-upholds-interim-ruling-on-unauthorized-deposit-taking-and-bankruptcy-publication"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2017/federal-supreme-court-upholds-interim-ruling-on-unauthorized-deposit-taking-and-bankruptcy-publication"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2017/federal-supreme-court-upholds-interim-ruling-on-unauthorized-deposit-taking-and-bankruptcy-publication"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2016/applicant-fails-to-substantiate-indigence-for-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2016/applicant-fails-to-substantiate-indigence-for-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2016/applicant-fails-to-substantiate-indigence-for-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2016/applicant-fails-to-substantiate-indigence-for-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2016/applicant-fails-to-substantiate-indigence-for-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2016/applicant-fails-to-substantiate-indigence-for-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2015/inadmissibility-of-appeal-in-architecture-procurement-conflict-of-interest-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2015/inadmissibility-of-appeal-in-architecture-procurement-conflict-of-interest-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2015/inadmissibility-of-appeal-in-architecture-procurement-conflict-of-interest-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2015/inadmissibility-of-appeal-in-architecture-procurement-conflict-of-interest-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2015/inadmissibility-of-appeal-in-architecture-procurement-conflict-of-interest-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2015/inadmissibility-of-appeal-in-architecture-procurement-conflict-of-interest-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2013/taxation-of-lump-sum-compensation-for-permanent-physical-harm-under-art-38-dbga</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2013/taxation-of-lump-sum-compensation-for-permanent-physical-harm-under-art-38-dbga"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2013/taxation-of-lump-sum-compensation-for-permanent-physical-harm-under-art-38-dbga"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2013/taxation-of-lump-sum-compensation-for-permanent-physical-harm-under-art-38-dbga"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2013/taxation-of-lump-sum-compensation-for-permanent-physical-harm-under-art-38-dbga"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2013/taxation-of-lump-sum-compensation-for-permanent-physical-harm-under-art-38-dbga"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2012/pharmacists-challenge-to-extended-doctor-self-dispensing-rights-in-zurich</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2012/pharmacists-challenge-to-extended-doctor-self-dispensing-rights-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2012/pharmacists-challenge-to-extended-doctor-self-dispensing-rights-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2012/pharmacists-challenge-to-extended-doctor-self-dispensing-rights-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2012/pharmacists-challenge-to-extended-doctor-self-dispensing-rights-in-zurich"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2012/pharmacists-challenge-to-extended-doctor-self-dispensing-rights-in-zurich"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2011/swiss-resident-weapon-confiscation-upheld-due-to-past-traffic-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2011/swiss-resident-weapon-confiscation-upheld-due-to-past-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2011/swiss-resident-weapon-confiscation-upheld-due-to-past-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2011/swiss-resident-weapon-confiscation-upheld-due-to-past-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2011/swiss-resident-weapon-confiscation-upheld-due-to-past-traffic-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2011/swiss-resident-weapon-confiscation-upheld-due-to-past-traffic-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2010/developer-v-municipality-of-neuchatel-illegal-permit-refusal-and-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2010/developer-v-municipality-of-neuchatel-illegal-permit-refusal-and-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2010/developer-v-municipality-of-neuchatel-illegal-permit-refusal-and-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2010/developer-v-municipality-of-neuchatel-illegal-permit-refusal-and-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2010/developer-v-municipality-of-neuchatel-illegal-permit-refusal-and-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2010/developer-v-municipality-of-neuchatel-illegal-permit-refusal-and-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2009/nigerian-asylum-seeker-s-challenge-to-deportation-detention-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2009/nigerian-asylum-seeker-s-challenge-to-deportation-detention-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2009/nigerian-asylum-seeker-s-challenge-to-deportation-detention-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2009/nigerian-asylum-seeker-s-challenge-to-deportation-detention-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2009/nigerian-asylum-seeker-s-challenge-to-deportation-detention-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2009/nigerian-asylum-seeker-s-challenge-to-deportation-detention-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2008/couple-v-cantonal-tax-administration-advance-on-costs-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2008/couple-v-cantonal-tax-administration-advance-on-costs-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2008/couple-v-cantonal-tax-administration-advance-on-costs-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2008/couple-v-cantonal-tax-administration-advance-on-costs-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2008/couple-v-cantonal-tax-administration-advance-on-costs-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2008/couple-v-cantonal-tax-administration-advance-on-costs-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_158-2007/federal-supreme-court-upholds-detention-for-non-cooperation-with-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2007/federal-supreme-court-upholds-detention-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_158-2007/federal-supreme-court-upholds-detention-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_158-2007/federal-supreme-court-upholds-detention-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_158-2007/federal-supreme-court-upholds-detention-for-non-cooperation-with-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_158-2007/federal-supreme-court-upholds-detention-for-non-cooperation-with-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2025/sri-lankan-national-v-switzerland-inadmissibility-of-hardship-permit-appeal-based-on-forged-residence-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2025/sri-lankan-national-v-switzerland-inadmissibility-of-hardship-permit-appeal-based-on-forged-residence-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2025/sri-lankan-national-v-switzerland-inadmissibility-of-hardship-permit-appeal-based-on-forged-residence-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2025/sri-lankan-national-v-switzerland-inadmissibility-of-hardship-permit-appeal-based-on-forged-residence-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2025/sri-lankan-national-v-switzerland-inadmissibility-of-hardship-permit-appeal-based-on-forged-residence-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2025/sri-lankan-national-v-switzerland-inadmissibility-of-hardship-permit-appeal-based-on-forged-residence-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2024</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2024"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2024"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2024"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2024"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2024"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2023/syrian-minor-s-right-to-private-life-vs-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2023/syrian-minor-s-right-to-private-life-vs-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2023/syrian-minor-s-right-to-private-life-vs-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2023/syrian-minor-s-right-to-private-life-vs-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2023/syrian-minor-s-right-to-private-life-vs-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2023/syrian-minor-s-right-to-private-life-vs-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2022/llc-denied-covid-19-hardship-contribution-due-to-insufficient-appeal-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2022/llc-denied-covid-19-hardship-contribution-due-to-insufficient-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2022/llc-denied-covid-19-hardship-contribution-due-to-insufficient-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2022/llc-denied-covid-19-hardship-contribution-due-to-insufficient-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2022/llc-denied-covid-19-hardship-contribution-due-to-insufficient-appeal-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2022/llc-denied-covid-19-hardship-contribution-due-to-insufficient-appeal-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2020/nigerian-national-residency-permit-revocation-upheld-over-insufficient-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2020/nigerian-national-residency-permit-revocation-upheld-over-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2020/nigerian-national-residency-permit-revocation-upheld-over-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2020/nigerian-national-residency-permit-revocation-upheld-over-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2020/nigerian-national-residency-permit-revocation-upheld-over-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2020/nigerian-national-residency-permit-revocation-upheld-over-insufficient-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2019/taxpayer-s-recusal-motion-against-tax-appeals-commission-vice-president-upheld-on-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2019/taxpayer-s-recusal-motion-against-tax-appeals-commission-vice-president-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2019/taxpayer-s-recusal-motion-against-tax-appeals-commission-vice-president-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2019/taxpayer-s-recusal-motion-against-tax-appeals-commission-vice-president-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2019/taxpayer-s-recusal-motion-against-tax-appeals-commission-vice-president-upheld-on-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2019/taxpayer-s-recusal-motion-against-tax-appeals-commission-vice-president-upheld-on-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2018/revocation-of-settlement-permit-for-serious-criminality-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2018/revocation-of-settlement-permit-for-serious-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2018/revocation-of-settlement-permit-for-serious-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2018/revocation-of-settlement-permit-for-serious-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2018/revocation-of-settlement-permit-for-serious-criminality-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2018/revocation-of-settlement-permit-for-serious-criminality-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2017/excavation-rights-registration-requires-rural-land-law-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2017/excavation-rights-registration-requires-rural-land-law-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2017/excavation-rights-registration-requires-rural-land-law-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2017/excavation-rights-registration-requires-rural-land-law-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2017/excavation-rights-registration-requires-rural-land-law-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2017/excavation-rights-registration-requires-rural-land-law-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2016/kosovan-national-s-appeal-of-residence-refusal-due-to-failed-marriage-and-limited-child-ties-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2016/kosovan-national-s-appeal-of-residence-refusal-due-to-failed-marriage-and-limited-child-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2016/kosovan-national-s-appeal-of-residence-refusal-due-to-failed-marriage-and-limited-child-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2016/kosovan-national-s-appeal-of-residence-refusal-due-to-failed-marriage-and-limited-child-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2016/kosovan-national-s-appeal-of-residence-refusal-due-to-failed-marriage-and-limited-child-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2016/kosovan-national-s-appeal-of-residence-refusal-due-to-failed-marriage-and-limited-child-ties-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2015/kosovan-national-pre-removal-detention-challenge-rendered-moot-by-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2015/kosovan-national-pre-removal-detention-challenge-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2015/kosovan-national-pre-removal-detention-challenge-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2015/kosovan-national-pre-removal-detention-challenge-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2015/kosovan-national-pre-removal-detention-challenge-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2015/kosovan-national-pre-removal-detention-challenge-rendered-moot-by-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2014/taxpayer-challenge-to-discretionary-tax-assessment-due-to-untimely-objection-and-lack-of-evidentiary-support</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2014/taxpayer-challenge-to-discretionary-tax-assessment-due-to-untimely-objection-and-lack-of-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2014/taxpayer-challenge-to-discretionary-tax-assessment-due-to-untimely-objection-and-lack-of-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2014/taxpayer-challenge-to-discretionary-tax-assessment-due-to-untimely-objection-and-lack-of-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2014/taxpayer-challenge-to-discretionary-tax-assessment-due-to-untimely-objection-and-lack-of-evidentiary-support"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2014/taxpayer-challenge-to-discretionary-tax-assessment-due-to-untimely-objection-and-lack-of-evidentiary-support"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2013/kosovar-national-s-appeal-of-non-renewal-of-residence-permit-after-divorce-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2013/kosovar-national-s-appeal-of-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2013/kosovar-national-s-appeal-of-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2013/kosovar-national-s-appeal-of-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2013/kosovar-national-s-appeal-of-non-renewal-of-residence-permit-after-divorce-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2013/kosovar-national-s-appeal-of-non-renewal-of-residence-permit-after-divorce-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2012/serbian-national-v-federal-administrative-court-residence-permit-renewal-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2012/serbian-national-v-federal-administrative-court-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2012/serbian-national-v-federal-administrative-court-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2012/serbian-national-v-federal-administrative-court-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2012/serbian-national-v-federal-administrative-court-residence-permit-renewal-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2012/serbian-national-v-federal-administrative-court-residence-permit-renewal-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2011/senegalese-national-s-detention-appeal-dismissed-for-lack-of-legal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2011/senegalese-national-s-detention-appeal-dismissed-for-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2011/senegalese-national-s-detention-appeal-dismissed-for-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2011/senegalese-national-s-detention-appeal-dismissed-for-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2011/senegalese-national-s-detention-appeal-dismissed-for-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2011/senegalese-national-s-detention-appeal-dismissed-for-lack-of-legal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2010/taxation-of-undue-family-foundation-assets-and-income-rejection-of-upward-adjustment-of-work-in-progress</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2010/taxation-of-undue-family-foundation-assets-and-income-rejection-of-upward-adjustment-of-work-in-progress"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2010/taxation-of-undue-family-foundation-assets-and-income-rejection-of-upward-adjustment-of-work-in-progress"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2010/taxation-of-undue-family-foundation-assets-and-income-rejection-of-upward-adjustment-of-work-in-progress"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2010/taxation-of-undue-family-foundation-assets-and-income-rejection-of-upward-adjustment-of-work-in-progress"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2010/taxation-of-undue-family-foundation-assets-and-income-rejection-of-upward-adjustment-of-work-in-progress"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2009/company-withdrawal-of-agricultural-levy-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2009/company-withdrawal-of-agricultural-levy-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2009/company-withdrawal-of-agricultural-levy-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2009/company-withdrawal-of-agricultural-levy-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2009/company-withdrawal-of-agricultural-levy-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2009/company-withdrawal-of-agricultural-levy-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2008/legal-aid-refusal-for-appeal-against-release-from-professional-secrecy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2008/legal-aid-refusal-for-appeal-against-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2008/legal-aid-refusal-for-appeal-against-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2008/legal-aid-refusal-for-appeal-against-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2008/legal-aid-refusal-for-appeal-against-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2008/legal-aid-refusal-for-appeal-against-release-from-professional-secrecy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_157-2007/angolan-national-deportation-custody-upheld-due-to-flight-risk-by-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2007/angolan-national-deportation-custody-upheld-due-to-flight-risk-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_157-2007/angolan-national-deportation-custody-upheld-due-to-flight-risk-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_157-2007/angolan-national-deportation-custody-upheld-due-to-flight-risk-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_157-2007/angolan-national-deportation-custody-upheld-due-to-flight-risk-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_157-2007/angolan-national-deportation-custody-upheld-due-to-flight-risk-by-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2024/foreign-national-v-cantonal-court-detention-order-challenge-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2024/foreign-national-v-cantonal-court-detention-order-challenge-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2024/foreign-national-v-cantonal-court-detention-order-challenge-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2024/foreign-national-v-cantonal-court-detention-order-challenge-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2024/foreign-national-v-cantonal-court-detention-order-challenge-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2024/foreign-national-v-cantonal-court-detention-order-challenge-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2023/switzerland-v-israel-tax-information-exchange-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2023/switzerland-v-israel-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2023/switzerland-v-israel-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2023/switzerland-v-israel-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2023/switzerland-v-israel-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2023/switzerland-v-israel-tax-information-exchange-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2022/company-appeal-against-denial-of-covid-19-hardship-support-dismissed-for-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2022/company-appeal-against-denial-of-covid-19-hardship-support-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2022/company-appeal-against-denial-of-covid-19-hardship-support-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2022/company-appeal-against-denial-of-covid-19-hardship-support-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2022/company-appeal-against-denial-of-covid-19-hardship-support-dismissed-for-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2022/company-appeal-against-denial-of-covid-19-hardship-support-dismissed-for-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2021/federal-court-overturns-denial-of-legal-aid-in-residence-permit-appeal-due-to-excessive-scrutiny-of-employment-prospects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2021/federal-court-overturns-denial-of-legal-aid-in-residence-permit-appeal-due-to-excessive-scrutiny-of-employment-prospects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2021/federal-court-overturns-denial-of-legal-aid-in-residence-permit-appeal-due-to-excessive-scrutiny-of-employment-prospects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2021/federal-court-overturns-denial-of-legal-aid-in-residence-permit-appeal-due-to-excessive-scrutiny-of-employment-prospects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2021/federal-court-overturns-denial-of-legal-aid-in-residence-permit-appeal-due-to-excessive-scrutiny-of-employment-prospects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2021/federal-court-overturns-denial-of-legal-aid-in-residence-permit-appeal-due-to-excessive-scrutiny-of-employment-prospects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2020/macedonian-national-and-son-denied-residence-due-to-family-s-excessive-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2020/macedonian-national-and-son-denied-residence-due-to-family-s-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2020/macedonian-national-and-son-denied-residence-due-to-family-s-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2020/macedonian-national-and-son-denied-residence-due-to-family-s-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2020/macedonian-national-and-son-denied-residence-due-to-family-s-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2020/macedonian-national-and-son-denied-residence-due-to-family-s-excessive-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2019/appeal-inadmissible-due-to-missed-deadline-and-failure-to-invoke-constitutional-rights-regarding-public-domain-fee-sanction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2019/appeal-inadmissible-due-to-missed-deadline-and-failure-to-invoke-constitutional-rights-regarding-public-domain-fee-sanction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2019/appeal-inadmissible-due-to-missed-deadline-and-failure-to-invoke-constitutional-rights-regarding-public-domain-fee-sanction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2019/appeal-inadmissible-due-to-missed-deadline-and-failure-to-invoke-constitutional-rights-regarding-public-domain-fee-sanction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2019/appeal-inadmissible-due-to-missed-deadline-and-failure-to-invoke-constitutional-rights-regarding-public-domain-fee-sanction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2019/appeal-inadmissible-due-to-missed-deadline-and-failure-to-invoke-constitutional-rights-regarding-public-domain-fee-sanction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2018/swiss-federal-supreme-court-decision-on-expulsion-of-kosovo-national-following-attempted-murder-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2018/swiss-federal-supreme-court-decision-on-expulsion-of-kosovo-national-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2018/swiss-federal-supreme-court-decision-on-expulsion-of-kosovo-national-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2018/swiss-federal-supreme-court-decision-on-expulsion-of-kosovo-national-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2018/swiss-federal-supreme-court-decision-on-expulsion-of-kosovo-national-following-attempted-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2018/swiss-federal-supreme-court-decision-on-expulsion-of-kosovo-national-following-attempted-murder-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2017/appeal-against-residence-permit-refusal-dismissed-for-untimely-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2017/appeal-against-residence-permit-refusal-dismissed-for-untimely-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2017/appeal-against-residence-permit-refusal-dismissed-for-untimely-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2017/appeal-against-residence-permit-refusal-dismissed-for-untimely-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2017/appeal-against-residence-permit-refusal-dismissed-for-untimely-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2017/appeal-against-residence-permit-refusal-dismissed-for-untimely-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2016/permanent-resident-deportation-and-denial-of-legal-aid-for-procedural-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2016/permanent-resident-deportation-and-denial-of-legal-aid-for-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2016/permanent-resident-deportation-and-denial-of-legal-aid-for-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2016/permanent-resident-deportation-and-denial-of-legal-aid-for-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2016/permanent-resident-deportation-and-denial-of-legal-aid-for-procedural-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2016/permanent-resident-deportation-and-denial-of-legal-aid-for-procedural-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2015/partnership-real-estate-acquisition-reclassified-as-commercial-trading-for-tax-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2015/partnership-real-estate-acquisition-reclassified-as-commercial-trading-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2015/partnership-real-estate-acquisition-reclassified-as-commercial-trading-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2015/partnership-real-estate-acquisition-reclassified-as-commercial-trading-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2015/partnership-real-estate-acquisition-reclassified-as-commercial-trading-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2015/partnership-real-estate-acquisition-reclassified-as-commercial-trading-for-tax-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2014/appeal-against-refusal-to-adjudicate-due-to-unpaid-fee-depletion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2014/appeal-against-refusal-to-adjudicate-due-to-unpaid-fee-depletion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2014/appeal-against-refusal-to-adjudicate-due-to-unpaid-fee-depletion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2014/appeal-against-refusal-to-adjudicate-due-to-unpaid-fee-depletion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2014/appeal-against-refusal-to-adjudicate-due-to-unpaid-fee-depletion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2014/appeal-against-refusal-to-adjudicate-due-to-unpaid-fee-depletion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2013/student-v-cantonal-administrative-court-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2013/student-v-cantonal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2013/student-v-cantonal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2013/student-v-cantonal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2013/student-v-cantonal-administrative-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2013/student-v-cantonal-administrative-court-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2012/appeal-dismissed-for-failure-to-pay-advance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2012/appeal-dismissed-for-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2012/appeal-dismissed-for-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2012/appeal-dismissed-for-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2012/appeal-dismissed-for-failure-to-pay-advance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2012/appeal-dismissed-for-failure-to-pay-advance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2011/kosovan-national-v-canton-violation-of-right-to-be-heard-in-residence-permit-renewal-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2011/kosovan-national-v-canton-violation-of-right-to-be-heard-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2011/kosovan-national-v-canton-violation-of-right-to-be-heard-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2011/kosovan-national-v-canton-violation-of-right-to-be-heard-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2011/kosovan-national-v-canton-violation-of-right-to-be-heard-in-residence-permit-renewal-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2011/kosovan-national-v-canton-violation-of-right-to-be-heard-in-residence-permit-renewal-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2010/taxation-of-pension-lump-sum-withdrawal-reclassified-due-to-lack-of-genuine-self-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2010/taxation-of-pension-lump-sum-withdrawal-reclassified-due-to-lack-of-genuine-self-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2010/taxation-of-pension-lump-sum-withdrawal-reclassified-due-to-lack-of-genuine-self-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2010/taxation-of-pension-lump-sum-withdrawal-reclassified-due-to-lack-of-genuine-self-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2010/taxation-of-pension-lump-sum-withdrawal-reclassified-due-to-lack-of-genuine-self-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2010/taxation-of-pension-lump-sum-withdrawal-reclassified-due-to-lack-of-genuine-self-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2009/trade-unions-v-cantonal-employment-service-sunday-openings-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2009/trade-unions-v-cantonal-employment-service-sunday-openings-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2009/trade-unions-v-cantonal-employment-service-sunday-openings-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2009/trade-unions-v-cantonal-employment-service-sunday-openings-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2009/trade-unions-v-cantonal-employment-service-sunday-openings-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2009/trade-unions-v-cantonal-employment-service-sunday-openings-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2008/ticino-tax-profit-offset-by-intercantonal-business-losses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2008/ticino-tax-profit-offset-by-intercantonal-business-losses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2008/ticino-tax-profit-offset-by-intercantonal-business-losses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2008/ticino-tax-profit-offset-by-intercantonal-business-losses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2008/ticino-tax-profit-offset-by-intercantonal-business-losses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2008/ticino-tax-profit-offset-by-intercantonal-business-losses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_156-2007/belarusian-national-residence-permit-refusal-due-to-void-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2007/belarusian-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_156-2007/belarusian-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_156-2007/belarusian-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_156-2007/belarusian-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_156-2007/belarusian-national-residence-permit-refusal-due-to-void-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2025/federal-supreme-court-declines-review-of-military-fitness-decision-due-to-statutory-exclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2025/federal-supreme-court-declines-review-of-military-fitness-decision-due-to-statutory-exclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2025/federal-supreme-court-declines-review-of-military-fitness-decision-due-to-statutory-exclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2025/federal-supreme-court-declines-review-of-military-fitness-decision-due-to-statutory-exclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2025/federal-supreme-court-declines-review-of-military-fitness-decision-due-to-statutory-exclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2025/federal-supreme-court-declines-review-of-military-fitness-decision-due-to-statutory-exclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2024/swiss-federal-court-upholds-revocation-of-residence-permit-post-divorce-due-to-unsubstantiated-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2024/swiss-federal-court-upholds-revocation-of-residence-permit-post-divorce-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2024/swiss-federal-court-upholds-revocation-of-residence-permit-post-divorce-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2024/swiss-federal-court-upholds-revocation-of-residence-permit-post-divorce-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2024/swiss-federal-court-upholds-revocation-of-residence-permit-post-divorce-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2024/swiss-federal-court-upholds-revocation-of-residence-permit-post-divorce-due-to-unsubstantiated-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2023/appeal-withdrawn-regarding-lifting-of-attorney-client-privilege-over-unpaid-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2023/appeal-withdrawn-regarding-lifting-of-attorney-client-privilege-over-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2023/appeal-withdrawn-regarding-lifting-of-attorney-client-privilege-over-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2023/appeal-withdrawn-regarding-lifting-of-attorney-client-privilege-over-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2023/appeal-withdrawn-regarding-lifting-of-attorney-client-privilege-over-unpaid-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2023/appeal-withdrawn-regarding-lifting-of-attorney-client-privilege-over-unpaid-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2022/farmer-s-declaratory-rent-ruling-request-dismissed-for-lack-of-protected-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2022/farmer-s-declaratory-rent-ruling-request-dismissed-for-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2022/farmer-s-declaratory-rent-ruling-request-dismissed-for-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2022/farmer-s-declaratory-rent-ruling-request-dismissed-for-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2022/farmer-s-declaratory-rent-ruling-request-dismissed-for-lack-of-protected-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2022/farmer-s-declaratory-rent-ruling-request-dismissed-for-lack-of-protected-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2021/federal-supreme-court-upholds-fines-for-unauthorized-subcontracting-in-violation-of-procurement-rules-applies-competition-law-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2021/federal-supreme-court-upholds-fines-for-unauthorized-subcontracting-in-violation-of-procurement-rules-applies-competition-law-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2021/federal-supreme-court-upholds-fines-for-unauthorized-subcontracting-in-violation-of-procurement-rules-applies-competition-law-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2021/federal-supreme-court-upholds-fines-for-unauthorized-subcontracting-in-violation-of-procurement-rules-applies-competition-law-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2021/federal-supreme-court-upholds-fines-for-unauthorized-subcontracting-in-violation-of-procurement-rules-applies-competition-law-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2021/federal-supreme-court-upholds-fines-for-unauthorized-subcontracting-in-violation-of-procurement-rules-applies-competition-law-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2020/taxation-of-re-zoned-land-sales-profits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2020/taxation-of-re-zoned-land-sales-profits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2020/taxation-of-re-zoned-land-sales-profits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2020/taxation-of-re-zoned-land-sales-profits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2020/taxation-of-re-zoned-land-sales-profits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2020/taxation-of-re-zoned-land-sales-profits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2019/swiss-federal-supreme-court-upholds-denial-of-family-reunification-for-kosovar-nationals-due-to-late-application-and-lack-of-major-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2019/swiss-federal-supreme-court-upholds-denial-of-family-reunification-for-kosovar-nationals-due-to-late-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2019/swiss-federal-supreme-court-upholds-denial-of-family-reunification-for-kosovar-nationals-due-to-late-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2019/swiss-federal-supreme-court-upholds-denial-of-family-reunification-for-kosovar-nationals-due-to-late-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2019/swiss-federal-supreme-court-upholds-denial-of-family-reunification-for-kosovar-nationals-due-to-late-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2019/swiss-federal-supreme-court-upholds-denial-of-family-reunification-for-kosovar-nationals-due-to-late-application-and-lack-of-major-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2018/student-elimination-from-university-course-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2018/student-elimination-from-university-course-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2018/student-elimination-from-university-course-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2018/student-elimination-from-university-course-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2018/student-elimination-from-university-course-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2018/student-elimination-from-university-course-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2017/withholding-tax-appeal-withdrawn-before-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2017/withholding-tax-appeal-withdrawn-before-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2017/withholding-tax-appeal-withdrawn-before-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2017/withholding-tax-appeal-withdrawn-before-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2017/withholding-tax-appeal-withdrawn-before-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2017/withholding-tax-appeal-withdrawn-before-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2016/student-denied-legal-aid-for-grant-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2016/student-denied-legal-aid-for-grant-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2016/student-denied-legal-aid-for-grant-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2016/student-denied-legal-aid-for-grant-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2016/student-denied-legal-aid-for-grant-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2016/student-denied-legal-aid-for-grant-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2015/taxpayers-supervisory-complaint-against-tax-commissioner-following-remittal-order-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2015/taxpayers-supervisory-complaint-against-tax-commissioner-following-remittal-order-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2015/taxpayers-supervisory-complaint-against-tax-commissioner-following-remittal-order-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2015/taxpayers-supervisory-complaint-against-tax-commissioner-following-remittal-order-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2015/taxpayers-supervisory-complaint-against-tax-commissioner-following-remittal-order-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2015/taxpayers-supervisory-complaint-against-tax-commissioner-following-remittal-order-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2014/revocation-of-settlement-permit-and-expulsion-for-serious-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2014/revocation-of-settlement-permit-and-expulsion-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2014/revocation-of-settlement-permit-and-expulsion-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2014/revocation-of-settlement-permit-and-expulsion-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2014/revocation-of-settlement-permit-and-expulsion-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2014/revocation-of-settlement-permit-and-expulsion-for-serious-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2013/gambian-national-v-federal-administrative-court-refusal-of-legal-aid-for-residence-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2013/gambian-national-v-federal-administrative-court-refusal-of-legal-aid-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2013/gambian-national-v-federal-administrative-court-refusal-of-legal-aid-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2013/gambian-national-v-federal-administrative-court-refusal-of-legal-aid-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2013/gambian-national-v-federal-administrative-court-refusal-of-legal-aid-for-residence-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2013/gambian-national-v-federal-administrative-court-refusal-of-legal-aid-for-residence-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2012/taxi-permit-revocation-for-financial-insolvency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2012/taxi-permit-revocation-for-financial-insolvency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2012/taxi-permit-revocation-for-financial-insolvency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2012/taxi-permit-revocation-for-financial-insolvency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2012/taxi-permit-revocation-for-financial-insolvency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2012/taxi-permit-revocation-for-financial-insolvency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-separated-brazilian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-separated-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-separated-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-separated-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-separated-brazilian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2011/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-separated-brazilian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2010/condominium-association-v-denial-of-increased-legal-costs-on-remand-in-permit-annulment-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2010/condominium-association-v-denial-of-increased-legal-costs-on-remand-in-permit-annulment-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2010/condominium-association-v-denial-of-increased-legal-costs-on-remand-in-permit-annulment-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2010/condominium-association-v-denial-of-increased-legal-costs-on-remand-in-permit-annulment-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2010/condominium-association-v-denial-of-increased-legal-costs-on-remand-in-permit-annulment-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2010/condominium-association-v-denial-of-increased-legal-costs-on-remand-in-permit-annulment-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2009/farmer-s-tax-assessment-challenge-statute-of-limitations-and-estimated-income-reduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2009/farmer-s-tax-assessment-challenge-statute-of-limitations-and-estimated-income-reduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2009/farmer-s-tax-assessment-challenge-statute-of-limitations-and-estimated-income-reduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2009/farmer-s-tax-assessment-challenge-statute-of-limitations-and-estimated-income-reduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2009/farmer-s-tax-assessment-challenge-statute-of-limitations-and-estimated-income-reduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2009/farmer-s-tax-assessment-challenge-statute-of-limitations-and-estimated-income-reduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2008/expulsion-of-long-term-resident-alien-for-serious-drug-offenses-upheld-against-family-interests-and-art-8-echr-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2008/expulsion-of-long-term-resident-alien-for-serious-drug-offenses-upheld-against-family-interests-and-art-8-echr-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2008/expulsion-of-long-term-resident-alien-for-serious-drug-offenses-upheld-against-family-interests-and-art-8-echr-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2008/expulsion-of-long-term-resident-alien-for-serious-drug-offenses-upheld-against-family-interests-and-art-8-echr-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2008/expulsion-of-long-term-resident-alien-for-serious-drug-offenses-upheld-against-family-interests-and-art-8-echr-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2008/expulsion-of-long-term-resident-alien-for-serious-drug-offenses-upheld-against-family-interests-and-art-8-echr-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_155-2007/taxpayers-vs-cantonal-tax-administration-timeliness-of-tax-appeal-service</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2007/taxpayers-vs-cantonal-tax-administration-timeliness-of-tax-appeal-service"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_155-2007/taxpayers-vs-cantonal-tax-administration-timeliness-of-tax-appeal-service"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_155-2007/taxpayers-vs-cantonal-tax-administration-timeliness-of-tax-appeal-service"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_155-2007/taxpayers-vs-cantonal-tax-administration-timeliness-of-tax-appeal-service"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_155-2007/taxpayers-vs-cantonal-tax-administration-timeliness-of-tax-appeal-service"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2025/venezuelan-national-s-appeal-on-canton-change-denial-and-fee-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2025/venezuelan-national-s-appeal-on-canton-change-denial-and-fee-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2025/venezuelan-national-s-appeal-on-canton-change-denial-and-fee-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2025/venezuelan-national-s-appeal-on-canton-change-denial-and-fee-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2025/venezuelan-national-s-appeal-on-canton-change-denial-and-fee-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2025/venezuelan-national-s-appeal-on-canton-change-denial-and-fee-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2024/tunisian-national-s-appeal-against-residence-permit-denial-rejected-on-hardship-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2024/tunisian-national-s-appeal-against-residence-permit-denial-rejected-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2024/tunisian-national-s-appeal-against-residence-permit-denial-rejected-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2024/tunisian-national-s-appeal-against-residence-permit-denial-rejected-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2024/tunisian-national-s-appeal-against-residence-permit-denial-rejected-on-hardship-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2024/tunisian-national-s-appeal-against-residence-permit-denial-rejected-on-hardship-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2023/federal-supreme-court-upholds-revocation-of-cross-border-commuter-permits-due-to-abuse-of-rights-by-mailbox-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2023/federal-supreme-court-upholds-revocation-of-cross-border-commuter-permits-due-to-abuse-of-rights-by-mailbox-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2023/federal-supreme-court-upholds-revocation-of-cross-border-commuter-permits-due-to-abuse-of-rights-by-mailbox-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2023/federal-supreme-court-upholds-revocation-of-cross-border-commuter-permits-due-to-abuse-of-rights-by-mailbox-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2023/federal-supreme-court-upholds-revocation-of-cross-border-commuter-permits-due-to-abuse-of-rights-by-mailbox-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2023/federal-supreme-court-upholds-revocation-of-cross-border-commuter-permits-due-to-abuse-of-rights-by-mailbox-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2022/eritrean-family-reunification-and-temporary-admission-status-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2022/eritrean-family-reunification-and-temporary-admission-status-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2022/eritrean-family-reunification-and-temporary-admission-status-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2022/eritrean-family-reunification-and-temporary-admission-status-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2022/eritrean-family-reunification-and-temporary-admission-status-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2022/eritrean-family-reunification-and-temporary-admission-status-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2021/swiss-federal-supreme-court-upholds-taxation-of-chf-27-million-received-by-former-ceo-from-share-and-exit-related-payments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2021/swiss-federal-supreme-court-upholds-taxation-of-chf-27-million-received-by-former-ceo-from-share-and-exit-related-payments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2021/swiss-federal-supreme-court-upholds-taxation-of-chf-27-million-received-by-former-ceo-from-share-and-exit-related-payments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2021/swiss-federal-supreme-court-upholds-taxation-of-chf-27-million-received-by-former-ceo-from-share-and-exit-related-payments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2021/swiss-federal-supreme-court-upholds-taxation-of-chf-27-million-received-by-former-ceo-from-share-and-exit-related-payments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2021/swiss-federal-supreme-court-upholds-taxation-of-chf-27-million-received-by-former-ceo-from-share-and-exit-related-payments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2020/refusal-of-marriage-preparation-permit-to-criminal-convict-with-financial-dependency-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2020/refusal-of-marriage-preparation-permit-to-criminal-convict-with-financial-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2020/refusal-of-marriage-preparation-permit-to-criminal-convict-with-financial-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2020/refusal-of-marriage-preparation-permit-to-criminal-convict-with-financial-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2020/refusal-of-marriage-preparation-permit-to-criminal-convict-with-financial-dependency-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2020/refusal-of-marriage-preparation-permit-to-criminal-convict-with-financial-dependency-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2019/appeal-against-damages-claim-against-swiss-confederation-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2019/appeal-against-damages-claim-against-swiss-confederation-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2019/appeal-against-damages-claim-against-swiss-confederation-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2019/appeal-against-damages-claim-against-swiss-confederation-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2019/appeal-against-damages-claim-against-swiss-confederation-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2019/appeal-against-damages-claim-against-swiss-confederation-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2018/divorced-spouse-s-residence-permit-extension-based-on-successful-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2018/divorced-spouse-s-residence-permit-extension-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2018/divorced-spouse-s-residence-permit-extension-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2018/divorced-spouse-s-residence-permit-extension-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2018/divorced-spouse-s-residence-permit-extension-based-on-successful-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2018/divorced-spouse-s-residence-permit-extension-based-on-successful-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2017/federal-supreme-court-on-integration-vs-child-welfare-in-education-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2017/federal-supreme-court-on-integration-vs-child-welfare-in-education-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2017/federal-supreme-court-on-integration-vs-child-welfare-in-education-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2017/federal-supreme-court-on-integration-vs-child-welfare-in-education-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2017/federal-supreme-court-on-integration-vs-child-welfare-in-education-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2017/federal-supreme-court-on-integration-vs-child-welfare-in-education-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2016/bosnian-citizen-residence-permit-renewal-refused-after-short-marriage-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2016/bosnian-citizen-residence-permit-renewal-refused-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2016/bosnian-citizen-residence-permit-renewal-refused-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2016/bosnian-citizen-residence-permit-renewal-refused-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2016/bosnian-citizen-residence-permit-renewal-refused-after-short-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2016/bosnian-citizen-residence-permit-renewal-refused-after-short-marriage-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2015/turkish-spouse-s-residence-permit-granted-despite-sham-marriage-suspicion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2015/turkish-spouse-s-residence-permit-granted-despite-sham-marriage-suspicion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2015/turkish-spouse-s-residence-permit-granted-despite-sham-marriage-suspicion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2015/turkish-spouse-s-residence-permit-granted-despite-sham-marriage-suspicion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2015/turkish-spouse-s-residence-permit-granted-despite-sham-marriage-suspicion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2015/turkish-spouse-s-residence-permit-granted-despite-sham-marriage-suspicion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2014/residence-permit-appeal-dismissed-for-failure-to-submit-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2014/residence-permit-appeal-dismissed-for-failure-to-submit-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2014/residence-permit-appeal-dismissed-for-failure-to-submit-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2014/residence-permit-appeal-dismissed-for-failure-to-submit-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2014/residence-permit-appeal-dismissed-for-failure-to-submit-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2014/residence-permit-appeal-dismissed-for-failure-to-submit-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2013/turkish-national-v-federal-administrative-court-legal-aid-and-permit-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2013/turkish-national-v-federal-administrative-court-legal-aid-and-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2013/turkish-national-v-federal-administrative-court-legal-aid-and-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2013/turkish-national-v-federal-administrative-court-legal-aid-and-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2013/turkish-national-v-federal-administrative-court-legal-aid-and-permit-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2013/turkish-national-v-federal-administrative-court-legal-aid-and-permit-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2012/vocational-trainer-authorization-withdrawal-due-to-workplace-misconduct-and-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2012/vocational-trainer-authorization-withdrawal-due-to-workplace-misconduct-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2012/vocational-trainer-authorization-withdrawal-due-to-workplace-misconduct-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2012/vocational-trainer-authorization-withdrawal-due-to-workplace-misconduct-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2012/vocational-trainer-authorization-withdrawal-due-to-workplace-misconduct-and-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2012/vocational-trainer-authorization-withdrawal-due-to-workplace-misconduct-and-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2011/cameroonian-asylum-seeker-s-permit-appeal-rejected-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2011/cameroonian-asylum-seeker-s-permit-appeal-rejected-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2011/cameroonian-asylum-seeker-s-permit-appeal-rejected-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2011/cameroonian-asylum-seeker-s-permit-appeal-rejected-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2011/cameroonian-asylum-seeker-s-permit-appeal-rejected-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2011/cameroonian-asylum-seeker-s-permit-appeal-rejected-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2010/immigration-case-reopened-due-to-change-in-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2010/immigration-case-reopened-due-to-change-in-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2010/immigration-case-reopened-due-to-change-in-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2010/immigration-case-reopened-due-to-change-in-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2010/immigration-case-reopened-due-to-change-in-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2010/immigration-case-reopened-due-to-change-in-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2009/taxpayer-v-tax-authority-disability-deduction-for-hearing-loss-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2009/taxpayer-v-tax-authority-disability-deduction-for-hearing-loss-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2009/taxpayer-v-tax-authority-disability-deduction-for-hearing-loss-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2009/taxpayer-v-tax-authority-disability-deduction-for-hearing-loss-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2009/taxpayer-v-tax-authority-disability-deduction-for-hearing-loss-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2009/taxpayer-v-tax-authority-disability-deduction-for-hearing-loss-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2008/appeal-dismissed-for-failure-to-submit-challenged-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2008/appeal-dismissed-for-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2008/appeal-dismissed-for-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2008/appeal-dismissed-for-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2008/appeal-dismissed-for-failure-to-submit-challenged-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2008/appeal-dismissed-for-failure-to-submit-challenged-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_154-2007/federal-supreme-court-upholds-denial-of-residence-permit-extension-due-to-lack-of-spouse-and-untimely-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2007/federal-supreme-court-upholds-denial-of-residence-permit-extension-due-to-lack-of-spouse-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_154-2007/federal-supreme-court-upholds-denial-of-residence-permit-extension-due-to-lack-of-spouse-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_154-2007/federal-supreme-court-upholds-denial-of-residence-permit-extension-due-to-lack-of-spouse-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_154-2007/federal-supreme-court-upholds-denial-of-residence-permit-extension-due-to-lack-of-spouse-and-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_154-2007/federal-supreme-court-upholds-denial-of-residence-permit-extension-due-to-lack-of-spouse-and-untimely-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2024/property-owner-v-revocation-of-vacation-home-permits-for-non-compliance-with-use-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2024/property-owner-v-revocation-of-vacation-home-permits-for-non-compliance-with-use-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2024/property-owner-v-revocation-of-vacation-home-permits-for-non-compliance-with-use-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2024/property-owner-v-revocation-of-vacation-home-permits-for-non-compliance-with-use-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2024/property-owner-v-revocation-of-vacation-home-permits-for-non-compliance-with-use-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2024/property-owner-v-revocation-of-vacation-home-permits-for-non-compliance-with-use-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2023/argentinian-national-v-switzerland-family-reunification-and-article-8-echr-for-ascendant-of-eu-efta-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2023/argentinian-national-v-switzerland-family-reunification-and-article-8-echr-for-ascendant-of-eu-efta-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2023/argentinian-national-v-switzerland-family-reunification-and-article-8-echr-for-ascendant-of-eu-efta-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2023/argentinian-national-v-switzerland-family-reunification-and-article-8-echr-for-ascendant-of-eu-efta-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2023/argentinian-national-v-switzerland-family-reunification-and-article-8-echr-for-ascendant-of-eu-efta-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2023/argentinian-national-v-switzerland-family-reunification-and-article-8-echr-for-ascendant-of-eu-efta-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2022/foe-reimbursement-denial-based-on-applicant-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2022/foe-reimbursement-denial-based-on-applicant-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2022/foe-reimbursement-denial-based-on-applicant-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2022/foe-reimbursement-denial-based-on-applicant-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2022/foe-reimbursement-denial-based-on-applicant-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2022/foe-reimbursement-denial-based-on-applicant-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2021/swiss-federal-supreme-court-decision-on-intercantonal-double-taxation-and-corporate-tax-adjustments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2021/swiss-federal-supreme-court-decision-on-intercantonal-double-taxation-and-corporate-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2021/swiss-federal-supreme-court-decision-on-intercantonal-double-taxation-and-corporate-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2021/swiss-federal-supreme-court-decision-on-intercantonal-double-taxation-and-corporate-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2021/swiss-federal-supreme-court-decision-on-intercantonal-double-taxation-and-corporate-tax-adjustments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2021/swiss-federal-supreme-court-decision-on-intercantonal-double-taxation-and-corporate-tax-adjustments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2020/challenge-to-non-admission-of-appeal-against-lapse-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2020/challenge-to-non-admission-of-appeal-against-lapse-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2020/challenge-to-non-admission-of-appeal-against-lapse-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2020/challenge-to-non-admission-of-appeal-against-lapse-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2020/challenge-to-non-admission-of-appeal-against-lapse-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2020/challenge-to-non-admission-of-appeal-against-lapse-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2019/limited-liability-company-v-cantonal-administrative-court-cost-advance-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2019/limited-liability-company-v-cantonal-administrative-court-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2019/limited-liability-company-v-cantonal-administrative-court-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2019/limited-liability-company-v-cantonal-administrative-court-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2019/limited-liability-company-v-cantonal-administrative-court-cost-advance-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2019/limited-liability-company-v-cantonal-administrative-court-cost-advance-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2018/swiss-federal-tribunal-upholds-denial-of-delayed-family-reunification-to-malaysian-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2018/swiss-federal-tribunal-upholds-denial-of-delayed-family-reunification-to-malaysian-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2018/swiss-federal-tribunal-upholds-denial-of-delayed-family-reunification-to-malaysian-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2018/swiss-federal-tribunal-upholds-denial-of-delayed-family-reunification-to-malaysian-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2018/swiss-federal-tribunal-upholds-denial-of-delayed-family-reunification-to-malaysian-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2018/swiss-federal-tribunal-upholds-denial-of-delayed-family-reunification-to-malaysian-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2017/revocation-of-settlement-permit-for-concealed-customary-marriage-and-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2017/revocation-of-settlement-permit-for-concealed-customary-marriage-and-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2017/revocation-of-settlement-permit-for-concealed-customary-marriage-and-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2017/revocation-of-settlement-permit-for-concealed-customary-marriage-and-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2017/revocation-of-settlement-permit-for-concealed-customary-marriage-and-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2017/revocation-of-settlement-permit-for-concealed-customary-marriage-and-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2015/ukrainian-citizen-v-switzerland-residence-permit-revocation-after-partner-s-death-and-abuse-of-rights-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2015/ukrainian-citizen-v-switzerland-residence-permit-revocation-after-partner-s-death-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2015/ukrainian-citizen-v-switzerland-residence-permit-revocation-after-partner-s-death-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2015/ukrainian-citizen-v-switzerland-residence-permit-revocation-after-partner-s-death-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2015/ukrainian-citizen-v-switzerland-residence-permit-revocation-after-partner-s-death-and-abuse-of-rights-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2015/ukrainian-citizen-v-switzerland-residence-permit-revocation-after-partner-s-death-and-abuse-of-rights-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2014/federal-supreme-court-ruling-on-deduction-of-attic-conversion-costs-as-maintenance-or-energy-saving-investment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2014/federal-supreme-court-ruling-on-deduction-of-attic-conversion-costs-as-maintenance-or-energy-saving-investment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2014/federal-supreme-court-ruling-on-deduction-of-attic-conversion-costs-as-maintenance-or-energy-saving-investment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2014/federal-supreme-court-ruling-on-deduction-of-attic-conversion-costs-as-maintenance-or-energy-saving-investment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2014/federal-supreme-court-ruling-on-deduction-of-attic-conversion-costs-as-maintenance-or-energy-saving-investment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2014/federal-supreme-court-ruling-on-deduction-of-attic-conversion-costs-as-maintenance-or-energy-saving-investment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2013/swiss-federal-tax-administration-v-pension-fund-foundation-vat-group-membership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2013/swiss-federal-tax-administration-v-pension-fund-foundation-vat-group-membership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2013/swiss-federal-tax-administration-v-pension-fund-foundation-vat-group-membership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2013/swiss-federal-tax-administration-v-pension-fund-foundation-vat-group-membership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2013/swiss-federal-tax-administration-v-pension-fund-foundation-vat-group-membership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2013/swiss-federal-tax-administration-v-pension-fund-foundation-vat-group-membership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2012/farmer-v-federal-supreme-court-winter-fodder-use-vs-summer-grazing-land-status-for-subsidies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2012/farmer-v-federal-supreme-court-winter-fodder-use-vs-summer-grazing-land-status-for-subsidies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2012/farmer-v-federal-supreme-court-winter-fodder-use-vs-summer-grazing-land-status-for-subsidies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2012/farmer-v-federal-supreme-court-winter-fodder-use-vs-summer-grazing-land-status-for-subsidies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2012/farmer-v-federal-supreme-court-winter-fodder-use-vs-summer-grazing-land-status-for-subsidies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2012/farmer-v-federal-supreme-court-winter-fodder-use-vs-summer-grazing-land-status-for-subsidies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2011/revocation-of-residency-permit-for-persistent-criminal-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2011/revocation-of-residency-permit-for-persistent-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2011/revocation-of-residency-permit-for-persistent-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2011/revocation-of-residency-permit-for-persistent-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2011/revocation-of-residency-permit-for-persistent-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2011/revocation-of-residency-permit-for-persistent-criminal-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2010/ghanaian-national-v-swiss-federal-authorities-on-residency-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2010/ghanaian-national-v-swiss-federal-authorities-on-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2010/ghanaian-national-v-swiss-federal-authorities-on-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2010/ghanaian-national-v-swiss-federal-authorities-on-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2010/ghanaian-national-v-swiss-federal-authorities-on-residency-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2010/ghanaian-national-v-swiss-federal-authorities-on-residency-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2009/foreign-national-s-residence-permit-non-renewal-appeal-rejected-under-prevailing-ldds-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2009/foreign-national-s-residence-permit-non-renewal-appeal-rejected-under-prevailing-ldds-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2009/foreign-national-s-residence-permit-non-renewal-appeal-rejected-under-prevailing-ldds-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2009/foreign-national-s-residence-permit-non-renewal-appeal-rejected-under-prevailing-ldds-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2009/foreign-national-s-residence-permit-non-renewal-appeal-rejected-under-prevailing-ldds-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2009/foreign-national-s-residence-permit-non-renewal-appeal-rejected-under-prevailing-ldds-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2008/serbian-national-s-discretionary-residence-permit-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2008/serbian-national-s-discretionary-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2008/serbian-national-s-discretionary-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2008/serbian-national-s-discretionary-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2008/serbian-national-s-discretionary-residence-permit-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2008/serbian-national-s-discretionary-residence-permit-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_153-2007/municipal-water-connection-fee-for-replacement-buildings-unconstitutional</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2007/municipal-water-connection-fee-for-replacement-buildings-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_153-2007/municipal-water-connection-fee-for-replacement-buildings-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_153-2007/municipal-water-connection-fee-for-replacement-buildings-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_153-2007/municipal-water-connection-fee-for-replacement-buildings-unconstitutional"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_153-2007/municipal-water-connection-fee-for-replacement-buildings-unconstitutional"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2024/federal-supreme-court-upholds-repayment-of-free-legal-aid-due-to-failure-to-disclose-finances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2024/federal-supreme-court-upholds-repayment-of-free-legal-aid-due-to-failure-to-disclose-finances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2024/federal-supreme-court-upholds-repayment-of-free-legal-aid-due-to-failure-to-disclose-finances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2024/federal-supreme-court-upholds-repayment-of-free-legal-aid-due-to-failure-to-disclose-finances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2024/federal-supreme-court-upholds-repayment-of-free-legal-aid-due-to-failure-to-disclose-finances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2024/federal-supreme-court-upholds-repayment-of-free-legal-aid-due-to-failure-to-disclose-finances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2023/denial-of-justice-appeal-inadmissible-due-to-insufficient-constitutional-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2023/denial-of-justice-appeal-inadmissible-due-to-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2023/denial-of-justice-appeal-inadmissible-due-to-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2023/denial-of-justice-appeal-inadmissible-due-to-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2023/denial-of-justice-appeal-inadmissible-due-to-insufficient-constitutional-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2023/denial-of-justice-appeal-inadmissible-due-to-insufficient-constitutional-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2022/condominium-gift-tax-valuation-and-recusal-recourse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2022/condominium-gift-tax-valuation-and-recusal-recourse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2022/condominium-gift-tax-valuation-and-recusal-recourse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2022/condominium-gift-tax-valuation-and-recusal-recourse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2022/condominium-gift-tax-valuation-and-recusal-recourse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2022/condominium-gift-tax-valuation-and-recusal-recourse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2021/tax-assessment-income-calculation-business-loss-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2021/tax-assessment-income-calculation-business-loss-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2021/tax-assessment-income-calculation-business-loss-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2021/tax-assessment-income-calculation-business-loss-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2021/tax-assessment-income-calculation-business-loss-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2021/tax-assessment-income-calculation-business-loss-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2020/taxpayer-residency-and-assessment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2020/taxpayer-residency-and-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2020/taxpayer-residency-and-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2020/taxpayer-residency-and-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2020/taxpayer-residency-and-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2020/taxpayer-residency-and-assessment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2019/totalunternehmer-real-estate-gains-tax-deduction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2019/totalunternehmer-real-estate-gains-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2019/totalunternehmer-real-estate-gains-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2019/totalunternehmer-real-estate-gains-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2019/totalunternehmer-real-estate-gains-tax-deduction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2019/totalunternehmer-real-estate-gains-tax-deduction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2018/taxpayers-challenge-denial-of-minority-shareholding-deduction-based-on-presumption-of-spousal-control</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2018/taxpayers-challenge-denial-of-minority-shareholding-deduction-based-on-presumption-of-spousal-control"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2018/taxpayers-challenge-denial-of-minority-shareholding-deduction-based-on-presumption-of-spousal-control"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2018/taxpayers-challenge-denial-of-minority-shareholding-deduction-based-on-presumption-of-spousal-control"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2018/taxpayers-challenge-denial-of-minority-shareholding-deduction-based-on-presumption-of-spousal-control"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2018/taxpayers-challenge-denial-of-minority-shareholding-deduction-based-on-presumption-of-spousal-control"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2016/fiduciary-company-vat-reassessment-challenge-dismissed-on-substantive-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2016/fiduciary-company-vat-reassessment-challenge-dismissed-on-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2016/fiduciary-company-vat-reassessment-challenge-dismissed-on-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2016/fiduciary-company-vat-reassessment-challenge-dismissed-on-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2016/fiduciary-company-vat-reassessment-challenge-dismissed-on-substantive-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2016/fiduciary-company-vat-reassessment-challenge-dismissed-on-substantive-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2015/taxability-of-unreceived-salary-and-retroactive-contractual-amendments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2015/taxability-of-unreceived-salary-and-retroactive-contractual-amendments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2015/taxability-of-unreceived-salary-and-retroactive-contractual-amendments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2015/taxability-of-unreceived-salary-and-retroactive-contractual-amendments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2015/taxability-of-unreceived-salary-and-retroactive-contractual-amendments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2015/taxability-of-unreceived-salary-and-retroactive-contractual-amendments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2014/applicants-v-rk-edk-gdk-on-undue-delay-in-osteopathy-examination-appeals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2014/applicants-v-rk-edk-gdk-on-undue-delay-in-osteopathy-examination-appeals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2014/applicants-v-rk-edk-gdk-on-undue-delay-in-osteopathy-examination-appeals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2014/applicants-v-rk-edk-gdk-on-undue-delay-in-osteopathy-examination-appeals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2014/applicants-v-rk-edk-gdk-on-undue-delay-in-osteopathy-examination-appeals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2014/applicants-v-rk-edk-gdk-on-undue-delay-in-osteopathy-examination-appeals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2013/widower-s-challenge-to-hospital-s-death-determination-following-refusal-of-supervisory-intervention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2013/widower-s-challenge-to-hospital-s-death-determination-following-refusal-of-supervisory-intervention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2013/widower-s-challenge-to-hospital-s-death-determination-following-refusal-of-supervisory-intervention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2013/widower-s-challenge-to-hospital-s-death-determination-following-refusal-of-supervisory-intervention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2013/widower-s-challenge-to-hospital-s-death-determination-following-refusal-of-supervisory-intervention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2013/widower-s-challenge-to-hospital-s-death-determination-following-refusal-of-supervisory-intervention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2012/sierra-leonean-national-deportation-over-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2012/sierra-leonean-national-deportation-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2012/sierra-leonean-national-deportation-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2012/sierra-leonean-national-deportation-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2012/sierra-leonean-national-deportation-over-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2012/sierra-leonean-national-deportation-over-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2011/revocation-of-residence-permit-and-expulsion-upheld-due-to-severe-criminal-convictions-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2011/revocation-of-residence-permit-and-expulsion-upheld-due-to-severe-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2011/revocation-of-residence-permit-and-expulsion-upheld-due-to-severe-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2011/revocation-of-residence-permit-and-expulsion-upheld-due-to-severe-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2011/revocation-of-residence-permit-and-expulsion-upheld-due-to-severe-criminal-convictions-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2011/revocation-of-residence-permit-and-expulsion-upheld-due-to-severe-criminal-convictions-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2010/company-v-canton-procedural-compensation-in-subsidy-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2010/company-v-canton-procedural-compensation-in-subsidy-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2010/company-v-canton-procedural-compensation-in-subsidy-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2010/company-v-canton-procedural-compensation-in-subsidy-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2010/company-v-canton-procedural-compensation-in-subsidy-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2010/company-v-canton-procedural-compensation-in-subsidy-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2009/macedonian-national-v-switzerland-denial-of-residency-permit-based-on-alleged-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2009/macedonian-national-v-switzerland-denial-of-residency-permit-based-on-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2009/macedonian-national-v-switzerland-denial-of-residency-permit-based-on-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2009/macedonian-national-v-switzerland-denial-of-residency-permit-based-on-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2009/macedonian-national-v-switzerland-denial-of-residency-permit-based-on-alleged-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2009/macedonian-national-v-switzerland-denial-of-residency-permit-based-on-alleged-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2008/foreign-litigant-s-appeal-dismissed-for-non-substantive-submission-lacking-required-documentation-and-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2008/foreign-litigant-s-appeal-dismissed-for-non-substantive-submission-lacking-required-documentation-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2008/foreign-litigant-s-appeal-dismissed-for-non-substantive-submission-lacking-required-documentation-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2008/foreign-litigant-s-appeal-dismissed-for-non-substantive-submission-lacking-required-documentation-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2008/foreign-litigant-s-appeal-dismissed-for-non-substantive-submission-lacking-required-documentation-and-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2008/foreign-litigant-s-appeal-dismissed-for-non-substantive-submission-lacking-required-documentation-and-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_152-2007/federal-tribunal-upholds-denial-of-residency-permit-over-drug-trafficking-conviction-overriding-family-unity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2007/federal-tribunal-upholds-denial-of-residency-permit-over-drug-trafficking-conviction-overriding-family-unity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_152-2007/federal-tribunal-upholds-denial-of-residency-permit-over-drug-trafficking-conviction-overriding-family-unity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_152-2007/federal-tribunal-upholds-denial-of-residency-permit-over-drug-trafficking-conviction-overriding-family-unity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_152-2007/federal-tribunal-upholds-denial-of-residency-permit-over-drug-trafficking-conviction-overriding-family-unity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_152-2007/federal-tribunal-upholds-denial-of-residency-permit-over-drug-trafficking-conviction-overriding-family-unity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2025/animal-owner-denied-party-status-in-veterinarian-disciplinary-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2025/animal-owner-denied-party-status-in-veterinarian-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2025/animal-owner-denied-party-status-in-veterinarian-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2025/animal-owner-denied-party-status-in-veterinarian-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2025/animal-owner-denied-party-status-in-veterinarian-disciplinary-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2025/animal-owner-denied-party-status-in-veterinarian-disciplinary-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2024/belarusian-family-s-appeal-for-early-permanent-residence-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2024/belarusian-family-s-appeal-for-early-permanent-residence-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2024/belarusian-family-s-appeal-for-early-permanent-residence-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2024/belarusian-family-s-appeal-for-early-permanent-residence-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2024/belarusian-family-s-appeal-for-early-permanent-residence-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2024/belarusian-family-s-appeal-for-early-permanent-residence-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2023/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2023/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2023/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2023/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2023/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2023/swiss-federal-supreme-court-upholds-denial-of-residence-permit-due-to-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2022/attorney-s-request-for-release-from-professional-secrecy-denied-for-failure-to-identify-confidentiality-holder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2022/attorney-s-request-for-release-from-professional-secrecy-denied-for-failure-to-identify-confidentiality-holder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2022/attorney-s-request-for-release-from-professional-secrecy-denied-for-failure-to-identify-confidentiality-holder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2022/attorney-s-request-for-release-from-professional-secrecy-denied-for-failure-to-identify-confidentiality-holder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2022/attorney-s-request-for-release-from-professional-secrecy-denied-for-failure-to-identify-confidentiality-holder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2022/attorney-s-request-for-release-from-professional-secrecy-denied-for-failure-to-identify-confidentiality-holder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2021/north-macedonian-national-residency-non-extension-upheld-despite-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2021/north-macedonian-national-residency-non-extension-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2021/north-macedonian-national-residency-non-extension-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2021/north-macedonian-national-residency-non-extension-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2021/north-macedonian-national-residency-non-extension-upheld-despite-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2021/north-macedonian-national-residency-non-extension-upheld-despite-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2020/insurance-company-v-canton-of-geneva-inclusion-of-savings-premiums-in-municipal-professional-tax-turnover</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2020/insurance-company-v-canton-of-geneva-inclusion-of-savings-premiums-in-municipal-professional-tax-turnover"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2020/insurance-company-v-canton-of-geneva-inclusion-of-savings-premiums-in-municipal-professional-tax-turnover"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2020/insurance-company-v-canton-of-geneva-inclusion-of-savings-premiums-in-municipal-professional-tax-turnover"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2020/insurance-company-v-canton-of-geneva-inclusion-of-savings-premiums-in-municipal-professional-tax-turnover"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2020/insurance-company-v-canton-of-geneva-inclusion-of-savings-premiums-in-municipal-professional-tax-turnover"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2019/bosnian-national-s-residence-permit-refusal-upheld-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2019/bosnian-national-s-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2019/bosnian-national-s-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2019/bosnian-national-s-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2019/bosnian-national-s-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2019/bosnian-national-s-residence-permit-refusal-upheld-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2018/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-lower-court-s-procedural-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2018/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-lower-court-s-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2018/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-lower-court-s-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2018/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-lower-court-s-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2018/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-lower-court-s-procedural-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2018/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-lower-court-s-procedural-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2017/tax-ruling-bindingness-and-international-air-transport-profit-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2017/tax-ruling-bindingness-and-international-air-transport-profit-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2017/tax-ruling-bindingness-and-international-air-transport-profit-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2017/tax-ruling-bindingness-and-international-air-transport-profit-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2017/tax-ruling-bindingness-and-international-air-transport-profit-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2017/tax-ruling-bindingness-and-international-air-transport-profit-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2016/federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2015/turkish-national-v-non-renewal-of-residence-permit-based-on-failed-integration-and-hardship-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2015/turkish-national-v-non-renewal-of-residence-permit-based-on-failed-integration-and-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2015/turkish-national-v-non-renewal-of-residence-permit-based-on-failed-integration-and-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2015/turkish-national-v-non-renewal-of-residence-permit-based-on-failed-integration-and-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2015/turkish-national-v-non-renewal-of-residence-permit-based-on-failed-integration-and-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2015/turkish-national-v-non-renewal-of-residence-permit-based-on-failed-integration-and-hardship-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeat-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeat-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeat-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeat-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeat-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2014/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-repeat-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2013/federal-tax-administration-v-estimated-vat-assessment-for-sauna-massage-business</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2013/federal-tax-administration-v-estimated-vat-assessment-for-sauna-massage-business"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2013/federal-tax-administration-v-estimated-vat-assessment-for-sauna-massage-business"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2013/federal-tax-administration-v-estimated-vat-assessment-for-sauna-massage-business"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2013/federal-tax-administration-v-estimated-vat-assessment-for-sauna-massage-business"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2013/federal-tax-administration-v-estimated-vat-assessment-for-sauna-massage-business"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2012/federal-administrative-tribunal-v-federal-office-for-migration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2012/federal-administrative-tribunal-v-federal-office-for-migration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2012/federal-administrative-tribunal-v-federal-office-for-migration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2012/federal-administrative-tribunal-v-federal-office-for-migration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2012/federal-administrative-tribunal-v-federal-office-for-migration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2012/federal-administrative-tribunal-v-federal-office-for-migration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2011/cameroonian-national-residence-permit-appeal-withdrawn-after-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2011/cameroonian-national-residence-permit-appeal-withdrawn-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2011/cameroonian-national-residence-permit-appeal-withdrawn-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2011/cameroonian-national-residence-permit-appeal-withdrawn-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2011/cameroonian-national-residence-permit-appeal-withdrawn-after-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2011/cameroonian-national-residence-permit-appeal-withdrawn-after-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2010/default-dismissal-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2010/default-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2010/default-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2010/default-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2010/default-dismissal-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2010/default-dismissal-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2009/revocation-of-settlement-permit-due-to-concealed-parallel-family-and-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2009/revocation-of-settlement-permit-due-to-concealed-parallel-family-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2009/revocation-of-settlement-permit-due-to-concealed-parallel-family-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2009/revocation-of-settlement-permit-due-to-concealed-parallel-family-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2009/revocation-of-settlement-permit-due-to-concealed-parallel-family-and-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2009/revocation-of-settlement-permit-due-to-concealed-parallel-family-and-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2008/swiss-federal-court-upholds-refusal-of-temporary-service-authorization-based-on-foreign-professional-unworthiness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2008/swiss-federal-court-upholds-refusal-of-temporary-service-authorization-based-on-foreign-professional-unworthiness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2008/swiss-federal-court-upholds-refusal-of-temporary-service-authorization-based-on-foreign-professional-unworthiness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2008/swiss-federal-court-upholds-refusal-of-temporary-service-authorization-based-on-foreign-professional-unworthiness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2008/swiss-federal-court-upholds-refusal-of-temporary-service-authorization-based-on-foreign-professional-unworthiness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2008/swiss-federal-court-upholds-refusal-of-temporary-service-authorization-based-on-foreign-professional-unworthiness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_151-2007/federal-court-upholds-extension-of-removal-detention-for-uncooperative-asylum-seeker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2007/federal-court-upholds-extension-of-removal-detention-for-uncooperative-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_151-2007/federal-court-upholds-extension-of-removal-detention-for-uncooperative-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_151-2007/federal-court-upholds-extension-of-removal-detention-for-uncooperative-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_151-2007/federal-court-upholds-extension-of-removal-detention-for-uncooperative-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_151-2007/federal-court-upholds-extension-of-removal-detention-for-uncooperative-asylum-seeker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2025/psychiatrist-ordered-to-undergo-evaluation-amid-licensing-review-for-ivermectin-distribution-and-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2025/psychiatrist-ordered-to-undergo-evaluation-amid-licensing-review-for-ivermectin-distribution-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2025/psychiatrist-ordered-to-undergo-evaluation-amid-licensing-review-for-ivermectin-distribution-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2025/psychiatrist-ordered-to-undergo-evaluation-amid-licensing-review-for-ivermectin-distribution-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2025/psychiatrist-ordered-to-undergo-evaluation-amid-licensing-review-for-ivermectin-distribution-and-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2025/psychiatrist-ordered-to-undergo-evaluation-amid-licensing-review-for-ivermectin-distribution-and-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2024/residence-permit-reciprocity-israeli-return-possibility-disability-pension-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2024/residence-permit-reciprocity-israeli-return-possibility-disability-pension-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2024/residence-permit-reciprocity-israeli-return-possibility-disability-pension-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2024/residence-permit-reciprocity-israeli-return-possibility-disability-pension-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2024/residence-permit-reciprocity-israeli-return-possibility-disability-pension-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2024/residence-permit-reciprocity-israeli-return-possibility-disability-pension-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2023/italian-citizen-denied-swiss-residence-and-domicile-permits-due-to-sporadic-presence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2023/italian-citizen-denied-swiss-residence-and-domicile-permits-due-to-sporadic-presence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2023/italian-citizen-denied-swiss-residence-and-domicile-permits-due-to-sporadic-presence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2023/italian-citizen-denied-swiss-residence-and-domicile-permits-due-to-sporadic-presence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2023/italian-citizen-denied-swiss-residence-and-domicile-permits-due-to-sporadic-presence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2023/italian-citizen-denied-swiss-residence-and-domicile-permits-due-to-sporadic-presence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2022/applicant-s-expulsion-upheld-despite-long-residence-and-minor-children-due-to-severe-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2022/applicant-s-expulsion-upheld-despite-long-residence-and-minor-children-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2022/applicant-s-expulsion-upheld-despite-long-residence-and-minor-children-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2022/applicant-s-expulsion-upheld-despite-long-residence-and-minor-children-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2022/applicant-s-expulsion-upheld-despite-long-residence-and-minor-children-due-to-severe-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2022/applicant-s-expulsion-upheld-despite-long-residence-and-minor-children-due-to-severe-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2021/kosovan-national-v-switzerland-revocation-of-eu-efta-permit-for-sham-marriage-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2021/kosovan-national-v-switzerland-revocation-of-eu-efta-permit-for-sham-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2021/kosovan-national-v-switzerland-revocation-of-eu-efta-permit-for-sham-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2021/kosovan-national-v-switzerland-revocation-of-eu-efta-permit-for-sham-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2021/kosovan-national-v-switzerland-revocation-of-eu-efta-permit-for-sham-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2021/kosovan-national-v-switzerland-revocation-of-eu-efta-permit-for-sham-marriage-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2020/cameroonian-national-s-expulsion-upheld-despite-severe-health-issues</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2020/cameroonian-national-s-expulsion-upheld-despite-severe-health-issues"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2020/cameroonian-national-s-expulsion-upheld-despite-severe-health-issues"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2020/cameroonian-national-s-expulsion-upheld-despite-severe-health-issues"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2020/cameroonian-national-s-expulsion-upheld-despite-severe-health-issues"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2020/cameroonian-national-s-expulsion-upheld-despite-severe-health-issues"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2019/taxpayer-v-state-municipality-2004-income-tax-dispute-and-procedural-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2019/taxpayer-v-state-municipality-2004-income-tax-dispute-and-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2019/taxpayer-v-state-municipality-2004-income-tax-dispute-and-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2019/taxpayer-v-state-municipality-2004-income-tax-dispute-and-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2019/taxpayer-v-state-municipality-2004-income-tax-dispute-and-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2019/taxpayer-v-state-municipality-2004-income-tax-dispute-and-procedural-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2018/appeal-dismissed-for-lack-of-proper-substantiation-regarding-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2018/appeal-dismissed-for-lack-of-proper-substantiation-regarding-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2018/appeal-dismissed-for-lack-of-proper-substantiation-regarding-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2018/appeal-dismissed-for-lack-of-proper-substantiation-regarding-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2018/appeal-dismissed-for-lack-of-proper-substantiation-regarding-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2018/appeal-dismissed-for-lack-of-proper-substantiation-regarding-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2016/swiss-labor-law-violation-by-dutch-company-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2016/swiss-labor-law-violation-by-dutch-company-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2016/swiss-labor-law-violation-by-dutch-company-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2016/swiss-labor-law-violation-by-dutch-company-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2016/swiss-labor-law-violation-by-dutch-company-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2016/swiss-labor-law-violation-by-dutch-company-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2015/real-estate-company-challenges-tourist-promotion-tax-liability-under-equal-treatment-principle</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2015/real-estate-company-challenges-tourist-promotion-tax-liability-under-equal-treatment-principle"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2015/real-estate-company-challenges-tourist-promotion-tax-liability-under-equal-treatment-principle"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2015/real-estate-company-challenges-tourist-promotion-tax-liability-under-equal-treatment-principle"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2015/real-estate-company-challenges-tourist-promotion-tax-liability-under-equal-treatment-principle"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2015/real-estate-company-challenges-tourist-promotion-tax-liability-under-equal-treatment-principle"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2014/taxpayers-appeal-on-income-and-wealth-tax-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2014/taxpayers-appeal-on-income-and-wealth-tax-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2014/taxpayers-appeal-on-income-and-wealth-tax-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2014/taxpayers-appeal-on-income-and-wealth-tax-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2014/taxpayers-appeal-on-income-and-wealth-tax-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2014/taxpayers-appeal-on-income-and-wealth-tax-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2013/turkish-national-s-residence-permit-revocation-after-divorce-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2013/turkish-national-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2013/turkish-national-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2013/turkish-national-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2013/turkish-national-s-residence-permit-revocation-after-divorce-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2013/turkish-national-s-residence-permit-revocation-after-divorce-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2012/nigerian-asylum-seeker-s-detention-upheld-despite-marriage-plans</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2012/nigerian-asylum-seeker-s-detention-upheld-despite-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2012/nigerian-asylum-seeker-s-detention-upheld-despite-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2012/nigerian-asylum-seeker-s-detention-upheld-despite-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2012/nigerian-asylum-seeker-s-detention-upheld-despite-marriage-plans"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2012/nigerian-asylum-seeker-s-detention-upheld-despite-marriage-plans"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2011/swiss-residence-permit-refusal-upheld-due-to-chronic-financial-dependency-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2011/swiss-residence-permit-refusal-upheld-due-to-chronic-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2011/swiss-residence-permit-refusal-upheld-due-to-chronic-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2011/swiss-residence-permit-refusal-upheld-due-to-chronic-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2011/swiss-residence-permit-refusal-upheld-due-to-chronic-financial-dependency-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2011/swiss-residence-permit-refusal-upheld-due-to-chronic-financial-dependency-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2010/brazilian-national-residence-permit-extension-denial-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2010/brazilian-national-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2010/brazilian-national-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2010/brazilian-national-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2010/brazilian-national-residence-permit-extension-denial-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2010/brazilian-national-residence-permit-extension-denial-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2009/turkish-national-v-switzerland-residence-permit-denial-after-annulled-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2009/turkish-national-v-switzerland-residence-permit-denial-after-annulled-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2009/turkish-national-v-switzerland-residence-permit-denial-after-annulled-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2009/turkish-national-v-switzerland-residence-permit-denial-after-annulled-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2009/turkish-national-v-switzerland-residence-permit-denial-after-annulled-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2009/turkish-national-v-switzerland-residence-permit-denial-after-annulled-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2008/attorney-sanctioned-for-malpractice-and-professional-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2008/attorney-sanctioned-for-malpractice-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2008/attorney-sanctioned-for-malpractice-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2008/attorney-sanctioned-for-malpractice-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2008/attorney-sanctioned-for-malpractice-and-professional-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2008/attorney-sanctioned-for-malpractice-and-professional-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_150-2007/property-owner-v-municipality-challenge-to-connection-fees-based-on-lack-of-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2007/property-owner-v-municipality-challenge-to-connection-fees-based-on-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_150-2007/property-owner-v-municipality-challenge-to-connection-fees-based-on-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_150-2007/property-owner-v-municipality-challenge-to-connection-fees-based-on-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_150-2007/property-owner-v-municipality-challenge-to-connection-fees-based-on-lack-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_150-2007/property-owner-v-municipality-challenge-to-connection-fees-based-on-lack-of-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2024/teacher-training-admission-based-on-engineering-degree-equivalence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2024/teacher-training-admission-based-on-engineering-degree-equivalence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2024/teacher-training-admission-based-on-engineering-degree-equivalence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2024/teacher-training-admission-based-on-engineering-degree-equivalence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2024/teacher-training-admission-based-on-engineering-degree-equivalence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2024/teacher-training-admission-based-on-engineering-degree-equivalence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2022/parents-v-cantonal-medical-service-mask-mandate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2022/parents-v-cantonal-medical-service-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2022/parents-v-cantonal-medical-service-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2022/parents-v-cantonal-medical-service-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2022/parents-v-cantonal-medical-service-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2022/parents-v-cantonal-medical-service-mask-mandate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2021/federal-supreme-court-decision-on-back-taxes-and-tax-evasion-penalties-2005-2007</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2021/federal-supreme-court-decision-on-back-taxes-and-tax-evasion-penalties-2005-2007"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2021/federal-supreme-court-decision-on-back-taxes-and-tax-evasion-penalties-2005-2007"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2021/federal-supreme-court-decision-on-back-taxes-and-tax-evasion-penalties-2005-2007"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2021/federal-supreme-court-decision-on-back-taxes-and-tax-evasion-penalties-2005-2007"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2021/federal-supreme-court-decision-on-back-taxes-and-tax-evasion-penalties-2005-2007"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2020/detention-pending-deportation-of-algerian-national-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2020/detention-pending-deportation-of-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2020/detention-pending-deportation-of-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2020/detention-pending-deportation-of-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2020/detention-pending-deportation-of-algerian-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2020/detention-pending-deportation-of-algerian-national-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2019/weapon-seizure-and-surrender-order-overturned-due-to-insufficient-danger-of-misuse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2019/weapon-seizure-and-surrender-order-overturned-due-to-insufficient-danger-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2019/weapon-seizure-and-surrender-order-overturned-due-to-insufficient-danger-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2019/weapon-seizure-and-surrender-order-overturned-due-to-insufficient-danger-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2019/weapon-seizure-and-surrender-order-overturned-due-to-insufficient-danger-of-misuse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2019/weapon-seizure-and-surrender-order-overturned-due-to-insufficient-danger-of-misuse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2018/algerian-national-appeals-late-residence-permit-extension-denial-and-expulsion-order-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2018/algerian-national-appeals-late-residence-permit-extension-denial-and-expulsion-order-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2018/algerian-national-appeals-late-residence-permit-extension-denial-and-expulsion-order-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2018/algerian-national-appeals-late-residence-permit-extension-denial-and-expulsion-order-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2018/algerian-national-appeals-late-residence-permit-extension-denial-and-expulsion-order-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2018/algerian-national-appeals-late-residence-permit-extension-denial-and-expulsion-order-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2017/revocation-of-settlement-permit-based-on-fraudulent-prior-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2017/revocation-of-settlement-permit-based-on-fraudulent-prior-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2017/revocation-of-settlement-permit-based-on-fraudulent-prior-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2017/revocation-of-settlement-permit-based-on-fraudulent-prior-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2017/revocation-of-settlement-permit-based-on-fraudulent-prior-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2017/revocation-of-settlement-permit-based-on-fraudulent-prior-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2016/serbian-national-v-extension-denial-based-on-post-marital-hardship-fnia</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2016/serbian-national-v-extension-denial-based-on-post-marital-hardship-fnia"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2016/serbian-national-v-extension-denial-based-on-post-marital-hardship-fnia"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2016/serbian-national-v-extension-denial-based-on-post-marital-hardship-fnia"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2016/serbian-national-v-extension-denial-based-on-post-marital-hardship-fnia"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2016/serbian-national-v-extension-denial-based-on-post-marital-hardship-fnia"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2015/cantonal-tax-authority-standing-in-pre-harmonization-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2015/cantonal-tax-authority-standing-in-pre-harmonization-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2015/cantonal-tax-authority-standing-in-pre-harmonization-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2015/cantonal-tax-authority-standing-in-pre-harmonization-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2015/cantonal-tax-authority-standing-in-pre-harmonization-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2015/cantonal-tax-authority-standing-in-pre-harmonization-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2014/complainant-v-state-zurich-cantonal-police-mistreatment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2014/complainant-v-state-zurich-cantonal-police-mistreatment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2014/complainant-v-state-zurich-cantonal-police-mistreatment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2014/complainant-v-state-zurich-cantonal-police-mistreatment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2014/complainant-v-state-zurich-cantonal-police-mistreatment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2014/complainant-v-state-zurich-cantonal-police-mistreatment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2012/swiss-denial-of-residence-permit-extension-upheld-for-albanian-citizen-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2012/swiss-denial-of-residence-permit-extension-upheld-for-albanian-citizen-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2012/swiss-denial-of-residence-permit-extension-upheld-for-albanian-citizen-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2012/swiss-denial-of-residence-permit-extension-upheld-for-albanian-citizen-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2012/swiss-denial-of-residence-permit-extension-upheld-for-albanian-citizen-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2012/swiss-denial-of-residence-permit-extension-upheld-for-albanian-citizen-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2011/revocation-of-settlement-permit-based-on-annulled-naturalization-and-concealed-marital-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2011/revocation-of-settlement-permit-based-on-annulled-naturalization-and-concealed-marital-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2011/revocation-of-settlement-permit-based-on-annulled-naturalization-and-concealed-marital-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2011/revocation-of-settlement-permit-based-on-annulled-naturalization-and-concealed-marital-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2011/revocation-of-settlement-permit-based-on-annulled-naturalization-and-concealed-marital-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2011/revocation-of-settlement-permit-based-on-annulled-naturalization-and-concealed-marital-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2010/municipal-order-fee-jurisdiction-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2010/municipal-order-fee-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2010/municipal-order-fee-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2010/municipal-order-fee-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2010/municipal-order-fee-jurisdiction-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2010/municipal-order-fee-jurisdiction-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2009/belgian-national-v-switzerland-residence-permit-renewal-and-public-order-threat-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2009/belgian-national-v-switzerland-residence-permit-renewal-and-public-order-threat-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2009/belgian-national-v-switzerland-residence-permit-renewal-and-public-order-threat-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2009/belgian-national-v-switzerland-residence-permit-renewal-and-public-order-threat-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2009/belgian-national-v-switzerland-residence-permit-renewal-and-public-order-threat-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2009/belgian-national-v-switzerland-residence-permit-renewal-and-public-order-threat-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2008/zurich-v-graubuenden-equivalence-of-psychotherapy-licensing-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2008/zurich-v-graubuenden-equivalence-of-psychotherapy-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2008/zurich-v-graubuenden-equivalence-of-psychotherapy-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2008/zurich-v-graubuenden-equivalence-of-psychotherapy-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2008/zurich-v-graubuenden-equivalence-of-psychotherapy-licensing-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2008/zurich-v-graubuenden-equivalence-of-psychotherapy-licensing-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_15-2007/kosovo-father-denied-entry-permit-for-older-son-under-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2007/kosovo-father-denied-entry-permit-for-older-son-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_15-2007/kosovo-father-denied-entry-permit-for-older-son-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_15-2007/kosovo-father-denied-entry-permit-for-older-son-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_15-2007/kosovo-father-denied-entry-permit-for-older-son-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_15-2007/kosovo-father-denied-entry-permit-for-older-son-under-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2025/cantonal-council-member-v-zurich-cantonal-council-standing-to-appeal-religious-funding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2025/cantonal-council-member-v-zurich-cantonal-council-standing-to-appeal-religious-funding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2025/cantonal-council-member-v-zurich-cantonal-council-standing-to-appeal-religious-funding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2025/cantonal-council-member-v-zurich-cantonal-council-standing-to-appeal-religious-funding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2025/cantonal-council-member-v-zurich-cantonal-council-standing-to-appeal-religious-funding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2025/cantonal-council-member-v-zurich-cantonal-council-standing-to-appeal-religious-funding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2024/swiss-federal-supreme-court-upholds-indefinite-withdrawal-of-driving-instructor-license-for-cheating</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2024/swiss-federal-supreme-court-upholds-indefinite-withdrawal-of-driving-instructor-license-for-cheating"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2024/swiss-federal-supreme-court-upholds-indefinite-withdrawal-of-driving-instructor-license-for-cheating"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2024/swiss-federal-supreme-court-upholds-indefinite-withdrawal-of-driving-instructor-license-for-cheating"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2024/swiss-federal-supreme-court-upholds-indefinite-withdrawal-of-driving-instructor-license-for-cheating"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2024/swiss-federal-supreme-court-upholds-indefinite-withdrawal-of-driving-instructor-license-for-cheating"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2023/kosovar-national-v-swiss-federal-supreme-court-foreigner-employment-and-criminal-record-justify-visa-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2023/kosovar-national-v-swiss-federal-supreme-court-foreigner-employment-and-criminal-record-justify-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2023/kosovar-national-v-swiss-federal-supreme-court-foreigner-employment-and-criminal-record-justify-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2023/kosovar-national-v-swiss-federal-supreme-court-foreigner-employment-and-criminal-record-justify-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2023/kosovar-national-v-swiss-federal-supreme-court-foreigner-employment-and-criminal-record-justify-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2023/kosovar-national-v-swiss-federal-supreme-court-foreigner-employment-and-criminal-record-justify-visa-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2022/taxpayer-appeal-on-non-deductible-payment-and-tax-evasion-fine-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2022/taxpayer-appeal-on-non-deductible-payment-and-tax-evasion-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2022/taxpayer-appeal-on-non-deductible-payment-and-tax-evasion-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2022/taxpayer-appeal-on-non-deductible-payment-and-tax-evasion-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2022/taxpayer-appeal-on-non-deductible-payment-and-tax-evasion-fine-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2022/taxpayer-appeal-on-non-deductible-payment-and-tax-evasion-fine-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2021/naturopath-s-appeal-against-food-distribution-registration-requirement-upheld-in-part</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2021/naturopath-s-appeal-against-food-distribution-registration-requirement-upheld-in-part"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2021/naturopath-s-appeal-against-food-distribution-registration-requirement-upheld-in-part"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2021/naturopath-s-appeal-against-food-distribution-registration-requirement-upheld-in-part"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2021/naturopath-s-appeal-against-food-distribution-registration-requirement-upheld-in-part"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2021/naturopath-s-appeal-against-food-distribution-registration-requirement-upheld-in-part"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2020/gastronomy-permit-renunciation-validity-and-interim-relief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2020/gastronomy-permit-renunciation-validity-and-interim-relief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2020/gastronomy-permit-renunciation-validity-and-interim-relief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2020/gastronomy-permit-renunciation-validity-and-interim-relief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2020/gastronomy-permit-renunciation-validity-and-interim-relief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2020/gastronomy-permit-renunciation-validity-and-interim-relief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2019/taxpayer-s-appeal-on-cantonal-wealth-tax-valuation-inadmissible-due-to-lack-of-current-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2019/taxpayer-s-appeal-on-cantonal-wealth-tax-valuation-inadmissible-due-to-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2019/taxpayer-s-appeal-on-cantonal-wealth-tax-valuation-inadmissible-due-to-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2019/taxpayer-s-appeal-on-cantonal-wealth-tax-valuation-inadmissible-due-to-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2019/taxpayer-s-appeal-on-cantonal-wealth-tax-valuation-inadmissible-due-to-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2019/taxpayer-s-appeal-on-cantonal-wealth-tax-valuation-inadmissible-due-to-lack-of-current-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2018/pharmaceutical-company-s-vertical-recommended-pricing-constitutes-illegal-fixed-pricing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2018/pharmaceutical-company-s-vertical-recommended-pricing-constitutes-illegal-fixed-pricing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2018/pharmaceutical-company-s-vertical-recommended-pricing-constitutes-illegal-fixed-pricing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2018/pharmaceutical-company-s-vertical-recommended-pricing-constitutes-illegal-fixed-pricing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2018/pharmaceutical-company-s-vertical-recommended-pricing-constitutes-illegal-fixed-pricing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2018/pharmaceutical-company-s-vertical-recommended-pricing-constitutes-illegal-fixed-pricing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2017/corporation-v-tax-authorities-tax-assessments-and-admissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2017/corporation-v-tax-authorities-tax-assessments-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2017/corporation-v-tax-authorities-tax-assessments-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2017/corporation-v-tax-authorities-tax-assessments-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2017/corporation-v-tax-authorities-tax-assessments-and-admissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2017/corporation-v-tax-authorities-tax-assessments-and-admissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2015/couple-v-municipality-over-unregistered-pre-emption-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2015/couple-v-municipality-over-unregistered-pre-emption-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2015/couple-v-municipality-over-unregistered-pre-emption-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2015/couple-v-municipality-over-unregistered-pre-emption-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2015/couple-v-municipality-over-unregistered-pre-emption-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2015/couple-v-municipality-over-unregistered-pre-emption-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2013/plaintiff-v-federal-government-state-liability-claim-barred-by-forfeiture-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2013/plaintiff-v-federal-government-state-liability-claim-barred-by-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2013/plaintiff-v-federal-government-state-liability-claim-barred-by-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2013/plaintiff-v-federal-government-state-liability-claim-barred-by-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2013/plaintiff-v-federal-government-state-liability-claim-barred-by-forfeiture-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2013/plaintiff-v-federal-government-state-liability-claim-barred-by-forfeiture-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2012/airport-derogation-for-reduced-sunday-rest-days-upheld-temporarily</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2012/airport-derogation-for-reduced-sunday-rest-days-upheld-temporarily"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2012/airport-derogation-for-reduced-sunday-rest-days-upheld-temporarily"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2012/airport-derogation-for-reduced-sunday-rest-days-upheld-temporarily"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2012/airport-derogation-for-reduced-sunday-rest-days-upheld-temporarily"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2012/airport-derogation-for-reduced-sunday-rest-days-upheld-temporarily"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2011/dominican-national-residency-extension-after-short-marriage-due-to-important-personal-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2011/dominican-national-residency-extension-after-short-marriage-due-to-important-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2011/dominican-national-residency-extension-after-short-marriage-due-to-important-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2011/dominican-national-residency-extension-after-short-marriage-due-to-important-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2011/dominican-national-residency-extension-after-short-marriage-due-to-important-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2011/dominican-national-residency-extension-after-short-marriage-due-to-important-personal-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2010/algerian-national-asylum-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2010/algerian-national-asylum-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2010/algerian-national-asylum-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2010/algerian-national-asylum-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2010/algerian-national-asylum-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2010/algerian-national-asylum-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2009/failure-to-pay-advance-cost-deposit-leads-to-non-admission-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2009/failure-to-pay-advance-cost-deposit-leads-to-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2009/failure-to-pay-advance-cost-deposit-leads-to-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2009/failure-to-pay-advance-cost-deposit-leads-to-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2009/failure-to-pay-advance-cost-deposit-leads-to-non-admission-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2009/failure-to-pay-advance-cost-deposit-leads-to-non-admission-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2008/religious-freedom-vs-compulsory-mixed-gender-swimming-lessons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2008/religious-freedom-vs-compulsory-mixed-gender-swimming-lessons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2008/religious-freedom-vs-compulsory-mixed-gender-swimming-lessons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2008/religious-freedom-vs-compulsory-mixed-gender-swimming-lessons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2008/religious-freedom-vs-compulsory-mixed-gender-swimming-lessons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2008/religious-freedom-vs-compulsory-mixed-gender-swimming-lessons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_149-2007/appeal-regarding-state-fee-for-naturalization-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2007/appeal-regarding-state-fee-for-naturalization-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_149-2007/appeal-regarding-state-fee-for-naturalization-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_149-2007/appeal-regarding-state-fee-for-naturalization-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_149-2007/appeal-regarding-state-fee-for-naturalization-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_149-2007/appeal-regarding-state-fee-for-naturalization-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2025/italian-national-loses-settlement-permit-due-to-prolonged-absence-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2025/italian-national-loses-settlement-permit-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2025/italian-national-loses-settlement-permit-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2025/italian-national-loses-settlement-permit-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2025/italian-national-loses-settlement-permit-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2025/italian-national-loses-settlement-permit-due-to-prolonged-absence-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2024/dog-seizure-appeal-inadmissible-due-to-interlocutory-nature</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2024/dog-seizure-appeal-inadmissible-due-to-interlocutory-nature"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2024/dog-seizure-appeal-inadmissible-due-to-interlocutory-nature"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2024/dog-seizure-appeal-inadmissible-due-to-interlocutory-nature"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2024/dog-seizure-appeal-inadmissible-due-to-interlocutory-nature"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2024/dog-seizure-appeal-inadmissible-due-to-interlocutory-nature"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2023/italian-citizen-v-canton-loss-of-worker-status-and-insufficient-financial-sufficiency-for-non-lucrative-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2023/italian-citizen-v-canton-loss-of-worker-status-and-insufficient-financial-sufficiency-for-non-lucrative-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2023/italian-citizen-v-canton-loss-of-worker-status-and-insufficient-financial-sufficiency-for-non-lucrative-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2023/italian-citizen-v-canton-loss-of-worker-status-and-insufficient-financial-sufficiency-for-non-lucrative-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2023/italian-citizen-v-canton-loss-of-worker-status-and-insufficient-financial-sufficiency-for-non-lucrative-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2023/italian-citizen-v-canton-loss-of-worker-status-and-insufficient-financial-sufficiency-for-non-lucrative-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2022/sri-lankan-citizen-deportation-revocation-due-to-strong-private-interest-and-health-needs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2022/sri-lankan-citizen-deportation-revocation-due-to-strong-private-interest-and-health-needs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2022/sri-lankan-citizen-deportation-revocation-due-to-strong-private-interest-and-health-needs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2022/sri-lankan-citizen-deportation-revocation-due-to-strong-private-interest-and-health-needs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2022/sri-lankan-citizen-deportation-revocation-due-to-strong-private-interest-and-health-needs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2022/sri-lankan-citizen-deportation-revocation-due-to-strong-private-interest-and-health-needs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2021/switzerland-v-india-tax-information-exchange-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2021/switzerland-v-india-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2021/switzerland-v-india-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2021/switzerland-v-india-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2021/switzerland-v-india-tax-information-exchange-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2021/switzerland-v-india-tax-information-exchange-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2020/swiss-federal-supreme-court-upholds-taxation-of-post-assassination-payments-as-income-rejecting-donation-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2020/swiss-federal-supreme-court-upholds-taxation-of-post-assassination-payments-as-income-rejecting-donation-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2020/swiss-federal-supreme-court-upholds-taxation-of-post-assassination-payments-as-income-rejecting-donation-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2020/swiss-federal-supreme-court-upholds-taxation-of-post-assassination-payments-as-income-rejecting-donation-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2020/swiss-federal-supreme-court-upholds-taxation-of-post-assassination-payments-as-income-rejecting-donation-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2020/swiss-federal-supreme-court-upholds-taxation-of-post-assassination-payments-as-income-rejecting-donation-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2019/cantonal-authorities-v-owner-of-aggressive-bulldog-regarding-euthanasia-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2019/cantonal-authorities-v-owner-of-aggressive-bulldog-regarding-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2019/cantonal-authorities-v-owner-of-aggressive-bulldog-regarding-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2019/cantonal-authorities-v-owner-of-aggressive-bulldog-regarding-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2019/cantonal-authorities-v-owner-of-aggressive-bulldog-regarding-euthanasia-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2019/cantonal-authorities-v-owner-of-aggressive-bulldog-regarding-euthanasia-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2018/weko-price-recommendation-accomplice-liability-for-wholesalers-ruled-unlawful</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2018/weko-price-recommendation-accomplice-liability-for-wholesalers-ruled-unlawful"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2018/weko-price-recommendation-accomplice-liability-for-wholesalers-ruled-unlawful"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2018/weko-price-recommendation-accomplice-liability-for-wholesalers-ruled-unlawful"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2018/weko-price-recommendation-accomplice-liability-for-wholesalers-ruled-unlawful"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2018/weko-price-recommendation-accomplice-liability-for-wholesalers-ruled-unlawful"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2017/federal-supreme-court-sham-marriage-justifies-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2017/federal-supreme-court-sham-marriage-justifies-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2017/federal-supreme-court-sham-marriage-justifies-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2017/federal-supreme-court-sham-marriage-justifies-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2017/federal-supreme-court-sham-marriage-justifies-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2017/federal-supreme-court-sham-marriage-justifies-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2016/taxation-of-undisclosed-fiduciary-share-ownership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2016/taxation-of-undisclosed-fiduciary-share-ownership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2016/taxation-of-undisclosed-fiduciary-share-ownership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2016/taxation-of-undisclosed-fiduciary-share-ownership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2016/taxation-of-undisclosed-fiduciary-share-ownership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2016/taxation-of-undisclosed-fiduciary-share-ownership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-concealment-of-marital-status-and-paternity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-concealment-of-marital-status-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-concealment-of-marital-status-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-concealment-of-marital-status-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-concealment-of-marital-status-and-paternity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2015/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-for-concealment-of-marital-status-and-paternity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2014/swiss-tax-deduction-for-negative-yield-on-french-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2014/swiss-tax-deduction-for-negative-yield-on-french-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2014/swiss-tax-deduction-for-negative-yield-on-french-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2014/swiss-tax-deduction-for-negative-yield-on-french-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2014/swiss-tax-deduction-for-negative-yield-on-french-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2014/swiss-tax-deduction-for-negative-yield-on-french-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2013/kosovar-national-v-swiss-authorities-residence-permit-revocation-and-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2013/kosovar-national-v-swiss-authorities-residence-permit-revocation-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2013/kosovar-national-v-swiss-authorities-residence-permit-revocation-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2013/kosovar-national-v-swiss-authorities-residence-permit-revocation-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2013/kosovar-national-v-swiss-authorities-residence-permit-revocation-and-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2013/kosovar-national-v-swiss-authorities-residence-permit-revocation-and-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2012/foreign-national-v-swiss-work-permit-denial-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2012/foreign-national-v-swiss-work-permit-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2012/foreign-national-v-swiss-work-permit-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2012/foreign-national-v-swiss-work-permit-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2012/foreign-national-v-swiss-work-permit-denial-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2012/foreign-national-v-swiss-work-permit-denial-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2011/failure-to-pay-advance-on-costs-and-subsequent-appeal-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2011/failure-to-pay-advance-on-costs-and-subsequent-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2011/failure-to-pay-advance-on-costs-and-subsequent-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2011/failure-to-pay-advance-on-costs-and-subsequent-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2011/failure-to-pay-advance-on-costs-and-subsequent-appeal-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2011/failure-to-pay-advance-on-costs-and-subsequent-appeal-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2010/revocation-of-settlement-permit-due-to-extensive-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2010/revocation-of-settlement-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2010/revocation-of-settlement-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2010/revocation-of-settlement-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2010/revocation-of-settlement-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2010/revocation-of-settlement-permit-due-to-extensive-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2009/criminal-conviction-and-social-integration-override-family-interests-in-residence-permit-renewal-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2009/criminal-conviction-and-social-integration-override-family-interests-in-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2009/criminal-conviction-and-social-integration-override-family-interests-in-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2009/criminal-conviction-and-social-integration-override-family-interests-in-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2009/criminal-conviction-and-social-integration-override-family-interests-in-residence-permit-renewal-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2009/criminal-conviction-and-social-integration-override-family-interests-in-residence-permit-renewal-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2008/informal-bequests-tax-deductibility-ruling-lucerne</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2008/informal-bequests-tax-deductibility-ruling-lucerne"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2008/informal-bequests-tax-deductibility-ruling-lucerne"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2008/informal-bequests-tax-deductibility-ruling-lucerne"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2008/informal-bequests-tax-deductibility-ruling-lucerne"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2008/informal-bequests-tax-deductibility-ruling-lucerne"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_148-2007/asylum-seeker-detention-pending-deportation-upheld-due-to-flight-risk-and-history-of-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2007/asylum-seeker-detention-pending-deportation-upheld-due-to-flight-risk-and-history-of-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_148-2007/asylum-seeker-detention-pending-deportation-upheld-due-to-flight-risk-and-history-of-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_148-2007/asylum-seeker-detention-pending-deportation-upheld-due-to-flight-risk-and-history-of-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_148-2007/asylum-seeker-detention-pending-deportation-upheld-due-to-flight-risk-and-history-of-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_148-2007/asylum-seeker-detention-pending-deportation-upheld-due-to-flight-risk-and-history-of-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2025/residence-permit-denial-after-marital-breakdown-due-to-insufficient-cohabitation-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2025/residence-permit-denial-after-marital-breakdown-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2025/residence-permit-denial-after-marital-breakdown-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2025/residence-permit-denial-after-marital-breakdown-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2025/residence-permit-denial-after-marital-breakdown-due-to-insufficient-cohabitation-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2025/residence-permit-denial-after-marital-breakdown-due-to-insufficient-cohabitation-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2024/utility-interruption-for-non-payment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2024/utility-interruption-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2024/utility-interruption-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2024/utility-interruption-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2024/utility-interruption-for-non-payment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2024/utility-interruption-for-non-payment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2023/swiss-fsc-upholds-rejection-of-agricultural-land-sale-to-non-farmer-due-to-excessive-price</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2023/swiss-fsc-upholds-rejection-of-agricultural-land-sale-to-non-farmer-due-to-excessive-price"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2023/swiss-fsc-upholds-rejection-of-agricultural-land-sale-to-non-farmer-due-to-excessive-price"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2023/swiss-fsc-upholds-rejection-of-agricultural-land-sale-to-non-farmer-due-to-excessive-price"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2023/swiss-fsc-upholds-rejection-of-agricultural-land-sale-to-non-farmer-due-to-excessive-price"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2023/swiss-fsc-upholds-rejection-of-agricultural-land-sale-to-non-farmer-due-to-excessive-price"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2022/switzerland-greece-tax-assistance-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2022/switzerland-greece-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2022/switzerland-greece-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2022/switzerland-greece-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2022/switzerland-greece-tax-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2022/switzerland-greece-tax-assistance-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2021/serbian-national-s-belated-family-reunification-rejected-despite-caregiving-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2021/serbian-national-s-belated-family-reunification-rejected-despite-caregiving-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2021/serbian-national-s-belated-family-reunification-rejected-despite-caregiving-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2021/serbian-national-s-belated-family-reunification-rejected-despite-caregiving-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2021/serbian-national-s-belated-family-reunification-rejected-despite-caregiving-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2021/serbian-national-s-belated-family-reunification-rejected-despite-caregiving-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2020/serbian-national-v-switzerland-dismissal-of-residence-permit-appeal-for-non-payment-of-court-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2020/serbian-national-v-switzerland-dismissal-of-residence-permit-appeal-for-non-payment-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2020/serbian-national-v-switzerland-dismissal-of-residence-permit-appeal-for-non-payment-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2020/serbian-national-v-switzerland-dismissal-of-residence-permit-appeal-for-non-payment-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2020/serbian-national-v-switzerland-dismissal-of-residence-permit-appeal-for-non-payment-of-court-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2020/serbian-national-v-switzerland-dismissal-of-residence-permit-appeal-for-non-payment-of-court-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2019/foundation-denied-tax-exemption-for-horse-retirement-sanctuary</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2019/foundation-denied-tax-exemption-for-horse-retirement-sanctuary"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2019/foundation-denied-tax-exemption-for-horse-retirement-sanctuary"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2019/foundation-denied-tax-exemption-for-horse-retirement-sanctuary"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2019/foundation-denied-tax-exemption-for-horse-retirement-sanctuary"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2019/foundation-denied-tax-exemption-for-horse-retirement-sanctuary"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2018/pharmaceutical-company-antitrust-case-regarding-vertical-price-recommendations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2018/pharmaceutical-company-antitrust-case-regarding-vertical-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2018/pharmaceutical-company-antitrust-case-regarding-vertical-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2018/pharmaceutical-company-antitrust-case-regarding-vertical-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2018/pharmaceutical-company-antitrust-case-regarding-vertical-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2018/pharmaceutical-company-antitrust-case-regarding-vertical-price-recommendations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2017/bidder-standing-in-fixed-price-fuel-procurement-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2017/bidder-standing-in-fixed-price-fuel-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2017/bidder-standing-in-fixed-price-fuel-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2017/bidder-standing-in-fixed-price-fuel-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2017/bidder-standing-in-fixed-price-fuel-procurement-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2017/bidder-standing-in-fixed-price-fuel-procurement-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2016/revocation-of-residence-permit-due-to-false-claim-of-citizenship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2016/revocation-of-residence-permit-due-to-false-claim-of-citizenship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2016/revocation-of-residence-permit-due-to-false-claim-of-citizenship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2016/revocation-of-residence-permit-due-to-false-claim-of-citizenship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2016/revocation-of-residence-permit-due-to-false-claim-of-citizenship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2016/revocation-of-residence-permit-due-to-false-claim-of-citizenship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2015/father-and-disabled-daughter-denied-residence-permit-after-expired-family-reunification-deadlines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2015/father-and-disabled-daughter-denied-residence-permit-after-expired-family-reunification-deadlines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2015/father-and-disabled-daughter-denied-residence-permit-after-expired-family-reunification-deadlines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2015/father-and-disabled-daughter-denied-residence-permit-after-expired-family-reunification-deadlines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2015/father-and-disabled-daughter-denied-residence-permit-after-expired-family-reunification-deadlines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2015/father-and-disabled-daughter-denied-residence-permit-after-expired-family-reunification-deadlines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2014/revocation-of-settlement-permit-for-serious-assault-sustained</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2014/revocation-of-settlement-permit-for-serious-assault-sustained"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2014/revocation-of-settlement-permit-for-serious-assault-sustained"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2014/revocation-of-settlement-permit-for-serious-assault-sustained"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2014/revocation-of-settlement-permit-for-serious-assault-sustained"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2014/revocation-of-settlement-permit-for-serious-assault-sustained"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2012/moroccan-national-s-appeal-against-revocation-of-expired-family-reunification-residency-permit-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2012/moroccan-national-s-appeal-against-revocation-of-expired-family-reunification-residency-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2012/moroccan-national-s-appeal-against-revocation-of-expired-family-reunification-residency-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2012/moroccan-national-s-appeal-against-revocation-of-expired-family-reunification-residency-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2012/moroccan-national-s-appeal-against-revocation-of-expired-family-reunification-residency-permit-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2012/moroccan-national-s-appeal-against-revocation-of-expired-family-reunification-residency-permit-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2011/bosnian-national-s-failed-appeal-against-deportation-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2011/bosnian-national-s-failed-appeal-against-deportation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2011/bosnian-national-s-failed-appeal-against-deportation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2011/bosnian-national-s-failed-appeal-against-deportation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2011/bosnian-national-s-failed-appeal-against-deportation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2011/bosnian-national-s-failed-appeal-against-deportation-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2010/swiss-federal-supreme-court-upholds-expiration-of-serbian-national-s-settlement-permit-due-to-abandonment-of-swiss-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2010/swiss-federal-supreme-court-upholds-expiration-of-serbian-national-s-settlement-permit-due-to-abandonment-of-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2010/swiss-federal-supreme-court-upholds-expiration-of-serbian-national-s-settlement-permit-due-to-abandonment-of-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2010/swiss-federal-supreme-court-upholds-expiration-of-serbian-national-s-settlement-permit-due-to-abandonment-of-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2010/swiss-federal-supreme-court-upholds-expiration-of-serbian-national-s-settlement-permit-due-to-abandonment-of-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2010/swiss-federal-supreme-court-upholds-expiration-of-serbian-national-s-settlement-permit-due-to-abandonment-of-swiss-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2009/restaurateur-license-withdrawal-upheld-due-to-unsettled-public-debts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2009/restaurateur-license-withdrawal-upheld-due-to-unsettled-public-debts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2009/restaurateur-license-withdrawal-upheld-due-to-unsettled-public-debts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2009/restaurateur-license-withdrawal-upheld-due-to-unsettled-public-debts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2009/restaurateur-license-withdrawal-upheld-due-to-unsettled-public-debts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2009/restaurateur-license-withdrawal-upheld-due-to-unsettled-public-debts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2008/property-owner-v-cantonal-tax-authority-inheritance-tax-and-acquisition-costs-for-cadastral-profits-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2008/property-owner-v-cantonal-tax-authority-inheritance-tax-and-acquisition-costs-for-cadastral-profits-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2008/property-owner-v-cantonal-tax-authority-inheritance-tax-and-acquisition-costs-for-cadastral-profits-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2008/property-owner-v-cantonal-tax-authority-inheritance-tax-and-acquisition-costs-for-cadastral-profits-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2008/property-owner-v-cantonal-tax-authority-inheritance-tax-and-acquisition-costs-for-cadastral-profits-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2008/property-owner-v-cantonal-tax-authority-inheritance-tax-and-acquisition-costs-for-cadastral-profits-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_147-2007/claim-for-damages-after-seized-cannabis-plant-destruction-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2007/claim-for-damages-after-seized-cannabis-plant-destruction-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_147-2007/claim-for-damages-after-seized-cannabis-plant-destruction-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_147-2007/claim-for-damages-after-seized-cannabis-plant-destruction-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_147-2007/claim-for-damages-after-seized-cannabis-plant-destruction-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_147-2007/claim-for-damages-after-seized-cannabis-plant-destruction-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2025/italian-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2025/italian-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2025/italian-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2025/italian-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2025/italian-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2025/italian-national-v-switzerland-refusal-of-residence-permit-and-expulsion-order-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2024/appeal-on-refusal-of-legal-aid-and-cost-advance-in-privilege-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2024/appeal-on-refusal-of-legal-aid-and-cost-advance-in-privilege-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2024/appeal-on-refusal-of-legal-aid-and-cost-advance-in-privilege-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2024/appeal-on-refusal-of-legal-aid-and-cost-advance-in-privilege-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2024/appeal-on-refusal-of-legal-aid-and-cost-advance-in-privilege-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2024/appeal-on-refusal-of-legal-aid-and-cost-advance-in-privilege-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2023/owner-s-right-to-be-heard-violated-in-illegal-puppy-import-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2023/owner-s-right-to-be-heard-violated-in-illegal-puppy-import-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2023/owner-s-right-to-be-heard-violated-in-illegal-puppy-import-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2023/owner-s-right-to-be-heard-violated-in-illegal-puppy-import-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2023/owner-s-right-to-be-heard-violated-in-illegal-puppy-import-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2023/owner-s-right-to-be-heard-violated-in-illegal-puppy-import-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2022/swedish-tax-agency-v-swiss-federal-tax-administration-administrative-assistance-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2022/swedish-tax-agency-v-swiss-federal-tax-administration-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2022/swedish-tax-agency-v-swiss-federal-tax-administration-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2022/swedish-tax-agency-v-swiss-federal-tax-administration-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2022/swedish-tax-agency-v-swiss-federal-tax-administration-administrative-assistance-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2022/swedish-tax-agency-v-swiss-federal-tax-administration-administrative-assistance-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2021/customer-standing-in-prepayment-meter-tariff-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2021/customer-standing-in-prepayment-meter-tariff-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2021/customer-standing-in-prepayment-meter-tariff-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2021/customer-standing-in-prepayment-meter-tariff-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2021/customer-standing-in-prepayment-meter-tariff-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2021/customer-standing-in-prepayment-meter-tariff-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2020/swiss-supreme-court-upholds-expulsion-of-portuguese-national-convicted-of-serious-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2020/swiss-supreme-court-upholds-expulsion-of-portuguese-national-convicted-of-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2020/swiss-supreme-court-upholds-expulsion-of-portuguese-national-convicted-of-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2020/swiss-supreme-court-upholds-expulsion-of-portuguese-national-convicted-of-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2020/swiss-supreme-court-upholds-expulsion-of-portuguese-national-convicted-of-serious-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2020/swiss-supreme-court-upholds-expulsion-of-portuguese-national-convicted-of-serious-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2019/appeal-regarding-state-liability-dismissed-for-lack-of-specific-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2019/appeal-regarding-state-liability-dismissed-for-lack-of-specific-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2019/appeal-regarding-state-liability-dismissed-for-lack-of-specific-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2019/appeal-regarding-state-liability-dismissed-for-lack-of-specific-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2019/appeal-regarding-state-liability-dismissed-for-lack-of-specific-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2019/appeal-regarding-state-liability-dismissed-for-lack-of-specific-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2018/competition-commission-v-pharmacist-erectile-dysfunction-drug-price-recommendations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2018/competition-commission-v-pharmacist-erectile-dysfunction-drug-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2018/competition-commission-v-pharmacist-erectile-dysfunction-drug-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2018/competition-commission-v-pharmacist-erectile-dysfunction-drug-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2018/competition-commission-v-pharmacist-erectile-dysfunction-drug-price-recommendations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2018/competition-commission-v-pharmacist-erectile-dysfunction-drug-price-recommendations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2017/macedonian-national-s-late-family-reunification-for-eldest-son-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2017/macedonian-national-s-late-family-reunification-for-eldest-son-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2017/macedonian-national-s-late-family-reunification-for-eldest-son-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2017/macedonian-national-s-late-family-reunification-for-eldest-son-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2017/macedonian-national-s-late-family-reunification-for-eldest-son-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2017/macedonian-national-s-late-family-reunification-for-eldest-son-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2016/electronic-cigarette-distributor-v-federal-food-safety-and-veterinary-office</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2016/electronic-cigarette-distributor-v-federal-food-safety-and-veterinary-office"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2016/electronic-cigarette-distributor-v-federal-food-safety-and-veterinary-office"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2016/electronic-cigarette-distributor-v-federal-food-safety-and-veterinary-office"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2016/electronic-cigarette-distributor-v-federal-food-safety-and-veterinary-office"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2016/electronic-cigarette-distributor-v-federal-food-safety-and-veterinary-office"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2014/jordanian-national-denied-residence-extension-due-to-criminal-record-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2014/jordanian-national-denied-residence-extension-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2014/jordanian-national-denied-residence-extension-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2014/jordanian-national-denied-residence-extension-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2014/jordanian-national-denied-residence-extension-due-to-criminal-record-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2014/jordanian-national-denied-residence-extension-due-to-criminal-record-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2013/tax-recall-and-evasion-penalties-for-undeclared-income-and-annuities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2013/tax-recall-and-evasion-penalties-for-undeclared-income-and-annuities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2013/tax-recall-and-evasion-penalties-for-undeclared-income-and-annuities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2013/tax-recall-and-evasion-penalties-for-undeclared-income-and-annuities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2013/tax-recall-and-evasion-penalties-for-undeclared-income-and-annuities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2013/tax-recall-and-evasion-penalties-for-undeclared-income-and-annuities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2012/swissperform-tariff-a-dispute-interpretation-of-commercially-available-and-integrated-sound-recordings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2012/swissperform-tariff-a-dispute-interpretation-of-commercially-available-and-integrated-sound-recordings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2012/swissperform-tariff-a-dispute-interpretation-of-commercially-available-and-integrated-sound-recordings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2012/swissperform-tariff-a-dispute-interpretation-of-commercially-available-and-integrated-sound-recordings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2012/swissperform-tariff-a-dispute-interpretation-of-commercially-available-and-integrated-sound-recordings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2012/swissperform-tariff-a-dispute-interpretation-of-commercially-available-and-integrated-sound-recordings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2011/taxpayer-appeal-against-inadmissibility-due-to-unpaid-advance-cost-deposit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2011/taxpayer-appeal-against-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2011/taxpayer-appeal-against-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2011/taxpayer-appeal-against-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2011/taxpayer-appeal-against-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2011/taxpayer-appeal-against-inadmissibility-due-to-unpaid-advance-cost-deposit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2010/liechtenstein-anstalt-vat-deduction-reduction-due-to-abusive-arrangement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2010/liechtenstein-anstalt-vat-deduction-reduction-due-to-abusive-arrangement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2010/liechtenstein-anstalt-vat-deduction-reduction-due-to-abusive-arrangement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2010/liechtenstein-anstalt-vat-deduction-reduction-due-to-abusive-arrangement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2010/liechtenstein-anstalt-vat-deduction-reduction-due-to-abusive-arrangement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2010/liechtenstein-anstalt-vat-deduction-reduction-due-to-abusive-arrangement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_146-2009/serbian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2009/serbian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_146-2009/serbian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_146-2009/serbian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_146-2009/serbian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_146-2009/serbian-national-expulsion-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2025/kosovan-national-v-switzerland-residence-permit-extension-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2025/kosovan-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2025/kosovan-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2025/kosovan-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2025/kosovan-national-v-switzerland-residence-permit-extension-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2025/kosovan-national-v-switzerland-residence-permit-extension-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2024/denial-of-residence-permit-renewal-based-on-false-nationality-claim-and-lack-of-claim-to-hardship-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2024/denial-of-residence-permit-renewal-based-on-false-nationality-claim-and-lack-of-claim-to-hardship-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2024/denial-of-residence-permit-renewal-based-on-false-nationality-claim-and-lack-of-claim-to-hardship-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2024/denial-of-residence-permit-renewal-based-on-false-nationality-claim-and-lack-of-claim-to-hardship-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2024/denial-of-residence-permit-renewal-based-on-false-nationality-claim-and-lack-of-claim-to-hardship-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2024/denial-of-residence-permit-renewal-based-on-false-nationality-claim-and-lack-of-claim-to-hardship-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2023/congolese-national-v-residency-permit-refusal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2023/congolese-national-v-residency-permit-refusal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2023/congolese-national-v-residency-permit-refusal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2023/congolese-national-v-residency-permit-refusal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2023/congolese-national-v-residency-permit-refusal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2023/congolese-national-v-residency-permit-refusal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2022/federal-supreme-court-upholds-permit-refusal-due-to-debt-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2022/federal-supreme-court-upholds-permit-refusal-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2022/federal-supreme-court-upholds-permit-refusal-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2022/federal-supreme-court-upholds-permit-refusal-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2022/federal-supreme-court-upholds-permit-refusal-due-to-debt-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2022/federal-supreme-court-upholds-permit-refusal-due-to-debt-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2021/taxpayer-v-tax-authority-legal-aid-and-appeal-of-hobby-loss-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2021/taxpayer-v-tax-authority-legal-aid-and-appeal-of-hobby-loss-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2021/taxpayer-v-tax-authority-legal-aid-and-appeal-of-hobby-loss-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2021/taxpayer-v-tax-authority-legal-aid-and-appeal-of-hobby-loss-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2021/taxpayer-v-tax-authority-legal-aid-and-appeal-of-hobby-loss-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2021/taxpayer-v-tax-authority-legal-aid-and-appeal-of-hobby-loss-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2020/kosovan-spouse-family-reunification-appeal-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2020/kosovan-spouse-family-reunification-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2020/kosovan-spouse-family-reunification-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2020/kosovan-spouse-family-reunification-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2020/kosovan-spouse-family-reunification-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2020/kosovan-spouse-family-reunification-appeal-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2019/ethiopian-national-v-switzerland-residence-permit-refusal-upheld-despite-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2019/ethiopian-national-v-switzerland-residence-permit-refusal-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2019/ethiopian-national-v-switzerland-residence-permit-refusal-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2019/ethiopian-national-v-switzerland-residence-permit-refusal-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2019/ethiopian-national-v-switzerland-residence-permit-refusal-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2019/ethiopian-national-v-switzerland-residence-permit-refusal-upheld-despite-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2018/swiss-federal-court-upholds-antitrust-violation-for-fixed-price-agreement-via-electronic-price-recommendation-system-for-ed-drugs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2018/swiss-federal-court-upholds-antitrust-violation-for-fixed-price-agreement-via-electronic-price-recommendation-system-for-ed-drugs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2018/swiss-federal-court-upholds-antitrust-violation-for-fixed-price-agreement-via-electronic-price-recommendation-system-for-ed-drugs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2018/swiss-federal-court-upholds-antitrust-violation-for-fixed-price-agreement-via-electronic-price-recommendation-system-for-ed-drugs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2018/swiss-federal-court-upholds-antitrust-violation-for-fixed-price-agreement-via-electronic-price-recommendation-system-for-ed-drugs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2018/swiss-federal-court-upholds-antitrust-violation-for-fixed-price-agreement-via-electronic-price-recommendation-system-for-ed-drugs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2017/mother-and-dual-national-child-s-derivative-residence-rights-post-divorce-and-failure-to-meet-integration-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2017/mother-and-dual-national-child-s-derivative-residence-rights-post-divorce-and-failure-to-meet-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2017/mother-and-dual-national-child-s-derivative-residence-rights-post-divorce-and-failure-to-meet-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2017/mother-and-dual-national-child-s-derivative-residence-rights-post-divorce-and-failure-to-meet-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2017/mother-and-dual-national-child-s-derivative-residence-rights-post-divorce-and-failure-to-meet-integration-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2017/mother-and-dual-national-child-s-derivative-residence-rights-post-divorce-and-failure-to-meet-integration-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2016/revocation-of-residence-permit-for-drug-trafficking-and-money-laundering-upheld-over-family-life-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2016/revocation-of-residence-permit-for-drug-trafficking-and-money-laundering-upheld-over-family-life-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2016/revocation-of-residence-permit-for-drug-trafficking-and-money-laundering-upheld-over-family-life-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2016/revocation-of-residence-permit-for-drug-trafficking-and-money-laundering-upheld-over-family-life-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2016/revocation-of-residence-permit-for-drug-trafficking-and-money-laundering-upheld-over-family-life-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2016/revocation-of-residence-permit-for-drug-trafficking-and-money-laundering-upheld-over-family-life-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2015/tax-appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2015/tax-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2015/tax-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2015/tax-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2015/tax-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2015/tax-appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2014/nigerian-national-s-challenge-to-expulsion-detention-deemed-inadmissible-by-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2014/nigerian-national-s-challenge-to-expulsion-detention-deemed-inadmissible-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2014/nigerian-national-s-challenge-to-expulsion-detention-deemed-inadmissible-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2014/nigerian-national-s-challenge-to-expulsion-detention-deemed-inadmissible-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2014/nigerian-national-s-challenge-to-expulsion-detention-deemed-inadmissible-by-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2014/nigerian-national-s-challenge-to-expulsion-detention-deemed-inadmissible-by-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2013/moroccan-national-v-cantonal-court-residence-permit-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2013/moroccan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2013/moroccan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2013/moroccan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2013/moroccan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2013/moroccan-national-v-cantonal-court-residence-permit-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2012/refusal-to-extend-residence-permit-and-expulsion-upheld-despite-divorce-and-minimal-contact-with-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2012/refusal-to-extend-residence-permit-and-expulsion-upheld-despite-divorce-and-minimal-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2012/refusal-to-extend-residence-permit-and-expulsion-upheld-despite-divorce-and-minimal-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2012/refusal-to-extend-residence-permit-and-expulsion-upheld-despite-divorce-and-minimal-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2012/refusal-to-extend-residence-permit-and-expulsion-upheld-despite-divorce-and-minimal-contact-with-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2012/refusal-to-extend-residence-permit-and-expulsion-upheld-despite-divorce-and-minimal-contact-with-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2011/taxpayer-obligation-to-pay-cost-advance-despite-pending-vat-statements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2011/taxpayer-obligation-to-pay-cost-advance-despite-pending-vat-statements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2011/taxpayer-obligation-to-pay-cost-advance-despite-pending-vat-statements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2011/taxpayer-obligation-to-pay-cost-advance-despite-pending-vat-statements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2011/taxpayer-obligation-to-pay-cost-advance-despite-pending-vat-statements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2011/taxpayer-obligation-to-pay-cost-advance-despite-pending-vat-statements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2010/taxation-of-partnership-interest-sale-proceeds-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2010/taxation-of-partnership-interest-sale-proceeds-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2010/taxation-of-partnership-interest-sale-proceeds-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2010/taxation-of-partnership-interest-sale-proceeds-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2010/taxation-of-partnership-interest-sale-proceeds-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2010/taxation-of-partnership-interest-sale-proceeds-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2009/cantonal-transfer-tax-on-shareholder-acquisition-following-contract-cancellation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2009/cantonal-transfer-tax-on-shareholder-acquisition-following-contract-cancellation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2009/cantonal-transfer-tax-on-shareholder-acquisition-following-contract-cancellation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2009/cantonal-transfer-tax-on-shareholder-acquisition-following-contract-cancellation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2009/cantonal-transfer-tax-on-shareholder-acquisition-following-contract-cancellation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2009/cantonal-transfer-tax-on-shareholder-acquisition-following-contract-cancellation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2008/taxation-of-one-time-real-estate-partnership-compensation-as-extraordinary-income-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2008/taxation-of-one-time-real-estate-partnership-compensation-as-extraordinary-income-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2008/taxation-of-one-time-real-estate-partnership-compensation-as-extraordinary-income-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2008/taxation-of-one-time-real-estate-partnership-compensation-as-extraordinary-income-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2008/taxation-of-one-time-real-estate-partnership-compensation-as-extraordinary-income-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2008/taxation-of-one-time-real-estate-partnership-compensation-as-extraordinary-income-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_145-2007/tax-assessment-appeal-dismissed-due-to-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2007/tax-assessment-appeal-dismissed-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_145-2007/tax-assessment-appeal-dismissed-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_145-2007/tax-assessment-appeal-dismissed-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_145-2007/tax-assessment-appeal-dismissed-due-to-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_145-2007/tax-assessment-appeal-dismissed-due-to-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2025/pharmacy-operating-authorization-withdrawal-upheld-due-to-repeated-health-law-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2025/pharmacy-operating-authorization-withdrawal-upheld-due-to-repeated-health-law-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2025/pharmacy-operating-authorization-withdrawal-upheld-due-to-repeated-health-law-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2025/pharmacy-operating-authorization-withdrawal-upheld-due-to-repeated-health-law-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2025/pharmacy-operating-authorization-withdrawal-upheld-due-to-repeated-health-law-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2025/pharmacy-operating-authorization-withdrawal-upheld-due-to-repeated-health-law-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2024/geneva-bar-commission-v-attorney-failure-to-cooperate-with-portuguese-authority-on-disciplinary-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2024/geneva-bar-commission-v-attorney-failure-to-cooperate-with-portuguese-authority-on-disciplinary-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2024/geneva-bar-commission-v-attorney-failure-to-cooperate-with-portuguese-authority-on-disciplinary-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2024/geneva-bar-commission-v-attorney-failure-to-cooperate-with-portuguese-authority-on-disciplinary-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2024/geneva-bar-commission-v-attorney-failure-to-cooperate-with-portuguese-authority-on-disciplinary-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2024/geneva-bar-commission-v-attorney-failure-to-cooperate-with-portuguese-authority-on-disciplinary-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2023/serbian-national-loses-swiss-residence-permit-after-divorce-due-to-interrupted-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2023/serbian-national-loses-swiss-residence-permit-after-divorce-due-to-interrupted-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2023/serbian-national-loses-swiss-residence-permit-after-divorce-due-to-interrupted-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2023/serbian-national-loses-swiss-residence-permit-after-divorce-due-to-interrupted-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2023/serbian-national-loses-swiss-residence-permit-after-divorce-due-to-interrupted-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2023/serbian-national-loses-swiss-residence-permit-after-divorce-due-to-interrupted-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2021/state-secretariat-for-migration-v-cantonal-administrative-tribunal-admission-of-appeal-on-incidental-referral</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2021/state-secretariat-for-migration-v-cantonal-administrative-tribunal-admission-of-appeal-on-incidental-referral"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2021/state-secretariat-for-migration-v-cantonal-administrative-tribunal-admission-of-appeal-on-incidental-referral"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2021/state-secretariat-for-migration-v-cantonal-administrative-tribunal-admission-of-appeal-on-incidental-referral"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2021/state-secretariat-for-migration-v-cantonal-administrative-tribunal-admission-of-appeal-on-incidental-referral"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2021/state-secretariat-for-migration-v-cantonal-administrative-tribunal-admission-of-appeal-on-incidental-referral"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2020/tax-appeal-admissibility-on-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2020/tax-appeal-admissibility-on-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2020/tax-appeal-admissibility-on-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2020/tax-appeal-admissibility-on-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2020/tax-appeal-admissibility-on-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2020/tax-appeal-admissibility-on-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2019/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sham-marriage-and-concealment-of-parallel-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2019/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sham-marriage-and-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2019/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sham-marriage-and-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2019/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sham-marriage-and-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2019/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sham-marriage-and-concealment-of-parallel-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2019/swiss-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-sham-marriage-and-concealment-of-parallel-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2018/revocation-of-settlement-permit-and-expulsion-of-portuguese-national-upon-release-from-prison-despite-ongoing-therapeutic-measure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2018/revocation-of-settlement-permit-and-expulsion-of-portuguese-national-upon-release-from-prison-despite-ongoing-therapeutic-measure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2018/revocation-of-settlement-permit-and-expulsion-of-portuguese-national-upon-release-from-prison-despite-ongoing-therapeutic-measure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2018/revocation-of-settlement-permit-and-expulsion-of-portuguese-national-upon-release-from-prison-despite-ongoing-therapeutic-measure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2018/revocation-of-settlement-permit-and-expulsion-of-portuguese-national-upon-release-from-prison-despite-ongoing-therapeutic-measure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2018/revocation-of-settlement-permit-and-expulsion-of-portuguese-national-upon-release-from-prison-despite-ongoing-therapeutic-measure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2016/municipality-v-unmarried-couple-on-supplementary-childcare-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2016/municipality-v-unmarried-couple-on-supplementary-childcare-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2016/municipality-v-unmarried-couple-on-supplementary-childcare-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2016/municipality-v-unmarried-couple-on-supplementary-childcare-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2016/municipality-v-unmarried-couple-on-supplementary-childcare-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2016/municipality-v-unmarried-couple-on-supplementary-childcare-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2015/serbian-national-s-residence-permit-revocation-upheld-due-to-lack-of-specific-legal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2015/serbian-national-s-residence-permit-revocation-upheld-due-to-lack-of-specific-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2015/serbian-national-s-residence-permit-revocation-upheld-due-to-lack-of-specific-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2015/serbian-national-s-residence-permit-revocation-upheld-due-to-lack-of-specific-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2015/serbian-national-s-residence-permit-revocation-upheld-due-to-lack-of-specific-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2015/serbian-national-s-residence-permit-revocation-upheld-due-to-lack-of-specific-legal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2014/training-cost-reimbursement-denial-under-new-law-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2014/training-cost-reimbursement-denial-under-new-law-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2014/training-cost-reimbursement-denial-under-new-law-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2014/training-cost-reimbursement-denial-under-new-law-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2014/training-cost-reimbursement-denial-under-new-law-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2014/training-cost-reimbursement-denial-under-new-law-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2011/kosovo-national-expulsion-after-short-marriage-and-residence-permit-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2011/kosovo-national-expulsion-after-short-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2011/kosovo-national-expulsion-after-short-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2011/kosovo-national-expulsion-after-short-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2011/kosovo-national-expulsion-after-short-marriage-and-residence-permit-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2011/kosovo-national-expulsion-after-short-marriage-and-residence-permit-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2010/residence-permit-appeal-dismissed-due-to-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2010/residence-permit-appeal-dismissed-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2010/residence-permit-appeal-dismissed-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2010/residence-permit-appeal-dismissed-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2010/residence-permit-appeal-dismissed-due-to-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2010/residence-permit-appeal-dismissed-due-to-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2009/public-procurement-challenge-regarding-joinery-work-contract-award-based-on-arbitrary-application-of-documentation-requirements-and-erroneous-scoring</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2009/public-procurement-challenge-regarding-joinery-work-contract-award-based-on-arbitrary-application-of-documentation-requirements-and-erroneous-scoring"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2009/public-procurement-challenge-regarding-joinery-work-contract-award-based-on-arbitrary-application-of-documentation-requirements-and-erroneous-scoring"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2009/public-procurement-challenge-regarding-joinery-work-contract-award-based-on-arbitrary-application-of-documentation-requirements-and-erroneous-scoring"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2009/public-procurement-challenge-regarding-joinery-work-contract-award-based-on-arbitrary-application-of-documentation-requirements-and-erroneous-scoring"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2009/public-procurement-challenge-regarding-joinery-work-contract-award-based-on-arbitrary-application-of-documentation-requirements-and-erroneous-scoring"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2008/canton-of-schwyz-v-shareholders-taxation-of-accrued-income-vs-date-of-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2008/canton-of-schwyz-v-shareholders-taxation-of-accrued-income-vs-date-of-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2008/canton-of-schwyz-v-shareholders-taxation-of-accrued-income-vs-date-of-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2008/canton-of-schwyz-v-shareholders-taxation-of-accrued-income-vs-date-of-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2008/canton-of-schwyz-v-shareholders-taxation-of-accrued-income-vs-date-of-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2008/canton-of-schwyz-v-shareholders-taxation-of-accrued-income-vs-date-of-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_144-2007/riesenrad-operators-v-basel-market-stall-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2007/riesenrad-operators-v-basel-market-stall-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_144-2007/riesenrad-operators-v-basel-market-stall-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_144-2007/riesenrad-operators-v-basel-market-stall-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_144-2007/riesenrad-operators-v-basel-market-stall-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_144-2007/riesenrad-operators-v-basel-market-stall-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2025/foreign-national-v-cantonal-court-legal-aid-deadline-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2025/foreign-national-v-cantonal-court-legal-aid-deadline-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2025/foreign-national-v-cantonal-court-legal-aid-deadline-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2025/foreign-national-v-cantonal-court-legal-aid-deadline-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2025/foreign-national-v-cantonal-court-legal-aid-deadline-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2025/foreign-national-v-cantonal-court-legal-aid-deadline-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2024/appeal-against-official-surveying-rejection-dismissed-for-untimely-filing-and-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2024/appeal-against-official-surveying-rejection-dismissed-for-untimely-filing-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2024/appeal-against-official-surveying-rejection-dismissed-for-untimely-filing-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2024/appeal-against-official-surveying-rejection-dismissed-for-untimely-filing-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2024/appeal-against-official-surveying-rejection-dismissed-for-untimely-filing-and-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2024/appeal-against-official-surveying-rejection-dismissed-for-untimely-filing-and-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2023/municipality-v-expert-remuneration-for-public-law-audit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2023/municipality-v-expert-remuneration-for-public-law-audit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2023/municipality-v-expert-remuneration-for-public-law-audit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2023/municipality-v-expert-remuneration-for-public-law-audit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2023/municipality-v-expert-remuneration-for-public-law-audit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2023/municipality-v-expert-remuneration-for-public-law-audit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2022/swiss-citizen-s-spouse-residence-permit-denial-affirmed-due-to-untimely-application-and-long-term-voluntary-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2022/swiss-citizen-s-spouse-residence-permit-denial-affirmed-due-to-untimely-application-and-long-term-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2022/swiss-citizen-s-spouse-residence-permit-denial-affirmed-due-to-untimely-application-and-long-term-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2022/swiss-citizen-s-spouse-residence-permit-denial-affirmed-due-to-untimely-application-and-long-term-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2022/swiss-citizen-s-spouse-residence-permit-denial-affirmed-due-to-untimely-application-and-long-term-voluntary-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2022/swiss-citizen-s-spouse-residence-permit-denial-affirmed-due-to-untimely-application-and-long-term-voluntary-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2021/complaint-against-cantonal-covid-19-mask-ordinance-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2021/complaint-against-cantonal-covid-19-mask-ordinance-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2021/complaint-against-cantonal-covid-19-mask-ordinance-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2021/complaint-against-cantonal-covid-19-mask-ordinance-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2021/complaint-against-cantonal-covid-19-mask-ordinance-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2021/complaint-against-cantonal-covid-19-mask-ordinance-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2020/appeal-dismissed-due-to-failure-to-remedy-procedural-defect-in-permit-extension-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2020/appeal-dismissed-due-to-failure-to-remedy-procedural-defect-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2020/appeal-dismissed-due-to-failure-to-remedy-procedural-defect-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2020/appeal-dismissed-due-to-failure-to-remedy-procedural-defect-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2020/appeal-dismissed-due-to-failure-to-remedy-procedural-defect-in-permit-extension-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2020/appeal-dismissed-due-to-failure-to-remedy-procedural-defect-in-permit-extension-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2019/swiss-court-upholds-revocation-of-long-term-residency-due-to-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2019/swiss-court-upholds-revocation-of-long-term-residency-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2019/swiss-court-upholds-revocation-of-long-term-residency-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2019/swiss-court-upholds-revocation-of-long-term-residency-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2019/swiss-court-upholds-revocation-of-long-term-residency-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2019/swiss-court-upholds-revocation-of-long-term-residency-due-to-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2018/residence-permit-revocation-appeal-inadmissibility-due-to-delayed-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2018/residence-permit-revocation-appeal-inadmissibility-due-to-delayed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2018/residence-permit-revocation-appeal-inadmissibility-due-to-delayed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2018/residence-permit-revocation-appeal-inadmissibility-due-to-delayed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2018/residence-permit-revocation-appeal-inadmissibility-due-to-delayed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2018/residence-permit-revocation-appeal-inadmissibility-due-to-delayed-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2017/taxi-ordinance-challenge-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2017/taxi-ordinance-challenge-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2017/taxi-ordinance-challenge-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2017/taxi-ordinance-challenge-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2017/taxi-ordinance-challenge-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2017/taxi-ordinance-challenge-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2016/appeal-withdrawal-following-tax-settlement-and-cost-assignment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2016/appeal-withdrawal-following-tax-settlement-and-cost-assignment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2016/appeal-withdrawal-following-tax-settlement-and-cost-assignment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2016/appeal-withdrawal-following-tax-settlement-and-cost-assignment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2016/appeal-withdrawal-following-tax-settlement-and-cost-assignment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2016/appeal-withdrawal-following-tax-settlement-and-cost-assignment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2014/revocation-of-settlement-permit-and-expulsion-overturned-due-to-denial-of-access-to-case-files-and-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2014/revocation-of-settlement-permit-and-expulsion-overturned-due-to-denial-of-access-to-case-files-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2014/revocation-of-settlement-permit-and-expulsion-overturned-due-to-denial-of-access-to-case-files-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2014/revocation-of-settlement-permit-and-expulsion-overturned-due-to-denial-of-access-to-case-files-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2014/revocation-of-settlement-permit-and-expulsion-overturned-due-to-denial-of-access-to-case-files-and-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2014/revocation-of-settlement-permit-and-expulsion-overturned-due-to-denial-of-access-to-case-files-and-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2013/water-cooperative-tax-exemption-denial-due-to-asset-distribution-upon-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2013/water-cooperative-tax-exemption-denial-due-to-asset-distribution-upon-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2013/water-cooperative-tax-exemption-denial-due-to-asset-distribution-upon-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2013/water-cooperative-tax-exemption-denial-due-to-asset-distribution-upon-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2013/water-cooperative-tax-exemption-denial-due-to-asset-distribution-upon-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2013/water-cooperative-tax-exemption-denial-due-to-asset-distribution-upon-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2012/taxpayer-appeal-against-estimated-assessment-and-denial-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2012/taxpayer-appeal-against-estimated-assessment-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2012/taxpayer-appeal-against-estimated-assessment-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2012/taxpayer-appeal-against-estimated-assessment-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2012/taxpayer-appeal-against-estimated-assessment-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2012/taxpayer-appeal-against-estimated-assessment-and-denial-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2011/temporary-staffing-authorization-withdrawal-for-repeated-employment-of-undocumented-workers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2011/temporary-staffing-authorization-withdrawal-for-repeated-employment-of-undocumented-workers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2011/temporary-staffing-authorization-withdrawal-for-repeated-employment-of-undocumented-workers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2011/temporary-staffing-authorization-withdrawal-for-repeated-employment-of-undocumented-workers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2011/temporary-staffing-authorization-withdrawal-for-repeated-employment-of-undocumented-workers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2011/temporary-staffing-authorization-withdrawal-for-repeated-employment-of-undocumented-workers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2010/restaurant-closure-appeal-rejection-upheld-due-to-deficient-submissions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2010/restaurant-closure-appeal-rejection-upheld-due-to-deficient-submissions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2010/restaurant-closure-appeal-rejection-upheld-due-to-deficient-submissions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2010/restaurant-closure-appeal-rejection-upheld-due-to-deficient-submissions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2010/restaurant-closure-appeal-rejection-upheld-due-to-deficient-submissions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2010/restaurant-closure-appeal-rejection-upheld-due-to-deficient-submissions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2009/appeal-regarding-deportation-detention-moot-after-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2009/appeal-regarding-deportation-detention-moot-after-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2009/appeal-regarding-deportation-detention-moot-after-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2009/appeal-regarding-deportation-detention-moot-after-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2009/appeal-regarding-deportation-detention-moot-after-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2009/appeal-regarding-deportation-detention-moot-after-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2008/sole-proprietorship-v-federal-office-of-communications-refusal-of-free-legal-counsel-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2008/sole-proprietorship-v-federal-office-of-communications-refusal-of-free-legal-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2008/sole-proprietorship-v-federal-office-of-communications-refusal-of-free-legal-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2008/sole-proprietorship-v-federal-office-of-communications-refusal-of-free-legal-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2008/sole-proprietorship-v-federal-office-of-communications-refusal-of-free-legal-counsel-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2008/sole-proprietorship-v-federal-office-of-communications-refusal-of-free-legal-counsel-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_143-2007/taxpayer-withdrawal-of-appeal-regarding-military-service-exemption-tax-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2007/taxpayer-withdrawal-of-appeal-regarding-military-service-exemption-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_143-2007/taxpayer-withdrawal-of-appeal-regarding-military-service-exemption-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_143-2007/taxpayer-withdrawal-of-appeal-regarding-military-service-exemption-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_143-2007/taxpayer-withdrawal-of-appeal-regarding-military-service-exemption-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_143-2007/taxpayer-withdrawal-of-appeal-regarding-military-service-exemption-tax-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2024/bank-v-swiss-public-broadcaster-faithful-representation-in-reporting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2024/bank-v-swiss-public-broadcaster-faithful-representation-in-reporting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2024/bank-v-swiss-public-broadcaster-faithful-representation-in-reporting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2024/bank-v-swiss-public-broadcaster-faithful-representation-in-reporting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2024/bank-v-swiss-public-broadcaster-faithful-representation-in-reporting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2024/bank-v-swiss-public-broadcaster-faithful-representation-in-reporting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2023/turkish-national-v-switzerland-dublin-detention-vs-police-custody-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2023/turkish-national-v-switzerland-dublin-detention-vs-police-custody-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2023/turkish-national-v-switzerland-dublin-detention-vs-police-custody-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2023/turkish-national-v-switzerland-dublin-detention-vs-police-custody-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2023/turkish-national-v-switzerland-dublin-detention-vs-police-custody-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2023/turkish-national-v-switzerland-dublin-detention-vs-police-custody-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2022/swiss-federal-supreme-court-dismisses-covid-19-subsidy-appeal-by-company-in-liquidation-due-to-lack-of-enforceable-legal-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2022/swiss-federal-supreme-court-dismisses-covid-19-subsidy-appeal-by-company-in-liquidation-due-to-lack-of-enforceable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2022/swiss-federal-supreme-court-dismisses-covid-19-subsidy-appeal-by-company-in-liquidation-due-to-lack-of-enforceable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2022/swiss-federal-supreme-court-dismisses-covid-19-subsidy-appeal-by-company-in-liquidation-due-to-lack-of-enforceable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2022/swiss-federal-supreme-court-dismisses-covid-19-subsidy-appeal-by-company-in-liquidation-due-to-lack-of-enforceable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2022/swiss-federal-supreme-court-dismisses-covid-19-subsidy-appeal-by-company-in-liquidation-due-to-lack-of-enforceable-legal-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2021/appeal-withdrawal-regarding-primary-school-mask-mandate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2021/appeal-withdrawal-regarding-primary-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2021/appeal-withdrawal-regarding-primary-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2021/appeal-withdrawal-regarding-primary-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2021/appeal-withdrawal-regarding-primary-school-mask-mandate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2021/appeal-withdrawal-regarding-primary-school-mask-mandate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2020/taxpayer-challenge-to-joint-and-several-liability-due-to-claimed-insolvency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2020/taxpayer-challenge-to-joint-and-several-liability-due-to-claimed-insolvency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2020/taxpayer-challenge-to-joint-and-several-liability-due-to-claimed-insolvency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2020/taxpayer-challenge-to-joint-and-several-liability-due-to-claimed-insolvency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2020/taxpayer-challenge-to-joint-and-several-liability-due-to-claimed-insolvency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2020/taxpayer-challenge-to-joint-and-several-liability-due-to-claimed-insolvency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2019/basel-landschaft-cantonal-tax-law-amendments-regarding-property-deductions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2019/basel-landschaft-cantonal-tax-law-amendments-regarding-property-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2019/basel-landschaft-cantonal-tax-law-amendments-regarding-property-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2019/basel-landschaft-cantonal-tax-law-amendments-regarding-property-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2019/basel-landschaft-cantonal-tax-law-amendments-regarding-property-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2019/basel-landschaft-cantonal-tax-law-amendments-regarding-property-deductions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2018/farmer-vs-swiss-federal-supreme-court-animal-welfare-stall-width-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2018/farmer-vs-swiss-federal-supreme-court-animal-welfare-stall-width-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2018/farmer-vs-swiss-federal-supreme-court-animal-welfare-stall-width-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2018/farmer-vs-swiss-federal-supreme-court-animal-welfare-stall-width-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2018/farmer-vs-swiss-federal-supreme-court-animal-welfare-stall-width-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2018/farmer-vs-swiss-federal-supreme-court-animal-welfare-stall-width-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2017/state-secretariat-for-migration-v-french-national-revocation-of-settlement-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2017/state-secretariat-for-migration-v-french-national-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2017/state-secretariat-for-migration-v-french-national-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2017/state-secretariat-for-migration-v-french-national-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2017/state-secretariat-for-migration-v-french-national-revocation-of-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2017/state-secretariat-for-migration-v-french-national-revocation-of-settlement-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2015/kosovan-national-v-switzerland-refusal-of-exceptional-residence-permit-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2015/kosovan-national-v-switzerland-refusal-of-exceptional-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2015/kosovan-national-v-switzerland-refusal-of-exceptional-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2015/kosovan-national-v-switzerland-refusal-of-exceptional-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2015/kosovan-national-v-switzerland-refusal-of-exceptional-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2015/kosovan-national-v-switzerland-refusal-of-exceptional-residence-permit-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2014/concubine-as-solidary-debtor-deducting-mortgage-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2014/concubine-as-solidary-debtor-deducting-mortgage-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2014/concubine-as-solidary-debtor-deducting-mortgage-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2014/concubine-as-solidary-debtor-deducting-mortgage-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2014/concubine-as-solidary-debtor-deducting-mortgage-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2014/concubine-as-solidary-debtor-deducting-mortgage-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2013/detention-for-removal-of-rejected-asylum-seeker-with-evasion-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2013/detention-for-removal-of-rejected-asylum-seeker-with-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2013/detention-for-removal-of-rejected-asylum-seeker-with-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2013/detention-for-removal-of-rejected-asylum-seeker-with-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2013/detention-for-removal-of-rejected-asylum-seeker-with-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2013/detention-for-removal-of-rejected-asylum-seeker-with-evasion-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2012/taxpayers-v-tax-authority-regarding-tax-deferral-for-replacement-farmland-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2012/taxpayers-v-tax-authority-regarding-tax-deferral-for-replacement-farmland-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2012/taxpayers-v-tax-authority-regarding-tax-deferral-for-replacement-farmland-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2012/taxpayers-v-tax-authority-regarding-tax-deferral-for-replacement-farmland-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2012/taxpayers-v-tax-authority-regarding-tax-deferral-for-replacement-farmland-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2012/taxpayers-v-tax-authority-regarding-tax-deferral-for-replacement-farmland-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2011/landowners-v-municipality-liability-for-overpaid-betterment-contribution-and-interest-rate-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2011/landowners-v-municipality-liability-for-overpaid-betterment-contribution-and-interest-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2011/landowners-v-municipality-liability-for-overpaid-betterment-contribution-and-interest-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2011/landowners-v-municipality-liability-for-overpaid-betterment-contribution-and-interest-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2011/landowners-v-municipality-liability-for-overpaid-betterment-contribution-and-interest-rate-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2011/landowners-v-municipality-liability-for-overpaid-betterment-contribution-and-interest-rate-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2010/federal-supreme-court-dismisses-appeal-on-interlocutory-document-access-ruling-in-residence-permit-case-due-to-lack-of-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2010/federal-supreme-court-dismisses-appeal-on-interlocutory-document-access-ruling-in-residence-permit-case-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2010/federal-supreme-court-dismisses-appeal-on-interlocutory-document-access-ruling-in-residence-permit-case-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2010/federal-supreme-court-dismisses-appeal-on-interlocutory-document-access-ruling-in-residence-permit-case-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2010/federal-supreme-court-dismisses-appeal-on-interlocutory-document-access-ruling-in-residence-permit-case-due-to-lack-of-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2010/federal-supreme-court-dismisses-appeal-on-interlocutory-document-access-ruling-in-residence-permit-case-due-to-lack-of-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2009/asylum-seeker-s-marriage-based-residence-permit-denial-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2009/asylum-seeker-s-marriage-based-residence-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2009/asylum-seeker-s-marriage-based-residence-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2009/asylum-seeker-s-marriage-based-residence-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2009/asylum-seeker-s-marriage-based-residence-permit-denial-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2009/asylum-seeker-s-marriage-based-residence-permit-denial-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_142-2007/georgian-national-detention-challenge-dismissed-risk-of-absconding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2007/georgian-national-detention-challenge-dismissed-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_142-2007/georgian-national-detention-challenge-dismissed-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_142-2007/georgian-national-detention-challenge-dismissed-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_142-2007/georgian-national-detention-challenge-dismissed-risk-of-absconding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_142-2007/georgian-national-detention-challenge-dismissed-risk-of-absconding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2025/cameroonian-national-s-residence-permit-appeal-dismissed-due-to-unsubstantiated-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2025/cameroonian-national-s-residence-permit-appeal-dismissed-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2025/cameroonian-national-s-residence-permit-appeal-dismissed-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2025/cameroonian-national-s-residence-permit-appeal-dismissed-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2025/cameroonian-national-s-residence-permit-appeal-dismissed-due-to-unsubstantiated-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2025/cameroonian-national-s-residence-permit-appeal-dismissed-due-to-unsubstantiated-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2024/swiss-supreme-court-upholds-expulsion-of-colombian-national-despite-integration-insufficient-hardship-for-post-marital-residence-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2024/swiss-supreme-court-upholds-expulsion-of-colombian-national-despite-integration-insufficient-hardship-for-post-marital-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2024/swiss-supreme-court-upholds-expulsion-of-colombian-national-despite-integration-insufficient-hardship-for-post-marital-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2024/swiss-supreme-court-upholds-expulsion-of-colombian-national-despite-integration-insufficient-hardship-for-post-marital-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2024/swiss-supreme-court-upholds-expulsion-of-colombian-national-despite-integration-insufficient-hardship-for-post-marital-residence-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2024/swiss-supreme-court-upholds-expulsion-of-colombian-national-despite-integration-insufficient-hardship-for-post-marital-residence-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2023/student-legal-aid-for-exam-appeal-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2023/student-legal-aid-for-exam-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2023/student-legal-aid-for-exam-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2023/student-legal-aid-for-exam-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2023/student-legal-aid-for-exam-appeal-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2023/student-legal-aid-for-exam-appeal-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2022/appellant-v-canton-on-covid-19-healthcare-regulations-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2022/appellant-v-canton-on-covid-19-healthcare-regulations-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2022/appellant-v-canton-on-covid-19-healthcare-regulations-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2022/appellant-v-canton-on-covid-19-healthcare-regulations-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2022/appellant-v-canton-on-covid-19-healthcare-regulations-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2022/appellant-v-canton-on-covid-19-healthcare-regulations-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2021/swiss-resident-permit-revocation-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2021/swiss-resident-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2021/swiss-resident-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2021/swiss-resident-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2021/swiss-resident-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2021/swiss-resident-permit-revocation-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2020/canton-of-vaud-v-company-retroactive-tax-exemption-revocation-and-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2020/canton-of-vaud-v-company-retroactive-tax-exemption-revocation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2020/canton-of-vaud-v-company-retroactive-tax-exemption-revocation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2020/canton-of-vaud-v-company-retroactive-tax-exemption-revocation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2020/canton-of-vaud-v-company-retroactive-tax-exemption-revocation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2020/canton-of-vaud-v-company-retroactive-tax-exemption-revocation-and-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2019/tax-evasion-on-undeclared-wealth-confirmation-of-reassessment-and-fines</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2019/tax-evasion-on-undeclared-wealth-confirmation-of-reassessment-and-fines"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2019/tax-evasion-on-undeclared-wealth-confirmation-of-reassessment-and-fines"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2019/tax-evasion-on-undeclared-wealth-confirmation-of-reassessment-and-fines"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2019/tax-evasion-on-undeclared-wealth-confirmation-of-reassessment-and-fines"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2019/tax-evasion-on-undeclared-wealth-confirmation-of-reassessment-and-fines"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2018/federal-court-partially-grants-appeal-on-administrative-assistance-to-india-regarding-taxpayer-s-bank-accounts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2018/federal-court-partially-grants-appeal-on-administrative-assistance-to-india-regarding-taxpayer-s-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2018/federal-court-partially-grants-appeal-on-administrative-assistance-to-india-regarding-taxpayer-s-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2018/federal-court-partially-grants-appeal-on-administrative-assistance-to-india-regarding-taxpayer-s-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2018/federal-court-partially-grants-appeal-on-administrative-assistance-to-india-regarding-taxpayer-s-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2018/federal-court-partially-grants-appeal-on-administrative-assistance-to-india-regarding-taxpayer-s-bank-accounts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2017/student-exclusion-from-master-s-program-upheld-due-to-accelerated-resit-choice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2017/student-exclusion-from-master-s-program-upheld-due-to-accelerated-resit-choice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2017/student-exclusion-from-master-s-program-upheld-due-to-accelerated-resit-choice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2017/student-exclusion-from-master-s-program-upheld-due-to-accelerated-resit-choice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2017/student-exclusion-from-master-s-program-upheld-due-to-accelerated-resit-choice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2017/student-exclusion-from-master-s-program-upheld-due-to-accelerated-resit-choice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2016/swiss-federal-supreme-court-decision-on-capital-loss-deduction-for-private-equity-activities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2016/swiss-federal-supreme-court-decision-on-capital-loss-deduction-for-private-equity-activities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2016/swiss-federal-supreme-court-decision-on-capital-loss-deduction-for-private-equity-activities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2016/swiss-federal-supreme-court-decision-on-capital-loss-deduction-for-private-equity-activities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2016/swiss-federal-supreme-court-decision-on-capital-loss-deduction-for-private-equity-activities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2016/swiss-federal-supreme-court-decision-on-capital-loss-deduction-for-private-equity-activities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2015/serbian-national-expulsion-appeal-dismissed-for-untimely-filing-and-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2015/serbian-national-expulsion-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2015/serbian-national-expulsion-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2015/serbian-national-expulsion-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2015/serbian-national-expulsion-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2015/serbian-national-expulsion-appeal-dismissed-for-untimely-filing-and-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2014/kosovar-national-s-residence-permit-renewal-refusal-upheld-due-to-unsubstantiated-claim-of-marital-reconciliation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2014/kosovar-national-s-residence-permit-renewal-refusal-upheld-due-to-unsubstantiated-claim-of-marital-reconciliation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2014/kosovar-national-s-residence-permit-renewal-refusal-upheld-due-to-unsubstantiated-claim-of-marital-reconciliation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2014/kosovar-national-s-residence-permit-renewal-refusal-upheld-due-to-unsubstantiated-claim-of-marital-reconciliation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2014/kosovar-national-s-residence-permit-renewal-refusal-upheld-due-to-unsubstantiated-claim-of-marital-reconciliation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2014/kosovar-national-s-residence-permit-renewal-refusal-upheld-due-to-unsubstantiated-claim-of-marital-reconciliation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2013/revocation-of-domicile-permit-for-undisclosed-relationship-and-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2013/revocation-of-domicile-permit-for-undisclosed-relationship-and-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2013/revocation-of-domicile-permit-for-undisclosed-relationship-and-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2013/revocation-of-domicile-permit-for-undisclosed-relationship-and-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2013/revocation-of-domicile-permit-for-undisclosed-relationship-and-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2013/revocation-of-domicile-permit-for-undisclosed-relationship-and-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2012/nigerian-national-residence-permit-refusal-upheld-due-to-serious-drug-offense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2012/nigerian-national-residence-permit-refusal-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2012/nigerian-national-residence-permit-refusal-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2012/nigerian-national-residence-permit-refusal-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2012/nigerian-national-residence-permit-refusal-upheld-due-to-serious-drug-offense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2012/nigerian-national-residence-permit-refusal-upheld-due-to-serious-drug-offense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2011/refusal-of-suspensive-effect-for-children-awaiting-family-reunification-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2011/refusal-of-suspensive-effect-for-children-awaiting-family-reunification-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2011/refusal-of-suspensive-effect-for-children-awaiting-family-reunification-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2011/refusal-of-suspensive-effect-for-children-awaiting-family-reunification-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2011/refusal-of-suspensive-effect-for-children-awaiting-family-reunification-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2011/refusal-of-suspensive-effect-for-children-awaiting-family-reunification-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2010/turkish-national-v-switzerland-residence-permit-denial-based-on-sham-marriage-allegations-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2010/turkish-national-v-switzerland-residence-permit-denial-based-on-sham-marriage-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2010/turkish-national-v-switzerland-residence-permit-denial-based-on-sham-marriage-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2010/turkish-national-v-switzerland-residence-permit-denial-based-on-sham-marriage-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2010/turkish-national-v-switzerland-residence-permit-denial-based-on-sham-marriage-allegations-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2010/turkish-national-v-switzerland-residence-permit-denial-based-on-sham-marriage-allegations-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2009/residence-permit-revocation-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2009/residence-permit-revocation-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2009/residence-permit-revocation-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2009/residence-permit-revocation-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2009/residence-permit-revocation-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2009/residence-permit-revocation-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2008/tax-appeal-on-value-enhancing-alteration-deduction-and-home-office-expenses-2001</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2008/tax-appeal-on-value-enhancing-alteration-deduction-and-home-office-expenses-2001"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2008/tax-appeal-on-value-enhancing-alteration-deduction-and-home-office-expenses-2001"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2008/tax-appeal-on-value-enhancing-alteration-deduction-and-home-office-expenses-2001"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2008/tax-appeal-on-value-enhancing-alteration-deduction-and-home-office-expenses-2001"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2008/tax-appeal-on-value-enhancing-alteration-deduction-and-home-office-expenses-2001"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_141-2007/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-serious-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2007/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_141-2007/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_141-2007/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_141-2007/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_141-2007/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-following-serious-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2025/appeal-against-extended-deportation-detention-rendered-moot-by-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2025/appeal-against-extended-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2025/appeal-against-extended-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2025/appeal-against-extended-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2025/appeal-against-extended-deportation-detention-rendered-moot-by-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2025/appeal-against-extended-deportation-detention-rendered-moot-by-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2024/complainant-v-cantonal-magistrate-council-and-appeals-commission-accessibility-of-disciplinary-decision-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2024/complainant-v-cantonal-magistrate-council-and-appeals-commission-accessibility-of-disciplinary-decision-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2024/complainant-v-cantonal-magistrate-council-and-appeals-commission-accessibility-of-disciplinary-decision-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2024/complainant-v-cantonal-magistrate-council-and-appeals-commission-accessibility-of-disciplinary-decision-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2024/complainant-v-cantonal-magistrate-council-and-appeals-commission-accessibility-of-disciplinary-decision-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2024/complainant-v-cantonal-magistrate-council-and-appeals-commission-accessibility-of-disciplinary-decision-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2023/federal-supreme-court-declares-appeal-moot-following-dismissal-by-federal-administrative-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2023/federal-supreme-court-declares-appeal-moot-following-dismissal-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2023/federal-supreme-court-declares-appeal-moot-following-dismissal-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2023/federal-supreme-court-declares-appeal-moot-following-dismissal-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2023/federal-supreme-court-declares-appeal-moot-following-dismissal-by-federal-administrative-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2023/federal-supreme-court-declares-appeal-moot-following-dismissal-by-federal-administrative-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2022/kazakh-national-aesthetics-permit-refusal-upheld-due-to-untimely-and-inadmissible-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2022/kazakh-national-aesthetics-permit-refusal-upheld-due-to-untimely-and-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2022/kazakh-national-aesthetics-permit-refusal-upheld-due-to-untimely-and-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2022/kazakh-national-aesthetics-permit-refusal-upheld-due-to-untimely-and-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2022/kazakh-national-aesthetics-permit-refusal-upheld-due-to-untimely-and-inadmissible-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2022/kazakh-national-aesthetics-permit-refusal-upheld-due-to-untimely-and-inadmissible-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2021/municipality-road-contribution-system-invalidated-due-to-lack-of-specific-economic-advantage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2021/municipality-road-contribution-system-invalidated-due-to-lack-of-specific-economic-advantage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2021/municipality-road-contribution-system-invalidated-due-to-lack-of-specific-economic-advantage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2021/municipality-road-contribution-system-invalidated-due-to-lack-of-specific-economic-advantage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2021/municipality-road-contribution-system-invalidated-due-to-lack-of-specific-economic-advantage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2021/municipality-road-contribution-system-invalidated-due-to-lack-of-specific-economic-advantage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2020/exclusion-for-serious-drug-trafficking-upheld-against-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2020/exclusion-for-serious-drug-trafficking-upheld-against-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2020/exclusion-for-serious-drug-trafficking-upheld-against-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2020/exclusion-for-serious-drug-trafficking-upheld-against-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2020/exclusion-for-serious-drug-trafficking-upheld-against-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2020/exclusion-for-serious-drug-trafficking-upheld-against-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2019/serbian-national-s-residence-permit-refusal-upheld-due-to-serious-criminality-and-poor-social-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2019/serbian-national-s-residence-permit-refusal-upheld-due-to-serious-criminality-and-poor-social-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2019/serbian-national-s-residence-permit-refusal-upheld-due-to-serious-criminality-and-poor-social-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2019/serbian-national-s-residence-permit-refusal-upheld-due-to-serious-criminality-and-poor-social-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2019/serbian-national-s-residence-permit-refusal-upheld-due-to-serious-criminality-and-poor-social-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2019/serbian-national-s-residence-permit-refusal-upheld-due-to-serious-criminality-and-poor-social-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2018/expatriate-football-player-tax-dispute-over-exchange-rates</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2018/expatriate-football-player-tax-dispute-over-exchange-rates"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2018/expatriate-football-player-tax-dispute-over-exchange-rates"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2018/expatriate-football-player-tax-dispute-over-exchange-rates"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2018/expatriate-football-player-tax-dispute-over-exchange-rates"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2018/expatriate-football-player-tax-dispute-over-exchange-rates"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2017/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2017/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2017/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2017/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2017/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2017/federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-repeated-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2016/french-national-s-failure-to-prove-quasi-resident-status-in-swiss-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2016/french-national-s-failure-to-prove-quasi-resident-status-in-swiss-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2016/french-national-s-failure-to-prove-quasi-resident-status-in-swiss-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2016/french-national-s-failure-to-prove-quasi-resident-status-in-swiss-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2016/french-national-s-failure-to-prove-quasi-resident-status-in-swiss-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2016/french-national-s-failure-to-prove-quasi-resident-status-in-swiss-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2015/insurance-companies-v-canton-of-geneva-communal-business-tax-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2015/insurance-companies-v-canton-of-geneva-communal-business-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2015/insurance-companies-v-canton-of-geneva-communal-business-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2015/insurance-companies-v-canton-of-geneva-communal-business-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2015/insurance-companies-v-canton-of-geneva-communal-business-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2015/insurance-companies-v-canton-of-geneva-communal-business-tax-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2014/revocation-of-settlement-permit-for-kosovo-citizen-based-on-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2014/revocation-of-settlement-permit-for-kosovo-citizen-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2014/revocation-of-settlement-permit-for-kosovo-citizen-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2014/revocation-of-settlement-permit-for-kosovo-citizen-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2014/revocation-of-settlement-permit-for-kosovo-citizen-based-on-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2014/revocation-of-settlement-permit-for-kosovo-citizen-based-on-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2013/attorney-s-claim-for-litigation-costs-while-acting-pro-se</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2013/attorney-s-claim-for-litigation-costs-while-acting-pro-se"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2013/attorney-s-claim-for-litigation-costs-while-acting-pro-se"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2013/attorney-s-claim-for-litigation-costs-while-acting-pro-se"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2013/attorney-s-claim-for-litigation-costs-while-acting-pro-se"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2013/attorney-s-claim-for-litigation-costs-while-acting-pro-se"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2012/lawyer-s-death-renders-disciplinary-appeal-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2012/lawyer-s-death-renders-disciplinary-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2012/lawyer-s-death-renders-disciplinary-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2012/lawyer-s-death-renders-disciplinary-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2012/lawyer-s-death-renders-disciplinary-appeal-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2012/lawyer-s-death-renders-disciplinary-appeal-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2011/refusal-of-residence-permit-renewal-for-kosovan-spouse-following-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2011/refusal-of-residence-permit-renewal-for-kosovan-spouse-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2011/refusal-of-residence-permit-renewal-for-kosovan-spouse-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2011/refusal-of-residence-permit-renewal-for-kosovan-spouse-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2011/refusal-of-residence-permit-renewal-for-kosovan-spouse-following-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2011/refusal-of-residence-permit-renewal-for-kosovan-spouse-following-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2010/serbian-national-v-federal-office-for-migration-abuse-of-rights-in-post-divorce-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2010/serbian-national-v-federal-office-for-migration-abuse-of-rights-in-post-divorce-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2010/serbian-national-v-federal-office-for-migration-abuse-of-rights-in-post-divorce-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2010/serbian-national-v-federal-office-for-migration-abuse-of-rights-in-post-divorce-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2010/serbian-national-v-federal-office-for-migration-abuse-of-rights-in-post-divorce-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2010/serbian-national-v-federal-office-for-migration-abuse-of-rights-in-post-divorce-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2009/dutch-national-v-swiss-confederation-regarding-driving-license-information-and-damages</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2009/dutch-national-v-swiss-confederation-regarding-driving-license-information-and-damages"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2009/dutch-national-v-swiss-confederation-regarding-driving-license-information-and-damages"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2009/dutch-national-v-swiss-confederation-regarding-driving-license-information-and-damages"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2009/dutch-national-v-swiss-confederation-regarding-driving-license-information-and-damages"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2009/dutch-national-v-swiss-confederation-regarding-driving-license-information-and-damages"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2008/residence-permit-denial-and-lack-of-legal-standing-to-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2008/residence-permit-denial-and-lack-of-legal-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2008/residence-permit-denial-and-lack-of-legal-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2008/residence-permit-denial-and-lack-of-legal-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2008/residence-permit-denial-and-lack-of-legal-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2008/residence-permit-denial-and-lack-of-legal-standing-to-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_140-2007/ghanaian-national-v-switzerland-expulsion-following-serious-narcotics-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2007/ghanaian-national-v-switzerland-expulsion-following-serious-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_140-2007/ghanaian-national-v-switzerland-expulsion-following-serious-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_140-2007/ghanaian-national-v-switzerland-expulsion-following-serious-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_140-2007/ghanaian-national-v-switzerland-expulsion-following-serious-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_140-2007/ghanaian-national-v-switzerland-expulsion-following-serious-narcotics-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2025/italian-citizen-s-eu-efta-settlement-permit-lapsed-due-to-prolonged-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2025/italian-citizen-s-eu-efta-settlement-permit-lapsed-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2025/italian-citizen-s-eu-efta-settlement-permit-lapsed-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2025/italian-citizen-s-eu-efta-settlement-permit-lapsed-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2025/italian-citizen-s-eu-efta-settlement-permit-lapsed-due-to-prolonged-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2025/italian-citizen-s-eu-efta-settlement-permit-lapsed-due-to-prolonged-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2024/syrian-citizen-residency-downgrade-due-to-prolonged-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2024/syrian-citizen-residency-downgrade-due-to-prolonged-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2024/syrian-citizen-residency-downgrade-due-to-prolonged-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2024/syrian-citizen-residency-downgrade-due-to-prolonged-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2024/syrian-citizen-residency-downgrade-due-to-prolonged-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2024/syrian-citizen-residency-downgrade-due-to-prolonged-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2023/serbian-national-s-expulsion-upheld-after-divorce-following-husband-s-criminal-revocation-of-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2023/serbian-national-s-expulsion-upheld-after-divorce-following-husband-s-criminal-revocation-of-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2023/serbian-national-s-expulsion-upheld-after-divorce-following-husband-s-criminal-revocation-of-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2023/serbian-national-s-expulsion-upheld-after-divorce-following-husband-s-criminal-revocation-of-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2023/serbian-national-s-expulsion-upheld-after-divorce-following-husband-s-criminal-revocation-of-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2023/serbian-national-s-expulsion-upheld-after-divorce-following-husband-s-criminal-revocation-of-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2022/municipality-v-financial-equalization-payment-calculation-after-merger</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2022/municipality-v-financial-equalization-payment-calculation-after-merger"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2022/municipality-v-financial-equalization-payment-calculation-after-merger"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2022/municipality-v-financial-equalization-payment-calculation-after-merger"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2022/municipality-v-financial-equalization-payment-calculation-after-merger"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2022/municipality-v-financial-equalization-payment-calculation-after-merger"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2021/tax-amnesty-spontaneity-with-ongoing-audit-and-presumptive-expense-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2021/tax-amnesty-spontaneity-with-ongoing-audit-and-presumptive-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2021/tax-amnesty-spontaneity-with-ongoing-audit-and-presumptive-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2021/tax-amnesty-spontaneity-with-ongoing-audit-and-presumptive-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2021/tax-amnesty-spontaneity-with-ongoing-audit-and-presumptive-expense-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2021/tax-amnesty-spontaneity-with-ongoing-audit-and-presumptive-expense-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2020/swiss-federal-supreme-court-upholds-application-of-rural-land-law-to-castle-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2020/swiss-federal-supreme-court-upholds-application-of-rural-land-law-to-castle-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2020/swiss-federal-supreme-court-upholds-application-of-rural-land-law-to-castle-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2020/swiss-federal-supreme-court-upholds-application-of-rural-land-law-to-castle-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2020/swiss-federal-supreme-court-upholds-application-of-rural-land-law-to-castle-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2020/swiss-federal-supreme-court-upholds-application-of-rural-land-law-to-castle-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2019/taxpayer-wealth-determination-challenge-rejected-on-revision-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2019/taxpayer-wealth-determination-challenge-rejected-on-revision-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2019/taxpayer-wealth-determination-challenge-rejected-on-revision-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2019/taxpayer-wealth-determination-challenge-rejected-on-revision-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2019/taxpayer-wealth-determination-challenge-rejected-on-revision-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2019/taxpayer-wealth-determination-challenge-rejected-on-revision-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2018/swiss-supreme-court-upholds-refusal-to-extend-residence-permit-of-divorced-serbian-national-due-to-short-cohabitation-and-assault-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2018/swiss-supreme-court-upholds-refusal-to-extend-residence-permit-of-divorced-serbian-national-due-to-short-cohabitation-and-assault-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2018/swiss-supreme-court-upholds-refusal-to-extend-residence-permit-of-divorced-serbian-national-due-to-short-cohabitation-and-assault-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2018/swiss-supreme-court-upholds-refusal-to-extend-residence-permit-of-divorced-serbian-national-due-to-short-cohabitation-and-assault-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2018/swiss-supreme-court-upholds-refusal-to-extend-residence-permit-of-divorced-serbian-national-due-to-short-cohabitation-and-assault-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2018/swiss-supreme-court-upholds-refusal-to-extend-residence-permit-of-divorced-serbian-national-due-to-short-cohabitation-and-assault-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2017/refugee-expulsion-over-criminal-record-versus-refugee-convention-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2017/refugee-expulsion-over-criminal-record-versus-refugee-convention-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2017/refugee-expulsion-over-criminal-record-versus-refugee-convention-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2017/refugee-expulsion-over-criminal-record-versus-refugee-convention-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2017/refugee-expulsion-over-criminal-record-versus-refugee-convention-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2017/refugee-expulsion-over-criminal-record-versus-refugee-convention-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2016/iraqi-national-v-state-residence-permit-non-renewal-despite-family-ties-due-to-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2016/iraqi-national-v-state-residence-permit-non-renewal-despite-family-ties-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2016/iraqi-national-v-state-residence-permit-non-renewal-despite-family-ties-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2016/iraqi-national-v-state-residence-permit-non-renewal-despite-family-ties-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2016/iraqi-national-v-state-residence-permit-non-renewal-despite-family-ties-due-to-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2016/iraqi-national-v-state-residence-permit-non-renewal-despite-family-ties-due-to-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2015/chinese-national-residence-permit-appeal-over-lack-of-spousal-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2015/chinese-national-residence-permit-appeal-over-lack-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2015/chinese-national-residence-permit-appeal-over-lack-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2015/chinese-national-residence-permit-appeal-over-lack-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2015/chinese-national-residence-permit-appeal-over-lack-of-spousal-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2015/chinese-national-residence-permit-appeal-over-lack-of-spousal-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2014/foreign-national-residency-permit-reapplication-denial-due-to-incomplete-review-of-conjugal-duration-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2014/foreign-national-residency-permit-reapplication-denial-due-to-incomplete-review-of-conjugal-duration-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2014/foreign-national-residency-permit-reapplication-denial-due-to-incomplete-review-of-conjugal-duration-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2014/foreign-national-residency-permit-reapplication-denial-due-to-incomplete-review-of-conjugal-duration-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2014/foreign-national-residency-permit-reapplication-denial-due-to-incomplete-review-of-conjugal-duration-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2014/foreign-national-residency-permit-reapplication-denial-due-to-incomplete-review-of-conjugal-duration-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2013/taxpayer-loss-deduction-for-wine-import-business-disallowed-due-to-lack-of-profit-motive</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2013/taxpayer-loss-deduction-for-wine-import-business-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2013/taxpayer-loss-deduction-for-wine-import-business-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2013/taxpayer-loss-deduction-for-wine-import-business-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2013/taxpayer-loss-deduction-for-wine-import-business-disallowed-due-to-lack-of-profit-motive"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2013/taxpayer-loss-deduction-for-wine-import-business-disallowed-due-to-lack-of-profit-motive"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2012/appeal-against-cost-deposit-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2012/appeal-against-cost-deposit-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2012/appeal-against-cost-deposit-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2012/appeal-against-cost-deposit-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2012/appeal-against-cost-deposit-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2012/appeal-against-cost-deposit-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2011/taxpayer-appeal-inadmissible-due-to-insufficient-justification-of-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2011/taxpayer-appeal-inadmissible-due-to-insufficient-justification-of-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2011/taxpayer-appeal-inadmissible-due-to-insufficient-justification-of-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2011/taxpayer-appeal-inadmissible-due-to-insufficient-justification-of-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2011/taxpayer-appeal-inadmissible-due-to-insufficient-justification-of-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2011/taxpayer-appeal-inadmissible-due-to-insufficient-justification-of-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2010/revocation-of-long-term-residency-for-serious-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2010/revocation-of-long-term-residency-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2010/revocation-of-long-term-residency-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2010/revocation-of-long-term-residency-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2010/revocation-of-long-term-residency-for-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2010/revocation-of-long-term-residency-for-serious-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2009/taxpayer-weekly-residency-deductions-for-oversized-apartment-rental</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2009/taxpayer-weekly-residency-deductions-for-oversized-apartment-rental"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2009/taxpayer-weekly-residency-deductions-for-oversized-apartment-rental"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2009/taxpayer-weekly-residency-deductions-for-oversized-apartment-rental"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2009/taxpayer-weekly-residency-deductions-for-oversized-apartment-rental"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2009/taxpayer-weekly-residency-deductions-for-oversized-apartment-rental"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2008/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2008/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2008/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2008/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2008/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2008/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_14-2007/revocation-of-residence-permit-for-abuse-of-rights-due-to-fictitious-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2007/revocation-of-residence-permit-for-abuse-of-rights-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_14-2007/revocation-of-residence-permit-for-abuse-of-rights-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_14-2007/revocation-of-residence-permit-for-abuse-of-rights-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_14-2007/revocation-of-residence-permit-for-abuse-of-rights-due-to-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_14-2007/revocation-of-residence-permit-for-abuse-of-rights-due-to-fictitious-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2025/legal-representative-s-frivolous-appeal-and-standing-to-contest-disciplinary-fine-against-client</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2025/legal-representative-s-frivolous-appeal-and-standing-to-contest-disciplinary-fine-against-client"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2025/legal-representative-s-frivolous-appeal-and-standing-to-contest-disciplinary-fine-against-client"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2025/legal-representative-s-frivolous-appeal-and-standing-to-contest-disciplinary-fine-against-client"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2025/legal-representative-s-frivolous-appeal-and-standing-to-contest-disciplinary-fine-against-client"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2025/legal-representative-s-frivolous-appeal-and-standing-to-contest-disciplinary-fine-against-client"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2024/turkish-national-s-appeal-for-residence-permit-denied-due-to-insufficient-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2024/turkish-national-s-appeal-for-residence-permit-denied-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2024/turkish-national-s-appeal-for-residence-permit-denied-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2024/turkish-national-s-appeal-for-residence-permit-denied-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2024/turkish-national-s-appeal-for-residence-permit-denied-due-to-insufficient-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2024/turkish-national-s-appeal-for-residence-permit-denied-due-to-insufficient-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2023/brazilian-national-permit-lapse-due-to-absence-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2023/brazilian-national-permit-lapse-due-to-absence-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2023/brazilian-national-permit-lapse-due-to-absence-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2023/brazilian-national-permit-lapse-due-to-absence-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2023/brazilian-national-permit-lapse-due-to-absence-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2023/brazilian-national-permit-lapse-due-to-absence-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2022/taxation-of-ahv-and-bvg-children-s-annuities-and-children-s-deduction-for-adult-student-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2022/taxation-of-ahv-and-bvg-children-s-annuities-and-children-s-deduction-for-adult-student-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2022/taxation-of-ahv-and-bvg-children-s-annuities-and-children-s-deduction-for-adult-student-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2022/taxation-of-ahv-and-bvg-children-s-annuities-and-children-s-deduction-for-adult-student-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2022/taxation-of-ahv-and-bvg-children-s-annuities-and-children-s-deduction-for-adult-student-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2022/taxation-of-ahv-and-bvg-children-s-annuities-and-children-s-deduction-for-adult-student-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2021/refusal-of-professional-driver-s-license-due-to-prior-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2021/refusal-of-professional-driver-s-license-due-to-prior-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2021/refusal-of-professional-driver-s-license-due-to-prior-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2021/refusal-of-professional-driver-s-license-due-to-prior-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2021/refusal-of-professional-driver-s-license-due-to-prior-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2021/refusal-of-professional-driver-s-license-due-to-prior-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2020/taxpayer-income-adjustment-upheld-due-to-undocumented-shareholder-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2020/taxpayer-income-adjustment-upheld-due-to-undocumented-shareholder-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2020/taxpayer-income-adjustment-upheld-due-to-undocumented-shareholder-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2020/taxpayer-income-adjustment-upheld-due-to-undocumented-shareholder-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2020/taxpayer-income-adjustment-upheld-due-to-undocumented-shareholder-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2020/taxpayer-income-adjustment-upheld-due-to-undocumented-shareholder-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2019/father-s-child-support-deduction-for-children-not-in-parental-care</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2019/father-s-child-support-deduction-for-children-not-in-parental-care"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2019/father-s-child-support-deduction-for-children-not-in-parental-care"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2019/father-s-child-support-deduction-for-children-not-in-parental-care"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2019/father-s-child-support-deduction-for-children-not-in-parental-care"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2019/father-s-child-support-deduction-for-children-not-in-parental-care"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2018/federal-supreme-court-upholds-revocation-of-residency-permit-despite-strong-integration-ties-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2018/federal-supreme-court-upholds-revocation-of-residency-permit-despite-strong-integration-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2018/federal-supreme-court-upholds-revocation-of-residency-permit-despite-strong-integration-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2018/federal-supreme-court-upholds-revocation-of-residency-permit-despite-strong-integration-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2018/federal-supreme-court-upholds-revocation-of-residency-permit-despite-strong-integration-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2018/federal-supreme-court-upholds-revocation-of-residency-permit-despite-strong-integration-ties-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-social-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-social-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2016/afghan-national-v-settlement-permit-revocation-service-of-judicial-notifications</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2016/afghan-national-v-settlement-permit-revocation-service-of-judicial-notifications"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2016/afghan-national-v-settlement-permit-revocation-service-of-judicial-notifications"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2016/afghan-national-v-settlement-permit-revocation-service-of-judicial-notifications"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2016/afghan-national-v-settlement-permit-revocation-service-of-judicial-notifications"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2016/afghan-national-v-settlement-permit-revocation-service-of-judicial-notifications"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2015/heir-challenges-succession-tax-on-out-of-canton-assets-inclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2015/heir-challenges-succession-tax-on-out-of-canton-assets-inclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2015/heir-challenges-succession-tax-on-out-of-canton-assets-inclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2015/heir-challenges-succession-tax-on-out-of-canton-assets-inclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2015/heir-challenges-succession-tax-on-out-of-canton-assets-inclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2015/heir-challenges-succession-tax-on-out-of-canton-assets-inclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2014/swiss-immigration-revocation-based-on-serious-drug-trafficking-and-public-safety-threat</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2014/swiss-immigration-revocation-based-on-serious-drug-trafficking-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2014/swiss-immigration-revocation-based-on-serious-drug-trafficking-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2014/swiss-immigration-revocation-based-on-serious-drug-trafficking-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2014/swiss-immigration-revocation-based-on-serious-drug-trafficking-and-public-safety-threat"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2014/swiss-immigration-revocation-based-on-serious-drug-trafficking-and-public-safety-threat"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2013/lebanese-national-family-reunification-refused-due-to-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2013/lebanese-national-family-reunification-refused-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2013/lebanese-national-family-reunification-refused-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2013/lebanese-national-family-reunification-refused-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2013/lebanese-national-family-reunification-refused-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2013/lebanese-national-family-reunification-refused-due-to-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2012/canton-v-individual-education-reimbursement-based-on-age-limit-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2012/canton-v-individual-education-reimbursement-based-on-age-limit-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2012/canton-v-individual-education-reimbursement-based-on-age-limit-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2012/canton-v-individual-education-reimbursement-based-on-age-limit-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2012/canton-v-individual-education-reimbursement-based-on-age-limit-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2012/canton-v-individual-education-reimbursement-based-on-age-limit-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2011/television-broadcaster-v-independent-authority-for-radio-and-television-factual-accuracy-of-discussion-program</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2011/television-broadcaster-v-independent-authority-for-radio-and-television-factual-accuracy-of-discussion-program"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2011/television-broadcaster-v-independent-authority-for-radio-and-television-factual-accuracy-of-discussion-program"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2011/television-broadcaster-v-independent-authority-for-radio-and-television-factual-accuracy-of-discussion-program"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2011/television-broadcaster-v-independent-authority-for-radio-and-television-factual-accuracy-of-discussion-program"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2011/television-broadcaster-v-independent-authority-for-radio-and-television-factual-accuracy-of-discussion-program"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2009/landfill-operator-vs-cantonal-tax-for-site-remediation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2009/landfill-operator-vs-cantonal-tax-for-site-remediation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2009/landfill-operator-vs-cantonal-tax-for-site-remediation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2009/landfill-operator-vs-cantonal-tax-for-site-remediation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2009/landfill-operator-vs-cantonal-tax-for-site-remediation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2009/landfill-operator-vs-cantonal-tax-for-site-remediation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2008/iranian-national-deportation-detention-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2008/iranian-national-deportation-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2008/iranian-national-deportation-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2008/iranian-national-deportation-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2008/iranian-national-deportation-detention-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2008/iranian-national-deportation-detention-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_139-2007/appeal-against-tax-assessment-missed-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2007/appeal-against-tax-assessment-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_139-2007/appeal-against-tax-assessment-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_139-2007/appeal-against-tax-assessment-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_139-2007/appeal-against-tax-assessment-missed-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_139-2007/appeal-against-tax-assessment-missed-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2025/mother-v-canton-of-zurich-state-liability-for-foster-care-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2025/mother-v-canton-of-zurich-state-liability-for-foster-care-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2025/mother-v-canton-of-zurich-state-liability-for-foster-care-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2025/mother-v-canton-of-zurich-state-liability-for-foster-care-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2025/mother-v-canton-of-zurich-state-liability-for-foster-care-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2025/mother-v-canton-of-zurich-state-liability-for-foster-care-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2024/taxi-driver-v-canton-denial-of-justice-for-late-application-based-on-erroneous-official-advice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2024/taxi-driver-v-canton-denial-of-justice-for-late-application-based-on-erroneous-official-advice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2024/taxi-driver-v-canton-denial-of-justice-for-late-application-based-on-erroneous-official-advice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2024/taxi-driver-v-canton-denial-of-justice-for-late-application-based-on-erroneous-official-advice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2024/taxi-driver-v-canton-denial-of-justice-for-late-application-based-on-erroneous-official-advice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2024/taxi-driver-v-canton-denial-of-justice-for-late-application-based-on-erroneous-official-advice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2023/student-baccalaureate-failure-upheld-against-health-and-due-process-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2023/student-baccalaureate-failure-upheld-against-health-and-due-process-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2023/student-baccalaureate-failure-upheld-against-health-and-due-process-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2023/student-baccalaureate-failure-upheld-against-health-and-due-process-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2023/student-baccalaureate-failure-upheld-against-health-and-due-process-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2023/student-baccalaureate-failure-upheld-against-health-and-due-process-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2022/turkish-national-s-appeal-against-non-renewal-of-residence-permit-following-marital-separation-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2022/turkish-national-s-appeal-against-non-renewal-of-residence-permit-following-marital-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2022/turkish-national-s-appeal-against-non-renewal-of-residence-permit-following-marital-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2022/turkish-national-s-appeal-against-non-renewal-of-residence-permit-following-marital-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2022/turkish-national-s-appeal-against-non-renewal-of-residence-permit-following-marital-separation-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2022/turkish-national-s-appeal-against-non-renewal-of-residence-permit-following-marital-separation-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2021/appeal-against-cantonal-mask-mandate-for-primary-students-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2021/appeal-against-cantonal-mask-mandate-for-primary-students-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2021/appeal-against-cantonal-mask-mandate-for-primary-students-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2021/appeal-against-cantonal-mask-mandate-for-primary-students-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2021/appeal-against-cantonal-mask-mandate-for-primary-students-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2021/appeal-against-cantonal-mask-mandate-for-primary-students-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2020/taxpayer-appeal-re-constructive-dividends-and-income-adjustments-2005</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2020/taxpayer-appeal-re-constructive-dividends-and-income-adjustments-2005"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2020/taxpayer-appeal-re-constructive-dividends-and-income-adjustments-2005"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2020/taxpayer-appeal-re-constructive-dividends-and-income-adjustments-2005"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2020/taxpayer-appeal-re-constructive-dividends-and-income-adjustments-2005"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2020/taxpayer-appeal-re-constructive-dividends-and-income-adjustments-2005"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2019/mexican-national-v-swiss-federal-supreme-court-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2019/mexican-national-v-swiss-federal-supreme-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2019/mexican-national-v-swiss-federal-supreme-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2019/mexican-national-v-swiss-federal-supreme-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2019/mexican-national-v-swiss-federal-supreme-court-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2019/mexican-national-v-swiss-federal-supreme-court-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-criminal-conduct-and-debt-accumulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-criminal-conduct-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-criminal-conduct-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-criminal-conduct-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-criminal-conduct-and-debt-accumulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-criminal-conduct-and-debt-accumulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2017/finma-vs-independent-insurance-intermediary-registration-under-transitional-provisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2017/finma-vs-independent-insurance-intermediary-registration-under-transitional-provisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2017/finma-vs-independent-insurance-intermediary-registration-under-transitional-provisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2017/finma-vs-independent-insurance-intermediary-registration-under-transitional-provisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2017/finma-vs-independent-insurance-intermediary-registration-under-transitional-provisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2017/finma-vs-independent-insurance-intermediary-registration-under-transitional-provisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2016/foundation-youth-homes-fluctuation-fund-offset-claim-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2016/foundation-youth-homes-fluctuation-fund-offset-claim-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2016/foundation-youth-homes-fluctuation-fund-offset-claim-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2016/foundation-youth-homes-fluctuation-fund-offset-claim-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2016/foundation-youth-homes-fluctuation-fund-offset-claim-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2016/foundation-youth-homes-fluctuation-fund-offset-claim-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2015/applicant-v-cantonal-authorities-on-re-inscription-after-definitive-bar-exam-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2015/applicant-v-cantonal-authorities-on-re-inscription-after-definitive-bar-exam-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2015/applicant-v-cantonal-authorities-on-re-inscription-after-definitive-bar-exam-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2015/applicant-v-cantonal-authorities-on-re-inscription-after-definitive-bar-exam-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2015/applicant-v-cantonal-authorities-on-re-inscription-after-definitive-bar-exam-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2015/applicant-v-cantonal-authorities-on-re-inscription-after-definitive-bar-exam-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2014/intercantonal-double-taxation-and-real-estate-profit-tax-on-assignment-of-acquisition-right</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2014/intercantonal-double-taxation-and-real-estate-profit-tax-on-assignment-of-acquisition-right"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2014/intercantonal-double-taxation-and-real-estate-profit-tax-on-assignment-of-acquisition-right"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2014/intercantonal-double-taxation-and-real-estate-profit-tax-on-assignment-of-acquisition-right"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2014/intercantonal-double-taxation-and-real-estate-profit-tax-on-assignment-of-acquisition-right"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2014/intercantonal-double-taxation-and-real-estate-profit-tax-on-assignment-of-acquisition-right"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2013/heir-challenging-inheritance-tax-based-on-prior-donation-inclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2013/heir-challenging-inheritance-tax-based-on-prior-donation-inclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2013/heir-challenging-inheritance-tax-based-on-prior-donation-inclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2013/heir-challenging-inheritance-tax-based-on-prior-donation-inclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2013/heir-challenging-inheritance-tax-based-on-prior-donation-inclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2013/heir-challenging-inheritance-tax-based-on-prior-donation-inclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2012/tunisian-father-s-article-8-echr-claim-denied-for-residence-extension-based-on-minor-son-s-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2012/tunisian-father-s-article-8-echr-claim-denied-for-residence-extension-based-on-minor-son-s-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2012/tunisian-father-s-article-8-echr-claim-denied-for-residence-extension-based-on-minor-son-s-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2012/tunisian-father-s-article-8-echr-claim-denied-for-residence-extension-based-on-minor-son-s-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2012/tunisian-father-s-article-8-echr-claim-denied-for-residence-extension-based-on-minor-son-s-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2012/tunisian-father-s-article-8-echr-claim-denied-for-residence-extension-based-on-minor-son-s-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2011/detainee-challenges-deportation-and-detention-based-on-uncertain-nationality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2011/detainee-challenges-deportation-and-detention-based-on-uncertain-nationality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2011/detainee-challenges-deportation-and-detention-based-on-uncertain-nationality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2011/detainee-challenges-deportation-and-detention-based-on-uncertain-nationality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2011/detainee-challenges-deportation-and-detention-based-on-uncertain-nationality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2011/detainee-challenges-deportation-and-detention-based-on-uncertain-nationality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2010/swiss-federal-supreme-court-ruling-on-taxation-of-employee-stock-options</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2010/swiss-federal-supreme-court-ruling-on-taxation-of-employee-stock-options"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2010/swiss-federal-supreme-court-ruling-on-taxation-of-employee-stock-options"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2010/swiss-federal-supreme-court-ruling-on-taxation-of-employee-stock-options"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2010/swiss-federal-supreme-court-ruling-on-taxation-of-employee-stock-options"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2010/swiss-federal-supreme-court-ruling-on-taxation-of-employee-stock-options"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2009/jurisdictional-dispute-over-speech-therapy-reimbursement-and-perpetuatio-fori</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2009/jurisdictional-dispute-over-speech-therapy-reimbursement-and-perpetuatio-fori"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2009/jurisdictional-dispute-over-speech-therapy-reimbursement-and-perpetuatio-fori"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2009/jurisdictional-dispute-over-speech-therapy-reimbursement-and-perpetuatio-fori"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2009/jurisdictional-dispute-over-speech-therapy-reimbursement-and-perpetuatio-fori"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2009/jurisdictional-dispute-over-speech-therapy-reimbursement-and-perpetuatio-fori"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2008/federal-supreme-court-upholds-expulsion-of-long-term-resident-serious-foreign-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2008/federal-supreme-court-upholds-expulsion-of-long-term-resident-serious-foreign-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2008/federal-supreme-court-upholds-expulsion-of-long-term-resident-serious-foreign-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2008/federal-supreme-court-upholds-expulsion-of-long-term-resident-serious-foreign-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2008/federal-supreme-court-upholds-expulsion-of-long-term-resident-serious-foreign-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2008/federal-supreme-court-upholds-expulsion-of-long-term-resident-serious-foreign-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_138-2007/brazilian-national-v-swiss-authorities-residence-permit-transfer-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2007/brazilian-national-v-swiss-authorities-residence-permit-transfer-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_138-2007/brazilian-national-v-swiss-authorities-residence-permit-transfer-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_138-2007/brazilian-national-v-swiss-authorities-residence-permit-transfer-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_138-2007/brazilian-national-v-swiss-authorities-residence-permit-transfer-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_138-2007/brazilian-national-v-swiss-authorities-residence-permit-transfer-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2025/brazilian-national-s-delayed-family-reunification-denied-by-swiss-federal-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2025/brazilian-national-s-delayed-family-reunification-denied-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2025/brazilian-national-s-delayed-family-reunification-denied-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2025/brazilian-national-s-delayed-family-reunification-denied-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2025/brazilian-national-s-delayed-family-reunification-denied-by-swiss-federal-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2025/brazilian-national-s-delayed-family-reunification-denied-by-swiss-federal-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2024/company-appeal-regarding-geneva-minimum-wage-violation-and-fine-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2024/company-appeal-regarding-geneva-minimum-wage-violation-and-fine-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2024/company-appeal-regarding-geneva-minimum-wage-violation-and-fine-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2024/company-appeal-regarding-geneva-minimum-wage-violation-and-fine-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2024/company-appeal-regarding-geneva-minimum-wage-violation-and-fine-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2024/company-appeal-regarding-geneva-minimum-wage-violation-and-fine-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2023/attorney-fine-upheld-for-critical-blog-posts-undermining-judicial-trust</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2023/attorney-fine-upheld-for-critical-blog-posts-undermining-judicial-trust"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2023/attorney-fine-upheld-for-critical-blog-posts-undermining-judicial-trust"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2023/attorney-fine-upheld-for-critical-blog-posts-undermining-judicial-trust"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2023/attorney-fine-upheld-for-critical-blog-posts-undermining-judicial-trust"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2023/attorney-fine-upheld-for-critical-blog-posts-undermining-judicial-trust"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2022/federal-tax-assessment-upheld-based-on-land-register-co-ownership-shares-over-private-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2022/federal-tax-assessment-upheld-based-on-land-register-co-ownership-shares-over-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2022/federal-tax-assessment-upheld-based-on-land-register-co-ownership-shares-over-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2022/federal-tax-assessment-upheld-based-on-land-register-co-ownership-shares-over-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2022/federal-tax-assessment-upheld-based-on-land-register-co-ownership-shares-over-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2022/federal-tax-assessment-upheld-based-on-land-register-co-ownership-shares-over-private-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2021/appeal-against-cantonal-school-mask-mandate-withdrawn</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2021/appeal-against-cantonal-school-mask-mandate-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2021/appeal-against-cantonal-school-mask-mandate-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2021/appeal-against-cantonal-school-mask-mandate-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2021/appeal-against-cantonal-school-mask-mandate-withdrawn"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2021/appeal-against-cantonal-school-mask-mandate-withdrawn"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2019/taxpayer-challenge-to-lump-sum-deduction-for-foreign-property-maintenance-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2019/taxpayer-challenge-to-lump-sum-deduction-for-foreign-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2019/taxpayer-challenge-to-lump-sum-deduction-for-foreign-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2019/taxpayer-challenge-to-lump-sum-deduction-for-foreign-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2019/taxpayer-challenge-to-lump-sum-deduction-for-foreign-property-maintenance-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2019/taxpayer-challenge-to-lump-sum-deduction-for-foreign-property-maintenance-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2017/federal-supreme-court-dismisses-appeal-against-ubi-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2017/federal-supreme-court-dismisses-appeal-against-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2017/federal-supreme-court-dismisses-appeal-against-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2017/federal-supreme-court-dismisses-appeal-against-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2017/federal-supreme-court-dismisses-appeal-against-ubi-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2017/federal-supreme-court-dismisses-appeal-against-ubi-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2016/taxpayer-liquidation-does-not-justify-changing-average-balance-sheet-calculation-for-tax-status-qualification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2016/taxpayer-liquidation-does-not-justify-changing-average-balance-sheet-calculation-for-tax-status-qualification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2016/taxpayer-liquidation-does-not-justify-changing-average-balance-sheet-calculation-for-tax-status-qualification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2016/taxpayer-liquidation-does-not-justify-changing-average-balance-sheet-calculation-for-tax-status-qualification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2016/taxpayer-liquidation-does-not-justify-changing-average-balance-sheet-calculation-for-tax-status-qualification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2016/taxpayer-liquidation-does-not-justify-changing-average-balance-sheet-calculation-for-tax-status-qualification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2015/financial-disclosure-failure-bars-legal-aid-in-finma-intermediation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2015/financial-disclosure-failure-bars-legal-aid-in-finma-intermediation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2015/financial-disclosure-failure-bars-legal-aid-in-finma-intermediation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2015/financial-disclosure-failure-bars-legal-aid-in-finma-intermediation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2015/financial-disclosure-failure-bars-legal-aid-in-finma-intermediation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2015/financial-disclosure-failure-bars-legal-aid-in-finma-intermediation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2014/tax-avoidance-allegation-in-asset-transfer-during-corporate-restructuring-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2014/tax-avoidance-allegation-in-asset-transfer-during-corporate-restructuring-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2014/tax-avoidance-allegation-in-asset-transfer-during-corporate-restructuring-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2014/tax-avoidance-allegation-in-asset-transfer-during-corporate-restructuring-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2014/tax-avoidance-allegation-in-asset-transfer-during-corporate-restructuring-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2014/tax-avoidance-allegation-in-asset-transfer-during-corporate-restructuring-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2013/residence-permit-renewal-after-divorce-based-on-marital-duration-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2013/residence-permit-renewal-after-divorce-based-on-marital-duration-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2013/residence-permit-renewal-after-divorce-based-on-marital-duration-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2013/residence-permit-renewal-after-divorce-based-on-marital-duration-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2013/residence-permit-renewal-after-divorce-based-on-marital-duration-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2013/residence-permit-renewal-after-divorce-based-on-marital-duration-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2012/kosovar-national-s-appeal-on-residence-permit-non-renewal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2012/kosovar-national-s-appeal-on-residence-permit-non-renewal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2012/kosovar-national-s-appeal-on-residence-permit-non-renewal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2012/kosovar-national-s-appeal-on-residence-permit-non-renewal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2012/kosovar-national-s-appeal-on-residence-permit-non-renewal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2012/kosovar-national-s-appeal-on-residence-permit-non-renewal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2011/tax-assessment-time-barred-due-to-expiration-of-absolute-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2011/tax-assessment-time-barred-due-to-expiration-of-absolute-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2011/tax-assessment-time-barred-due-to-expiration-of-absolute-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2011/tax-assessment-time-barred-due-to-expiration-of-absolute-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2011/tax-assessment-time-barred-due-to-expiration-of-absolute-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2011/tax-assessment-time-barred-due-to-expiration-of-absolute-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2010/eritrean-asylum-seeker-v-federal-office-for-migration-and-cantonal-court-execution-of-dublin-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2010/eritrean-asylum-seeker-v-federal-office-for-migration-and-cantonal-court-execution-of-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2010/eritrean-asylum-seeker-v-federal-office-for-migration-and-cantonal-court-execution-of-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2010/eritrean-asylum-seeker-v-federal-office-for-migration-and-cantonal-court-execution-of-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2010/eritrean-asylum-seeker-v-federal-office-for-migration-and-cantonal-court-execution-of-dublin-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2010/eritrean-asylum-seeker-v-federal-office-for-migration-and-cantonal-court-execution-of-dublin-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2009/asylum-seeker-drug-sales-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2009/asylum-seeker-drug-sales-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2009/asylum-seeker-drug-sales-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2009/asylum-seeker-drug-sales-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2009/asylum-seeker-drug-sales-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2009/asylum-seeker-drug-sales-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2008/bus-company-license-renewal-and-stop-location-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2008/bus-company-license-renewal-and-stop-location-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2008/bus-company-license-renewal-and-stop-location-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2008/bus-company-license-renewal-and-stop-location-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2008/bus-company-license-renewal-and-stop-location-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2008/bus-company-license-renewal-and-stop-location-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_137-2007/appeal-withdrawal-and-termination-regarding-tv-program-violation-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2007/appeal-withdrawal-and-termination-regarding-tv-program-violation-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_137-2007/appeal-withdrawal-and-termination-regarding-tv-program-violation-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_137-2007/appeal-withdrawal-and-termination-regarding-tv-program-violation-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_137-2007/appeal-withdrawal-and-termination-regarding-tv-program-violation-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_137-2007/appeal-withdrawal-and-termination-regarding-tv-program-violation-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2025/kosovo-national-s-residence-permit-revocation-appeal-inadmissible-due-to-unpaid-security-for-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2025/kosovo-national-s-residence-permit-revocation-appeal-inadmissible-due-to-unpaid-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2025/kosovo-national-s-residence-permit-revocation-appeal-inadmissible-due-to-unpaid-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2025/kosovo-national-s-residence-permit-revocation-appeal-inadmissible-due-to-unpaid-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2025/kosovo-national-s-residence-permit-revocation-appeal-inadmissible-due-to-unpaid-security-for-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2025/kosovo-national-s-residence-permit-revocation-appeal-inadmissible-due-to-unpaid-security-for-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2024/food-company-v-cantonal-order-on-health-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2024/food-company-v-cantonal-order-on-health-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2024/food-company-v-cantonal-order-on-health-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2024/food-company-v-cantonal-order-on-health-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2024/food-company-v-cantonal-order-on-health-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2024/food-company-v-cantonal-order-on-health-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2023/iraqi-national-v-enforcement-detention-for-uncooperative-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2023/iraqi-national-v-enforcement-detention-for-uncooperative-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2023/iraqi-national-v-enforcement-detention-for-uncooperative-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2023/iraqi-national-v-enforcement-detention-for-uncooperative-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2023/iraqi-national-v-enforcement-detention-for-uncooperative-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2023/iraqi-national-v-enforcement-detention-for-uncooperative-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2022/iraqi-national-v-cantonal-court-of-lucerne-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2022/iraqi-national-v-cantonal-court-of-lucerne-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2022/iraqi-national-v-cantonal-court-of-lucerne-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2022/iraqi-national-v-cantonal-court-of-lucerne-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2022/iraqi-national-v-cantonal-court-of-lucerne-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2022/iraqi-national-v-cantonal-court-of-lucerne-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2021/taxation-of-life-insurance-surrender-value</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2021/taxation-of-life-insurance-surrender-value"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2021/taxation-of-life-insurance-surrender-value"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2021/taxation-of-life-insurance-surrender-value"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2021/taxation-of-life-insurance-surrender-value"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2021/taxation-of-life-insurance-surrender-value"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2020/municipality-of-wil-school-transfer-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2020/municipality-of-wil-school-transfer-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2020/municipality-of-wil-school-transfer-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2020/municipality-of-wil-school-transfer-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2020/municipality-of-wil-school-transfer-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2020/municipality-of-wil-school-transfer-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2019/finma-supervision-violation-appeal-regarding-unlicensed-deposit-taking-and-liquidation-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2019/finma-supervision-violation-appeal-regarding-unlicensed-deposit-taking-and-liquidation-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2019/finma-supervision-violation-appeal-regarding-unlicensed-deposit-taking-and-liquidation-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2019/finma-supervision-violation-appeal-regarding-unlicensed-deposit-taking-and-liquidation-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2019/finma-supervision-violation-appeal-regarding-unlicensed-deposit-taking-and-liquidation-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2019/finma-supervision-violation-appeal-regarding-unlicensed-deposit-taking-and-liquidation-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2018/radiologists-challenge-refusal-to-authorize-ct-and-mri-machine-commissioning-under-new-cantonal-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2018/radiologists-challenge-refusal-to-authorize-ct-and-mri-machine-commissioning-under-new-cantonal-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2018/radiologists-challenge-refusal-to-authorize-ct-and-mri-machine-commissioning-under-new-cantonal-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2018/radiologists-challenge-refusal-to-authorize-ct-and-mri-machine-commissioning-under-new-cantonal-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2018/radiologists-challenge-refusal-to-authorize-ct-and-mri-machine-commissioning-under-new-cantonal-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2018/radiologists-challenge-refusal-to-authorize-ct-and-mri-machine-commissioning-under-new-cantonal-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2017/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-criminality-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2016/inadmissibility-of-recourse-against-non-final-cantonal-administrative-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2016/inadmissibility-of-recourse-against-non-final-cantonal-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2016/inadmissibility-of-recourse-against-non-final-cantonal-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2016/inadmissibility-of-recourse-against-non-final-cantonal-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2016/inadmissibility-of-recourse-against-non-final-cantonal-administrative-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2016/inadmissibility-of-recourse-against-non-final-cantonal-administrative-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2015/basketball-association-subsidy-denial-due-to-late-accounting-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2015/basketball-association-subsidy-denial-due-to-late-accounting-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2015/basketball-association-subsidy-denial-due-to-late-accounting-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2015/basketball-association-subsidy-denial-due-to-late-accounting-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2015/basketball-association-subsidy-denial-due-to-late-accounting-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2015/basketball-association-subsidy-denial-due-to-late-accounting-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2014/kosovar-national-s-appeal-for-continued-residence-after-divorce-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2014/kosovar-national-s-appeal-for-continued-residence-after-divorce-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2014/kosovar-national-s-appeal-for-continued-residence-after-divorce-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2014/kosovar-national-s-appeal-for-continued-residence-after-divorce-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2014/kosovar-national-s-appeal-for-continued-residence-after-divorce-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2014/kosovar-national-s-appeal-for-continued-residence-after-divorce-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2013/revocation-of-permanent-residence-permit-for-convicted-homicide-offender-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2013/revocation-of-permanent-residence-permit-for-convicted-homicide-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2013/revocation-of-permanent-residence-permit-for-convicted-homicide-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2013/revocation-of-permanent-residence-permit-for-convicted-homicide-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2013/revocation-of-permanent-residence-permit-for-convicted-homicide-offender-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2013/revocation-of-permanent-residence-permit-for-convicted-homicide-offender-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2012/revocation-of-permanent-residence-permit-for-concealed-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2012/revocation-of-permanent-residence-permit-for-concealed-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2012/revocation-of-permanent-residence-permit-for-concealed-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2012/revocation-of-permanent-residence-permit-for-concealed-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2012/revocation-of-permanent-residence-permit-for-concealed-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2012/revocation-of-permanent-residence-permit-for-concealed-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2011/company-tax-assessment-upheld-despite-accounting-flaws-and-procedural-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2011/company-tax-assessment-upheld-despite-accounting-flaws-and-procedural-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2011/company-tax-assessment-upheld-despite-accounting-flaws-and-procedural-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2011/company-tax-assessment-upheld-despite-accounting-flaws-and-procedural-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2011/company-tax-assessment-upheld-despite-accounting-flaws-and-procedural-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2011/company-tax-assessment-upheld-despite-accounting-flaws-and-procedural-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2010/appeal-dismissal-upheld-for-missed-cost-advance-due-to-unproven-incapacitating-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2010/appeal-dismissal-upheld-for-missed-cost-advance-due-to-unproven-incapacitating-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2010/appeal-dismissal-upheld-for-missed-cost-advance-due-to-unproven-incapacitating-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2010/appeal-dismissal-upheld-for-missed-cost-advance-due-to-unproven-incapacitating-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2010/appeal-dismissal-upheld-for-missed-cost-advance-due-to-unproven-incapacitating-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2010/appeal-dismissal-upheld-for-missed-cost-advance-due-to-unproven-incapacitating-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2009/petitioner-v-federal-audit-oversight-authority-auditor-licensing-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2009/petitioner-v-federal-audit-oversight-authority-auditor-licensing-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2009/petitioner-v-federal-audit-oversight-authority-auditor-licensing-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2009/petitioner-v-federal-audit-oversight-authority-auditor-licensing-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2009/petitioner-v-federal-audit-oversight-authority-auditor-licensing-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2009/petitioner-v-federal-audit-oversight-authority-auditor-licensing-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2008/taxation-of-capital-gain-from-mobile-home-park-sale</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2008/taxation-of-capital-gain-from-mobile-home-park-sale"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2008/taxation-of-capital-gain-from-mobile-home-park-sale"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2008/taxation-of-capital-gain-from-mobile-home-park-sale"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2008/taxation-of-capital-gain-from-mobile-home-park-sale"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2008/taxation-of-capital-gain-from-mobile-home-park-sale"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_136-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-for-asylum-applicant-with-disputed-identity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-for-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_136-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-for-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_136-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-for-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_136-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-for-asylum-applicant-with-disputed-identity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_136-2007/federal-supreme-court-upholds-extended-detention-pending-deportation-for-asylum-applicant-with-disputed-identity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2025/kosovan-national-v-federal-supreme-court-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2025/kosovan-national-v-federal-supreme-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2025/kosovan-national-v-federal-supreme-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2025/kosovan-national-v-federal-supreme-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2025/kosovan-national-v-federal-supreme-court-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2025/kosovan-national-v-federal-supreme-court-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2024/mother-and-son-v-residence-permit-denial-excusable-error-in-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2024/mother-and-son-v-residence-permit-denial-excusable-error-in-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2024/mother-and-son-v-residence-permit-denial-excusable-error-in-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2024/mother-and-son-v-residence-permit-denial-excusable-error-in-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2024/mother-and-son-v-residence-permit-denial-excusable-error-in-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2024/mother-and-son-v-residence-permit-denial-excusable-error-in-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2023/foreign-nationals-hardship-residence-permit-reconsideration-appeal-dismissed-for-lack-of-substantive-right-and-insufficient-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2023/foreign-nationals-hardship-residence-permit-reconsideration-appeal-dismissed-for-lack-of-substantive-right-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2023/foreign-nationals-hardship-residence-permit-reconsideration-appeal-dismissed-for-lack-of-substantive-right-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2023/foreign-nationals-hardship-residence-permit-reconsideration-appeal-dismissed-for-lack-of-substantive-right-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2023/foreign-nationals-hardship-residence-permit-reconsideration-appeal-dismissed-for-lack-of-substantive-right-and-insufficient-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2023/foreign-nationals-hardship-residence-permit-reconsideration-appeal-dismissed-for-lack-of-substantive-right-and-insufficient-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2022/turkish-national-v-solothurn-cantonal-administrative-court-free-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2022/turkish-national-v-solothurn-cantonal-administrative-court-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2022/turkish-national-v-solothurn-cantonal-administrative-court-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2022/turkish-national-v-solothurn-cantonal-administrative-court-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2022/turkish-national-v-solothurn-cantonal-administrative-court-free-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2022/turkish-national-v-solothurn-cantonal-administrative-court-free-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2021/taxation-of-share-sale-proceeds-as-indirect-partial-liquidation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2021/taxation-of-share-sale-proceeds-as-indirect-partial-liquidation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2021/taxation-of-share-sale-proceeds-as-indirect-partial-liquidation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2021/taxation-of-share-sale-proceeds-as-indirect-partial-liquidation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2021/taxation-of-share-sale-proceeds-as-indirect-partial-liquidation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2021/taxation-of-share-sale-proceeds-as-indirect-partial-liquidation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2020/tax-administration-v-company-regarding-dual-vat-rates-for-textile-sales-and-finishing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2020/tax-administration-v-company-regarding-dual-vat-rates-for-textile-sales-and-finishing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2020/tax-administration-v-company-regarding-dual-vat-rates-for-textile-sales-and-finishing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2020/tax-administration-v-company-regarding-dual-vat-rates-for-textile-sales-and-finishing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2020/tax-administration-v-company-regarding-dual-vat-rates-for-textile-sales-and-finishing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2020/tax-administration-v-company-regarding-dual-vat-rates-for-textile-sales-and-finishing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2019/administrative-detention-duration-calculation-following-separate-asylum-and-criminal-expulsion-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2019/administrative-detention-duration-calculation-following-separate-asylum-and-criminal-expulsion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2019/administrative-detention-duration-calculation-following-separate-asylum-and-criminal-expulsion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2019/administrative-detention-duration-calculation-following-separate-asylum-and-criminal-expulsion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2019/administrative-detention-duration-calculation-following-separate-asylum-and-criminal-expulsion-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2019/administrative-detention-duration-calculation-following-separate-asylum-and-criminal-expulsion-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2018/macedonian-national-v-switzerland-residence-permit-revocation-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2018/macedonian-national-v-switzerland-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2018/macedonian-national-v-switzerland-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2018/macedonian-national-v-switzerland-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2018/macedonian-national-v-switzerland-residence-permit-revocation-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2018/macedonian-national-v-switzerland-residence-permit-revocation-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2017/italian-national-v-switzerland-refusal-to-lift-entry-ban-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2017/italian-national-v-switzerland-refusal-to-lift-entry-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2017/italian-national-v-switzerland-refusal-to-lift-entry-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2017/italian-national-v-switzerland-refusal-to-lift-entry-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2017/italian-national-v-switzerland-refusal-to-lift-entry-ban-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2017/italian-national-v-switzerland-refusal-to-lift-entry-ban-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2016/appeal-regarding-residence-permit-under-article-50-letr-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2016/appeal-regarding-residence-permit-under-article-50-letr-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2016/appeal-regarding-residence-permit-under-article-50-letr-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2016/appeal-regarding-residence-permit-under-article-50-letr-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2016/appeal-regarding-residence-permit-under-article-50-letr-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2016/appeal-regarding-residence-permit-under-article-50-letr-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2015/student-expulsion-upheld-despite-post-exam-health-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2015/student-expulsion-upheld-despite-post-exam-health-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2015/student-expulsion-upheld-despite-post-exam-health-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2015/student-expulsion-upheld-despite-post-exam-health-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2015/student-expulsion-upheld-despite-post-exam-health-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2015/student-expulsion-upheld-despite-post-exam-health-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2014/real-estate-transfer-tax-liability-after-restructuring-and-tax-authority-instruction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2014/real-estate-transfer-tax-liability-after-restructuring-and-tax-authority-instruction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2014/real-estate-transfer-tax-liability-after-restructuring-and-tax-authority-instruction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2014/real-estate-transfer-tax-liability-after-restructuring-and-tax-authority-instruction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2014/real-estate-transfer-tax-liability-after-restructuring-and-tax-authority-instruction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2014/real-estate-transfer-tax-liability-after-restructuring-and-tax-authority-instruction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2013/patriziato-v-landowners-betterment-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2013/patriziato-v-landowners-betterment-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2013/patriziato-v-landowners-betterment-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2013/patriziato-v-landowners-betterment-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2013/patriziato-v-landowners-betterment-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2013/patriziato-v-landowners-betterment-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2012/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2012/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2012/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2012/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2012/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2012/federal-supreme-court-upholds-expulsion-of-long-term-resident-for-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2011/revocation-of-residence-permit-upheld-for-habitual-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2011/revocation-of-residence-permit-upheld-for-habitual-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2011/revocation-of-residence-permit-upheld-for-habitual-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2011/revocation-of-residence-permit-upheld-for-habitual-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2011/revocation-of-residence-permit-upheld-for-habitual-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2011/revocation-of-residence-permit-upheld-for-habitual-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2010/moldovan-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-deficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2010/moldovan-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2010/moldovan-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2010/moldovan-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2010/moldovan-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-deficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2010/moldovan-national-v-switzerland-dismissal-of-appeal-on-residence-permit-revocation-due-to-procedural-deficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2009/swiss-citizen-s-children-s-family-reunification-denial-upheld-under-anag</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2009/swiss-citizen-s-children-s-family-reunification-denial-upheld-under-anag"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2009/swiss-citizen-s-children-s-family-reunification-denial-upheld-under-anag"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2009/swiss-citizen-s-children-s-family-reunification-denial-upheld-under-anag"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2009/swiss-citizen-s-children-s-family-reunification-denial-upheld-under-anag"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2009/swiss-citizen-s-children-s-family-reunification-denial-upheld-under-anag"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2008/capital-gain-taxation-on-sale-of-commercial-caravan-park</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2008/capital-gain-taxation-on-sale-of-commercial-caravan-park"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2008/capital-gain-taxation-on-sale-of-commercial-caravan-park"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2008/capital-gain-taxation-on-sale-of-commercial-caravan-park"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2008/capital-gain-taxation-on-sale-of-commercial-caravan-park"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2008/capital-gain-taxation-on-sale-of-commercial-caravan-park"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_135-2007/family-permit-non-renewal-appeal-dismissed-for-lack-of-legal-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2007/family-permit-non-renewal-appeal-dismissed-for-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_135-2007/family-permit-non-renewal-appeal-dismissed-for-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_135-2007/family-permit-non-renewal-appeal-dismissed-for-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_135-2007/family-permit-non-renewal-appeal-dismissed-for-lack-of-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_135-2007/family-permit-non-renewal-appeal-dismissed-for-lack-of-legal-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2024/corporation-v-canton-appeal-against-interlocutory-security-deposit-order-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2024/corporation-v-canton-appeal-against-interlocutory-security-deposit-order-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2024/corporation-v-canton-appeal-against-interlocutory-security-deposit-order-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2024/corporation-v-canton-appeal-against-interlocutory-security-deposit-order-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2024/corporation-v-canton-appeal-against-interlocutory-security-deposit-order-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2024/corporation-v-canton-appeal-against-interlocutory-security-deposit-order-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2023/appeal-against-refusal-to-hear-state-liability-claim-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2023/appeal-against-refusal-to-hear-state-liability-claim-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2023/appeal-against-refusal-to-hear-state-liability-claim-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2023/appeal-against-refusal-to-hear-state-liability-claim-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2023/appeal-against-refusal-to-hear-state-liability-claim-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2023/appeal-against-refusal-to-hear-state-liability-claim-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2022/swiss-federal-supreme-court-upholds-detention-pending-deportation-of-evasive-asylum-seeker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2022/swiss-federal-supreme-court-upholds-detention-pending-deportation-of-evasive-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2022/swiss-federal-supreme-court-upholds-detention-pending-deportation-of-evasive-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2022/swiss-federal-supreme-court-upholds-detention-pending-deportation-of-evasive-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2022/swiss-federal-supreme-court-upholds-detention-pending-deportation-of-evasive-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2022/swiss-federal-supreme-court-upholds-detention-pending-deportation-of-evasive-asylum-seeker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2021/congolese-national-denied-residence-permit-due-to-massive-debt-and-prior-illegal-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2021/congolese-national-denied-residence-permit-due-to-massive-debt-and-prior-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2021/congolese-national-denied-residence-permit-due-to-massive-debt-and-prior-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2021/congolese-national-denied-residence-permit-due-to-massive-debt-and-prior-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2021/congolese-national-denied-residence-permit-due-to-massive-debt-and-prior-illegal-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2021/congolese-national-denied-residence-permit-due-to-massive-debt-and-prior-illegal-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2020/succession-of-taxi-permit-fee-reimbursement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2020/succession-of-taxi-permit-fee-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2020/succession-of-taxi-permit-fee-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2020/succession-of-taxi-permit-fee-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2020/succession-of-taxi-permit-fee-reimbursement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2020/succession-of-taxi-permit-fee-reimbursement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2019/portuguese-national-s-claim-for-residence-based-on-permanent-inability-to-work-rejected-by-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2019/portuguese-national-s-claim-for-residence-based-on-permanent-inability-to-work-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2019/portuguese-national-s-claim-for-residence-based-on-permanent-inability-to-work-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2019/portuguese-national-s-claim-for-residence-based-on-permanent-inability-to-work-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2019/portuguese-national-s-claim-for-residence-based-on-permanent-inability-to-work-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2019/portuguese-national-s-claim-for-residence-based-on-permanent-inability-to-work-rejected-by-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2018/medical-imaging-center-v-canton-fixed-pet-scan-installation-as-new-equipment-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2018/medical-imaging-center-v-canton-fixed-pet-scan-installation-as-new-equipment-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2018/medical-imaging-center-v-canton-fixed-pet-scan-installation-as-new-equipment-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2018/medical-imaging-center-v-canton-fixed-pet-scan-installation-as-new-equipment-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2018/medical-imaging-center-v-canton-fixed-pet-scan-installation-as-new-equipment-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2018/medical-imaging-center-v-canton-fixed-pet-scan-installation-as-new-equipment-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2017/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2017/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2017/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2017/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2017/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2017/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2016/husband-s-appeal-against-denial-of-residence-permit-for-non-eu-wife-based-on-alleged-marriage-of-convenience-after-remarriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2016/husband-s-appeal-against-denial-of-residence-permit-for-non-eu-wife-based-on-alleged-marriage-of-convenience-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2016/husband-s-appeal-against-denial-of-residence-permit-for-non-eu-wife-based-on-alleged-marriage-of-convenience-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2016/husband-s-appeal-against-denial-of-residence-permit-for-non-eu-wife-based-on-alleged-marriage-of-convenience-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2016/husband-s-appeal-against-denial-of-residence-permit-for-non-eu-wife-based-on-alleged-marriage-of-convenience-after-remarriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2016/husband-s-appeal-against-denial-of-residence-permit-for-non-eu-wife-based-on-alleged-marriage-of-convenience-after-remarriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2014/student-exclusion-upheld-despite-misleading-university-statement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2014/student-exclusion-upheld-despite-misleading-university-statement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2014/student-exclusion-upheld-despite-misleading-university-statement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2014/student-exclusion-upheld-despite-misleading-university-statement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2014/student-exclusion-upheld-despite-misleading-university-statement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2014/student-exclusion-upheld-despite-misleading-university-statement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2013/solar-power-plant-contract-award-challenge-and-standing-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2013/solar-power-plant-contract-award-challenge-and-standing-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2013/solar-power-plant-contract-award-challenge-and-standing-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2013/solar-power-plant-contract-award-challenge-and-standing-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2013/solar-power-plant-contract-award-challenge-and-standing-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2013/solar-power-plant-contract-award-challenge-and-standing-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2012</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2012"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2012"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2012"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2012"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2012"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2011/asylum-claimant-s-detention-upheld-against-evasion-and-drug-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2011/asylum-claimant-s-detention-upheld-against-evasion-and-drug-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2011/asylum-claimant-s-detention-upheld-against-evasion-and-drug-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2011/asylum-claimant-s-detention-upheld-against-evasion-and-drug-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2011/asylum-claimant-s-detention-upheld-against-evasion-and-drug-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2011/asylum-claimant-s-detention-upheld-against-evasion-and-drug-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2010/federal-court-dismisses-deportation-detention-appeal-due-to-repatriation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2010/federal-court-dismisses-deportation-detention-appeal-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2010/federal-court-dismisses-deportation-detention-appeal-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2010/federal-court-dismisses-deportation-detention-appeal-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2010/federal-court-dismisses-deportation-detention-appeal-due-to-repatriation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2010/federal-court-dismisses-deportation-detention-appeal-due-to-repatriation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2009/russian-national-detention-for-evasion-of-removal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2009/russian-national-detention-for-evasion-of-removal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2009/russian-national-detention-for-evasion-of-removal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2009/russian-national-detention-for-evasion-of-removal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2009/russian-national-detention-for-evasion-of-removal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2009/russian-national-detention-for-evasion-of-removal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2008/family-reunification-delay-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2008/family-reunification-delay-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2008/family-reunification-delay-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2008/family-reunification-delay-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2008/family-reunification-delay-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2008/family-reunification-delay-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_134-2007/tax-assessment-revision-denied-despite-subsequent-jurisprudence-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2007/tax-assessment-revision-denied-despite-subsequent-jurisprudence-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_134-2007/tax-assessment-revision-denied-despite-subsequent-jurisprudence-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_134-2007/tax-assessment-revision-denied-despite-subsequent-jurisprudence-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_134-2007/tax-assessment-revision-denied-despite-subsequent-jurisprudence-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_134-2007/tax-assessment-revision-denied-despite-subsequent-jurisprudence-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2025/attorney-liable-for-appeal-costs-due-to-procedural-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2025/attorney-liable-for-appeal-costs-due-to-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2025/attorney-liable-for-appeal-costs-due-to-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2025/attorney-liable-for-appeal-costs-due-to-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2025/attorney-liable-for-appeal-costs-due-to-procedural-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2025/attorney-liable-for-appeal-costs-due-to-procedural-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2024/german-national-property-acquisition-authorization-denial-due-to-untimely-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2024/german-national-property-acquisition-authorization-denial-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2024/german-national-property-acquisition-authorization-denial-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2024/german-national-property-acquisition-authorization-denial-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2024/german-national-property-acquisition-authorization-denial-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2024/german-national-property-acquisition-authorization-denial-due-to-untimely-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2023/appeal-inadmissible-for-failure-to-address-procedural-grounds-of-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2023/appeal-inadmissible-for-failure-to-address-procedural-grounds-of-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2023/appeal-inadmissible-for-failure-to-address-procedural-grounds-of-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2023/appeal-inadmissible-for-failure-to-address-procedural-grounds-of-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2023/appeal-inadmissible-for-failure-to-address-procedural-grounds-of-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2023/appeal-inadmissible-for-failure-to-address-procedural-grounds-of-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2022/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2022/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2022/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2022/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2022/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2022/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2021/tax-liability-on-pension-withdrawal-despite-private-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2021/tax-liability-on-pension-withdrawal-despite-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2021/tax-liability-on-pension-withdrawal-despite-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2021/tax-liability-on-pension-withdrawal-despite-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2021/tax-liability-on-pension-withdrawal-despite-private-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2021/tax-liability-on-pension-withdrawal-despite-private-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2020/federal-supreme-court-decision-on-spontaneous-self-denunciation-and-tax-evasion-penalties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2020/federal-supreme-court-decision-on-spontaneous-self-denunciation-and-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2020/federal-supreme-court-decision-on-spontaneous-self-denunciation-and-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2020/federal-supreme-court-decision-on-spontaneous-self-denunciation-and-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2020/federal-supreme-court-decision-on-spontaneous-self-denunciation-and-tax-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2020/federal-supreme-court-decision-on-spontaneous-self-denunciation-and-tax-evasion-penalties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2019/serbian-national-s-residency-claim-rejected-due-to-insufficient-marriage-duration-and-unsubstantiated-domestic-violence-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2019/serbian-national-s-residency-claim-rejected-due-to-insufficient-marriage-duration-and-unsubstantiated-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2019/serbian-national-s-residency-claim-rejected-due-to-insufficient-marriage-duration-and-unsubstantiated-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2019/serbian-national-s-residency-claim-rejected-due-to-insufficient-marriage-duration-and-unsubstantiated-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2019/serbian-national-s-residency-claim-rejected-due-to-insufficient-marriage-duration-and-unsubstantiated-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2019/serbian-national-s-residency-claim-rejected-due-to-insufficient-marriage-duration-and-unsubstantiated-domestic-violence-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2018/couple-v-canton-aargau-limited-tax-liability-based-on-economic-affiliation-for-property-acquisition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2018/couple-v-canton-aargau-limited-tax-liability-based-on-economic-affiliation-for-property-acquisition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2018/couple-v-canton-aargau-limited-tax-liability-based-on-economic-affiliation-for-property-acquisition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2018/couple-v-canton-aargau-limited-tax-liability-based-on-economic-affiliation-for-property-acquisition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2018/couple-v-canton-aargau-limited-tax-liability-based-on-economic-affiliation-for-property-acquisition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2018/couple-v-canton-aargau-limited-tax-liability-based-on-economic-affiliation-for-property-acquisition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2017/cost-allocation-following-lex-koller-ruling-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2017/cost-allocation-following-lex-koller-ruling-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2017/cost-allocation-following-lex-koller-ruling-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2017/cost-allocation-following-lex-koller-ruling-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2017/cost-allocation-following-lex-koller-ruling-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2017/cost-allocation-following-lex-koller-ruling-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2016/dominican-national-s-appeal-against-refusal-of-swiss-residence-permit-based-on-lapsed-status-and-article-8-echr-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2016/dominican-national-s-appeal-against-refusal-of-swiss-residence-permit-based-on-lapsed-status-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2016/dominican-national-s-appeal-against-refusal-of-swiss-residence-permit-based-on-lapsed-status-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2016/dominican-national-s-appeal-against-refusal-of-swiss-residence-permit-based-on-lapsed-status-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2016/dominican-national-s-appeal-against-refusal-of-swiss-residence-permit-based-on-lapsed-status-and-article-8-echr-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2016/dominican-national-s-appeal-against-refusal-of-swiss-residence-permit-based-on-lapsed-status-and-article-8-echr-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2015/share-transfer-taxation-transponierung-of-company-shares-to-newly-formed-company</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2015/share-transfer-taxation-transponierung-of-company-shares-to-newly-formed-company"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2015/share-transfer-taxation-transponierung-of-company-shares-to-newly-formed-company"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2015/share-transfer-taxation-transponierung-of-company-shares-to-newly-formed-company"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2015/share-transfer-taxation-transponierung-of-company-shares-to-newly-formed-company"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2015/share-transfer-taxation-transponierung-of-company-shares-to-newly-formed-company"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2013/moroccan-national-denied-residency-renewal-due-to-concealed-theft-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2013/moroccan-national-denied-residency-renewal-due-to-concealed-theft-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2013/moroccan-national-denied-residency-renewal-due-to-concealed-theft-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2013/moroccan-national-denied-residency-renewal-due-to-concealed-theft-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2013/moroccan-national-denied-residency-renewal-due-to-concealed-theft-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2013/moroccan-national-denied-residency-renewal-due-to-concealed-theft-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2012/lawyer-sanctioned-for-delayed-detailed-client-billing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2012/lawyer-sanctioned-for-delayed-detailed-client-billing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2012/lawyer-sanctioned-for-delayed-detailed-client-billing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2012/lawyer-sanctioned-for-delayed-detailed-client-billing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2012/lawyer-sanctioned-for-delayed-detailed-client-billing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2012/lawyer-sanctioned-for-delayed-detailed-client-billing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2011/detention-of-nigerian-national-upheld-due-to-asylum-failure-and-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2011/detention-of-nigerian-national-upheld-due-to-asylum-failure-and-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2011/detention-of-nigerian-national-upheld-due-to-asylum-failure-and-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2011/detention-of-nigerian-national-upheld-due-to-asylum-failure-and-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2011/detention-of-nigerian-national-upheld-due-to-asylum-failure-and-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2011/detention-of-nigerian-national-upheld-due-to-asylum-failure-and-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2010/family-challenge-to-music-lesson-subsidy-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2010/family-challenge-to-music-lesson-subsidy-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2010/family-challenge-to-music-lesson-subsidy-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2010/family-challenge-to-music-lesson-subsidy-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2010/family-challenge-to-music-lesson-subsidy-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2010/family-challenge-to-music-lesson-subsidy-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2009/taxpayer-barred-from-seeking-revision-of-final-tax-decision-after-failing-to-appeal-all-issues-initially</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2009/taxpayer-barred-from-seeking-revision-of-final-tax-decision-after-failing-to-appeal-all-issues-initially"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2009/taxpayer-barred-from-seeking-revision-of-final-tax-decision-after-failing-to-appeal-all-issues-initially"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2009/taxpayer-barred-from-seeking-revision-of-final-tax-decision-after-failing-to-appeal-all-issues-initially"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2009/taxpayer-barred-from-seeking-revision-of-final-tax-decision-after-failing-to-appeal-all-issues-initially"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2009/taxpayer-barred-from-seeking-revision-of-final-tax-decision-after-failing-to-appeal-all-issues-initially"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2008/foreigner-expulsion-upheld-following-serious-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2008/foreigner-expulsion-upheld-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2008/foreigner-expulsion-upheld-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2008/foreigner-expulsion-upheld-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2008/foreigner-expulsion-upheld-following-serious-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2008/foreigner-expulsion-upheld-following-serious-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_133-2007/cameroonian-national-v-switzerland-residence-permit-refusal-post-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2007/cameroonian-national-v-switzerland-residence-permit-refusal-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_133-2007/cameroonian-national-v-switzerland-residence-permit-refusal-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_133-2007/cameroonian-national-v-switzerland-residence-permit-refusal-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_133-2007/cameroonian-national-v-switzerland-residence-permit-refusal-post-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_133-2007/cameroonian-national-v-switzerland-residence-permit-refusal-post-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2025/repatriation-appeal-moot-due-to-annulment-of-original-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2025/repatriation-appeal-moot-due-to-annulment-of-original-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2025/repatriation-appeal-moot-due-to-annulment-of-original-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2025/repatriation-appeal-moot-due-to-annulment-of-original-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2025/repatriation-appeal-moot-due-to-annulment-of-original-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2025/repatriation-appeal-moot-due-to-annulment-of-original-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2024/kosovar-national-care-needs-and-art-8-echr-residence-permit-exclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2024/kosovar-national-care-needs-and-art-8-echr-residence-permit-exclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2024/kosovar-national-care-needs-and-art-8-echr-residence-permit-exclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2024/kosovar-national-care-needs-and-art-8-echr-residence-permit-exclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2024/kosovar-national-care-needs-and-art-8-echr-residence-permit-exclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2024/kosovar-national-care-needs-and-art-8-echr-residence-permit-exclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2023/serv-v-company-reimbursement-of-export-credit-indemnities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2023/serv-v-company-reimbursement-of-export-credit-indemnities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2023/serv-v-company-reimbursement-of-export-credit-indemnities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2023/serv-v-company-reimbursement-of-export-credit-indemnities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2023/serv-v-company-reimbursement-of-export-credit-indemnities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2023/serv-v-company-reimbursement-of-export-credit-indemnities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2022/federal-tribunal-dismisses-appeal-in-swiss-us-double-taxation-administrative-assistance-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2022/federal-tribunal-dismisses-appeal-in-swiss-us-double-taxation-administrative-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2022/federal-tribunal-dismisses-appeal-in-swiss-us-double-taxation-administrative-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2022/federal-tribunal-dismisses-appeal-in-swiss-us-double-taxation-administrative-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2022/federal-tribunal-dismisses-appeal-in-swiss-us-double-taxation-administrative-assistance-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2022/federal-tribunal-dismisses-appeal-in-swiss-us-double-taxation-administrative-assistance-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2021/kosovar-national-v-refusal-of-residence-permit-extreme-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2021/kosovar-national-v-refusal-of-residence-permit-extreme-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2021/kosovar-national-v-refusal-of-residence-permit-extreme-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2021/kosovar-national-v-refusal-of-residence-permit-extreme-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2021/kosovar-national-v-refusal-of-residence-permit-extreme-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2021/kosovar-national-v-refusal-of-residence-permit-extreme-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2020/tax-authority-reversal-of-amortization-on-corporate-participations-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2020/tax-authority-reversal-of-amortization-on-corporate-participations-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2020/tax-authority-reversal-of-amortization-on-corporate-participations-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2020/tax-authority-reversal-of-amortization-on-corporate-participations-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2020/tax-authority-reversal-of-amortization-on-corporate-participations-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2020/tax-authority-reversal-of-amortization-on-corporate-participations-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2019/recourant-v-cantonal-authorities-regarding-residence-permit-revocation-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2019/recourant-v-cantonal-authorities-regarding-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2019/recourant-v-cantonal-authorities-regarding-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2019/recourant-v-cantonal-authorities-regarding-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2019/recourant-v-cantonal-authorities-regarding-residence-permit-revocation-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2019/recourant-v-cantonal-authorities-regarding-residence-permit-revocation-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2018/private-mediator-challenged-as-unlicensed-staff-leasing-provider</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2018/private-mediator-challenged-as-unlicensed-staff-leasing-provider"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2018/private-mediator-challenged-as-unlicensed-staff-leasing-provider"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2018/private-mediator-challenged-as-unlicensed-staff-leasing-provider"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2018/private-mediator-challenged-as-unlicensed-staff-leasing-provider"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2018/private-mediator-challenged-as-unlicensed-staff-leasing-provider"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2017/hotel-operator-v-municipality-road-delay-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2017/hotel-operator-v-municipality-road-delay-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2017/hotel-operator-v-municipality-road-delay-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2017/hotel-operator-v-municipality-road-delay-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2017/hotel-operator-v-municipality-road-delay-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2017/hotel-operator-v-municipality-road-delay-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2016/father-s-late-attempt-at-family-reunification-denied-due-to-exceeded-statutory-deadline-and-child-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2016/father-s-late-attempt-at-family-reunification-denied-due-to-exceeded-statutory-deadline-and-child-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2016/father-s-late-attempt-at-family-reunification-denied-due-to-exceeded-statutory-deadline-and-child-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2016/father-s-late-attempt-at-family-reunification-denied-due-to-exceeded-statutory-deadline-and-child-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2016/father-s-late-attempt-at-family-reunification-denied-due-to-exceeded-statutory-deadline-and-child-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2016/father-s-late-attempt-at-family-reunification-denied-due-to-exceeded-statutory-deadline-and-child-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2015/swiss-federal-tribunal-upholds-denial-of-residence-permit-due-to-criminal-history-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2015/swiss-federal-tribunal-upholds-denial-of-residence-permit-due-to-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2015/swiss-federal-tribunal-upholds-denial-of-residence-permit-due-to-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2015/swiss-federal-tribunal-upholds-denial-of-residence-permit-due-to-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2015/swiss-federal-tribunal-upholds-denial-of-residence-permit-due-to-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2015/swiss-federal-tribunal-upholds-denial-of-residence-permit-due-to-criminal-history-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2014/parents-vs-mandatory-early-childhood-sexual-education</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2014/parents-vs-mandatory-early-childhood-sexual-education"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2014/parents-vs-mandatory-early-childhood-sexual-education"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2014/parents-vs-mandatory-early-childhood-sexual-education"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2014/parents-vs-mandatory-early-childhood-sexual-education"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2014/parents-vs-mandatory-early-childhood-sexual-education"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2013/appeal-on-residence-permit-revocation-terminated-due-to-withdrawal-despite-potential-timeliness-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2013/appeal-on-residence-permit-revocation-terminated-due-to-withdrawal-despite-potential-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2013/appeal-on-residence-permit-revocation-terminated-due-to-withdrawal-despite-potential-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2013/appeal-on-residence-permit-revocation-terminated-due-to-withdrawal-despite-potential-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2013/appeal-on-residence-permit-revocation-terminated-due-to-withdrawal-despite-potential-timeliness-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2013/appeal-on-residence-permit-revocation-terminated-due-to-withdrawal-despite-potential-timeliness-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2012/swiss-supreme-court-orders-family-reunification-in-minor-child-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2012/swiss-supreme-court-orders-family-reunification-in-minor-child-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2012/swiss-supreme-court-orders-family-reunification-in-minor-child-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2012/swiss-supreme-court-orders-family-reunification-in-minor-child-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2012/swiss-supreme-court-orders-family-reunification-in-minor-child-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2012/swiss-supreme-court-orders-family-reunification-in-minor-child-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2011/minor-s-residency-permit-denial-based-on-insufficient-parental-authority-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2011/minor-s-residency-permit-denial-based-on-insufficient-parental-authority-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2011/minor-s-residency-permit-denial-based-on-insufficient-parental-authority-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2011/minor-s-residency-permit-denial-based-on-insufficient-parental-authority-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2011/minor-s-residency-permit-denial-based-on-insufficient-parental-authority-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2011/minor-s-residency-permit-denial-based-on-insufficient-parental-authority-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2010/dentist-tax-evasion-appeal-regarding-business-expense-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2010/dentist-tax-evasion-appeal-regarding-business-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2010/dentist-tax-evasion-appeal-regarding-business-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2010/dentist-tax-evasion-appeal-regarding-business-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2010/dentist-tax-evasion-appeal-regarding-business-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2010/dentist-tax-evasion-appeal-regarding-business-expense-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2009/trading-company-v-customs-authority-liability-for-duties-on-improperly-cleared-goods-from-duty-free-warehouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2009/trading-company-v-customs-authority-liability-for-duties-on-improperly-cleared-goods-from-duty-free-warehouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2009/trading-company-v-customs-authority-liability-for-duties-on-improperly-cleared-goods-from-duty-free-warehouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2009/trading-company-v-customs-authority-liability-for-duties-on-improperly-cleared-goods-from-duty-free-warehouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2009/trading-company-v-customs-authority-liability-for-duties-on-improperly-cleared-goods-from-duty-free-warehouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2009/trading-company-v-customs-authority-liability-for-duties-on-improperly-cleared-goods-from-duty-free-warehouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_132-2007/federal-court-upholds-initial-expulsion-detention-but-annuls-extension-without-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2007/federal-court-upholds-initial-expulsion-detention-but-annuls-extension-without-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_132-2007/federal-court-upholds-initial-expulsion-detention-but-annuls-extension-without-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_132-2007/federal-court-upholds-initial-expulsion-detention-but-annuls-extension-without-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_132-2007/federal-court-upholds-initial-expulsion-detention-but-annuls-extension-without-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_132-2007/federal-court-upholds-initial-expulsion-detention-but-annuls-extension-without-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2025/petitioner-s-appeal-on-interim-protective-order-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2025/petitioner-s-appeal-on-interim-protective-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2025/petitioner-s-appeal-on-interim-protective-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2025/petitioner-s-appeal-on-interim-protective-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2025/petitioner-s-appeal-on-interim-protective-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2025/petitioner-s-appeal-on-interim-protective-order-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2024/applicant-v-switzerland-denial-of-residual-right-of-residence-based-on-insufficient-economic-activity-preceding-disability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2024/applicant-v-switzerland-denial-of-residual-right-of-residence-based-on-insufficient-economic-activity-preceding-disability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2024/applicant-v-switzerland-denial-of-residual-right-of-residence-based-on-insufficient-economic-activity-preceding-disability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2024/applicant-v-switzerland-denial-of-residual-right-of-residence-based-on-insufficient-economic-activity-preceding-disability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2024/applicant-v-switzerland-denial-of-residual-right-of-residence-based-on-insufficient-economic-activity-preceding-disability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2024/applicant-v-switzerland-denial-of-residual-right-of-residence-based-on-insufficient-economic-activity-preceding-disability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2023/zurich-dog-trainers-appeal-against-new-certification-examination-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2023/zurich-dog-trainers-appeal-against-new-certification-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2023/zurich-dog-trainers-appeal-against-new-certification-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2023/zurich-dog-trainers-appeal-against-new-certification-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2023/zurich-dog-trainers-appeal-against-new-certification-examination-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2023/zurich-dog-trainers-appeal-against-new-certification-examination-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2022/german-national-s-appeal-on-denied-swiss-residence-permit-for-failure-to-commence-employment-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2022/german-national-s-appeal-on-denied-swiss-residence-permit-for-failure-to-commence-employment-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2022/german-national-s-appeal-on-denied-swiss-residence-permit-for-failure-to-commence-employment-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2022/german-national-s-appeal-on-denied-swiss-residence-permit-for-failure-to-commence-employment-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2022/german-national-s-appeal-on-denied-swiss-residence-permit-for-failure-to-commence-employment-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2022/german-national-s-appeal-on-denied-swiss-residence-permit-for-failure-to-commence-employment-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2021/basel-stadt-v-aargau-tax-allocation-of-trademark-hidden-reserves</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2021/basel-stadt-v-aargau-tax-allocation-of-trademark-hidden-reserves"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2021/basel-stadt-v-aargau-tax-allocation-of-trademark-hidden-reserves"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2021/basel-stadt-v-aargau-tax-allocation-of-trademark-hidden-reserves"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2021/basel-stadt-v-aargau-tax-allocation-of-trademark-hidden-reserves"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2021/basel-stadt-v-aargau-tax-allocation-of-trademark-hidden-reserves"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2020/revocation-of-residence-permits-based-on-excessive-social-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2020/revocation-of-residence-permits-based-on-excessive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2020/revocation-of-residence-permits-based-on-excessive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2020/revocation-of-residence-permits-based-on-excessive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2020/revocation-of-residence-permits-based-on-excessive-social-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2020/revocation-of-residence-permits-based-on-excessive-social-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2019/attorney-challenging-costs-of-disciplinary-oversight-based-on-contractual-breach-of-care</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2019/attorney-challenging-costs-of-disciplinary-oversight-based-on-contractual-breach-of-care"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2019/attorney-challenging-costs-of-disciplinary-oversight-based-on-contractual-breach-of-care"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2019/attorney-challenging-costs-of-disciplinary-oversight-based-on-contractual-breach-of-care"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2019/attorney-challenging-costs-of-disciplinary-oversight-based-on-contractual-breach-of-care"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2019/attorney-challenging-costs-of-disciplinary-oversight-based-on-contractual-breach-of-care"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2018/federal-supreme-court-upholds-conditional-withdrawal-of-accountant-s-authorization-for-non-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2018/federal-supreme-court-upholds-conditional-withdrawal-of-accountant-s-authorization-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2018/federal-supreme-court-upholds-conditional-withdrawal-of-accountant-s-authorization-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2018/federal-supreme-court-upholds-conditional-withdrawal-of-accountant-s-authorization-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2018/federal-supreme-court-upholds-conditional-withdrawal-of-accountant-s-authorization-for-non-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2018/federal-supreme-court-upholds-conditional-withdrawal-of-accountant-s-authorization-for-non-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2017/notary-readmission-conditional-on-public-employment-limitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2017/notary-readmission-conditional-on-public-employment-limitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2017/notary-readmission-conditional-on-public-employment-limitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2017/notary-readmission-conditional-on-public-employment-limitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2017/notary-readmission-conditional-on-public-employment-limitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2017/notary-readmission-conditional-on-public-employment-limitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2016/kosovar-national-s-son-residence-permit-refused-as-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2016/kosovar-national-s-son-residence-permit-refused-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2016/kosovar-national-s-son-residence-permit-refused-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2016/kosovar-national-s-son-residence-permit-refused-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2016/kosovar-national-s-son-residence-permit-refused-as-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2016/kosovar-national-s-son-residence-permit-refused-as-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2015/turkish-national-s-residence-permit-renewal-and-marital-community-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2015/turkish-national-s-residence-permit-renewal-and-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2015/turkish-national-s-residence-permit-renewal-and-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2015/turkish-national-s-residence-permit-renewal-and-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2015/turkish-national-s-residence-permit-renewal-and-marital-community-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2015/turkish-national-s-residence-permit-renewal-and-marital-community-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2013/football-event-organizer-vat-re-assessments-and-taxable-supply-of-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2013/football-event-organizer-vat-re-assessments-and-taxable-supply-of-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2013/football-event-organizer-vat-re-assessments-and-taxable-supply-of-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2013/football-event-organizer-vat-re-assessments-and-taxable-supply-of-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2013/football-event-organizer-vat-re-assessments-and-taxable-supply-of-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2013/football-event-organizer-vat-re-assessments-and-taxable-supply-of-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2011/eritrean-national-detention-for-deportation-premature-justification-upheld-on-alternative-statutory-ground</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2011/eritrean-national-detention-for-deportation-premature-justification-upheld-on-alternative-statutory-ground"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2011/eritrean-national-detention-for-deportation-premature-justification-upheld-on-alternative-statutory-ground"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2011/eritrean-national-detention-for-deportation-premature-justification-upheld-on-alternative-statutory-ground"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2011/eritrean-national-detention-for-deportation-premature-justification-upheld-on-alternative-statutory-ground"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2011/eritrean-national-detention-for-deportation-premature-justification-upheld-on-alternative-statutory-ground"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2010/macedonian-family-residence-permit-non-renewal-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2010/macedonian-family-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2010/macedonian-family-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2010/macedonian-family-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2010/macedonian-family-residence-permit-non-renewal-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2010/macedonian-family-residence-permit-non-renewal-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2009/real-estate-gains-tax-calculation-deduction-of-value-enhancing-expenses-and-applicability-of-transitional-acquisition-price-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2009/real-estate-gains-tax-calculation-deduction-of-value-enhancing-expenses-and-applicability-of-transitional-acquisition-price-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2009/real-estate-gains-tax-calculation-deduction-of-value-enhancing-expenses-and-applicability-of-transitional-acquisition-price-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2009/real-estate-gains-tax-calculation-deduction-of-value-enhancing-expenses-and-applicability-of-transitional-acquisition-price-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2009/real-estate-gains-tax-calculation-deduction-of-value-enhancing-expenses-and-applicability-of-transitional-acquisition-price-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2009/real-estate-gains-tax-calculation-deduction-of-value-enhancing-expenses-and-applicability-of-transitional-acquisition-price-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_131-2007/public-procurement-appeal-suspension-refused-in-retirement-home-renovation-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2007/public-procurement-appeal-suspension-refused-in-retirement-home-renovation-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_131-2007/public-procurement-appeal-suspension-refused-in-retirement-home-renovation-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_131-2007/public-procurement-appeal-suspension-refused-in-retirement-home-renovation-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_131-2007/public-procurement-appeal-suspension-refused-in-retirement-home-renovation-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_131-2007/public-procurement-appeal-suspension-refused-in-retirement-home-renovation-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2025/procurement-appeal-dismissed-for-lack-of-fundamental-legal-question-in-pcb-remediation-tender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2025/procurement-appeal-dismissed-for-lack-of-fundamental-legal-question-in-pcb-remediation-tender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2025/procurement-appeal-dismissed-for-lack-of-fundamental-legal-question-in-pcb-remediation-tender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2025/procurement-appeal-dismissed-for-lack-of-fundamental-legal-question-in-pcb-remediation-tender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2025/procurement-appeal-dismissed-for-lack-of-fundamental-legal-question-in-pcb-remediation-tender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2025/procurement-appeal-dismissed-for-lack-of-fundamental-legal-question-in-pcb-remediation-tender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2024/couple-v-state-procedural-failure-in-residence-permit-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2024/couple-v-state-procedural-failure-in-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2024/couple-v-state-procedural-failure-in-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2024/couple-v-state-procedural-failure-in-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2024/couple-v-state-procedural-failure-in-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2024/couple-v-state-procedural-failure-in-residence-permit-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2023/appellant-s-challenge-to-mootness-ruling-after-deportation-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2023/appellant-s-challenge-to-mootness-ruling-after-deportation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2023/appellant-s-challenge-to-mootness-ruling-after-deportation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2023/appellant-s-challenge-to-mootness-ruling-after-deportation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2023/appellant-s-challenge-to-mootness-ruling-after-deportation-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2023/appellant-s-challenge-to-mootness-ruling-after-deportation-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2022/municipality-s-acquisition-of-building-right-on-agricultural-land-upheld-against-third-party-challenge-lacking-statutory-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2022/municipality-s-acquisition-of-building-right-on-agricultural-land-upheld-against-third-party-challenge-lacking-statutory-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2022/municipality-s-acquisition-of-building-right-on-agricultural-land-upheld-against-third-party-challenge-lacking-statutory-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2022/municipality-s-acquisition-of-building-right-on-agricultural-land-upheld-against-third-party-challenge-lacking-statutory-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2022/municipality-s-acquisition-of-building-right-on-agricultural-land-upheld-against-third-party-challenge-lacking-statutory-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2022/municipality-s-acquisition-of-building-right-on-agricultural-land-upheld-against-third-party-challenge-lacking-statutory-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2021/chemicals-manufacturer-v-customs-administration-change-of-use-of-imported-durum-flour</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2021/chemicals-manufacturer-v-customs-administration-change-of-use-of-imported-durum-flour"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2021/chemicals-manufacturer-v-customs-administration-change-of-use-of-imported-durum-flour"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2021/chemicals-manufacturer-v-customs-administration-change-of-use-of-imported-durum-flour"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2021/chemicals-manufacturer-v-customs-administration-change-of-use-of-imported-durum-flour"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2021/chemicals-manufacturer-v-customs-administration-change-of-use-of-imported-durum-flour"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2020/paraguayan-national-expulsion-upheld-due-to-criminal-record-and-insufficient-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2020/paraguayan-national-expulsion-upheld-due-to-criminal-record-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2020/paraguayan-national-expulsion-upheld-due-to-criminal-record-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2020/paraguayan-national-expulsion-upheld-due-to-criminal-record-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2020/paraguayan-national-expulsion-upheld-due-to-criminal-record-and-insufficient-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2020/paraguayan-national-expulsion-upheld-due-to-criminal-record-and-insufficient-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2019/taxation-of-out-of-court-settlement-for-withdrawn-enforcement-action</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2019/taxation-of-out-of-court-settlement-for-withdrawn-enforcement-action"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2019/taxation-of-out-of-court-settlement-for-withdrawn-enforcement-action"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2019/taxation-of-out-of-court-settlement-for-withdrawn-enforcement-action"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2019/taxation-of-out-of-court-settlement-for-withdrawn-enforcement-action"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2019/taxation-of-out-of-court-settlement-for-withdrawn-enforcement-action"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2018/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-insufficient-statement-of-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2018/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-insufficient-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2018/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-insufficient-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2018/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-insufficient-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2018/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-insufficient-statement-of-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2018/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-insufficient-statement-of-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2015/ivorian-national-residence-permit-refusal-upheld-due-to-criminal-record-and-failed-filiation-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2015/ivorian-national-residence-permit-refusal-upheld-due-to-criminal-record-and-failed-filiation-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2015/ivorian-national-residence-permit-refusal-upheld-due-to-criminal-record-and-failed-filiation-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2015/ivorian-national-residence-permit-refusal-upheld-due-to-criminal-record-and-failed-filiation-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2015/ivorian-national-residence-permit-refusal-upheld-due-to-criminal-record-and-failed-filiation-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2015/ivorian-national-residence-permit-refusal-upheld-due-to-criminal-record-and-failed-filiation-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2014/corporation-v-tax-authority-impartiality-of-remand-tribunal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2014/corporation-v-tax-authority-impartiality-of-remand-tribunal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2014/corporation-v-tax-authority-impartiality-of-remand-tribunal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2014/corporation-v-tax-authority-impartiality-of-remand-tribunal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2014/corporation-v-tax-authority-impartiality-of-remand-tribunal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2014/corporation-v-tax-authority-impartiality-of-remand-tribunal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2013/challenge-against-ubi-decision-on-election-poll-reporting-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2013/challenge-against-ubi-decision-on-election-poll-reporting-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2013/challenge-against-ubi-decision-on-election-poll-reporting-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2013/challenge-against-ubi-decision-on-election-poll-reporting-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2013/challenge-against-ubi-decision-on-election-poll-reporting-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2013/challenge-against-ubi-decision-on-election-poll-reporting-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2012/taxpayer-appeal-regarding-day-centre-costs-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2012/taxpayer-appeal-regarding-day-centre-costs-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2012/taxpayer-appeal-regarding-day-centre-costs-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2012/taxpayer-appeal-regarding-day-centre-costs-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2012/taxpayer-appeal-regarding-day-centre-costs-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2012/taxpayer-appeal-regarding-day-centre-costs-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2011/federal-supreme-court-dismisses-tax-appeal-for-untimely-submission-of-legal-brief</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2011/federal-supreme-court-dismisses-tax-appeal-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2011/federal-supreme-court-dismisses-tax-appeal-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2011/federal-supreme-court-dismisses-tax-appeal-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2011/federal-supreme-court-dismisses-tax-appeal-for-untimely-submission-of-legal-brief"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2011/federal-supreme-court-dismisses-tax-appeal-for-untimely-submission-of-legal-brief"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2010/macedonian-family-expulsion-due-to-indebtedness-and-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2010/macedonian-family-expulsion-due-to-indebtedness-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2010/macedonian-family-expulsion-due-to-indebtedness-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2010/macedonian-family-expulsion-due-to-indebtedness-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2010/macedonian-family-expulsion-due-to-indebtedness-and-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2010/macedonian-family-expulsion-due-to-indebtedness-and-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2009/student-grant-reclassification-and-good-faith-reliance-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2009/student-grant-reclassification-and-good-faith-reliance-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2009/student-grant-reclassification-and-good-faith-reliance-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2009/student-grant-reclassification-and-good-faith-reliance-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2009/student-grant-reclassification-and-good-faith-reliance-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2009/student-grant-reclassification-and-good-faith-reliance-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_130-2007/swiss-citizen-detention-challenge-over-asylum-expulsion-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2007/swiss-citizen-detention-challenge-over-asylum-expulsion-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_130-2007/swiss-citizen-detention-challenge-over-asylum-expulsion-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_130-2007/swiss-citizen-detention-challenge-over-asylum-expulsion-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_130-2007/swiss-citizen-detention-challenge-over-asylum-expulsion-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_130-2007/swiss-citizen-detention-challenge-over-asylum-expulsion-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2025/russian-national-s-asylum-appeal-rejected-due-to-insufficient-risk-of-inhuman-treatment-upon-deportation-from-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2025/russian-national-s-asylum-appeal-rejected-due-to-insufficient-risk-of-inhuman-treatment-upon-deportation-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2025/russian-national-s-asylum-appeal-rejected-due-to-insufficient-risk-of-inhuman-treatment-upon-deportation-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2025/russian-national-s-asylum-appeal-rejected-due-to-insufficient-risk-of-inhuman-treatment-upon-deportation-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2025/russian-national-s-asylum-appeal-rejected-due-to-insufficient-risk-of-inhuman-treatment-upon-deportation-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2025/russian-national-s-asylum-appeal-rejected-due-to-insufficient-risk-of-inhuman-treatment-upon-deportation-from-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2024/appeal-regarding-2020-2021-teaching-program-admission-deemed-moot-by-federal-supreme-court-due-to-success-in-parallel-2021-2022-admission-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2024/appeal-regarding-2020-2021-teaching-program-admission-deemed-moot-by-federal-supreme-court-due-to-success-in-parallel-2021-2022-admission-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2024/appeal-regarding-2020-2021-teaching-program-admission-deemed-moot-by-federal-supreme-court-due-to-success-in-parallel-2021-2022-admission-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2024/appeal-regarding-2020-2021-teaching-program-admission-deemed-moot-by-federal-supreme-court-due-to-success-in-parallel-2021-2022-admission-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2024/appeal-regarding-2020-2021-teaching-program-admission-deemed-moot-by-federal-supreme-court-due-to-success-in-parallel-2021-2022-admission-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2024/appeal-regarding-2020-2021-teaching-program-admission-deemed-moot-by-federal-supreme-court-due-to-success-in-parallel-2021-2022-admission-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2023/attorney-sanctioned-for-failure-to-retrieve-urgent-judicial-order-in-asbestos-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2023/attorney-sanctioned-for-failure-to-retrieve-urgent-judicial-order-in-asbestos-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2023/attorney-sanctioned-for-failure-to-retrieve-urgent-judicial-order-in-asbestos-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2023/attorney-sanctioned-for-failure-to-retrieve-urgent-judicial-order-in-asbestos-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2023/attorney-sanctioned-for-failure-to-retrieve-urgent-judicial-order-in-asbestos-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2023/attorney-sanctioned-for-failure-to-retrieve-urgent-judicial-order-in-asbestos-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2022/appeal-against-denial-of-suspension-of-mandatory-school-mask-mandate-dismissed-for-lack-of-demonstrable-irreparable-harm</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2022/appeal-against-denial-of-suspension-of-mandatory-school-mask-mandate-dismissed-for-lack-of-demonstrable-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2022/appeal-against-denial-of-suspension-of-mandatory-school-mask-mandate-dismissed-for-lack-of-demonstrable-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2022/appeal-against-denial-of-suspension-of-mandatory-school-mask-mandate-dismissed-for-lack-of-demonstrable-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2022/appeal-against-denial-of-suspension-of-mandatory-school-mask-mandate-dismissed-for-lack-of-demonstrable-irreparable-harm"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2022/appeal-against-denial-of-suspension-of-mandatory-school-mask-mandate-dismissed-for-lack-of-demonstrable-irreparable-harm"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2021/patient-rights-claim-dismissal-upheld-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2021/patient-rights-claim-dismissal-upheld-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2021/patient-rights-claim-dismissal-upheld-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2021/patient-rights-claim-dismissal-upheld-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2021/patient-rights-claim-dismissal-upheld-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2021/patient-rights-claim-dismissal-upheld-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2020/bosnia-and-herzegovina-national-s-residence-permit-reconsideration-challenge-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2020/bosnia-and-herzegovina-national-s-residence-permit-reconsideration-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2020/bosnia-and-herzegovina-national-s-residence-permit-reconsideration-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2020/bosnia-and-herzegovina-national-s-residence-permit-reconsideration-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2020/bosnia-and-herzegovina-national-s-residence-permit-reconsideration-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2020/bosnia-and-herzegovina-national-s-residence-permit-reconsideration-challenge-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2019/kosovan-national-v-switzerland-lapse-of-residence-permit-due-to-excessive-reliance-on-public-welfare</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2019/kosovan-national-v-switzerland-lapse-of-residence-permit-due-to-excessive-reliance-on-public-welfare"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2019/kosovan-national-v-switzerland-lapse-of-residence-permit-due-to-excessive-reliance-on-public-welfare"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2019/kosovan-national-v-switzerland-lapse-of-residence-permit-due-to-excessive-reliance-on-public-welfare"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2019/kosovan-national-v-switzerland-lapse-of-residence-permit-due-to-excessive-reliance-on-public-welfare"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2019/kosovan-national-v-switzerland-lapse-of-residence-permit-due-to-excessive-reliance-on-public-welfare"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2018/german-national-s-permit-non-renewal-over-social-assistance-contested-proportionality-and-fmpa-rights-remanded-for-fact-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2018/german-national-s-permit-non-renewal-over-social-assistance-contested-proportionality-and-fmpa-rights-remanded-for-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2018/german-national-s-permit-non-renewal-over-social-assistance-contested-proportionality-and-fmpa-rights-remanded-for-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2018/german-national-s-permit-non-renewal-over-social-assistance-contested-proportionality-and-fmpa-rights-remanded-for-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2018/german-national-s-permit-non-renewal-over-social-assistance-contested-proportionality-and-fmpa-rights-remanded-for-fact-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2018/german-national-s-permit-non-renewal-over-social-assistance-contested-proportionality-and-fmpa-rights-remanded-for-fact-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2015/second-home-tax-appeal-dismissed-for-failure-to-exhaust-cantonal-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2015/second-home-tax-appeal-dismissed-for-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2015/second-home-tax-appeal-dismissed-for-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2015/second-home-tax-appeal-dismissed-for-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2015/second-home-tax-appeal-dismissed-for-failure-to-exhaust-cantonal-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2015/second-home-tax-appeal-dismissed-for-failure-to-exhaust-cantonal-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2014/taxpayer-s-appeal-regarding-remission-of-capital-gains-tax-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2014/taxpayer-s-appeal-regarding-remission-of-capital-gains-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2014/taxpayer-s-appeal-regarding-remission-of-capital-gains-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2014/taxpayer-s-appeal-regarding-remission-of-capital-gains-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2014/taxpayer-s-appeal-regarding-remission-of-capital-gains-tax-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2014/taxpayer-s-appeal-regarding-remission-of-capital-gains-tax-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2013/distributor-challenges-svti-recall-order-for-defective-fire-extinguishers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2013/distributor-challenges-svti-recall-order-for-defective-fire-extinguishers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2013/distributor-challenges-svti-recall-order-for-defective-fire-extinguishers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2013/distributor-challenges-svti-recall-order-for-defective-fire-extinguishers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2013/distributor-challenges-svti-recall-order-for-defective-fire-extinguishers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2013/distributor-challenges-svti-recall-order-for-defective-fire-extinguishers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2012/cuban-national-residence-permit-revocation-and-cuban-reentry-obstacles-consideration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2012/cuban-national-residence-permit-revocation-and-cuban-reentry-obstacles-consideration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2012/cuban-national-residence-permit-revocation-and-cuban-reentry-obstacles-consideration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2012/cuban-national-residence-permit-revocation-and-cuban-reentry-obstacles-consideration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2012/cuban-national-residence-permit-revocation-and-cuban-reentry-obstacles-consideration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2012/cuban-national-residence-permit-revocation-and-cuban-reentry-obstacles-consideration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2011/revocation-of-settlement-permit-for-kosovan-national-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2011/revocation-of-settlement-permit-for-kosovan-national-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2011/revocation-of-settlement-permit-for-kosovan-national-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2011/revocation-of-settlement-permit-for-kosovan-national-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2011/revocation-of-settlement-permit-for-kosovan-national-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2011/revocation-of-settlement-permit-for-kosovan-national-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2010/taxpayer-appeal-dismissed-for-lack-of-justification-regarding-timeliness-of-tax-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2010/taxpayer-appeal-dismissed-for-lack-of-justification-regarding-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2010/taxpayer-appeal-dismissed-for-lack-of-justification-regarding-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2010/taxpayer-appeal-dismissed-for-lack-of-justification-regarding-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2010/taxpayer-appeal-dismissed-for-lack-of-justification-regarding-timeliness-of-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2010/taxpayer-appeal-dismissed-for-lack-of-justification-regarding-timeliness-of-tax-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2009/revocation-of-hotel-use-restriction-due-to-economic-change-and-disproportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2009/revocation-of-hotel-use-restriction-due-to-economic-change-and-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2009/revocation-of-hotel-use-restriction-due-to-economic-change-and-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2009/revocation-of-hotel-use-restriction-due-to-economic-change-and-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2009/revocation-of-hotel-use-restriction-due-to-economic-change-and-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2009/revocation-of-hotel-use-restriction-due-to-economic-change-and-disproportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2008/tax-appeal-regarding-remand-of-inheritance-income-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2008/tax-appeal-regarding-remand-of-inheritance-income-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2008/tax-appeal-regarding-remand-of-inheritance-income-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2008/tax-appeal-regarding-remand-of-inheritance-income-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2008/tax-appeal-regarding-remand-of-inheritance-income-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2008/tax-appeal-regarding-remand-of-inheritance-income-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_13-2007/cameroonian-national-s-residence-permit-renewal-denied-despite-unfinalized-divorce-due-to-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2007/cameroonian-national-s-residence-permit-renewal-denied-despite-unfinalized-divorce-due-to-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_13-2007/cameroonian-national-s-residence-permit-renewal-denied-despite-unfinalized-divorce-due-to-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_13-2007/cameroonian-national-s-residence-permit-renewal-denied-despite-unfinalized-divorce-due-to-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_13-2007/cameroonian-national-s-residence-permit-renewal-denied-despite-unfinalized-divorce-due-to-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_13-2007/cameroonian-national-s-residence-permit-renewal-denied-despite-unfinalized-divorce-due-to-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2024/switzerland-v-india-tax-information-exchange-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2024/switzerland-v-india-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2024/switzerland-v-india-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2024/switzerland-v-india-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2024/switzerland-v-india-tax-information-exchange-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2024/switzerland-v-india-tax-information-exchange-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2023/federal-supreme-court-upholds-detention-extension-pending-deportation-of-kosovar-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2023/federal-supreme-court-upholds-detention-extension-pending-deportation-of-kosovar-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2023/federal-supreme-court-upholds-detention-extension-pending-deportation-of-kosovar-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2023/federal-supreme-court-upholds-detention-extension-pending-deportation-of-kosovar-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2023/federal-supreme-court-upholds-detention-extension-pending-deportation-of-kosovar-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2023/federal-supreme-court-upholds-detention-extension-pending-deportation-of-kosovar-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2021/kosovar-national-v-cantonal-authorities-late-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2021/kosovar-national-v-cantonal-authorities-late-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2021/kosovar-national-v-cantonal-authorities-late-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2021/kosovar-national-v-cantonal-authorities-late-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2021/kosovar-national-v-cantonal-authorities-late-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2021/kosovar-national-v-cantonal-authorities-late-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2020/federal-supreme-court-decision-on-revocation-of-residence-permit-for-serious-sexual-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2020/federal-supreme-court-decision-on-revocation-of-residence-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2020/federal-supreme-court-decision-on-revocation-of-residence-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2020/federal-supreme-court-decision-on-revocation-of-residence-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2020/federal-supreme-court-decision-on-revocation-of-residence-permit-for-serious-sexual-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2020/federal-supreme-court-decision-on-revocation-of-residence-permit-for-serious-sexual-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2019/dismissal-of-appeal-regarding-expulsion-order-due-to-failure-to-address-procedural-issue</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2019/dismissal-of-appeal-regarding-expulsion-order-due-to-failure-to-address-procedural-issue"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2019/dismissal-of-appeal-regarding-expulsion-order-due-to-failure-to-address-procedural-issue"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2019/dismissal-of-appeal-regarding-expulsion-order-due-to-failure-to-address-procedural-issue"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2019/dismissal-of-appeal-regarding-expulsion-order-due-to-failure-to-address-procedural-issue"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2019/dismissal-of-appeal-regarding-expulsion-order-due-to-failure-to-address-procedural-issue"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2018/taxpayer-fails-to-overturn-tax-recalled-assessment-and-evasion-fines-for-undeclared-sub-lease-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2018/taxpayer-fails-to-overturn-tax-recalled-assessment-and-evasion-fines-for-undeclared-sub-lease-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2018/taxpayer-fails-to-overturn-tax-recalled-assessment-and-evasion-fines-for-undeclared-sub-lease-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2018/taxpayer-fails-to-overturn-tax-recalled-assessment-and-evasion-fines-for-undeclared-sub-lease-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2018/taxpayer-fails-to-overturn-tax-recalled-assessment-and-evasion-fines-for-undeclared-sub-lease-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2018/taxpayer-fails-to-overturn-tax-recalled-assessment-and-evasion-fines-for-undeclared-sub-lease-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2016/french-national-v-withholding-tax-deductions-refusal-2009</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2016/french-national-v-withholding-tax-deductions-refusal-2009"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2016/french-national-v-withholding-tax-deductions-refusal-2009"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2016/french-national-v-withholding-tax-deductions-refusal-2009"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2016/french-national-v-withholding-tax-deductions-refusal-2009"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2016/french-national-v-withholding-tax-deductions-refusal-2009"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2015/bosnian-national-deportation-due-to-repeated-serious-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2015/bosnian-national-deportation-due-to-repeated-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2015/bosnian-national-deportation-due-to-repeated-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2015/bosnian-national-deportation-due-to-repeated-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2015/bosnian-national-deportation-due-to-repeated-serious-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2015/bosnian-national-deportation-due-to-repeated-serious-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2014/revocation-of-residence-permit-and-expulsion-of-criminal-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2014/revocation-of-residence-permit-and-expulsion-of-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2014/revocation-of-residence-permit-and-expulsion-of-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2014/revocation-of-residence-permit-and-expulsion-of-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2014/revocation-of-residence-permit-and-expulsion-of-criminal-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2014/revocation-of-residence-permit-and-expulsion-of-criminal-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2013/llc-cannot-qualify-as-family-enterprise-under-swiss-labor-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2013/llc-cannot-qualify-as-family-enterprise-under-swiss-labor-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2013/llc-cannot-qualify-as-family-enterprise-under-swiss-labor-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2013/llc-cannot-qualify-as-family-enterprise-under-swiss-labor-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2013/llc-cannot-qualify-as-family-enterprise-under-swiss-labor-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2013/llc-cannot-qualify-as-family-enterprise-under-swiss-labor-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2012/swiss-federal-supreme-court-upholds-denial-of-vat-status-due-to-tax-evasion-via-private-jet-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2012/swiss-federal-supreme-court-upholds-denial-of-vat-status-due-to-tax-evasion-via-private-jet-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2012/swiss-federal-supreme-court-upholds-denial-of-vat-status-due-to-tax-evasion-via-private-jet-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2012/swiss-federal-supreme-court-upholds-denial-of-vat-status-due-to-tax-evasion-via-private-jet-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2012/swiss-federal-supreme-court-upholds-denial-of-vat-status-due-to-tax-evasion-via-private-jet-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2012/swiss-federal-supreme-court-upholds-denial-of-vat-status-due-to-tax-evasion-via-private-jet-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2011/cameroonian-national-s-asylum-and-deportation-appeal-rejected-on-medical-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2011/cameroonian-national-s-asylum-and-deportation-appeal-rejected-on-medical-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2011/cameroonian-national-s-asylum-and-deportation-appeal-rejected-on-medical-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2011/cameroonian-national-s-asylum-and-deportation-appeal-rejected-on-medical-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2011/cameroonian-national-s-asylum-and-deportation-appeal-rejected-on-medical-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2011/cameroonian-national-s-asylum-and-deportation-appeal-rejected-on-medical-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2010/father-s-appeal-for-minor-daughter-s-residence-permit-denied-over-family-reunification-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2010/father-s-appeal-for-minor-daughter-s-residence-permit-denied-over-family-reunification-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2010/father-s-appeal-for-minor-daughter-s-residence-permit-denied-over-family-reunification-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2010/father-s-appeal-for-minor-daughter-s-residence-permit-denied-over-family-reunification-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2010/father-s-appeal-for-minor-daughter-s-residence-permit-denied-over-family-reunification-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2010/father-s-appeal-for-minor-daughter-s-residence-permit-denied-over-family-reunification-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2009/turkish-national-residence-permit-refusal-based-on-failed-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2009/turkish-national-residence-permit-refusal-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2009/turkish-national-residence-permit-refusal-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2009/turkish-national-residence-permit-refusal-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2009/turkish-national-residence-permit-refusal-based-on-failed-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2009/turkish-national-residence-permit-refusal-based-on-failed-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_129-2007/croatian-national-v-revocation-of-residence-permit-based-on-invalid-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2007/croatian-national-v-revocation-of-residence-permit-based-on-invalid-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_129-2007/croatian-national-v-revocation-of-residence-permit-based-on-invalid-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_129-2007/croatian-national-v-revocation-of-residence-permit-based-on-invalid-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_129-2007/croatian-national-v-revocation-of-residence-permit-based-on-invalid-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_129-2007/croatian-national-v-revocation-of-residence-permit-based-on-invalid-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1289-2012/student-s-appeal-against-failure-to-obtain-high-school-diploma-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1289-2012/student-s-appeal-against-failure-to-obtain-high-school-diploma-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1289-2012/student-s-appeal-against-failure-to-obtain-high-school-diploma-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1289-2012/student-s-appeal-against-failure-to-obtain-high-school-diploma-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1289-2012/student-s-appeal-against-failure-to-obtain-high-school-diploma-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1289-2012/student-s-appeal-against-failure-to-obtain-high-school-diploma-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1288-2012/kurdish-national-asylum-appeal-dismissed-for-lack-of-extradition-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1288-2012/kurdish-national-asylum-appeal-dismissed-for-lack-of-extradition-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1288-2012/kurdish-national-asylum-appeal-dismissed-for-lack-of-extradition-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1288-2012/kurdish-national-asylum-appeal-dismissed-for-lack-of-extradition-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1288-2012/kurdish-national-asylum-appeal-dismissed-for-lack-of-extradition-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1288-2012/kurdish-national-asylum-appeal-dismissed-for-lack-of-extradition-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1286-2012/taxpayer-challenge-to-estimated-tax-assessment-dismissed-for-procedural-non-compliance-and-insufficient-appeal-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1286-2012/taxpayer-challenge-to-estimated-tax-assessment-dismissed-for-procedural-non-compliance-and-insufficient-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1286-2012/taxpayer-challenge-to-estimated-tax-assessment-dismissed-for-procedural-non-compliance-and-insufficient-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1286-2012/taxpayer-challenge-to-estimated-tax-assessment-dismissed-for-procedural-non-compliance-and-insufficient-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1286-2012/taxpayer-challenge-to-estimated-tax-assessment-dismissed-for-procedural-non-compliance-and-insufficient-appeal-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1286-2012/taxpayer-challenge-to-estimated-tax-assessment-dismissed-for-procedural-non-compliance-and-insufficient-appeal-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1284-2012/taxpayer-appeal-dismissed-for-failure-to-justify-against-estimated-assessment-and-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1284-2012/taxpayer-appeal-dismissed-for-failure-to-justify-against-estimated-assessment-and-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1284-2012/taxpayer-appeal-dismissed-for-failure-to-justify-against-estimated-assessment-and-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1284-2012/taxpayer-appeal-dismissed-for-failure-to-justify-against-estimated-assessment-and-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1284-2012/taxpayer-appeal-dismissed-for-failure-to-justify-against-estimated-assessment-and-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1284-2012/taxpayer-appeal-dismissed-for-failure-to-justify-against-estimated-assessment-and-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1282-2012/appeal-against-cantonal-decision-on-director-s-liability-for-corporate-tax-debts-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1282-2012/appeal-against-cantonal-decision-on-director-s-liability-for-corporate-tax-debts-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1282-2012/appeal-against-cantonal-decision-on-director-s-liability-for-corporate-tax-debts-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1282-2012/appeal-against-cantonal-decision-on-director-s-liability-for-corporate-tax-debts-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1282-2012/appeal-against-cantonal-decision-on-director-s-liability-for-corporate-tax-debts-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1282-2012/appeal-against-cantonal-decision-on-director-s-liability-for-corporate-tax-debts-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1281-2012/intercantonal-appeals-commission-for-lotteries-and-betting-language-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1281-2012/intercantonal-appeals-commission-for-lotteries-and-betting-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1281-2012/intercantonal-appeals-commission-for-lotteries-and-betting-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1281-2012/intercantonal-appeals-commission-for-lotteries-and-betting-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1281-2012/intercantonal-appeals-commission-for-lotteries-and-betting-language-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1281-2012/intercantonal-appeals-commission-for-lotteries-and-betting-language-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1280-2012/residence-permit-renewal-for-divorced-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1280-2012/residence-permit-renewal-for-divorced-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1280-2012/residence-permit-renewal-for-divorced-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1280-2012/residence-permit-renewal-for-divorced-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1280-2012/residence-permit-renewal-for-divorced-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1280-2012/residence-permit-renewal-for-divorced-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2025/federal-supreme-court-upholds-refusal-of-residence-permit-for-adult-children-reunification-due-to-lack-of-special-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2025/federal-supreme-court-upholds-refusal-of-residence-permit-for-adult-children-reunification-due-to-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2025/federal-supreme-court-upholds-refusal-of-residence-permit-for-adult-children-reunification-due-to-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2025/federal-supreme-court-upholds-refusal-of-residence-permit-for-adult-children-reunification-due-to-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2025/federal-supreme-court-upholds-refusal-of-residence-permit-for-adult-children-reunification-due-to-lack-of-special-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2025/federal-supreme-court-upholds-refusal-of-residence-permit-for-adult-children-reunification-due-to-lack-of-special-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2024/federal-supreme-court-upholds-expulsion-of-criminal-iraqi-national-over-private-interests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2024/federal-supreme-court-upholds-expulsion-of-criminal-iraqi-national-over-private-interests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2024/federal-supreme-court-upholds-expulsion-of-criminal-iraqi-national-over-private-interests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2024/federal-supreme-court-upholds-expulsion-of-criminal-iraqi-national-over-private-interests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2024/federal-supreme-court-upholds-expulsion-of-criminal-iraqi-national-over-private-interests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2024/federal-supreme-court-upholds-expulsion-of-criminal-iraqi-national-over-private-interests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2023/wild-boar-hunter-s-scope-permit-restriction-cost-allocation-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2023/wild-boar-hunter-s-scope-permit-restriction-cost-allocation-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2023/wild-boar-hunter-s-scope-permit-restriction-cost-allocation-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2023/wild-boar-hunter-s-scope-permit-restriction-cost-allocation-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2023/wild-boar-hunter-s-scope-permit-restriction-cost-allocation-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2023/wild-boar-hunter-s-scope-permit-restriction-cost-allocation-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-willful-indebtedness-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-willful-indebtedness-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-willful-indebtedness-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-willful-indebtedness-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-willful-indebtedness-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2022/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-permit-due-to-willful-indebtedness-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2021/swiss-banks-information-disclosure-to-spanish-tax-authority-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2021/swiss-banks-information-disclosure-to-spanish-tax-authority-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2021/swiss-banks-information-disclosure-to-spanish-tax-authority-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2021/swiss-banks-information-disclosure-to-spanish-tax-authority-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2021/swiss-banks-information-disclosure-to-spanish-tax-authority-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2021/swiss-banks-information-disclosure-to-spanish-tax-authority-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2020/tunisian-national-v-switzerland-spousal-abuse-claim-for-residence-permit-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2020/tunisian-national-v-switzerland-spousal-abuse-claim-for-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2020/tunisian-national-v-switzerland-spousal-abuse-claim-for-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2020/tunisian-national-v-switzerland-spousal-abuse-claim-for-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2020/tunisian-national-v-switzerland-spousal-abuse-claim-for-residence-permit-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2020/tunisian-national-v-switzerland-spousal-abuse-claim-for-residence-permit-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2019/daughter-and-son-in-law-s-attempted-revision-on-behalf-of-parents-in-family-reunification-denial-rejected-due-to-cantonal-lawyer-monopoly</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2019/daughter-and-son-in-law-s-attempted-revision-on-behalf-of-parents-in-family-reunification-denial-rejected-due-to-cantonal-lawyer-monopoly"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2019/daughter-and-son-in-law-s-attempted-revision-on-behalf-of-parents-in-family-reunification-denial-rejected-due-to-cantonal-lawyer-monopoly"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2019/daughter-and-son-in-law-s-attempted-revision-on-behalf-of-parents-in-family-reunification-denial-rejected-due-to-cantonal-lawyer-monopoly"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2019/daughter-and-son-in-law-s-attempted-revision-on-behalf-of-parents-in-family-reunification-denial-rejected-due-to-cantonal-lawyer-monopoly"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2019/daughter-and-son-in-law-s-attempted-revision-on-behalf-of-parents-in-family-reunification-denial-rejected-due-to-cantonal-lawyer-monopoly"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2018/denial-of-family-reunification-upheld-due-to-unproven-genuine-marital-intent</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2018/denial-of-family-reunification-upheld-due-to-unproven-genuine-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2018/denial-of-family-reunification-upheld-due-to-unproven-genuine-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2018/denial-of-family-reunification-upheld-due-to-unproven-genuine-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2018/denial-of-family-reunification-upheld-due-to-unproven-genuine-marital-intent"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2018/denial-of-family-reunification-upheld-due-to-unproven-genuine-marital-intent"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2017/taxpayer-appeal-denial-of-free-legal-aid-for-prima-facie-unsuccessful-tax-assessment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2017/taxpayer-appeal-denial-of-free-legal-aid-for-prima-facie-unsuccessful-tax-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2017/taxpayer-appeal-denial-of-free-legal-aid-for-prima-facie-unsuccessful-tax-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2017/taxpayer-appeal-denial-of-free-legal-aid-for-prima-facie-unsuccessful-tax-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2017/taxpayer-appeal-denial-of-free-legal-aid-for-prima-facie-unsuccessful-tax-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2017/taxpayer-appeal-denial-of-free-legal-aid-for-prima-facie-unsuccessful-tax-assessment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2016/dual-citizen-tax-liability-dispute-center-of-vital-interests-under-swiss-german-tax-treaty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2016/dual-citizen-tax-liability-dispute-center-of-vital-interests-under-swiss-german-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2016/dual-citizen-tax-liability-dispute-center-of-vital-interests-under-swiss-german-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2016/dual-citizen-tax-liability-dispute-center-of-vital-interests-under-swiss-german-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2016/dual-citizen-tax-liability-dispute-center-of-vital-interests-under-swiss-german-tax-treaty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2016/dual-citizen-tax-liability-dispute-center-of-vital-interests-under-swiss-german-tax-treaty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2015/croatian-national-v-switzerland-revocation-of-residence-permit-after-marital-separation-and-annulment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2015/croatian-national-v-switzerland-revocation-of-residence-permit-after-marital-separation-and-annulment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2015/croatian-national-v-switzerland-revocation-of-residence-permit-after-marital-separation-and-annulment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2015/croatian-national-v-switzerland-revocation-of-residence-permit-after-marital-separation-and-annulment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2015/croatian-national-v-switzerland-revocation-of-residence-permit-after-marital-separation-and-annulment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2015/croatian-national-v-switzerland-revocation-of-residence-permit-after-marital-separation-and-annulment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2014/corporation-text-v-tax-authority-regarding-real-estate-capital-gains-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2014/corporation-text-v-tax-authority-regarding-real-estate-capital-gains-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2014/corporation-text-v-tax-authority-regarding-real-estate-capital-gains-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2014/corporation-text-v-tax-authority-regarding-real-estate-capital-gains-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2014/corporation-text-v-tax-authority-regarding-real-estate-capital-gains-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2014/corporation-text-v-tax-authority-regarding-real-estate-capital-gains-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2013/appeal-against-permit-revocation-late-filing-bars-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2013/appeal-against-permit-revocation-late-filing-bars-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2013/appeal-against-permit-revocation-late-filing-bars-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2013/appeal-against-permit-revocation-late-filing-bars-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2013/appeal-against-permit-revocation-late-filing-bars-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2013/appeal-against-permit-revocation-late-filing-bars-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2012/taxpayer-s-appeal-dismissed-for-untimely-cost-advance-payment-following-deemed-service-of-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2012/taxpayer-s-appeal-dismissed-for-untimely-cost-advance-payment-following-deemed-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2012/taxpayer-s-appeal-dismissed-for-untimely-cost-advance-payment-following-deemed-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2012/taxpayer-s-appeal-dismissed-for-untimely-cost-advance-payment-following-deemed-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2012/taxpayer-s-appeal-dismissed-for-untimely-cost-advance-payment-following-deemed-service-of-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2012/taxpayer-s-appeal-dismissed-for-untimely-cost-advance-payment-following-deemed-service-of-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2011/taxpayer-denied-late-withholding-tax-refund-for-expired-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2011/taxpayer-denied-late-withholding-tax-refund-for-expired-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2011/taxpayer-denied-late-withholding-tax-refund-for-expired-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2011/taxpayer-denied-late-withholding-tax-refund-for-expired-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2011/taxpayer-denied-late-withholding-tax-refund-for-expired-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2011/taxpayer-denied-late-withholding-tax-refund-for-expired-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2010/municipality-contribution-to-specialized-home-care-for-birth-defect-patient-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2010/municipality-contribution-to-specialized-home-care-for-birth-defect-patient-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2010/municipality-contribution-to-specialized-home-care-for-birth-defect-patient-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2010/municipality-contribution-to-specialized-home-care-for-birth-defect-patient-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2010/municipality-contribution-to-specialized-home-care-for-birth-defect-patient-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2010/municipality-contribution-to-specialized-home-care-for-birth-defect-patient-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2009/chilean-national-detention-and-conditions-of-custody-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2009/chilean-national-detention-and-conditions-of-custody-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2009/chilean-national-detention-and-conditions-of-custody-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2009/chilean-national-detention-and-conditions-of-custody-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2009/chilean-national-detention-and-conditions-of-custody-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2009/chilean-national-detention-and-conditions-of-custody-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_128-2007/ukrainian-family-permit-renewal-denial-upheld-due-to-untimely-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2007/ukrainian-family-permit-renewal-denial-upheld-due-to-untimely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_128-2007/ukrainian-family-permit-renewal-denial-upheld-due-to-untimely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_128-2007/ukrainian-family-permit-renewal-denial-upheld-due-to-untimely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_128-2007/ukrainian-family-permit-renewal-denial-upheld-due-to-untimely-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_128-2007/ukrainian-family-permit-renewal-denial-upheld-due-to-untimely-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1278-2012/taxpayer-challenge-against-disallowance-of-prior-business-losses-and-inheritance-dispute-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1278-2012/taxpayer-challenge-against-disallowance-of-prior-business-losses-and-inheritance-dispute-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1278-2012/taxpayer-challenge-against-disallowance-of-prior-business-losses-and-inheritance-dispute-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1278-2012/taxpayer-challenge-against-disallowance-of-prior-business-losses-and-inheritance-dispute-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1278-2012/taxpayer-challenge-against-disallowance-of-prior-business-losses-and-inheritance-dispute-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1278-2012/taxpayer-challenge-against-disallowance-of-prior-business-losses-and-inheritance-dispute-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1276-2012/swiss-federal-supreme-court-ruling-on-self-employed-real-estate-trading-profits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1276-2012/swiss-federal-supreme-court-ruling-on-self-employed-real-estate-trading-profits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1276-2012/swiss-federal-supreme-court-ruling-on-self-employed-real-estate-trading-profits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1276-2012/swiss-federal-supreme-court-ruling-on-self-employed-real-estate-trading-profits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1276-2012/swiss-federal-supreme-court-ruling-on-self-employed-real-estate-trading-profits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1276-2012/swiss-federal-supreme-court-ruling-on-self-employed-real-estate-trading-profits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1275-2012/landowner-v-canton-fire-blight-eradication-and-mootness-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1275-2012/landowner-v-canton-fire-blight-eradication-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1275-2012/landowner-v-canton-fire-blight-eradication-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1275-2012/landowner-v-canton-fire-blight-eradication-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1275-2012/landowner-v-canton-fire-blight-eradication-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1275-2012/landowner-v-canton-fire-blight-eradication-and-mootness-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1274-2012/cantonal-veterinary-service-vs-owner-dog-confiscation-and-keeping-ban-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1274-2012/cantonal-veterinary-service-vs-owner-dog-confiscation-and-keeping-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1274-2012/cantonal-veterinary-service-vs-owner-dog-confiscation-and-keeping-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1274-2012/cantonal-veterinary-service-vs-owner-dog-confiscation-and-keeping-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1274-2012/cantonal-veterinary-service-vs-owner-dog-confiscation-and-keeping-ban-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1274-2012/cantonal-veterinary-service-vs-owner-dog-confiscation-and-keeping-ban-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1273-2012/taxation-of-real-estate-sale-profit-as-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1273-2012/taxation-of-real-estate-sale-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1273-2012/taxation-of-real-estate-sale-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1273-2012/taxation-of-real-estate-sale-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1273-2012/taxation-of-real-estate-sale-profit-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1273-2012/taxation-of-real-estate-sale-profit-as-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1272-2012/swiss-federal-supreme-court-upholds-administrative-detention-for-asylum-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1272-2012/swiss-federal-supreme-court-upholds-administrative-detention-for-asylum-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1272-2012/swiss-federal-supreme-court-upholds-administrative-detention-for-asylum-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1272-2012/swiss-federal-supreme-court-upholds-administrative-detention-for-asylum-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1272-2012/swiss-federal-supreme-court-upholds-administrative-detention-for-asylum-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1272-2012/swiss-federal-supreme-court-upholds-administrative-detention-for-asylum-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1271-2012/gun-confiscation-upheld-due-to-prior-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1271-2012/gun-confiscation-upheld-due-to-prior-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1271-2012/gun-confiscation-upheld-due-to-prior-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1271-2012/gun-confiscation-upheld-due-to-prior-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1271-2012/gun-confiscation-upheld-due-to-prior-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1271-2012/gun-confiscation-upheld-due-to-prior-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1270-2012/kosovan-national-expulsion-after-short-lived-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1270-2012/kosovan-national-expulsion-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1270-2012/kosovan-national-expulsion-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1270-2012/kosovan-national-expulsion-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1270-2012/kosovan-national-expulsion-after-short-lived-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1270-2012/kosovan-national-expulsion-after-short-lived-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2024/north-macedonian-father-denied-residency-appeal-due-to-untimely-filing-after-deemed-service-of-initial-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2024/north-macedonian-father-denied-residency-appeal-due-to-untimely-filing-after-deemed-service-of-initial-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2024/north-macedonian-father-denied-residency-appeal-due-to-untimely-filing-after-deemed-service-of-initial-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2024/north-macedonian-father-denied-residency-appeal-due-to-untimely-filing-after-deemed-service-of-initial-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2024/north-macedonian-father-denied-residency-appeal-due-to-untimely-filing-after-deemed-service-of-initial-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2024/north-macedonian-father-denied-residency-appeal-due-to-untimely-filing-after-deemed-service-of-initial-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2023</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2023"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2023"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2023"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2023"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2023"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2022/appeal-regarding-statelessness-recognition-despite-established-nationality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2022/appeal-regarding-statelessness-recognition-despite-established-nationality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2022/appeal-regarding-statelessness-recognition-despite-established-nationality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2022/appeal-regarding-statelessness-recognition-despite-established-nationality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2022/appeal-regarding-statelessness-recognition-despite-established-nationality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2022/appeal-regarding-statelessness-recognition-despite-established-nationality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2021/swiss-federal-supreme-court-upholds-deficiency-tax-assessments-for-constructive-dividends-2009-2012</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2021/swiss-federal-supreme-court-upholds-deficiency-tax-assessments-for-constructive-dividends-2009-2012"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2021/swiss-federal-supreme-court-upholds-deficiency-tax-assessments-for-constructive-dividends-2009-2012"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2021/swiss-federal-supreme-court-upholds-deficiency-tax-assessments-for-constructive-dividends-2009-2012"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2021/swiss-federal-supreme-court-upholds-deficiency-tax-assessments-for-constructive-dividends-2009-2012"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2021/swiss-federal-supreme-court-upholds-deficiency-tax-assessments-for-constructive-dividends-2009-2012"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2020/revocation-of-residence-permit-upheld-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2020/revocation-of-residence-permit-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2020/revocation-of-residence-permit-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2020/revocation-of-residence-permit-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2020/revocation-of-residence-permit-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2020/revocation-of-residence-permit-upheld-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2019/revocation-of-residence-permit-for-criminal-convictions-and-proportionality-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2019/revocation-of-residence-permit-for-criminal-convictions-and-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2019/revocation-of-residence-permit-for-criminal-convictions-and-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2019/revocation-of-residence-permit-for-criminal-convictions-and-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2019/revocation-of-residence-permit-for-criminal-convictions-and-proportionality-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2019/revocation-of-residence-permit-for-criminal-convictions-and-proportionality-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2018/municipality-v-canton-scope-of-review-in-equalization-fund-cases</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2018/municipality-v-canton-scope-of-review-in-equalization-fund-cases"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2018/municipality-v-canton-scope-of-review-in-equalization-fund-cases"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2018/municipality-v-canton-scope-of-review-in-equalization-fund-cases"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2018/municipality-v-canton-scope-of-review-in-equalization-fund-cases"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2018/municipality-v-canton-scope-of-review-in-equalization-fund-cases"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2017/municipal-corporation-withdraws-appeal-against-taxi-ordinance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2017/municipal-corporation-withdraws-appeal-against-taxi-ordinance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2017/municipal-corporation-withdraws-appeal-against-taxi-ordinance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2017/municipal-corporation-withdraws-appeal-against-taxi-ordinance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2017/municipal-corporation-withdraws-appeal-against-taxi-ordinance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2017/municipal-corporation-withdraws-appeal-against-taxi-ordinance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2016/swiss-supreme-court-upholds-permit-revocation-for-spanish-national-due-to-serious-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2016/swiss-supreme-court-upholds-permit-revocation-for-spanish-national-due-to-serious-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2016/swiss-supreme-court-upholds-permit-revocation-for-spanish-national-due-to-serious-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2016/swiss-supreme-court-upholds-permit-revocation-for-spanish-national-due-to-serious-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2016/swiss-supreme-court-upholds-permit-revocation-for-spanish-national-due-to-serious-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2016/swiss-supreme-court-upholds-permit-revocation-for-spanish-national-due-to-serious-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2015/algerian-national-deportation-upheld-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2015/algerian-national-deportation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2015/algerian-national-deportation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2015/algerian-national-deportation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2015/algerian-national-deportation-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2015/algerian-national-deportation-upheld-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2014/revocation-of-permanent-residence-permit-due-to-serious-criminal-activity-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2014/revocation-of-permanent-residence-permit-due-to-serious-criminal-activity-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2014/revocation-of-permanent-residence-permit-due-to-serious-criminal-activity-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2014/revocation-of-permanent-residence-permit-due-to-serious-criminal-activity-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2014/revocation-of-permanent-residence-permit-due-to-serious-criminal-activity-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2014/revocation-of-permanent-residence-permit-due-to-serious-criminal-activity-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2013/teacher-qualification-recognition-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2013/teacher-qualification-recognition-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2013/teacher-qualification-recognition-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2013/teacher-qualification-recognition-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2013/teacher-qualification-recognition-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2013/teacher-qualification-recognition-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2011/ivorian-visa-applicant-v-federal-office-for-migration-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2011/ivorian-visa-applicant-v-federal-office-for-migration-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2011/ivorian-visa-applicant-v-federal-office-for-migration-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2011/ivorian-visa-applicant-v-federal-office-for-migration-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2011/ivorian-visa-applicant-v-federal-office-for-migration-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2011/ivorian-visa-applicant-v-federal-office-for-migration-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2010/finma-client-data-disclosure-to-us-doj-during-systemic-crisis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2010/finma-client-data-disclosure-to-us-doj-during-systemic-crisis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2010/finma-client-data-disclosure-to-us-doj-during-systemic-crisis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2010/finma-client-data-disclosure-to-us-doj-during-systemic-crisis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2010/finma-client-data-disclosure-to-us-doj-during-systemic-crisis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2010/finma-client-data-disclosure-to-us-doj-during-systemic-crisis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2009/municipality-and-individual-denied-party-status-in-agricultural-land-acquisition-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2009/municipality-and-individual-denied-party-status-in-agricultural-land-acquisition-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2009/municipality-and-individual-denied-party-status-in-agricultural-land-acquisition-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2009/municipality-and-individual-denied-party-status-in-agricultural-land-acquisition-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2009/municipality-and-individual-denied-party-status-in-agricultural-land-acquisition-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2009/municipality-and-individual-denied-party-status-in-agricultural-land-acquisition-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_127-2007/congolese-national-expulsion-upheld-despite-long-residence-due-to-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2007/congolese-national-expulsion-upheld-despite-long-residence-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_127-2007/congolese-national-expulsion-upheld-despite-long-residence-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_127-2007/congolese-national-expulsion-upheld-despite-long-residence-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_127-2007/congolese-national-expulsion-upheld-despite-long-residence-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_127-2007/congolese-national-expulsion-upheld-despite-long-residence-due-to-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1269-2012/asylum-seeker-s-appeal-against-removal-order-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1269-2012/asylum-seeker-s-appeal-against-removal-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1269-2012/asylum-seeker-s-appeal-against-removal-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1269-2012/asylum-seeker-s-appeal-against-removal-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1269-2012/asylum-seeker-s-appeal-against-removal-order-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1269-2012/asylum-seeker-s-appeal-against-removal-order-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1268-2012/asylum-seeker-detention-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1268-2012/asylum-seeker-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1268-2012/asylum-seeker-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1268-2012/asylum-seeker-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1268-2012/asylum-seeker-detention-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1268-2012/asylum-seeker-detention-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1267-2012/st-gallen-unlimited-tax-liability-after-foreign-move-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1267-2012/st-gallen-unlimited-tax-liability-after-foreign-move-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1267-2012/st-gallen-unlimited-tax-liability-after-foreign-move-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1267-2012/st-gallen-unlimited-tax-liability-after-foreign-move-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1267-2012/st-gallen-unlimited-tax-liability-after-foreign-move-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1267-2012/st-gallen-unlimited-tax-liability-after-foreign-move-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1266-2012/federal-supreme-court-dismisses-vat-appeal-over-unsubstantiated-challenge-to-advance-on-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1266-2012/federal-supreme-court-dismisses-vat-appeal-over-unsubstantiated-challenge-to-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1266-2012/federal-supreme-court-dismisses-vat-appeal-over-unsubstantiated-challenge-to-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1266-2012/federal-supreme-court-dismisses-vat-appeal-over-unsubstantiated-challenge-to-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1266-2012/federal-supreme-court-dismisses-vat-appeal-over-unsubstantiated-challenge-to-advance-on-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1266-2012/federal-supreme-court-dismisses-vat-appeal-over-unsubstantiated-challenge-to-advance-on-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1264-2012/taxpayer-fines-upheld-for-persistent-failure-to-file-returns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1264-2012/taxpayer-fines-upheld-for-persistent-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1264-2012/taxpayer-fines-upheld-for-persistent-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1264-2012/taxpayer-fines-upheld-for-persistent-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1264-2012/taxpayer-fines-upheld-for-persistent-failure-to-file-returns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1264-2012/taxpayer-fines-upheld-for-persistent-failure-to-file-returns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1262-2012/taxpayer-fines-for-failure-to-file-tax-returns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1262-2012/taxpayer-fines-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1262-2012/taxpayer-fines-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1262-2012/taxpayer-fines-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1262-2012/taxpayer-fines-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1262-2012/taxpayer-fines-for-failure-to-file-tax-returns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1261-2012/federal-supreme-court-dismisses-appeal-lacking-substantiation-in-funical-procurement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1261-2012/federal-supreme-court-dismisses-appeal-lacking-substantiation-in-funical-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1261-2012/federal-supreme-court-dismisses-appeal-lacking-substantiation-in-funical-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1261-2012/federal-supreme-court-dismisses-appeal-lacking-substantiation-in-funical-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1261-2012/federal-supreme-court-dismisses-appeal-lacking-substantiation-in-funical-procurement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1261-2012/federal-supreme-court-dismisses-appeal-lacking-substantiation-in-funical-procurement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1260-2012/detention-pending-removal-of-iraqi-national-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1260-2012/detention-pending-removal-of-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1260-2012/detention-pending-removal-of-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1260-2012/detention-pending-removal-of-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1260-2012/detention-pending-removal-of-iraqi-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1260-2012/detention-pending-removal-of-iraqi-national-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2025/asbestos-liability-suit-dismissal-appeal-regarding-conciliation-and-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2025/asbestos-liability-suit-dismissal-appeal-regarding-conciliation-and-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2025/asbestos-liability-suit-dismissal-appeal-regarding-conciliation-and-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2025/asbestos-liability-suit-dismissal-appeal-regarding-conciliation-and-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2025/asbestos-liability-suit-dismissal-appeal-regarding-conciliation-and-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2025/asbestos-liability-suit-dismissal-appeal-regarding-conciliation-and-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2024/a-a-v-swiss-federal-tax-administration-and-india-double-taxation-agreement-information-exchange</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2024/a-a-v-swiss-federal-tax-administration-and-india-double-taxation-agreement-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2024/a-a-v-swiss-federal-tax-administration-and-india-double-taxation-agreement-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2024/a-a-v-swiss-federal-tax-administration-and-india-double-taxation-agreement-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2024/a-a-v-swiss-federal-tax-administration-and-india-double-taxation-agreement-information-exchange"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2024/a-a-v-swiss-federal-tax-administration-and-india-double-taxation-agreement-information-exchange"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2023/swiss-federal-supreme-court-dismisses-appeal-on-cantonal-liability-for-unjust-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2023/swiss-federal-supreme-court-dismisses-appeal-on-cantonal-liability-for-unjust-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2023/swiss-federal-supreme-court-dismisses-appeal-on-cantonal-liability-for-unjust-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2023/swiss-federal-supreme-court-dismisses-appeal-on-cantonal-liability-for-unjust-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2023/swiss-federal-supreme-court-dismisses-appeal-on-cantonal-liability-for-unjust-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2023/swiss-federal-supreme-court-dismisses-appeal-on-cantonal-liability-for-unjust-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2021/appeal-on-short-stay-permit-inadmissibility-rejected-for-lack-of-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2021/appeal-on-short-stay-permit-inadmissibility-rejected-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2021/appeal-on-short-stay-permit-inadmissibility-rejected-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2021/appeal-on-short-stay-permit-inadmissibility-rejected-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2021/appeal-on-short-stay-permit-inadmissibility-rejected-for-lack-of-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2021/appeal-on-short-stay-permit-inadmissibility-rejected-for-lack-of-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2020/tunisian-national-s-residence-permit-refusal-upheld-due-to-criminal-record-and-financial-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2020/tunisian-national-s-residence-permit-refusal-upheld-due-to-criminal-record-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2020/tunisian-national-s-residence-permit-refusal-upheld-due-to-criminal-record-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2020/tunisian-national-s-residence-permit-refusal-upheld-due-to-criminal-record-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2020/tunisian-national-s-residence-permit-refusal-upheld-due-to-criminal-record-and-financial-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2020/tunisian-national-s-residence-permit-refusal-upheld-due-to-criminal-record-and-financial-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2019/serbian-national-s-residence-permit-extension-denied-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2019/serbian-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2019/serbian-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2019/serbian-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2019/serbian-national-s-residence-permit-extension-denied-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2019/serbian-national-s-residence-permit-extension-denied-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2018/city-contract-award-dispute-and-missed-appeal-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2018/city-contract-award-dispute-and-missed-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2018/city-contract-award-dispute-and-missed-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2018/city-contract-award-dispute-and-missed-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2018/city-contract-award-dispute-and-missed-appeal-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2018/city-contract-award-dispute-and-missed-appeal-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2017/federal-supreme-court-upholds-settlement-permit-despite-criminal-record-due-to-strong-integration-and-disproportionality-of-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2017/federal-supreme-court-upholds-settlement-permit-despite-criminal-record-due-to-strong-integration-and-disproportionality-of-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2017/federal-supreme-court-upholds-settlement-permit-despite-criminal-record-due-to-strong-integration-and-disproportionality-of-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2017/federal-supreme-court-upholds-settlement-permit-despite-criminal-record-due-to-strong-integration-and-disproportionality-of-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2017/federal-supreme-court-upholds-settlement-permit-despite-criminal-record-due-to-strong-integration-and-disproportionality-of-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2017/federal-supreme-court-upholds-settlement-permit-despite-criminal-record-due-to-strong-integration-and-disproportionality-of-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2016/swiss-supreme-court-upholds-residence-permit-denial-over-failed-integration-and-domestic-violence-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2016/swiss-supreme-court-upholds-residence-permit-denial-over-failed-integration-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2016/swiss-supreme-court-upholds-residence-permit-denial-over-failed-integration-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2016/swiss-supreme-court-upholds-residence-permit-denial-over-failed-integration-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2016/swiss-supreme-court-upholds-residence-permit-denial-over-failed-integration-and-domestic-violence-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2016/swiss-supreme-court-upholds-residence-permit-denial-over-failed-integration-and-domestic-violence-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2015/kosovan-national-v-cantonal-court-residence-permit-appeals</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2015/kosovan-national-v-cantonal-court-residence-permit-appeals"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2015/kosovan-national-v-cantonal-court-residence-permit-appeals"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2015/kosovan-national-v-cantonal-court-residence-permit-appeals"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2015/kosovan-national-v-cantonal-court-residence-permit-appeals"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2015/kosovan-national-v-cantonal-court-residence-permit-appeals"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2014/taxpayers-appeal-dismissed-due-to-unpaid-court-costs-and-refusal-of-time-limit-restoration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2014/taxpayers-appeal-dismissed-due-to-unpaid-court-costs-and-refusal-of-time-limit-restoration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2014/taxpayers-appeal-dismissed-due-to-unpaid-court-costs-and-refusal-of-time-limit-restoration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2014/taxpayers-appeal-dismissed-due-to-unpaid-court-costs-and-refusal-of-time-limit-restoration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2014/taxpayers-appeal-dismissed-due-to-unpaid-court-costs-and-refusal-of-time-limit-restoration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2014/taxpayers-appeal-dismissed-due-to-unpaid-court-costs-and-refusal-of-time-limit-restoration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2013/challenger-of-water-bill-timeliness-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2013/challenger-of-water-bill-timeliness-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2013/challenger-of-water-bill-timeliness-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2013/challenger-of-water-bill-timeliness-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2013/challenger-of-water-bill-timeliness-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2013/challenger-of-water-bill-timeliness-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2012/turkish-national-v-free-legal-aid-denial-in-residency-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2012/turkish-national-v-free-legal-aid-denial-in-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2012/turkish-national-v-free-legal-aid-denial-in-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2012/turkish-national-v-free-legal-aid-denial-in-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2012/turkish-national-v-free-legal-aid-denial-in-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2012/turkish-national-v-free-legal-aid-denial-in-residency-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2011/company-v-cantonal-state-council-raron-pond-dredging-appeal-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2011/company-v-cantonal-state-council-raron-pond-dredging-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2011/company-v-cantonal-state-council-raron-pond-dredging-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2011/company-v-cantonal-state-council-raron-pond-dredging-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2011/company-v-cantonal-state-council-raron-pond-dredging-appeal-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2011/company-v-cantonal-state-council-raron-pond-dredging-appeal-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2010/recourante-v-cantonal-tax-authority-renunciation-of-preemption-right-and-transfer-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2010/recourante-v-cantonal-tax-authority-renunciation-of-preemption-right-and-transfer-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2010/recourante-v-cantonal-tax-authority-renunciation-of-preemption-right-and-transfer-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2010/recourante-v-cantonal-tax-authority-renunciation-of-preemption-right-and-transfer-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2010/recourante-v-cantonal-tax-authority-renunciation-of-preemption-right-and-transfer-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2010/recourante-v-cantonal-tax-authority-renunciation-of-preemption-right-and-transfer-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2009/applicant-v-swissmedic-recusal-challenge-and-abuse-of-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2009/applicant-v-swissmedic-recusal-challenge-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2009/applicant-v-swissmedic-recusal-challenge-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2009/applicant-v-swissmedic-recusal-challenge-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2009/applicant-v-swissmedic-recusal-challenge-and-abuse-of-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2009/applicant-v-swissmedic-recusal-challenge-and-abuse-of-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_126-2007/macedonian-national-denied-residence-permit-after-failed-marriage-due-to-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2007/macedonian-national-denied-residence-permit-after-failed-marriage-due-to-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_126-2007/macedonian-national-denied-residence-permit-after-failed-marriage-due-to-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_126-2007/macedonian-national-denied-residence-permit-after-failed-marriage-due-to-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_126-2007/macedonian-national-denied-residence-permit-after-failed-marriage-due-to-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_126-2007/macedonian-national-denied-residence-permit-after-failed-marriage-due-to-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1259-2012/revocation-of-residence-permit-based-on-marriage-of-convenience-after-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1259-2012/revocation-of-residence-permit-based-on-marriage-of-convenience-after-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1259-2012/revocation-of-residence-permit-based-on-marriage-of-convenience-after-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1259-2012/revocation-of-residence-permit-based-on-marriage-of-convenience-after-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1259-2012/revocation-of-residence-permit-based-on-marriage-of-convenience-after-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1259-2012/revocation-of-residence-permit-based-on-marriage-of-convenience-after-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1258-2012/russian-national-v-switzerland-residence-permit-extension-after-short-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1258-2012/russian-national-v-switzerland-residence-permit-extension-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1258-2012/russian-national-v-switzerland-residence-permit-extension-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1258-2012/russian-national-v-switzerland-residence-permit-extension-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1258-2012/russian-national-v-switzerland-residence-permit-extension-after-short-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1258-2012/russian-national-v-switzerland-residence-permit-extension-after-short-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1257-2012/revocation-of-settlement-permit-for-heroin-trafficker-based-on-drug-conviction-and-failed-family-life-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1257-2012/revocation-of-settlement-permit-for-heroin-trafficker-based-on-drug-conviction-and-failed-family-life-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1257-2012/revocation-of-settlement-permit-for-heroin-trafficker-based-on-drug-conviction-and-failed-family-life-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1257-2012/revocation-of-settlement-permit-for-heroin-trafficker-based-on-drug-conviction-and-failed-family-life-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1257-2012/revocation-of-settlement-permit-for-heroin-trafficker-based-on-drug-conviction-and-failed-family-life-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1257-2012/revocation-of-settlement-permit-for-heroin-trafficker-based-on-drug-conviction-and-failed-family-life-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1255-2012/taxation-of-securities-trading-gains-as-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1255-2012/taxation-of-securities-trading-gains-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1255-2012/taxation-of-securities-trading-gains-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1255-2012/taxation-of-securities-trading-gains-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1255-2012/taxation-of-securities-trading-gains-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1255-2012/taxation-of-securities-trading-gains-as-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1254-2012/energy-network-tariff-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1254-2012/energy-network-tariff-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1254-2012/energy-network-tariff-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1254-2012/energy-network-tariff-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1254-2012/energy-network-tariff-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1254-2012/energy-network-tariff-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1253-2012/asylum-seeker-detention-appeal-dismissed-for-insufficient-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1253-2012/asylum-seeker-detention-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1253-2012/asylum-seeker-detention-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1253-2012/asylum-seeker-detention-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1253-2012/asylum-seeker-detention-appeal-dismissed-for-insufficient-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1253-2012/asylum-seeker-detention-appeal-dismissed-for-insufficient-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1252-2012/refusal-of-residence-permit-extension-due-to-abusive-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1252-2012/refusal-of-residence-permit-extension-due-to-abusive-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1252-2012/refusal-of-residence-permit-extension-due-to-abusive-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1252-2012/refusal-of-residence-permit-extension-due-to-abusive-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1252-2012/refusal-of-residence-permit-extension-due-to-abusive-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1252-2012/refusal-of-residence-permit-extension-due-to-abusive-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1250-2012/taxpayer-challenge-to-denial-of-child-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1250-2012/taxpayer-challenge-to-denial-of-child-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1250-2012/taxpayer-challenge-to-denial-of-child-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1250-2012/taxpayer-challenge-to-denial-of-child-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1250-2012/taxpayer-challenge-to-denial-of-child-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1250-2012/taxpayer-challenge-to-denial-of-child-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2025/recreational-association-v-canton-denial-of-suspensive-effect-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2025/recreational-association-v-canton-denial-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2025/recreational-association-v-canton-denial-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2025/recreational-association-v-canton-denial-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2025/recreational-association-v-canton-denial-of-suspensive-effect-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2025/recreational-association-v-canton-denial-of-suspensive-effect-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2024/appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2024/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2024/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2024/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2024/appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2024/appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2023/collector-vs-administrative-disposal-of-confiscated-historical-weapons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2023/collector-vs-administrative-disposal-of-confiscated-historical-weapons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2023/collector-vs-administrative-disposal-of-confiscated-historical-weapons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2023/collector-vs-administrative-disposal-of-confiscated-historical-weapons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2023/collector-vs-administrative-disposal-of-confiscated-historical-weapons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2023/collector-vs-administrative-disposal-of-confiscated-historical-weapons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2022/gambian-national-v-state-of-switzerland-refusal-of-residence-permit-renewal-re-examination-upheld-due-to-lack-of-new-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2022/gambian-national-v-state-of-switzerland-refusal-of-residence-permit-renewal-re-examination-upheld-due-to-lack-of-new-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2022/gambian-national-v-state-of-switzerland-refusal-of-residence-permit-renewal-re-examination-upheld-due-to-lack-of-new-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2022/gambian-national-v-state-of-switzerland-refusal-of-residence-permit-renewal-re-examination-upheld-due-to-lack-of-new-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2022/gambian-national-v-state-of-switzerland-refusal-of-residence-permit-renewal-re-examination-upheld-due-to-lack-of-new-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2022/gambian-national-v-state-of-switzerland-refusal-of-residence-permit-renewal-re-examination-upheld-due-to-lack-of-new-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2021/swiss-court-upholds-denial-of-residence-permit-renewal-due-to-lack-of-integration-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2021/swiss-court-upholds-denial-of-residence-permit-renewal-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2021/swiss-court-upholds-denial-of-residence-permit-renewal-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2021/swiss-court-upholds-denial-of-residence-permit-renewal-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2021/swiss-court-upholds-denial-of-residence-permit-renewal-due-to-lack-of-integration-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2021/swiss-court-upholds-denial-of-residence-permit-renewal-due-to-lack-of-integration-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-repeated-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2019/residence-permit-revocation-due-to-alleged-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2019/residence-permit-revocation-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2019/residence-permit-revocation-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2019/residence-permit-revocation-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2019/residence-permit-revocation-due-to-alleged-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2019/residence-permit-revocation-due-to-alleged-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2018/sri-lankan-national-s-expulsion-challenge-due-to-right-to-be-heard-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2018/sri-lankan-national-s-expulsion-challenge-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2018/sri-lankan-national-s-expulsion-challenge-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2018/sri-lankan-national-s-expulsion-challenge-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2018/sri-lankan-national-s-expulsion-challenge-due-to-right-to-be-heard-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2018/sri-lankan-national-s-expulsion-challenge-due-to-right-to-be-heard-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2017/giroud-v-swiss-radio-and-television-act-programming-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2017/giroud-v-swiss-radio-and-television-act-programming-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2017/giroud-v-swiss-radio-and-television-act-programming-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2017/giroud-v-swiss-radio-and-television-act-programming-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2017/giroud-v-swiss-radio-and-television-act-programming-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2017/giroud-v-swiss-radio-and-television-act-programming-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2015/federal-supreme-court-limits-license-withdrawal-for-auditor-independence-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2015/federal-supreme-court-limits-license-withdrawal-for-auditor-independence-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2015/federal-supreme-court-limits-license-withdrawal-for-auditor-independence-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2015/federal-supreme-court-limits-license-withdrawal-for-auditor-independence-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2015/federal-supreme-court-limits-license-withdrawal-for-auditor-independence-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2015/federal-supreme-court-limits-license-withdrawal-for-auditor-independence-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2014/egyptian-national-v-switzerland-residence-permit-and-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2014/egyptian-national-v-switzerland-residence-permit-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2014/egyptian-national-v-switzerland-residence-permit-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2014/egyptian-national-v-switzerland-residence-permit-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2014/egyptian-national-v-switzerland-residence-permit-and-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2014/egyptian-national-v-switzerland-residence-permit-and-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2013/nigerian-national-v-state-secretariat-for-migration-and-integration-residence-permit-revocation-upheld-due-to-drug-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2013/nigerian-national-v-state-secretariat-for-migration-and-integration-residence-permit-revocation-upheld-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2013/nigerian-national-v-state-secretariat-for-migration-and-integration-residence-permit-revocation-upheld-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2013/nigerian-national-v-state-secretariat-for-migration-and-integration-residence-permit-revocation-upheld-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2013/nigerian-national-v-state-secretariat-for-migration-and-integration-residence-permit-revocation-upheld-due-to-drug-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2013/nigerian-national-v-state-secretariat-for-migration-and-integration-residence-permit-revocation-upheld-due-to-drug-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2012/inadmissibility-of-appeal-due-to-failure-to-submit-contested-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2012/inadmissibility-of-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2012/inadmissibility-of-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2012/inadmissibility-of-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2012/inadmissibility-of-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2012/inadmissibility-of-appeal-due-to-failure-to-submit-contested-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2011/swiss-citizen-v-immigration-authorities-sham-marriage-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2011/swiss-citizen-v-immigration-authorities-sham-marriage-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2011/swiss-citizen-v-immigration-authorities-sham-marriage-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2011/swiss-citizen-v-immigration-authorities-sham-marriage-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2011/swiss-citizen-v-immigration-authorities-sham-marriage-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2011/swiss-citizen-v-immigration-authorities-sham-marriage-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2010/revocation-of-residence-permit-due-to-severe-violent-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2010/revocation-of-residence-permit-due-to-severe-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2010/revocation-of-residence-permit-due-to-severe-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2010/revocation-of-residence-permit-due-to-severe-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2010/revocation-of-residence-permit-due-to-severe-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2010/revocation-of-residence-permit-due-to-severe-violent-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2009/weapons-confiscation-upheld-based-on-repeated-misdemeanors-under-weapons-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2009/weapons-confiscation-upheld-based-on-repeated-misdemeanors-under-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2009/weapons-confiscation-upheld-based-on-repeated-misdemeanors-under-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2009/weapons-confiscation-upheld-based-on-repeated-misdemeanors-under-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2009/weapons-confiscation-upheld-based-on-repeated-misdemeanors-under-weapons-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2009/weapons-confiscation-upheld-based-on-repeated-misdemeanors-under-weapons-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_125-2007/refusal-of-residence-permit-extension-following-divorce-and-evasion-of-expulsion-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2007/refusal-of-residence-permit-extension-following-divorce-and-evasion-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_125-2007/refusal-of-residence-permit-extension-following-divorce-and-evasion-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_125-2007/refusal-of-residence-permit-extension-following-divorce-and-evasion-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_125-2007/refusal-of-residence-permit-extension-following-divorce-and-evasion-of-expulsion-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_125-2007/refusal-of-residence-permit-extension-following-divorce-and-evasion-of-expulsion-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1248-2012/federal-tax-assessment-upheld-due-to-inadmissible-appeal-and-lack-of-proof-of-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1248-2012/federal-tax-assessment-upheld-due-to-inadmissible-appeal-and-lack-of-proof-of-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1248-2012/federal-tax-assessment-upheld-due-to-inadmissible-appeal-and-lack-of-proof-of-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1248-2012/federal-tax-assessment-upheld-due-to-inadmissible-appeal-and-lack-of-proof-of-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1248-2012/federal-tax-assessment-upheld-due-to-inadmissible-appeal-and-lack-of-proof-of-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1248-2012/federal-tax-assessment-upheld-due-to-inadmissible-appeal-and-lack-of-proof-of-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1247-2012/federal-supreme-court-declines-review-of-drug-offender-s-residency-permit-non-renewal-due-to-untimely-appeal-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1247-2012/federal-supreme-court-declines-review-of-drug-offender-s-residency-permit-non-renewal-due-to-untimely-appeal-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1247-2012/federal-supreme-court-declines-review-of-drug-offender-s-residency-permit-non-renewal-due-to-untimely-appeal-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1247-2012/federal-supreme-court-declines-review-of-drug-offender-s-residency-permit-non-renewal-due-to-untimely-appeal-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1247-2012/federal-supreme-court-declines-review-of-drug-offender-s-residency-permit-non-renewal-due-to-untimely-appeal-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1247-2012/federal-supreme-court-declines-review-of-drug-offender-s-residency-permit-non-renewal-due-to-untimely-appeal-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1246-2012/television-program-factual-accuracy-over-animal-testing-disclosure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1246-2012/television-program-factual-accuracy-over-animal-testing-disclosure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1246-2012/television-program-factual-accuracy-over-animal-testing-disclosure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1246-2012/television-program-factual-accuracy-over-animal-testing-disclosure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1246-2012/television-program-factual-accuracy-over-animal-testing-disclosure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1246-2012/television-program-factual-accuracy-over-animal-testing-disclosure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1245-2012/asylum-seeker-s-appeal-rejected-for-procedural-non-compliance-with-territorial-restriction-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1245-2012/asylum-seeker-s-appeal-rejected-for-procedural-non-compliance-with-territorial-restriction-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1245-2012/asylum-seeker-s-appeal-rejected-for-procedural-non-compliance-with-territorial-restriction-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1245-2012/asylum-seeker-s-appeal-rejected-for-procedural-non-compliance-with-territorial-restriction-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1245-2012/asylum-seeker-s-appeal-rejected-for-procedural-non-compliance-with-territorial-restriction-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1245-2012/asylum-seeker-s-appeal-rejected-for-procedural-non-compliance-with-territorial-restriction-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1244-2012/taxpayer-enrollment-challenge-inadmissible-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1244-2012/taxpayer-enrollment-challenge-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1244-2012/taxpayer-enrollment-challenge-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1244-2012/taxpayer-enrollment-challenge-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1244-2012/taxpayer-enrollment-challenge-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1244-2012/taxpayer-enrollment-challenge-inadmissible-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1243-2012/taxpayer-challenge-to-real-estate-capital-gains-tax-assessment-on-share-sale-fails-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1243-2012/taxpayer-challenge-to-real-estate-capital-gains-tax-assessment-on-share-sale-fails-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1243-2012/taxpayer-challenge-to-real-estate-capital-gains-tax-assessment-on-share-sale-fails-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1243-2012/taxpayer-challenge-to-real-estate-capital-gains-tax-assessment-on-share-sale-fails-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1243-2012/taxpayer-challenge-to-real-estate-capital-gains-tax-assessment-on-share-sale-fails-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1243-2012/taxpayer-challenge-to-real-estate-capital-gains-tax-assessment-on-share-sale-fails-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1242-2012/shareholder-to-company-surface-right-transfer-tax-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1242-2012/shareholder-to-company-surface-right-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1242-2012/shareholder-to-company-surface-right-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1242-2012/shareholder-to-company-surface-right-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1242-2012/shareholder-to-company-surface-right-transfer-tax-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1242-2012/shareholder-to-company-surface-right-transfer-tax-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1241-2012/student-challenge-to-final-exam-retake-denial-in-phased-out-curriculum</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1241-2012/student-challenge-to-final-exam-retake-denial-in-phased-out-curriculum"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1241-2012/student-challenge-to-final-exam-retake-denial-in-phased-out-curriculum"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1241-2012/student-challenge-to-final-exam-retake-denial-in-phased-out-curriculum"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1241-2012/student-challenge-to-final-exam-retake-denial-in-phased-out-curriculum"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1241-2012/student-challenge-to-final-exam-retake-denial-in-phased-out-curriculum"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1240-2012/appeal-against-refusal-of-legal-aid-for-time-barred-liability-claim-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1240-2012/appeal-against-refusal-of-legal-aid-for-time-barred-liability-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1240-2012/appeal-against-refusal-of-legal-aid-for-time-barred-liability-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1240-2012/appeal-against-refusal-of-legal-aid-for-time-barred-liability-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1240-2012/appeal-against-refusal-of-legal-aid-for-time-barred-liability-claim-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1240-2012/appeal-against-refusal-of-legal-aid-for-time-barred-liability-claim-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2025/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2025/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2025/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2025/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2025/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2025/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2024/congolese-national-v-switzerland-residence-permit-forfeiture-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2024/congolese-national-v-switzerland-residence-permit-forfeiture-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2024/congolese-national-v-switzerland-residence-permit-forfeiture-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2024/congolese-national-v-switzerland-residence-permit-forfeiture-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2024/congolese-national-v-switzerland-residence-permit-forfeiture-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2024/congolese-national-v-switzerland-residence-permit-forfeiture-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2023/woman-denied-residence-permit-based-on-step-granddaughters-legal-aid-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2023/woman-denied-residence-permit-based-on-step-granddaughters-legal-aid-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2023/woman-denied-residence-permit-based-on-step-granddaughters-legal-aid-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2023/woman-denied-residence-permit-based-on-step-granddaughters-legal-aid-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2023/woman-denied-residence-permit-based-on-step-granddaughters-legal-aid-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2023/woman-denied-residence-permit-based-on-step-granddaughters-legal-aid-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2022/hydroelectric-operator-v-federal-office-of-energy-re-examination-of-remuneration-eligibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2022/hydroelectric-operator-v-federal-office-of-energy-re-examination-of-remuneration-eligibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2022/hydroelectric-operator-v-federal-office-of-energy-re-examination-of-remuneration-eligibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2022/hydroelectric-operator-v-federal-office-of-energy-re-examination-of-remuneration-eligibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2022/hydroelectric-operator-v-federal-office-of-energy-re-examination-of-remuneration-eligibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2022/hydroelectric-operator-v-federal-office-of-energy-re-examination-of-remuneration-eligibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2021/federal-court-upholds-non-renewal-of-hardship-residency-permit-due-to-social-welfare-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2021/federal-court-upholds-non-renewal-of-hardship-residency-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2021/federal-court-upholds-non-renewal-of-hardship-residency-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2021/federal-court-upholds-non-renewal-of-hardship-residency-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2021/federal-court-upholds-non-renewal-of-hardship-residency-permit-due-to-social-welfare-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2021/federal-court-upholds-non-renewal-of-hardship-residency-permit-due-to-social-welfare-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2020/mother-s-appeal-for-child-s-residence-permit-denied-due-to-lack-of-co-habitation-with-father</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2020/mother-s-appeal-for-child-s-residence-permit-denied-due-to-lack-of-co-habitation-with-father"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2020/mother-s-appeal-for-child-s-residence-permit-denied-due-to-lack-of-co-habitation-with-father"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2020/mother-s-appeal-for-child-s-residence-permit-denied-due-to-lack-of-co-habitation-with-father"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2020/mother-s-appeal-for-child-s-residence-permit-denied-due-to-lack-of-co-habitation-with-father"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2020/mother-s-appeal-for-child-s-residence-permit-denied-due-to-lack-of-co-habitation-with-father"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2019/taxpayer-lacks-standing-to-challenge-loss-carryforward-calculation-when-tax-liability-is-zero</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2019/taxpayer-lacks-standing-to-challenge-loss-carryforward-calculation-when-tax-liability-is-zero"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2019/taxpayer-lacks-standing-to-challenge-loss-carryforward-calculation-when-tax-liability-is-zero"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2019/taxpayer-lacks-standing-to-challenge-loss-carryforward-calculation-when-tax-liability-is-zero"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2019/taxpayer-lacks-standing-to-challenge-loss-carryforward-calculation-when-tax-liability-is-zero"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2019/taxpayer-lacks-standing-to-challenge-loss-carryforward-calculation-when-tax-liability-is-zero"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2018/macedonian-national-v-switzerland-settlement-permit-lapse-due-to-absence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2018/macedonian-national-v-switzerland-settlement-permit-lapse-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2018/macedonian-national-v-switzerland-settlement-permit-lapse-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2018/macedonian-national-v-switzerland-settlement-permit-lapse-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2018/macedonian-national-v-switzerland-settlement-permit-lapse-due-to-absence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2018/macedonian-national-v-switzerland-settlement-permit-lapse-due-to-absence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2017/canton-lacked-legal-interest-to-appeal-vocational-exam-result-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2017/canton-lacked-legal-interest-to-appeal-vocational-exam-result-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2017/canton-lacked-legal-interest-to-appeal-vocational-exam-result-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2017/canton-lacked-legal-interest-to-appeal-vocational-exam-result-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2017/canton-lacked-legal-interest-to-appeal-vocational-exam-result-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2017/canton-lacked-legal-interest-to-appeal-vocational-exam-result-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2016/construction-company-v-tax-authorities-hidden-profit-distribution-via-luxury-yacht-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2016/construction-company-v-tax-authorities-hidden-profit-distribution-via-luxury-yacht-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2016/construction-company-v-tax-authorities-hidden-profit-distribution-via-luxury-yacht-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2016/construction-company-v-tax-authorities-hidden-profit-distribution-via-luxury-yacht-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2016/construction-company-v-tax-authorities-hidden-profit-distribution-via-luxury-yacht-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2016/construction-company-v-tax-authorities-hidden-profit-distribution-via-luxury-yacht-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2015/agricultural-producer-v-ticino-cantonal-administrative-tribunal-roe-deer-culling-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2015/agricultural-producer-v-ticino-cantonal-administrative-tribunal-roe-deer-culling-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2015/agricultural-producer-v-ticino-cantonal-administrative-tribunal-roe-deer-culling-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2015/agricultural-producer-v-ticino-cantonal-administrative-tribunal-roe-deer-culling-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2015/agricultural-producer-v-ticino-cantonal-administrative-tribunal-roe-deer-culling-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2015/agricultural-producer-v-ticino-cantonal-administrative-tribunal-roe-deer-culling-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2013/reformed-parish-contribution-calculation-dispute-2010</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2013/reformed-parish-contribution-calculation-dispute-2010"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2013/reformed-parish-contribution-calculation-dispute-2010"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2013/reformed-parish-contribution-calculation-dispute-2010"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2013/reformed-parish-contribution-calculation-dispute-2010"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2013/reformed-parish-contribution-calculation-dispute-2010"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2011/brazilian-national-s-residency-permit-denied-due-to-failed-marriage-before-five-year-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2011/brazilian-national-s-residency-permit-denied-due-to-failed-marriage-before-five-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2011/brazilian-national-s-residency-permit-denied-due-to-failed-marriage-before-five-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2011/brazilian-national-s-residency-permit-denied-due-to-failed-marriage-before-five-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2011/brazilian-national-s-residency-permit-denied-due-to-failed-marriage-before-five-year-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2011/brazilian-national-s-residency-permit-denied-due-to-failed-marriage-before-five-year-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2010/appeal-regarding-expulsion-order-inadmissibility-due-to-late-advance-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2010/appeal-regarding-expulsion-order-inadmissibility-due-to-late-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2010/appeal-regarding-expulsion-order-inadmissibility-due-to-late-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2010/appeal-regarding-expulsion-order-inadmissibility-due-to-late-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2010/appeal-regarding-expulsion-order-inadmissibility-due-to-late-advance-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2010/appeal-regarding-expulsion-order-inadmissibility-due-to-late-advance-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2009/sairgroup-vat-credit-disbursement-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2009/sairgroup-vat-credit-disbursement-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2009/sairgroup-vat-credit-disbursement-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2009/sairgroup-vat-credit-disbursement-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2009/sairgroup-vat-credit-disbursement-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2009/sairgroup-vat-credit-disbursement-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_124-2007/federal-tribunal-upholds-extended-pre-deportation-detention-due-to-flight-risk-and-lack-of-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2007/federal-tribunal-upholds-extended-pre-deportation-detention-due-to-flight-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_124-2007/federal-tribunal-upholds-extended-pre-deportation-detention-due-to-flight-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_124-2007/federal-tribunal-upholds-extended-pre-deportation-detention-due-to-flight-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_124-2007/federal-tribunal-upholds-extended-pre-deportation-detention-due-to-flight-risk-and-lack-of-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_124-2007/federal-tribunal-upholds-extended-pre-deportation-detention-due-to-flight-risk-and-lack-of-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1239-2012/canton-of-ticino-fiscal-secrecy-liability-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1239-2012/canton-of-ticino-fiscal-secrecy-liability-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1239-2012/canton-of-ticino-fiscal-secrecy-liability-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1239-2012/canton-of-ticino-fiscal-secrecy-liability-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1239-2012/canton-of-ticino-fiscal-secrecy-liability-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1239-2012/canton-of-ticino-fiscal-secrecy-liability-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1238-2012/nigerian-national-v-migration-office-revocation-of-permanent-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1238-2012/nigerian-national-v-migration-office-revocation-of-permanent-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1238-2012/nigerian-national-v-migration-office-revocation-of-permanent-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1238-2012/nigerian-national-v-migration-office-revocation-of-permanent-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1238-2012/nigerian-national-v-migration-office-revocation-of-permanent-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1238-2012/nigerian-national-v-migration-office-revocation-of-permanent-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1237-2012/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1237-2012/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1237-2012/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1237-2012/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1237-2012/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1237-2012/swiss-supreme-court-upholds-expulsion-of-long-term-resident-based-on-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1236-2012/valuation-office-appeal-regarding-imputed-rental-value-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1236-2012/valuation-office-appeal-regarding-imputed-rental-value-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1236-2012/valuation-office-appeal-regarding-imputed-rental-value-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1236-2012/valuation-office-appeal-regarding-imputed-rental-value-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1236-2012/valuation-office-appeal-regarding-imputed-rental-value-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1236-2012/valuation-office-appeal-regarding-imputed-rental-value-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1235-2012/taxpayer-fixed-rate-vat-assessment-appeal-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1235-2012/taxpayer-fixed-rate-vat-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1235-2012/taxpayer-fixed-rate-vat-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1235-2012/taxpayer-fixed-rate-vat-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1235-2012/taxpayer-fixed-rate-vat-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1235-2012/taxpayer-fixed-rate-vat-assessment-appeal-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1234-2012/cantonal-court-detention-upheld-on-appeal-due-to-unsubstantiated-legal-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1234-2012/cantonal-court-detention-upheld-on-appeal-due-to-unsubstantiated-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1234-2012/cantonal-court-detention-upheld-on-appeal-due-to-unsubstantiated-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1234-2012/cantonal-court-detention-upheld-on-appeal-due-to-unsubstantiated-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1234-2012/cantonal-court-detention-upheld-on-appeal-due-to-unsubstantiated-legal-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1234-2012/cantonal-court-detention-upheld-on-appeal-due-to-unsubstantiated-legal-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1233-2013/federal-supreme-court-dismisses-appeal-on-untimely-state-liability-claim-and-related-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1233-2013/federal-supreme-court-dismisses-appeal-on-untimely-state-liability-claim-and-related-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1233-2013/federal-supreme-court-dismisses-appeal-on-untimely-state-liability-claim-and-related-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1233-2013/federal-supreme-court-dismisses-appeal-on-untimely-state-liability-claim-and-related-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1233-2013/federal-supreme-court-dismisses-appeal-on-untimely-state-liability-claim-and-related-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1233-2013/federal-supreme-court-dismisses-appeal-on-untimely-state-liability-claim-and-related-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1233-2012/ecuadorian-national-denied-swiss-study-permit-over-spouse-s-inactivity-under-free-movement-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1233-2012/ecuadorian-national-denied-swiss-study-permit-over-spouse-s-inactivity-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1233-2012/ecuadorian-national-denied-swiss-study-permit-over-spouse-s-inactivity-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1233-2012/ecuadorian-national-denied-swiss-study-permit-over-spouse-s-inactivity-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1233-2012/ecuadorian-national-denied-swiss-study-permit-over-spouse-s-inactivity-under-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1233-2012/ecuadorian-national-denied-swiss-study-permit-over-spouse-s-inactivity-under-free-movement-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1232-2013/appeal-dismissed-for-failure-to-submit-required-cantonal-decisions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1232-2013/appeal-dismissed-for-failure-to-submit-required-cantonal-decisions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1232-2013/appeal-dismissed-for-failure-to-submit-required-cantonal-decisions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1232-2013/appeal-dismissed-for-failure-to-submit-required-cantonal-decisions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1232-2013/appeal-dismissed-for-failure-to-submit-required-cantonal-decisions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1232-2013/appeal-dismissed-for-failure-to-submit-required-cantonal-decisions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1232-2012/scholarship-stipend-retroactive-claim-dismissed-for-insufficient-constitutional-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1232-2012/scholarship-stipend-retroactive-claim-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1232-2012/scholarship-stipend-retroactive-claim-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1232-2012/scholarship-stipend-retroactive-claim-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1232-2012/scholarship-stipend-retroactive-claim-dismissed-for-insufficient-constitutional-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1232-2012/scholarship-stipend-retroactive-claim-dismissed-for-insufficient-constitutional-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1231-2013/reimbursement-of-legal-aid-costs-following-improved-financial-circumstances</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1231-2013/reimbursement-of-legal-aid-costs-following-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1231-2013/reimbursement-of-legal-aid-costs-following-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1231-2013/reimbursement-of-legal-aid-costs-following-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1231-2013/reimbursement-of-legal-aid-costs-following-improved-financial-circumstances"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1231-2013/reimbursement-of-legal-aid-costs-following-improved-financial-circumstances"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1231-2012/refusal-of-residency-renewal-for-nigerian-national-with-serious-drug-convictions-despite-family-ties-to-swiss-citizen-and-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1231-2012/refusal-of-residency-renewal-for-nigerian-national-with-serious-drug-convictions-despite-family-ties-to-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1231-2012/refusal-of-residency-renewal-for-nigerian-national-with-serious-drug-convictions-despite-family-ties-to-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1231-2012/refusal-of-residency-renewal-for-nigerian-national-with-serious-drug-convictions-despite-family-ties-to-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1231-2012/refusal-of-residency-renewal-for-nigerian-national-with-serious-drug-convictions-despite-family-ties-to-swiss-citizen-and-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1231-2012/refusal-of-residency-renewal-for-nigerian-national-with-serious-drug-convictions-despite-family-ties-to-swiss-citizen-and-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1230-2013/revocation-of-eu-residence-permit-due-to-criminality-and-welfare-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1230-2013/revocation-of-eu-residence-permit-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1230-2013/revocation-of-eu-residence-permit-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1230-2013/revocation-of-eu-residence-permit-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1230-2013/revocation-of-eu-residence-permit-due-to-criminality-and-welfare-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1230-2013/revocation-of-eu-residence-permit-due-to-criminality-and-welfare-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1230-2012/non-eu-national-s-appeal-on-revoked-residence-permit-rejection-inadmissible-due-to-insufficient-argumentation-on-arbitrary-application-of-cantonal-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1230-2012/non-eu-national-s-appeal-on-revoked-residence-permit-rejection-inadmissible-due-to-insufficient-argumentation-on-arbitrary-application-of-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1230-2012/non-eu-national-s-appeal-on-revoked-residence-permit-rejection-inadmissible-due-to-insufficient-argumentation-on-arbitrary-application-of-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1230-2012/non-eu-national-s-appeal-on-revoked-residence-permit-rejection-inadmissible-due-to-insufficient-argumentation-on-arbitrary-application-of-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1230-2012/non-eu-national-s-appeal-on-revoked-residence-permit-rejection-inadmissible-due-to-insufficient-argumentation-on-arbitrary-application-of-cantonal-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1230-2012/non-eu-national-s-appeal-on-revoked-residence-permit-rejection-inadmissible-due-to-insufficient-argumentation-on-arbitrary-application-of-cantonal-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2024/kosovan-national-v-swiss-federal-court-refusal-to-renew-residence-permit-based-on-fictitious-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2024/kosovan-national-v-swiss-federal-court-refusal-to-renew-residence-permit-based-on-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2024/kosovan-national-v-swiss-federal-court-refusal-to-renew-residence-permit-based-on-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2024/kosovan-national-v-swiss-federal-court-refusal-to-renew-residence-permit-based-on-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2024/kosovan-national-v-swiss-federal-court-refusal-to-renew-residence-permit-based-on-fictitious-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2024/kosovan-national-v-swiss-federal-court-refusal-to-renew-residence-permit-based-on-fictitious-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2023/italian-citizen-v-switzerland-refusal-of-residence-permit-on-public-order-grounds-due-to-corruption-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2023/italian-citizen-v-switzerland-refusal-of-residence-permit-on-public-order-grounds-due-to-corruption-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2023/italian-citizen-v-switzerland-refusal-of-residence-permit-on-public-order-grounds-due-to-corruption-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2023/italian-citizen-v-switzerland-refusal-of-residence-permit-on-public-order-grounds-due-to-corruption-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2023/italian-citizen-v-switzerland-refusal-of-residence-permit-on-public-order-grounds-due-to-corruption-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2023/italian-citizen-v-switzerland-refusal-of-residence-permit-on-public-order-grounds-due-to-corruption-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2022/taxpayer-challenge-to-disallowed-expenses-and-disguised-profit-distributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2022/taxpayer-challenge-to-disallowed-expenses-and-disguised-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2022/taxpayer-challenge-to-disallowed-expenses-and-disguised-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2022/taxpayer-challenge-to-disallowed-expenses-and-disguised-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2022/taxpayer-challenge-to-disallowed-expenses-and-disguised-profit-distributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2022/taxpayer-challenge-to-disallowed-expenses-and-disguised-profit-distributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2021/nigerian-asylum-seeker-s-canton-wide-entry-ban-upheld-after-drug-offenses-and-assault-on-officer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2021/nigerian-asylum-seeker-s-canton-wide-entry-ban-upheld-after-drug-offenses-and-assault-on-officer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2021/nigerian-asylum-seeker-s-canton-wide-entry-ban-upheld-after-drug-offenses-and-assault-on-officer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2021/nigerian-asylum-seeker-s-canton-wide-entry-ban-upheld-after-drug-offenses-and-assault-on-officer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2021/nigerian-asylum-seeker-s-canton-wide-entry-ban-upheld-after-drug-offenses-and-assault-on-officer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2021/nigerian-asylum-seeker-s-canton-wide-entry-ban-upheld-after-drug-offenses-and-assault-on-officer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2020/kosovan-couple-s-appeal-against-refusal-of-re-issuance-of-swiss-residence-permits-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2020/kosovan-couple-s-appeal-against-refusal-of-re-issuance-of-swiss-residence-permits-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2020/kosovan-couple-s-appeal-against-refusal-of-re-issuance-of-swiss-residence-permits-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2020/kosovan-couple-s-appeal-against-refusal-of-re-issuance-of-swiss-residence-permits-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2020/kosovan-couple-s-appeal-against-refusal-of-re-issuance-of-swiss-residence-permits-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2020/kosovan-couple-s-appeal-against-refusal-of-re-issuance-of-swiss-residence-permits-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2019/federal-tax-remission-appeal-inadmissible-due-to-lack-of-legal-interest-and-principle-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2019/federal-tax-remission-appeal-inadmissible-due-to-lack-of-legal-interest-and-principle-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2019/federal-tax-remission-appeal-inadmissible-due-to-lack-of-legal-interest-and-principle-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2019/federal-tax-remission-appeal-inadmissible-due-to-lack-of-legal-interest-and-principle-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2019/federal-tax-remission-appeal-inadmissible-due-to-lack-of-legal-interest-and-principle-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2019/federal-tax-remission-appeal-inadmissible-due-to-lack-of-legal-interest-and-principle-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2018/holding-company-participation-exemption-for-settlement-payment-despite-low-shareholding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2018/holding-company-participation-exemption-for-settlement-payment-despite-low-shareholding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2018/holding-company-participation-exemption-for-settlement-payment-despite-low-shareholding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2018/holding-company-participation-exemption-for-settlement-payment-despite-low-shareholding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2018/holding-company-participation-exemption-for-settlement-payment-despite-low-shareholding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2018/holding-company-participation-exemption-for-settlement-payment-despite-low-shareholding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2017/kosovar-national-denied-residence-permit-reinstatement-after-prolonged-illegality-and-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2017/kosovar-national-denied-residence-permit-reinstatement-after-prolonged-illegality-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2017/kosovar-national-denied-residence-permit-reinstatement-after-prolonged-illegality-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2017/kosovar-national-denied-residence-permit-reinstatement-after-prolonged-illegality-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2017/kosovar-national-denied-residence-permit-reinstatement-after-prolonged-illegality-and-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2017/kosovar-national-denied-residence-permit-reinstatement-after-prolonged-illegality-and-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2016/brokerage-v-swiss-federal-tax-administration-ersaz-payment-refund-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2016/brokerage-v-swiss-federal-tax-administration-ersaz-payment-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2016/brokerage-v-swiss-federal-tax-administration-ersaz-payment-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2016/brokerage-v-swiss-federal-tax-administration-ersaz-payment-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2016/brokerage-v-swiss-federal-tax-administration-ersaz-payment-refund-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2016/brokerage-v-swiss-federal-tax-administration-ersaz-payment-refund-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2015/egyptian-national-s-residency-permit-not-renewed-following-separation-due-to-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2015/egyptian-national-s-residency-permit-not-renewed-following-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2015/egyptian-national-s-residency-permit-not-renewed-following-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2015/egyptian-national-s-residency-permit-not-renewed-following-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2015/egyptian-national-s-residency-permit-not-renewed-following-separation-due-to-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2015/egyptian-national-s-residency-permit-not-renewed-following-separation-due-to-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2014/swiss-couple-v-non-recognition-of-guernsey-limited-partnership-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2014/swiss-couple-v-non-recognition-of-guernsey-limited-partnership-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2014/swiss-couple-v-non-recognition-of-guernsey-limited-partnership-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2014/swiss-couple-v-non-recognition-of-guernsey-limited-partnership-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2014/swiss-couple-v-non-recognition-of-guernsey-limited-partnership-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2014/swiss-couple-v-non-recognition-of-guernsey-limited-partnership-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2013/clinic-v-canton-ct-scan-and-mri-authorization-based-on-need-criterion-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2013/clinic-v-canton-ct-scan-and-mri-authorization-based-on-need-criterion-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2013/clinic-v-canton-ct-scan-and-mri-authorization-based-on-need-criterion-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2013/clinic-v-canton-ct-scan-and-mri-authorization-based-on-need-criterion-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2013/clinic-v-canton-ct-scan-and-mri-authorization-based-on-need-criterion-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2013/clinic-v-canton-ct-scan-and-mri-authorization-based-on-need-criterion-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2012/taxation-of-sale-of-intellectual-property-and-non-compete-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2012/taxation-of-sale-of-intellectual-property-and-non-compete-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2012/taxation-of-sale-of-intellectual-property-and-non-compete-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2012/taxation-of-sale-of-intellectual-property-and-non-compete-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2012/taxation-of-sale-of-intellectual-property-and-non-compete-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2012/taxation-of-sale-of-intellectual-property-and-non-compete-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2011/taxpayer-v-cantonal-tax-administration-estimated-assessment-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2011/taxpayer-v-cantonal-tax-administration-estimated-assessment-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2011/taxpayer-v-cantonal-tax-administration-estimated-assessment-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2011/taxpayer-v-cantonal-tax-administration-estimated-assessment-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2011/taxpayer-v-cantonal-tax-administration-estimated-assessment-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2011/taxpayer-v-cantonal-tax-administration-estimated-assessment-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2010/swiss-federal-supreme-court-upholds-aggregated-vat-liability-for-sole-proprietor-s-multiple-businesses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2010/swiss-federal-supreme-court-upholds-aggregated-vat-liability-for-sole-proprietor-s-multiple-businesses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2010/swiss-federal-supreme-court-upholds-aggregated-vat-liability-for-sole-proprietor-s-multiple-businesses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2010/swiss-federal-supreme-court-upholds-aggregated-vat-liability-for-sole-proprietor-s-multiple-businesses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2010/swiss-federal-supreme-court-upholds-aggregated-vat-liability-for-sole-proprietor-s-multiple-businesses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2010/swiss-federal-supreme-court-upholds-aggregated-vat-liability-for-sole-proprietor-s-multiple-businesses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2009/casino-levy-calculation-fake-check-vs-slot-machine-losses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2009/casino-levy-calculation-fake-check-vs-slot-machine-losses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2009/casino-levy-calculation-fake-check-vs-slot-machine-losses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2009/casino-levy-calculation-fake-check-vs-slot-machine-losses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2009/casino-levy-calculation-fake-check-vs-slot-machine-losses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2009/casino-levy-calculation-fake-check-vs-slot-machine-losses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_123-2007/federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-absconding-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2007/federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_123-2007/federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_123-2007/federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_123-2007/federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-absconding-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_123-2007/federal-supreme-court-upholds-extension-of-pre-deportation-detention-for-absconding-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1229-2013/refusal-of-residence-permit-extension-for-convicted-individual-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1229-2013/refusal-of-residence-permit-extension-for-convicted-individual-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1229-2013/refusal-of-residence-permit-extension-for-convicted-individual-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1229-2013/refusal-of-residence-permit-extension-for-convicted-individual-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1229-2013/refusal-of-residence-permit-extension-for-convicted-individual-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1229-2013/refusal-of-residence-permit-extension-for-convicted-individual-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1229-2012/moroccan-asylum-seeker-v-federal-supreme-court-on-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1229-2012/moroccan-asylum-seeker-v-federal-supreme-court-on-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1229-2012/moroccan-asylum-seeker-v-federal-supreme-court-on-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1229-2012/moroccan-asylum-seeker-v-federal-supreme-court-on-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1229-2012/moroccan-asylum-seeker-v-federal-supreme-court-on-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1229-2012/moroccan-asylum-seeker-v-federal-supreme-court-on-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1228-2013/kosovan-asylum-appeal-rejected-attorney-personally-penalized-for-frivolous-litigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1228-2013/kosovan-asylum-appeal-rejected-attorney-personally-penalized-for-frivolous-litigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1228-2013/kosovan-asylum-appeal-rejected-attorney-personally-penalized-for-frivolous-litigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1228-2013/kosovan-asylum-appeal-rejected-attorney-personally-penalized-for-frivolous-litigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1228-2013/kosovan-asylum-appeal-rejected-attorney-personally-penalized-for-frivolous-litigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1228-2013/kosovan-asylum-appeal-rejected-attorney-personally-penalized-for-frivolous-litigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1228-2012/residence-permit-extension-denial-due-to-social-assistance-dependence-despite-domestic-violence-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1228-2012/residence-permit-extension-denial-due-to-social-assistance-dependence-despite-domestic-violence-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1228-2012/residence-permit-extension-denial-due-to-social-assistance-dependence-despite-domestic-violence-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1228-2012/residence-permit-extension-denial-due-to-social-assistance-dependence-despite-domestic-violence-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1228-2012/residence-permit-extension-denial-due-to-social-assistance-dependence-despite-domestic-violence-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1228-2012/residence-permit-extension-denial-due-to-social-assistance-dependence-despite-domestic-violence-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1227-2013/kosovan-national-expelled-for-concealing-parallel-family-from-swiss-authorities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1227-2013/kosovan-national-expelled-for-concealing-parallel-family-from-swiss-authorities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1227-2013/kosovan-national-expelled-for-concealing-parallel-family-from-swiss-authorities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1227-2013/kosovan-national-expelled-for-concealing-parallel-family-from-swiss-authorities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1227-2013/kosovan-national-expelled-for-concealing-parallel-family-from-swiss-authorities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1227-2013/kosovan-national-expelled-for-concealing-parallel-family-from-swiss-authorities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1227-2012/doctoral-graduate-denied-admission-to-geomatics-certificate-program</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1227-2012/doctoral-graduate-denied-admission-to-geomatics-certificate-program"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1227-2012/doctoral-graduate-denied-admission-to-geomatics-certificate-program"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1227-2012/doctoral-graduate-denied-admission-to-geomatics-certificate-program"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1227-2012/doctoral-graduate-denied-admission-to-geomatics-certificate-program"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1227-2012/doctoral-graduate-denied-admission-to-geomatics-certificate-program"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1226-2013/turkish-national-v-switzerland-appeal-mootness-due-to-subsequent-marriage-and-permit-grant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1226-2013/turkish-national-v-switzerland-appeal-mootness-due-to-subsequent-marriage-and-permit-grant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1226-2013/turkish-national-v-switzerland-appeal-mootness-due-to-subsequent-marriage-and-permit-grant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1226-2013/turkish-national-v-switzerland-appeal-mootness-due-to-subsequent-marriage-and-permit-grant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1226-2013/turkish-national-v-switzerland-appeal-mootness-due-to-subsequent-marriage-and-permit-grant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1226-2013/turkish-national-v-switzerland-appeal-mootness-due-to-subsequent-marriage-and-permit-grant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1225-2013/cameroonian-student-permit-appeal-and-legal-aid-rejection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1225-2013/cameroonian-student-permit-appeal-and-legal-aid-rejection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1225-2013/cameroonian-student-permit-appeal-and-legal-aid-rejection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1225-2013/cameroonian-student-permit-appeal-and-legal-aid-rejection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1225-2013/cameroonian-student-permit-appeal-and-legal-aid-rejection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1225-2013/cameroonian-student-permit-appeal-and-legal-aid-rejection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1225-2012/tax-reassessment-for-undisclosed-share-sale-benefit-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1225-2012/tax-reassessment-for-undisclosed-share-sale-benefit-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1225-2012/tax-reassessment-for-undisclosed-share-sale-benefit-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1225-2012/tax-reassessment-for-undisclosed-share-sale-benefit-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1225-2012/tax-reassessment-for-undisclosed-share-sale-benefit-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1225-2012/tax-reassessment-for-undisclosed-share-sale-benefit-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1224-2013/foreign-national-s-re-examination-of-residence-permit-denial-based-on-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1224-2013/foreign-national-s-re-examination-of-residence-permit-denial-based-on-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1224-2013/foreign-national-s-re-examination-of-residence-permit-denial-based-on-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1224-2013/foreign-national-s-re-examination-of-residence-permit-denial-based-on-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1224-2013/foreign-national-s-re-examination-of-residence-permit-denial-based-on-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1224-2013/foreign-national-s-re-examination-of-residence-permit-denial-based-on-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1224-2012/lapse-of-children-s-settlement-permits-due-to-prolonged-absence-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1224-2012/lapse-of-children-s-settlement-permits-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1224-2012/lapse-of-children-s-settlement-permits-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1224-2012/lapse-of-children-s-settlement-permits-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1224-2012/lapse-of-children-s-settlement-permits-due-to-prolonged-absence-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1224-2012/lapse-of-children-s-settlement-permits-due-to-prolonged-absence-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1223-2013/tunisian-national-v-switzerland-detention-validity-under-dublin-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1223-2013/tunisian-national-v-switzerland-detention-validity-under-dublin-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1223-2013/tunisian-national-v-switzerland-detention-validity-under-dublin-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1223-2013/tunisian-national-v-switzerland-detention-validity-under-dublin-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1223-2013/tunisian-national-v-switzerland-detention-validity-under-dublin-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1223-2013/tunisian-national-v-switzerland-detention-validity-under-dublin-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1223-2012/moroccan-national-v-switzerland-residence-permit-refusal-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1223-2012/moroccan-national-v-switzerland-residence-permit-refusal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1223-2012/moroccan-national-v-switzerland-residence-permit-refusal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1223-2012/moroccan-national-v-switzerland-residence-permit-refusal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1223-2012/moroccan-national-v-switzerland-residence-permit-refusal-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1223-2012/moroccan-national-v-switzerland-residence-permit-refusal-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1221-2013/cantonal-tax-service-v-taxpayer-pension-fund-capital-gain-reporting</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1221-2013/cantonal-tax-service-v-taxpayer-pension-fund-capital-gain-reporting"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1221-2013/cantonal-tax-service-v-taxpayer-pension-fund-capital-gain-reporting"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1221-2013/cantonal-tax-service-v-taxpayer-pension-fund-capital-gain-reporting"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1221-2013/cantonal-tax-service-v-taxpayer-pension-fund-capital-gain-reporting"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1221-2013/cantonal-tax-service-v-taxpayer-pension-fund-capital-gain-reporting"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1220-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1220-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1220-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1220-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1220-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1220-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2024/candidate-v-hunter-s-exam-board-on-procedural-defects-and-forfeiture-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2024/candidate-v-hunter-s-exam-board-on-procedural-defects-and-forfeiture-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2024/candidate-v-hunter-s-exam-board-on-procedural-defects-and-forfeiture-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2024/candidate-v-hunter-s-exam-board-on-procedural-defects-and-forfeiture-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2024/candidate-v-hunter-s-exam-board-on-procedural-defects-and-forfeiture-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2024/candidate-v-hunter-s-exam-board-on-procedural-defects-and-forfeiture-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2023/revocation-of-establishment-permit-due-to-concealed-bigamy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2023/revocation-of-establishment-permit-due-to-concealed-bigamy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2023/revocation-of-establishment-permit-due-to-concealed-bigamy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2023/revocation-of-establishment-permit-due-to-concealed-bigamy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2023/revocation-of-establishment-permit-due-to-concealed-bigamy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2023/revocation-of-establishment-permit-due-to-concealed-bigamy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2022/taxpayers-denied-second-voluntary-disclosure-impunity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2022/taxpayers-denied-second-voluntary-disclosure-impunity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2022/taxpayers-denied-second-voluntary-disclosure-impunity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2022/taxpayers-denied-second-voluntary-disclosure-impunity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2022/taxpayers-denied-second-voluntary-disclosure-impunity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2022/taxpayers-denied-second-voluntary-disclosure-impunity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2021/appeal-dismissed-for-lack-of-substantiated-reasoning-regarding-termination-of-proceedings-due-to-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2021/appeal-dismissed-for-lack-of-substantiated-reasoning-regarding-termination-of-proceedings-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2021/appeal-dismissed-for-lack-of-substantiated-reasoning-regarding-termination-of-proceedings-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2021/appeal-dismissed-for-lack-of-substantiated-reasoning-regarding-termination-of-proceedings-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2021/appeal-dismissed-for-lack-of-substantiated-reasoning-regarding-termination-of-proceedings-due-to-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2021/appeal-dismissed-for-lack-of-substantiated-reasoning-regarding-termination-of-proceedings-due-to-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2020/swiss-federal-supreme-court-residence-permit-renewal-despite-social-assistance-overpayments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2020/swiss-federal-supreme-court-residence-permit-renewal-despite-social-assistance-overpayments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2020/swiss-federal-supreme-court-residence-permit-renewal-despite-social-assistance-overpayments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2020/swiss-federal-supreme-court-residence-permit-renewal-despite-social-assistance-overpayments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2020/swiss-federal-supreme-court-residence-permit-renewal-despite-social-assistance-overpayments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2020/swiss-federal-supreme-court-residence-permit-renewal-despite-social-assistance-overpayments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2019/federal-supreme-court-upholds-indefinite-ban-on-dog-keeping-due-to-repeated-animal-welfare-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2019/federal-supreme-court-upholds-indefinite-ban-on-dog-keeping-due-to-repeated-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2019/federal-supreme-court-upholds-indefinite-ban-on-dog-keeping-due-to-repeated-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2019/federal-supreme-court-upholds-indefinite-ban-on-dog-keeping-due-to-repeated-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2019/federal-supreme-court-upholds-indefinite-ban-on-dog-keeping-due-to-repeated-animal-welfare-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2019/federal-supreme-court-upholds-indefinite-ban-on-dog-keeping-due-to-repeated-animal-welfare-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2018/finma-v-investment-scheme-involving-napier-grass-contracts-and-alleged-unauthorized-deposits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2018/finma-v-investment-scheme-involving-napier-grass-contracts-and-alleged-unauthorized-deposits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2018/finma-v-investment-scheme-involving-napier-grass-contracts-and-alleged-unauthorized-deposits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2018/finma-v-investment-scheme-involving-napier-grass-contracts-and-alleged-unauthorized-deposits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2018/finma-v-investment-scheme-involving-napier-grass-contracts-and-alleged-unauthorized-deposits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2018/finma-v-investment-scheme-involving-napier-grass-contracts-and-alleged-unauthorized-deposits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2017/german-citizen-s-residence-permit-denied-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2017/german-citizen-s-residence-permit-denied-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2017/german-citizen-s-residence-permit-denied-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2017/german-citizen-s-residence-permit-denied-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2017/german-citizen-s-residence-permit-denied-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2017/german-citizen-s-residence-permit-denied-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2016/kosovar-national-v-switzerland-expiration-of-permanent-residence-permit-and-appealability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2016/kosovar-national-v-switzerland-expiration-of-permanent-residence-permit-and-appealability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2016/kosovar-national-v-switzerland-expiration-of-permanent-residence-permit-and-appealability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2016/kosovar-national-v-switzerland-expiration-of-permanent-residence-permit-and-appealability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2016/kosovar-national-v-switzerland-expiration-of-permanent-residence-permit-and-appealability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2016/kosovar-national-v-switzerland-expiration-of-permanent-residence-permit-and-appealability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2015/weapon-confiscation-contingent-on-psychiatric-evaluation-for-public-safety</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2015/weapon-confiscation-contingent-on-psychiatric-evaluation-for-public-safety"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2015/weapon-confiscation-contingent-on-psychiatric-evaluation-for-public-safety"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2015/weapon-confiscation-contingent-on-psychiatric-evaluation-for-public-safety"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2015/weapon-confiscation-contingent-on-psychiatric-evaluation-for-public-safety"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2015/weapon-confiscation-contingent-on-psychiatric-evaluation-for-public-safety"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2014/supervisory-law-violation-through-unlicensed-public-deposit-taking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2014/supervisory-law-violation-through-unlicensed-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2014/supervisory-law-violation-through-unlicensed-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2014/supervisory-law-violation-through-unlicensed-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2014/supervisory-law-violation-through-unlicensed-public-deposit-taking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2014/supervisory-law-violation-through-unlicensed-public-deposit-taking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2013/taxpayer-appeal-against-discretionary-vat-reassessment-dismissed-for-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2013/taxpayer-appeal-against-discretionary-vat-reassessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2013/taxpayer-appeal-against-discretionary-vat-reassessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2013/taxpayer-appeal-against-discretionary-vat-reassessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2013/taxpayer-appeal-against-discretionary-vat-reassessment-dismissed-for-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2013/taxpayer-appeal-against-discretionary-vat-reassessment-dismissed-for-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2012/taxpayer-denied-child-deduction-and-favorable-rate-under-shared-custody-rules</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2012/taxpayer-denied-child-deduction-and-favorable-rate-under-shared-custody-rules"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2012/taxpayer-denied-child-deduction-and-favorable-rate-under-shared-custody-rules"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2012/taxpayer-denied-child-deduction-and-favorable-rate-under-shared-custody-rules"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2012/taxpayer-denied-child-deduction-and-favorable-rate-under-shared-custody-rules"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2012/taxpayer-denied-child-deduction-and-favorable-rate-under-shared-custody-rules"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2011/geneva-civil-procedure-fees-regulation-challenged-over-legality-and-separation-of-powers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2011/geneva-civil-procedure-fees-regulation-challenged-over-legality-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2011/geneva-civil-procedure-fees-regulation-challenged-over-legality-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2011/geneva-civil-procedure-fees-regulation-challenged-over-legality-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2011/geneva-civil-procedure-fees-regulation-challenged-over-legality-and-separation-of-powers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2011/geneva-civil-procedure-fees-regulation-challenged-over-legality-and-separation-of-powers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2010/foreign-national-v-state-residence-permit-revocation-and-spousal-violence-as-major-personal-reason</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2010/foreign-national-v-state-residence-permit-revocation-and-spousal-violence-as-major-personal-reason"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2010/foreign-national-v-state-residence-permit-revocation-and-spousal-violence-as-major-personal-reason"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2010/foreign-national-v-state-residence-permit-revocation-and-spousal-violence-as-major-personal-reason"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2010/foreign-national-v-state-residence-permit-revocation-and-spousal-violence-as-major-personal-reason"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2010/foreign-national-v-state-residence-permit-revocation-and-spousal-violence-as-major-personal-reason"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2009/complainant-s-lack-of-standing-to-compel-disciplinary-proceedings-against-executor</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2009/complainant-s-lack-of-standing-to-compel-disciplinary-proceedings-against-executor"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2009/complainant-s-lack-of-standing-to-compel-disciplinary-proceedings-against-executor"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2009/complainant-s-lack-of-standing-to-compel-disciplinary-proceedings-against-executor"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2009/complainant-s-lack-of-standing-to-compel-disciplinary-proceedings-against-executor"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2009/complainant-s-lack-of-standing-to-compel-disciplinary-proceedings-against-executor"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2008/trade-union-v-cantonal-authorities-2007-sunday-work-authorizations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2008/trade-union-v-cantonal-authorities-2007-sunday-work-authorizations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2008/trade-union-v-cantonal-authorities-2007-sunday-work-authorizations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2008/trade-union-v-cantonal-authorities-2007-sunday-work-authorizations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2008/trade-union-v-cantonal-authorities-2007-sunday-work-authorizations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2008/trade-union-v-cantonal-authorities-2007-sunday-work-authorizations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_122-2007/federal-court-upholds-extension-of-deportation-detention-for-chinese-national-attempting-flight-with-fake-passport</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2007/federal-court-upholds-extension-of-deportation-detention-for-chinese-national-attempting-flight-with-fake-passport"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_122-2007/federal-court-upholds-extension-of-deportation-detention-for-chinese-national-attempting-flight-with-fake-passport"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_122-2007/federal-court-upholds-extension-of-deportation-detention-for-chinese-national-attempting-flight-with-fake-passport"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_122-2007/federal-court-upholds-extension-of-deportation-detention-for-chinese-national-attempting-flight-with-fake-passport"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_122-2007/federal-court-upholds-extension-of-deportation-detention-for-chinese-national-attempting-flight-with-fake-passport"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1218-2013/corporation-tax-assessment-challenge-and-supplementary-bookings-validity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1218-2013/corporation-tax-assessment-challenge-and-supplementary-bookings-validity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1218-2013/corporation-tax-assessment-challenge-and-supplementary-bookings-validity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1218-2013/corporation-tax-assessment-challenge-and-supplementary-bookings-validity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1218-2013/corporation-tax-assessment-challenge-and-supplementary-bookings-validity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1218-2013/corporation-tax-assessment-challenge-and-supplementary-bookings-validity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1217-2013/professional-association-claim-for-vocational-training-fund-contributions-against-car-body-upholsterer-dismissed-due-to-subordinate-activity-and-prohibition-of-double-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1217-2013/professional-association-claim-for-vocational-training-fund-contributions-against-car-body-upholsterer-dismissed-due-to-subordinate-activity-and-prohibition-of-double-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1217-2013/professional-association-claim-for-vocational-training-fund-contributions-against-car-body-upholsterer-dismissed-due-to-subordinate-activity-and-prohibition-of-double-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1217-2013/professional-association-claim-for-vocational-training-fund-contributions-against-car-body-upholsterer-dismissed-due-to-subordinate-activity-and-prohibition-of-double-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1217-2013/professional-association-claim-for-vocational-training-fund-contributions-against-car-body-upholsterer-dismissed-due-to-subordinate-activity-and-prohibition-of-double-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1217-2013/professional-association-claim-for-vocational-training-fund-contributions-against-car-body-upholsterer-dismissed-due-to-subordinate-activity-and-prohibition-of-double-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1216-2013/applicant-v-intercantonal-examination-commission-impartiality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1216-2013/applicant-v-intercantonal-examination-commission-impartiality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1216-2013/applicant-v-intercantonal-examination-commission-impartiality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1216-2013/applicant-v-intercantonal-examination-commission-impartiality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1216-2013/applicant-v-intercantonal-examination-commission-impartiality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1216-2013/applicant-v-intercantonal-examination-commission-impartiality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1215-2013/taxi-license-extension-denial-upheld-due-to-unmet-reliability-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1215-2013/taxi-license-extension-denial-upheld-due-to-unmet-reliability-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1215-2013/taxi-license-extension-denial-upheld-due-to-unmet-reliability-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1215-2013/taxi-license-extension-denial-upheld-due-to-unmet-reliability-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1215-2013/taxi-license-extension-denial-upheld-due-to-unmet-reliability-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1215-2013/taxi-license-extension-denial-upheld-due-to-unmet-reliability-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1214-2013/taxpayer-v-tax-appeals-commission-procedural-deadlines-and-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1214-2013/taxpayer-v-tax-appeals-commission-procedural-deadlines-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1214-2013/taxpayer-v-tax-appeals-commission-procedural-deadlines-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1214-2013/taxpayer-v-tax-appeals-commission-procedural-deadlines-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1214-2013/taxpayer-v-tax-appeals-commission-procedural-deadlines-and-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1214-2013/taxpayer-v-tax-appeals-commission-procedural-deadlines-and-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1213-2013/kosovan-national-residency-renewal-denial-due-to-lack-of-major-personal-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1213-2013/kosovan-national-residency-renewal-denial-due-to-lack-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1213-2013/kosovan-national-residency-renewal-denial-due-to-lack-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1213-2013/kosovan-national-residency-renewal-denial-due-to-lack-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1213-2013/kosovan-national-residency-renewal-denial-due-to-lack-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1213-2013/kosovan-national-residency-renewal-denial-due-to-lack-of-major-personal-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1212-2013/taxation-liability-and-reinstatement-of-missed-appeal-deadline-due-to-insufficiently-justified-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1212-2013/taxation-liability-and-reinstatement-of-missed-appeal-deadline-due-to-insufficiently-justified-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1212-2013/taxation-liability-and-reinstatement-of-missed-appeal-deadline-due-to-insufficiently-justified-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1212-2013/taxation-liability-and-reinstatement-of-missed-appeal-deadline-due-to-insufficiently-justified-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1212-2013/taxation-liability-and-reinstatement-of-missed-appeal-deadline-due-to-insufficiently-justified-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1212-2013/taxation-liability-and-reinstatement-of-missed-appeal-deadline-due-to-insufficiently-justified-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1211-2013/algerian-national-v-state-detention-extension-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1211-2013/algerian-national-v-state-detention-extension-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1211-2013/algerian-national-v-state-detention-extension-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1211-2013/algerian-national-v-state-detention-extension-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1211-2013/algerian-national-v-state-detention-extension-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1211-2013/algerian-national-v-state-detention-extension-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1211-2012/taxpayer-failure-to-pay-cost-advance-deposits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1211-2012/taxpayer-failure-to-pay-cost-advance-deposits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1211-2012/taxpayer-failure-to-pay-cost-advance-deposits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1211-2012/taxpayer-failure-to-pay-cost-advance-deposits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1211-2012/taxpayer-failure-to-pay-cost-advance-deposits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1211-2012/taxpayer-failure-to-pay-cost-advance-deposits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1210-2012/zurich-cantonal-administrative-court-v-appellants-untimely-appeal-for-student-grants</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1210-2012/zurich-cantonal-administrative-court-v-appellants-untimely-appeal-for-student-grants"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1210-2012/zurich-cantonal-administrative-court-v-appellants-untimely-appeal-for-student-grants"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1210-2012/zurich-cantonal-administrative-court-v-appellants-untimely-appeal-for-student-grants"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1210-2012/zurich-cantonal-administrative-court-v-appellants-untimely-appeal-for-student-grants"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1210-2012/zurich-cantonal-administrative-court-v-appellants-untimely-appeal-for-student-grants"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2024/petitioner-denied-free-legal-counsel-for-unsubstantiated-administrative-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2024/petitioner-denied-free-legal-counsel-for-unsubstantiated-administrative-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2024/petitioner-denied-free-legal-counsel-for-unsubstantiated-administrative-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2024/petitioner-denied-free-legal-counsel-for-unsubstantiated-administrative-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2024/petitioner-denied-free-legal-counsel-for-unsubstantiated-administrative-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2024/petitioner-denied-free-legal-counsel-for-unsubstantiated-administrative-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2023/nuclear-plant-operator-v-decommissioning-and-waste-disposal-funds-on-disposal-cost-determination</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2023/nuclear-plant-operator-v-decommissioning-and-waste-disposal-funds-on-disposal-cost-determination"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2023/nuclear-plant-operator-v-decommissioning-and-waste-disposal-funds-on-disposal-cost-determination"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2023/nuclear-plant-operator-v-decommissioning-and-waste-disposal-funds-on-disposal-cost-determination"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2023/nuclear-plant-operator-v-decommissioning-and-waste-disposal-funds-on-disposal-cost-determination"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2023/nuclear-plant-operator-v-decommissioning-and-waste-disposal-funds-on-disposal-cost-determination"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2022/spanish-national-s-expulsion-upheld-failure-to-meet-financial-self-sufficiency-under-afmp</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2022/spanish-national-s-expulsion-upheld-failure-to-meet-financial-self-sufficiency-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2022/spanish-national-s-expulsion-upheld-failure-to-meet-financial-self-sufficiency-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2022/spanish-national-s-expulsion-upheld-failure-to-meet-financial-self-sufficiency-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2022/spanish-national-s-expulsion-upheld-failure-to-meet-financial-self-sufficiency-under-afmp"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2022/spanish-national-s-expulsion-upheld-failure-to-meet-financial-self-sufficiency-under-afmp"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2021/taxpayer-appeal-against-neuchatel-tax-authority-rejected-as-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2021/taxpayer-appeal-against-neuchatel-tax-authority-rejected-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2021/taxpayer-appeal-against-neuchatel-tax-authority-rejected-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2021/taxpayer-appeal-against-neuchatel-tax-authority-rejected-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2021/taxpayer-appeal-against-neuchatel-tax-authority-rejected-as-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2021/taxpayer-appeal-against-neuchatel-tax-authority-rejected-as-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2020/swiss-companies-v-federal-administrative-court-tax-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2020/swiss-companies-v-federal-administrative-court-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2020/swiss-companies-v-federal-administrative-court-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2020/swiss-companies-v-federal-administrative-court-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2020/swiss-companies-v-federal-administrative-court-tax-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2020/swiss-companies-v-federal-administrative-court-tax-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2019/national-v-cantonal-authorities-recusal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2019/national-v-cantonal-authorities-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2019/national-v-cantonal-authorities-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2019/national-v-cantonal-authorities-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2019/national-v-cantonal-authorities-recusal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2019/national-v-cantonal-authorities-recusal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2018/revocation-of-settlement-permit-for-moroccan-national-due-to-criminal-record-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2018/revocation-of-settlement-permit-for-moroccan-national-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2018/revocation-of-settlement-permit-for-moroccan-national-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2018/revocation-of-settlement-permit-for-moroccan-national-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2018/revocation-of-settlement-permit-for-moroccan-national-due-to-criminal-record-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2018/revocation-of-settlement-permit-for-moroccan-national-due-to-criminal-record-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2017/serbian-national-v-appellate-court-on-residence-permit-refusal-and-legal-aid-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2017/serbian-national-v-appellate-court-on-residence-permit-refusal-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2017/serbian-national-v-appellate-court-on-residence-permit-refusal-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2017/serbian-national-v-appellate-court-on-residence-permit-refusal-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2017/serbian-national-v-appellate-court-on-residence-permit-refusal-and-legal-aid-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2017/serbian-national-v-appellate-court-on-residence-permit-refusal-and-legal-aid-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2016/faoa-v-revision-expert-upholding-suspension-for-independence-breaches</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2016/faoa-v-revision-expert-upholding-suspension-for-independence-breaches"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2016/faoa-v-revision-expert-upholding-suspension-for-independence-breaches"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2016/faoa-v-revision-expert-upholding-suspension-for-independence-breaches"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2016/faoa-v-revision-expert-upholding-suspension-for-independence-breaches"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2016/faoa-v-revision-expert-upholding-suspension-for-independence-breaches"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2015/school-headscarf-prohibition-overturned-as-disproportionate-restriction-on-religious-freedom</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2015/school-headscarf-prohibition-overturned-as-disproportionate-restriction-on-religious-freedom"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2015/school-headscarf-prohibition-overturned-as-disproportionate-restriction-on-religious-freedom"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2015/school-headscarf-prohibition-overturned-as-disproportionate-restriction-on-religious-freedom"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2015/school-headscarf-prohibition-overturned-as-disproportionate-restriction-on-religious-freedom"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2015/school-headscarf-prohibition-overturned-as-disproportionate-restriction-on-religious-freedom"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2014/revocation-of-residence-permit-due-to-extensive-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2014/revocation-of-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2014/revocation-of-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2014/revocation-of-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2014/revocation-of-residence-permit-due-to-extensive-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2014/revocation-of-residence-permit-due-to-extensive-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2013/taxpayer-revision-denial-for-untimely-evidence-regarding-employment-income-vs-capital-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2013/taxpayer-revision-denial-for-untimely-evidence-regarding-employment-income-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2013/taxpayer-revision-denial-for-untimely-evidence-regarding-employment-income-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2013/taxpayer-revision-denial-for-untimely-evidence-regarding-employment-income-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2013/taxpayer-revision-denial-for-untimely-evidence-regarding-employment-income-vs-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2013/taxpayer-revision-denial-for-untimely-evidence-regarding-employment-income-vs-capital-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2012/potential-buyer-lacks-standing-to-challenge-land-exclusion-authorization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2012/potential-buyer-lacks-standing-to-challenge-land-exclusion-authorization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2012/potential-buyer-lacks-standing-to-challenge-land-exclusion-authorization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2012/potential-buyer-lacks-standing-to-challenge-land-exclusion-authorization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2012/potential-buyer-lacks-standing-to-challenge-land-exclusion-authorization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2012/potential-buyer-lacks-standing-to-challenge-land-exclusion-authorization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2011/zurich-cantonal-ordinance-on-forensic-expert-registration-for-psychotherapists-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2011/zurich-cantonal-ordinance-on-forensic-expert-registration-for-psychotherapists-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2011/zurich-cantonal-ordinance-on-forensic-expert-registration-for-psychotherapists-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2011/zurich-cantonal-ordinance-on-forensic-expert-registration-for-psychotherapists-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2011/zurich-cantonal-ordinance-on-forensic-expert-registration-for-psychotherapists-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2011/zurich-cantonal-ordinance-on-forensic-expert-registration-for-psychotherapists-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2010/indian-national-s-appeal-disregarded-for-failure-to-translate-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2010/indian-national-s-appeal-disregarded-for-failure-to-translate-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2010/indian-national-s-appeal-disregarded-for-failure-to-translate-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2010/indian-national-s-appeal-disregarded-for-failure-to-translate-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2010/indian-national-s-appeal-disregarded-for-failure-to-translate-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2010/indian-national-s-appeal-disregarded-for-failure-to-translate-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2009/attorney-disciplinary-action-over-dual-mandate-in-construction-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2009/attorney-disciplinary-action-over-dual-mandate-in-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2009/attorney-disciplinary-action-over-dual-mandate-in-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2009/attorney-disciplinary-action-over-dual-mandate-in-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2009/attorney-disciplinary-action-over-dual-mandate-in-construction-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2009/attorney-disciplinary-action-over-dual-mandate-in-construction-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_121-2007/denial-of-study-grant-based-on-residency-federal-supreme-court-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2007/denial-of-study-grant-based-on-residency-federal-supreme-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_121-2007/denial-of-study-grant-based-on-residency-federal-supreme-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_121-2007/denial-of-study-grant-based-on-residency-federal-supreme-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_121-2007/denial-of-study-grant-based-on-residency-federal-supreme-court-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_121-2007/denial-of-study-grant-based-on-residency-federal-supreme-court-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1209-2013/serbian-national-v-residence-permit-denial-upholding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1209-2013/serbian-national-v-residence-permit-denial-upholding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1209-2013/serbian-national-v-residence-permit-denial-upholding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1209-2013/serbian-national-v-residence-permit-denial-upholding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1209-2013/serbian-national-v-residence-permit-denial-upholding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1209-2013/serbian-national-v-residence-permit-denial-upholding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1209-2012/foreign-national-s-residence-permit-re-examination-denial-upheld-despite-psychiatric-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1209-2012/foreign-national-s-residence-permit-re-examination-denial-upheld-despite-psychiatric-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1209-2012/foreign-national-s-residence-permit-re-examination-denial-upheld-despite-psychiatric-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1209-2012/foreign-national-s-residence-permit-re-examination-denial-upheld-despite-psychiatric-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1209-2012/foreign-national-s-residence-permit-re-examination-denial-upheld-despite-psychiatric-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1209-2012/foreign-national-s-residence-permit-re-examination-denial-upheld-despite-psychiatric-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1208-2013/austrian-national-deportation-and-residency-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1208-2013/austrian-national-deportation-and-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1208-2013/austrian-national-deportation-and-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1208-2013/austrian-national-deportation-and-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1208-2013/austrian-national-deportation-and-residency-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1208-2013/austrian-national-deportation-and-residency-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1208-2012/cantonal-decision-annulled-permanent-non-agricultural-use-exempts-land-from-rural-land-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1208-2012/cantonal-decision-annulled-permanent-non-agricultural-use-exempts-land-from-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1208-2012/cantonal-decision-annulled-permanent-non-agricultural-use-exempts-land-from-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1208-2012/cantonal-decision-annulled-permanent-non-agricultural-use-exempts-land-from-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1208-2012/cantonal-decision-annulled-permanent-non-agricultural-use-exempts-land-from-rural-land-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1208-2012/cantonal-decision-annulled-permanent-non-agricultural-use-exempts-land-from-rural-land-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1207-2013/appeal-regarding-agricultural-payments-decision-inadmissible-due-to-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1207-2013/appeal-regarding-agricultural-payments-decision-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1207-2013/appeal-regarding-agricultural-payments-decision-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1207-2013/appeal-regarding-agricultural-payments-decision-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1207-2013/appeal-regarding-agricultural-payments-decision-inadmissible-due-to-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1207-2013/appeal-regarding-agricultural-payments-decision-inadmissible-due-to-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1207-2012/student-appeal-against-denial-of-provisional-admission-to-law-program</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1207-2012/student-appeal-against-denial-of-provisional-admission-to-law-program"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1207-2012/student-appeal-against-denial-of-provisional-admission-to-law-program"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1207-2012/student-appeal-against-denial-of-provisional-admission-to-law-program"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1207-2012/student-appeal-against-denial-of-provisional-admission-to-law-program"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1207-2012/student-appeal-against-denial-of-provisional-admission-to-law-program"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1205-2013/swiss-partnership-tax-liability-of-non-resident-partner-and-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1205-2013/swiss-partnership-tax-liability-of-non-resident-partner-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1205-2013/swiss-partnership-tax-liability-of-non-resident-partner-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1205-2013/swiss-partnership-tax-liability-of-non-resident-partner-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1205-2013/swiss-partnership-tax-liability-of-non-resident-partner-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1205-2013/swiss-partnership-tax-liability-of-non-resident-partner-and-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1205-2012/taxpayers-lose-appeal-against-estimated-tax-assessment-due-to-lack-of-documentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1205-2012/taxpayers-lose-appeal-against-estimated-tax-assessment-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1205-2012/taxpayers-lose-appeal-against-estimated-tax-assessment-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1205-2012/taxpayers-lose-appeal-against-estimated-tax-assessment-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1205-2012/taxpayers-lose-appeal-against-estimated-tax-assessment-due-to-lack-of-documentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1205-2012/taxpayers-lose-appeal-against-estimated-tax-assessment-due-to-lack-of-documentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1204-2013/taxation-of-real-estate-sale-as-commercial-trading-vs-private-asset-management</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1204-2013/taxation-of-real-estate-sale-as-commercial-trading-vs-private-asset-management"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1204-2013/taxation-of-real-estate-sale-as-commercial-trading-vs-private-asset-management"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1204-2013/taxation-of-real-estate-sale-as-commercial-trading-vs-private-asset-management"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1204-2013/taxation-of-real-estate-sale-as-commercial-trading-vs-private-asset-management"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1204-2013/taxation-of-real-estate-sale-as-commercial-trading-vs-private-asset-management"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1204-2012/applicant-v-canton-of-specific-canton-authority-if-known-otherwise-generic-on-residence-permit-revocation-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1204-2012/applicant-v-canton-of-specific-canton-authority-if-known-otherwise-generic-on-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1204-2012/applicant-v-canton-of-specific-canton-authority-if-known-otherwise-generic-on-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1204-2012/applicant-v-canton-of-specific-canton-authority-if-known-otherwise-generic-on-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1204-2012/applicant-v-canton-of-specific-canton-authority-if-known-otherwise-generic-on-residence-permit-revocation-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1204-2012/applicant-v-canton-of-specific-canton-authority-if-known-otherwise-generic-on-residence-permit-revocation-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1203-2013/foreign-national-s-missed-appeal-deadline-confirmed-due-to-counsel-s-negligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1203-2013/foreign-national-s-missed-appeal-deadline-confirmed-due-to-counsel-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1203-2013/foreign-national-s-missed-appeal-deadline-confirmed-due-to-counsel-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1203-2013/foreign-national-s-missed-appeal-deadline-confirmed-due-to-counsel-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1203-2013/foreign-national-s-missed-appeal-deadline-confirmed-due-to-counsel-s-negligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1203-2013/foreign-national-s-missed-appeal-deadline-confirmed-due-to-counsel-s-negligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1203-2012/practitioner-vs-cantonal-tribunal-procedural-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1203-2012/practitioner-vs-cantonal-tribunal-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1203-2012/practitioner-vs-cantonal-tribunal-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1203-2012/practitioner-vs-cantonal-tribunal-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1203-2012/practitioner-vs-cantonal-tribunal-procedural-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1203-2012/practitioner-vs-cantonal-tribunal-procedural-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1201-2013/swiss-federal-supreme-court-decision-on-deductibility-of-foreign-mortgage-interest-for-non-resident-property-owners</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1201-2013/swiss-federal-supreme-court-decision-on-deductibility-of-foreign-mortgage-interest-for-non-resident-property-owners"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1201-2013/swiss-federal-supreme-court-decision-on-deductibility-of-foreign-mortgage-interest-for-non-resident-property-owners"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1201-2013/swiss-federal-supreme-court-decision-on-deductibility-of-foreign-mortgage-interest-for-non-resident-property-owners"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1201-2013/swiss-federal-supreme-court-decision-on-deductibility-of-foreign-mortgage-interest-for-non-resident-property-owners"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1201-2013/swiss-federal-supreme-court-decision-on-deductibility-of-foreign-mortgage-interest-for-non-resident-property-owners"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1201-2012/taxpayer-fails-to-prove-double-counted-salary-in-real-estate-promoter-s-assessment-and-withholding-tax-appeal-deemed-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1201-2012/taxpayer-fails-to-prove-double-counted-salary-in-real-estate-promoter-s-assessment-and-withholding-tax-appeal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1201-2012/taxpayer-fails-to-prove-double-counted-salary-in-real-estate-promoter-s-assessment-and-withholding-tax-appeal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1201-2012/taxpayer-fails-to-prove-double-counted-salary-in-real-estate-promoter-s-assessment-and-withholding-tax-appeal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1201-2012/taxpayer-fails-to-prove-double-counted-salary-in-real-estate-promoter-s-assessment-and-withholding-tax-appeal-deemed-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1201-2012/taxpayer-fails-to-prove-double-counted-salary-in-real-estate-promoter-s-assessment-and-withholding-tax-appeal-deemed-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1200-2013/appeal-regarding-denial-of-justice-in-succession-tax-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1200-2013/appeal-regarding-denial-of-justice-in-succession-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1200-2013/appeal-regarding-denial-of-justice-in-succession-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1200-2013/appeal-regarding-denial-of-justice-in-succession-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1200-2013/appeal-regarding-denial-of-justice-in-succession-tax-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1200-2013/appeal-regarding-denial-of-justice-in-succession-tax-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1200-2012/impoundment-of-aggressive-dog-upheld-despite-owner-s-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1200-2012/impoundment-of-aggressive-dog-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1200-2012/impoundment-of-aggressive-dog-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1200-2012/impoundment-of-aggressive-dog-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1200-2012/impoundment-of-aggressive-dog-upheld-despite-owner-s-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1200-2012/impoundment-of-aggressive-dog-upheld-despite-owner-s-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2025/federal-tax-administration-v-appeals-concerning-us-tax-information-requests</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2025/federal-tax-administration-v-appeals-concerning-us-tax-information-requests"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2025/federal-tax-administration-v-appeals-concerning-us-tax-information-requests"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2025/federal-tax-administration-v-appeals-concerning-us-tax-information-requests"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2025/federal-tax-administration-v-appeals-concerning-us-tax-information-requests"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2025/federal-tax-administration-v-appeals-concerning-us-tax-information-requests"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2024/commercial-apprenticeship-examination-grade-dispute-appeal-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2024/commercial-apprenticeship-examination-grade-dispute-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2024/commercial-apprenticeship-examination-grade-dispute-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2024/commercial-apprenticeship-examination-grade-dispute-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2024/commercial-apprenticeship-examination-grade-dispute-appeal-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2024/commercial-apprenticeship-examination-grade-dispute-appeal-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2023/appeal-against-lawyer-disciplinary-finding-dismissed-for-late-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2023/appeal-against-lawyer-disciplinary-finding-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2023/appeal-against-lawyer-disciplinary-finding-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2023/appeal-against-lawyer-disciplinary-finding-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2023/appeal-against-lawyer-disciplinary-finding-dismissed-for-late-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2023/appeal-against-lawyer-disciplinary-finding-dismissed-for-late-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2022/taxpayer-appeal-against-cantonal-wealth-tax-valuation-of-newly-constructed-villa-rejected-due-to-untimely-appraisal-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2022/taxpayer-appeal-against-cantonal-wealth-tax-valuation-of-newly-constructed-villa-rejected-due-to-untimely-appraisal-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2022/taxpayer-appeal-against-cantonal-wealth-tax-valuation-of-newly-constructed-villa-rejected-due-to-untimely-appraisal-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2022/taxpayer-appeal-against-cantonal-wealth-tax-valuation-of-newly-constructed-villa-rejected-due-to-untimely-appraisal-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2022/taxpayer-appeal-against-cantonal-wealth-tax-valuation-of-newly-constructed-villa-rejected-due-to-untimely-appraisal-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2022/taxpayer-appeal-against-cantonal-wealth-tax-valuation-of-newly-constructed-villa-rejected-due-to-untimely-appraisal-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2021/italian-company-appeal-struck-for-untranslated-document</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2021/italian-company-appeal-struck-for-untranslated-document"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2021/italian-company-appeal-struck-for-untranslated-document"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2021/italian-company-appeal-struck-for-untranslated-document"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2021/italian-company-appeal-struck-for-untranslated-document"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2021/italian-company-appeal-struck-for-untranslated-document"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2020/german-national-and-turkish-wife-denied-residence-permit-due-to-insufficient-means-and-housing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2020/german-national-and-turkish-wife-denied-residence-permit-due-to-insufficient-means-and-housing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2020/german-national-and-turkish-wife-denied-residence-permit-due-to-insufficient-means-and-housing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2020/german-national-and-turkish-wife-denied-residence-permit-due-to-insufficient-means-and-housing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2020/german-national-and-turkish-wife-denied-residence-permit-due-to-insufficient-means-and-housing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2020/german-national-and-turkish-wife-denied-residence-permit-due-to-insufficient-means-and-housing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2019/italian-citizen-v-cantonal-council-of-state-and-administrative-tribunal-residence-permit-recusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2019/italian-citizen-v-cantonal-council-of-state-and-administrative-tribunal-residence-permit-recusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2019/italian-citizen-v-cantonal-council-of-state-and-administrative-tribunal-residence-permit-recusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2019/italian-citizen-v-cantonal-council-of-state-and-administrative-tribunal-residence-permit-recusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2019/italian-citizen-v-cantonal-council-of-state-and-administrative-tribunal-residence-permit-recusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2019/italian-citizen-v-cantonal-council-of-state-and-administrative-tribunal-residence-permit-recusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2018/taxpayer-appeal-inadmissible-due-to-missed-deadline-and-lack-of-justifiable-impediment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2018/taxpayer-appeal-inadmissible-due-to-missed-deadline-and-lack-of-justifiable-impediment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2018/taxpayer-appeal-inadmissible-due-to-missed-deadline-and-lack-of-justifiable-impediment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2018/taxpayer-appeal-inadmissible-due-to-missed-deadline-and-lack-of-justifiable-impediment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2018/taxpayer-appeal-inadmissible-due-to-missed-deadline-and-lack-of-justifiable-impediment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2018/taxpayer-appeal-inadmissible-due-to-missed-deadline-and-lack-of-justifiable-impediment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2017/spanish-citizens-v-switzerland-denial-of-residency-permit-renewal-based-on-failure-to-meet-afmp-financial-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2017/spanish-citizens-v-switzerland-denial-of-residency-permit-renewal-based-on-failure-to-meet-afmp-financial-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2017/spanish-citizens-v-switzerland-denial-of-residency-permit-renewal-based-on-failure-to-meet-afmp-financial-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2017/spanish-citizens-v-switzerland-denial-of-residency-permit-renewal-based-on-failure-to-meet-afmp-financial-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2017/spanish-citizens-v-switzerland-denial-of-residency-permit-renewal-based-on-failure-to-meet-afmp-financial-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2017/spanish-citizens-v-switzerland-denial-of-residency-permit-renewal-based-on-failure-to-meet-afmp-financial-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2016/kosovan-national-v-federal-supreme-court-hardship-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2016/kosovan-national-v-federal-supreme-court-hardship-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2016/kosovan-national-v-federal-supreme-court-hardship-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2016/kosovan-national-v-federal-supreme-court-hardship-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2016/kosovan-national-v-federal-supreme-court-hardship-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2016/kosovan-national-v-federal-supreme-court-hardship-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2015/revocation-of-settlement-permit-based-on-social-welfare-superseded-by-risk-of-return-to-war-zone</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2015/revocation-of-settlement-permit-based-on-social-welfare-superseded-by-risk-of-return-to-war-zone"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2015/revocation-of-settlement-permit-based-on-social-welfare-superseded-by-risk-of-return-to-war-zone"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2015/revocation-of-settlement-permit-based-on-social-welfare-superseded-by-risk-of-return-to-war-zone"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2015/revocation-of-settlement-permit-based-on-social-welfare-superseded-by-risk-of-return-to-war-zone"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2015/revocation-of-settlement-permit-based-on-social-welfare-superseded-by-risk-of-return-to-war-zone"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2014/bar-closure-appeal-dismissed-for-lack-of-current-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2014/bar-closure-appeal-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2014/bar-closure-appeal-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2014/bar-closure-appeal-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2014/bar-closure-appeal-dismissed-for-lack-of-current-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2014/bar-closure-appeal-dismissed-for-lack-of-current-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2013/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-insufficient-cohabitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2013/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2013/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2013/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2013/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-insufficient-cohabitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2013/swiss-federal-court-upholds-refusal-of-residence-permit-renewal-due-to-insufficient-cohabitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2012/federal-supreme-court-dismisses-tax-revision-case-due-to-appellant-inaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2012/federal-supreme-court-dismisses-tax-revision-case-due-to-appellant-inaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2012/federal-supreme-court-dismisses-tax-revision-case-due-to-appellant-inaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2012/federal-supreme-court-dismisses-tax-revision-case-due-to-appellant-inaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2012/federal-supreme-court-dismisses-tax-revision-case-due-to-appellant-inaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2012/federal-supreme-court-dismisses-tax-revision-case-due-to-appellant-inaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2011/nigerian-national-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2011/nigerian-national-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2011/nigerian-national-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2011/nigerian-national-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2011/nigerian-national-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2011/nigerian-national-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2010/student-diploma-issuance-good-faith-vs-public-exam-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2010/student-diploma-issuance-good-faith-vs-public-exam-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2010/student-diploma-issuance-good-faith-vs-public-exam-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2010/student-diploma-issuance-good-faith-vs-public-exam-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2010/student-diploma-issuance-good-faith-vs-public-exam-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2010/student-diploma-issuance-good-faith-vs-public-exam-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2009/failure-to-file-tax-declarations-fine-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2009/failure-to-file-tax-declarations-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2009/failure-to-file-tax-declarations-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2009/failure-to-file-tax-declarations-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2009/failure-to-file-tax-declarations-fine-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2009/failure-to-file-tax-declarations-fine-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2008/swiss-federal-supreme-court-on-taxability-of-debt-forgiveness-from-bank-restructuring</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2008/swiss-federal-supreme-court-on-taxability-of-debt-forgiveness-from-bank-restructuring"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2008/swiss-federal-supreme-court-on-taxability-of-debt-forgiveness-from-bank-restructuring"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2008/swiss-federal-supreme-court-on-taxability-of-debt-forgiveness-from-bank-restructuring"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2008/swiss-federal-supreme-court-on-taxability-of-debt-forgiveness-from-bank-restructuring"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2008/swiss-federal-supreme-court-on-taxability-of-debt-forgiveness-from-bank-restructuring"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_120-2007/moroccan-national-v-swiss-residence-permit-revocation-for-empty-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2007/moroccan-national-v-swiss-residence-permit-revocation-for-empty-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_120-2007/moroccan-national-v-swiss-residence-permit-revocation-for-empty-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_120-2007/moroccan-national-v-swiss-residence-permit-revocation-for-empty-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_120-2007/moroccan-national-v-swiss-residence-permit-revocation-for-empty-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_120-2007/moroccan-national-v-swiss-residence-permit-revocation-for-empty-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2024/student-credit-transfer-dispute-against-university-basel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2024/student-credit-transfer-dispute-against-university-basel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2024/student-credit-transfer-dispute-against-university-basel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2024/student-credit-transfer-dispute-against-university-basel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2024/student-credit-transfer-dispute-against-university-basel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2024/student-credit-transfer-dispute-against-university-basel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2023/snack-bar-operators-denied-permit-renewal-over-non-compliance-with-signage-and-political-speech-restrictions-on-public-land</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2023/snack-bar-operators-denied-permit-renewal-over-non-compliance-with-signage-and-political-speech-restrictions-on-public-land"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2023/snack-bar-operators-denied-permit-renewal-over-non-compliance-with-signage-and-political-speech-restrictions-on-public-land"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2023/snack-bar-operators-denied-permit-renewal-over-non-compliance-with-signage-and-political-speech-restrictions-on-public-land"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2023/snack-bar-operators-denied-permit-renewal-over-non-compliance-with-signage-and-political-speech-restrictions-on-public-land"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2023/snack-bar-operators-denied-permit-renewal-over-non-compliance-with-signage-and-political-speech-restrictions-on-public-land"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2022/tax-reassessment-overturned-due-to-expiration-of-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2022/tax-reassessment-overturned-due-to-expiration-of-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2022/tax-reassessment-overturned-due-to-expiration-of-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2022/tax-reassessment-overturned-due-to-expiration-of-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2022/tax-reassessment-overturned-due-to-expiration-of-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2022/tax-reassessment-overturned-due-to-expiration-of-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2021/tax-appeal-dismissed-for-insufficient-substantiation-regarding-commuting-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2021/tax-appeal-dismissed-for-insufficient-substantiation-regarding-commuting-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2021/tax-appeal-dismissed-for-insufficient-substantiation-regarding-commuting-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2021/tax-appeal-dismissed-for-insufficient-substantiation-regarding-commuting-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2021/tax-appeal-dismissed-for-insufficient-substantiation-regarding-commuting-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2021/tax-appeal-dismissed-for-insufficient-substantiation-regarding-commuting-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2020/tax-appeal-withdrawal-and-case-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2020/tax-appeal-withdrawal-and-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2020/tax-appeal-withdrawal-and-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2020/tax-appeal-withdrawal-and-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2020/tax-appeal-withdrawal-and-case-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2020/tax-appeal-withdrawal-and-case-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2019/inadmissibility-of-appeal-regarding-non-eu-national-s-sojourn-permit-for-gainful-employment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2019/inadmissibility-of-appeal-regarding-non-eu-national-s-sojourn-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2019/inadmissibility-of-appeal-regarding-non-eu-national-s-sojourn-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2019/inadmissibility-of-appeal-regarding-non-eu-national-s-sojourn-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2019/inadmissibility-of-appeal-regarding-non-eu-national-s-sojourn-permit-for-gainful-employment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2019/inadmissibility-of-appeal-regarding-non-eu-national-s-sojourn-permit-for-gainful-employment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2018/mother-s-residence-permit-denied-daughter-s-settlement-permit-revocation-annulled</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2018/mother-s-residence-permit-denied-daughter-s-settlement-permit-revocation-annulled"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2018/mother-s-residence-permit-denied-daughter-s-settlement-permit-revocation-annulled"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2018/mother-s-residence-permit-denied-daughter-s-settlement-permit-revocation-annulled"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2018/mother-s-residence-permit-denied-daughter-s-settlement-permit-revocation-annulled"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2018/mother-s-residence-permit-denied-daughter-s-settlement-permit-revocation-annulled"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2017/tax-evasion-and-reformatio-in-pejus-fine-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2017/tax-evasion-and-reformatio-in-pejus-fine-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2017/tax-evasion-and-reformatio-in-pejus-fine-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2017/tax-evasion-and-reformatio-in-pejus-fine-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2017/tax-evasion-and-reformatio-in-pejus-fine-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2017/tax-evasion-and-reformatio-in-pejus-fine-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2016/construction-consortia-v-grid-operator-right-to-net-access-under-electricity-supply-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2016/construction-consortia-v-grid-operator-right-to-net-access-under-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2016/construction-consortia-v-grid-operator-right-to-net-access-under-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2016/construction-consortia-v-grid-operator-right-to-net-access-under-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2016/construction-consortia-v-grid-operator-right-to-net-access-under-electricity-supply-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2016/construction-consortia-v-grid-operator-right-to-net-access-under-electricity-supply-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2015/property-owners-appeal-against-electricity-billing-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2015/property-owners-appeal-against-electricity-billing-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2015/property-owners-appeal-against-electricity-billing-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2015/property-owners-appeal-against-electricity-billing-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2015/property-owners-appeal-against-electricity-billing-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2015/property-owners-appeal-against-electricity-billing-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2014/cantonal-procedural-refusal-review-and-inadmissibility-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2014/cantonal-procedural-refusal-review-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2014/cantonal-procedural-refusal-review-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2014/cantonal-procedural-refusal-review-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2014/cantonal-procedural-refusal-review-and-inadmissibility-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2014/cantonal-procedural-refusal-review-and-inadmissibility-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2013/swiss-citizen-s-marriage-revoked-as-sham-for-immigration-fraud</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2013/swiss-citizen-s-marriage-revoked-as-sham-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2013/swiss-citizen-s-marriage-revoked-as-sham-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2013/swiss-citizen-s-marriage-revoked-as-sham-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2013/swiss-citizen-s-marriage-revoked-as-sham-for-immigration-fraud"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2013/swiss-citizen-s-marriage-revoked-as-sham-for-immigration-fraud"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2012/property-sale-tax-deferral-challenge-dismissed-on-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2012/property-sale-tax-deferral-challenge-dismissed-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2012/property-sale-tax-deferral-challenge-dismissed-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2012/property-sale-tax-deferral-challenge-dismissed-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2012/property-sale-tax-deferral-challenge-dismissed-on-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2012/property-sale-tax-deferral-challenge-dismissed-on-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2011/st-gallen-land-registry-administrator-qualifications-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2011/st-gallen-land-registry-administrator-qualifications-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2011/st-gallen-land-registry-administrator-qualifications-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2011/st-gallen-land-registry-administrator-qualifications-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2011/st-gallen-land-registry-administrator-qualifications-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2011/st-gallen-land-registry-administrator-qualifications-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2010/tax-appeal-dismissed-for-insufficient-statement-of-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2010/tax-appeal-dismissed-for-insufficient-statement-of-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2010/tax-appeal-dismissed-for-insufficient-statement-of-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2010/tax-appeal-dismissed-for-insufficient-statement-of-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2010/tax-appeal-dismissed-for-insufficient-statement-of-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2010/tax-appeal-dismissed-for-insufficient-statement-of-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2009/appellants-failure-to-pay-court-costs-after-deemed-delivery-of-notice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2009/appellants-failure-to-pay-court-costs-after-deemed-delivery-of-notice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2009/appellants-failure-to-pay-court-costs-after-deemed-delivery-of-notice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2009/appellants-failure-to-pay-court-costs-after-deemed-delivery-of-notice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2009/appellants-failure-to-pay-court-costs-after-deemed-delivery-of-notice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2009/appellants-failure-to-pay-court-costs-after-deemed-delivery-of-notice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-flight-risk-refusing-cooperation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-flight-risk-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-flight-risk-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-flight-risk-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-flight-risk-refusing-cooperation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2008/federal-supreme-court-upholds-extension-of-deportation-custody-for-flight-risk-refusing-cooperation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_12-2007/taxpayer-challenge-to-imputed-rental-value-on-preferentially-leased-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2007/taxpayer-challenge-to-imputed-rental-value-on-preferentially-leased-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_12-2007/taxpayer-challenge-to-imputed-rental-value-on-preferentially-leased-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_12-2007/taxpayer-challenge-to-imputed-rental-value-on-preferentially-leased-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_12-2007/taxpayer-challenge-to-imputed-rental-value-on-preferentially-leased-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_12-2007/taxpayer-challenge-to-imputed-rental-value-on-preferentially-leased-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1199-2013/death-of-appellant-renders-residency-revocation-challenge-moot-legal-fees-awarded-posthumously</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1199-2013/death-of-appellant-renders-residency-revocation-challenge-moot-legal-fees-awarded-posthumously"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1199-2013/death-of-appellant-renders-residency-revocation-challenge-moot-legal-fees-awarded-posthumously"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1199-2013/death-of-appellant-renders-residency-revocation-challenge-moot-legal-fees-awarded-posthumously"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1199-2013/death-of-appellant-renders-residency-revocation-challenge-moot-legal-fees-awarded-posthumously"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1199-2013/death-of-appellant-renders-residency-revocation-challenge-moot-legal-fees-awarded-posthumously"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1199-2012/appeal-dismissed-residence-permit-denial-after-undisclosed-divorce-and-integration-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1199-2012/appeal-dismissed-residence-permit-denial-after-undisclosed-divorce-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1199-2012/appeal-dismissed-residence-permit-denial-after-undisclosed-divorce-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1199-2012/appeal-dismissed-residence-permit-denial-after-undisclosed-divorce-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1199-2012/appeal-dismissed-residence-permit-denial-after-undisclosed-divorce-and-integration-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1199-2012/appeal-dismissed-residence-permit-denial-after-undisclosed-divorce-and-integration-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1198-2013/swiss-federal-court-upholds-revocation-of-c-permit-and-expulsion-of-national-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1198-2013/swiss-federal-court-upholds-revocation-of-c-permit-and-expulsion-of-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1198-2013/swiss-federal-court-upholds-revocation-of-c-permit-and-expulsion-of-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1198-2013/swiss-federal-court-upholds-revocation-of-c-permit-and-expulsion-of-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1198-2013/swiss-federal-court-upholds-revocation-of-c-permit-and-expulsion-of-national-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1198-2013/swiss-federal-court-upholds-revocation-of-c-permit-and-expulsion-of-national-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1198-2012/swiss-mother-s-late-family-reunification-request-for-chadian-son-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1198-2012/swiss-mother-s-late-family-reunification-request-for-chadian-son-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1198-2012/swiss-mother-s-late-family-reunification-request-for-chadian-son-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1198-2012/swiss-mother-s-late-family-reunification-request-for-chadian-son-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1198-2012/swiss-mother-s-late-family-reunification-request-for-chadian-son-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1198-2012/swiss-mother-s-late-family-reunification-request-for-chadian-son-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1197-2013/turkish-national-failed-to-justify-residence-permit-extension-appeal-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1197-2013/turkish-national-failed-to-justify-residence-permit-extension-appeal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1197-2013/turkish-national-failed-to-justify-residence-permit-extension-appeal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1197-2013/turkish-national-failed-to-justify-residence-permit-extension-appeal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1197-2013/turkish-national-failed-to-justify-residence-permit-extension-appeal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1197-2013/turkish-national-failed-to-justify-residence-permit-extension-appeal-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1197-2012/indian-national-v-switzerland-revocation-of-residency-permit-based-on-homicide-attempt-and-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1197-2012/indian-national-v-switzerland-revocation-of-residency-permit-based-on-homicide-attempt-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1197-2012/indian-national-v-switzerland-revocation-of-residency-permit-based-on-homicide-attempt-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1197-2012/indian-national-v-switzerland-revocation-of-residency-permit-based-on-homicide-attempt-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1197-2012/indian-national-v-switzerland-revocation-of-residency-permit-based-on-homicide-attempt-and-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1197-2012/indian-national-v-switzerland-revocation-of-residency-permit-based-on-homicide-attempt-and-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1196-2013/federal-supreme-court-dismisses-procurement-appeal-below-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1196-2013/federal-supreme-court-dismisses-procurement-appeal-below-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1196-2013/federal-supreme-court-dismisses-procurement-appeal-below-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1196-2013/federal-supreme-court-dismisses-procurement-appeal-below-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1196-2013/federal-supreme-court-dismisses-procurement-appeal-below-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1196-2013/federal-supreme-court-dismisses-procurement-appeal-below-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1196-2012/swiss-physiotherapist-credential-recognition-and-equal-treatment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1196-2012/swiss-physiotherapist-credential-recognition-and-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1196-2012/swiss-physiotherapist-credential-recognition-and-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1196-2012/swiss-physiotherapist-credential-recognition-and-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1196-2012/swiss-physiotherapist-credential-recognition-and-equal-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1196-2012/swiss-physiotherapist-credential-recognition-and-equal-treatment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1195-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-over-serious-drug-trafficking</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1195-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-over-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1195-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-over-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1195-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-over-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1195-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-over-serious-drug-trafficking"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1195-2013/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-over-serious-drug-trafficking"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1195-2012/russian-national-v-canton-of-unspecified-suspension-of-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1195-2012/russian-national-v-canton-of-unspecified-suspension-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1195-2012/russian-national-v-canton-of-unspecified-suspension-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1195-2012/russian-national-v-canton-of-unspecified-suspension-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1195-2012/russian-national-v-canton-of-unspecified-suspension-of-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1195-2012/russian-national-v-canton-of-unspecified-suspension-of-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1194-2013/taxpayers-v-ticino-cantonal-parliament-tax-amnesty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1194-2013/taxpayers-v-ticino-cantonal-parliament-tax-amnesty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1194-2013/taxpayers-v-ticino-cantonal-parliament-tax-amnesty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1194-2013/taxpayers-v-ticino-cantonal-parliament-tax-amnesty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1194-2013/taxpayers-v-ticino-cantonal-parliament-tax-amnesty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1194-2013/taxpayers-v-ticino-cantonal-parliament-tax-amnesty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1194-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1194-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1194-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1194-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1194-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1194-2012/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1193-2013/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1193-2013/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1193-2013/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1193-2013/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1193-2013/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1193-2013/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1193-2012/refusal-of-appeal-due-to-untimely-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1193-2012/refusal-of-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1193-2012/refusal-of-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1193-2012/refusal-of-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1193-2012/refusal-of-appeal-due-to-untimely-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1193-2012/refusal-of-appeal-due-to-untimely-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1192-2013/notary-exam-challenge-regarding-marking-and-court-impartiality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1192-2013/notary-exam-challenge-regarding-marking-and-court-impartiality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1192-2013/notary-exam-challenge-regarding-marking-and-court-impartiality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1192-2013/notary-exam-challenge-regarding-marking-and-court-impartiality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1192-2013/notary-exam-challenge-regarding-marking-and-court-impartiality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1192-2013/notary-exam-challenge-regarding-marking-and-court-impartiality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1192-2012/detention-pending-removal-of-asylum-applicant-with-drug-addiction-and-psychological-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1192-2012/detention-pending-removal-of-asylum-applicant-with-drug-addiction-and-psychological-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1192-2012/detention-pending-removal-of-asylum-applicant-with-drug-addiction-and-psychological-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1192-2012/detention-pending-removal-of-asylum-applicant-with-drug-addiction-and-psychological-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1192-2012/detention-pending-removal-of-asylum-applicant-with-drug-addiction-and-psychological-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1192-2012/detention-pending-removal-of-asylum-applicant-with-drug-addiction-and-psychological-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1191-2013/foreign-national-s-residence-permit-extension-denial-upheld-after-divorce-and-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1191-2013/foreign-national-s-residence-permit-extension-denial-upheld-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1191-2013/foreign-national-s-residence-permit-extension-denial-upheld-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1191-2013/foreign-national-s-residence-permit-extension-denial-upheld-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1191-2013/foreign-national-s-residence-permit-extension-denial-upheld-after-divorce-and-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1191-2013/foreign-national-s-residence-permit-extension-denial-upheld-after-divorce-and-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1191-2012/revocation-of-residence-permit-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1191-2012/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1191-2012/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1191-2012/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1191-2012/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1191-2012/revocation-of-residence-permit-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1190-2014/taxpayer-appeal-against-default-tax-assessment-due-to-unproven-inaccuracy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1190-2014/taxpayer-appeal-against-default-tax-assessment-due-to-unproven-inaccuracy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1190-2014/taxpayer-appeal-against-default-tax-assessment-due-to-unproven-inaccuracy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1190-2014/taxpayer-appeal-against-default-tax-assessment-due-to-unproven-inaccuracy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1190-2014/taxpayer-appeal-against-default-tax-assessment-due-to-unproven-inaccuracy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1190-2014/taxpayer-appeal-against-default-tax-assessment-due-to-unproven-inaccuracy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1190-2013/deportee-s-failed-residence-extension-appeal-after-marriage-and-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1190-2013/deportee-s-failed-residence-extension-appeal-after-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1190-2013/deportee-s-failed-residence-extension-appeal-after-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1190-2013/deportee-s-failed-residence-extension-appeal-after-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1190-2013/deportee-s-failed-residence-extension-appeal-after-marriage-and-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1190-2013/deportee-s-failed-residence-extension-appeal-after-marriage-and-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1190-2012/nigerian-national-expulsion-due-to-drug-conviction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1190-2012/nigerian-national-expulsion-due-to-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1190-2012/nigerian-national-expulsion-due-to-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1190-2012/nigerian-national-expulsion-due-to-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1190-2012/nigerian-national-expulsion-due-to-drug-conviction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1190-2012/nigerian-national-expulsion-due-to-drug-conviction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2025/federal-supreme-court-upholds-refusal-to-renew-residence-permit-after-short-term-marriage-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2025/federal-supreme-court-upholds-refusal-to-renew-residence-permit-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2025/federal-supreme-court-upholds-refusal-to-renew-residence-permit-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2025/federal-supreme-court-upholds-refusal-to-renew-residence-permit-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2025/federal-supreme-court-upholds-refusal-to-renew-residence-permit-after-short-term-marriage-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2025/federal-supreme-court-upholds-refusal-to-renew-residence-permit-after-short-term-marriage-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2024/man-v-cantonal-administrative-court-undue-delay-in-end-of-life-treatment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2024/man-v-cantonal-administrative-court-undue-delay-in-end-of-life-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2024/man-v-cantonal-administrative-court-undue-delay-in-end-of-life-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2024/man-v-cantonal-administrative-court-undue-delay-in-end-of-life-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2024/man-v-cantonal-administrative-court-undue-delay-in-end-of-life-treatment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2024/man-v-cantonal-administrative-court-undue-delay-in-end-of-life-treatment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2023/kosovan-couple-expulsion-after-failure-to-integrate-despite-long-term-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2023/kosovan-couple-expulsion-after-failure-to-integrate-despite-long-term-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2023/kosovan-couple-expulsion-after-failure-to-integrate-despite-long-term-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2023/kosovan-couple-expulsion-after-failure-to-integrate-despite-long-term-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2023/kosovan-couple-expulsion-after-failure-to-integrate-despite-long-term-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2023/kosovan-couple-expulsion-after-failure-to-integrate-despite-long-term-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2022/equatorial-guinean-national-expulsion-affirmed-despite-trafficking-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2022/equatorial-guinean-national-expulsion-affirmed-despite-trafficking-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2022/equatorial-guinean-national-expulsion-affirmed-despite-trafficking-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2022/equatorial-guinean-national-expulsion-affirmed-despite-trafficking-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2022/equatorial-guinean-national-expulsion-affirmed-despite-trafficking-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2022/equatorial-guinean-national-expulsion-affirmed-despite-trafficking-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2021/apothecary-assistant-denied-registration-in-medical-professions-register</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2021/apothecary-assistant-denied-registration-in-medical-professions-register"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2021/apothecary-assistant-denied-registration-in-medical-professions-register"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2021/apothecary-assistant-denied-registration-in-medical-professions-register"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2021/apothecary-assistant-denied-registration-in-medical-professions-register"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2021/apothecary-assistant-denied-registration-in-medical-professions-register"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2020/property-owners-challenge-intermediate-property-valuation-update-timeline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2020/property-owners-challenge-intermediate-property-valuation-update-timeline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2020/property-owners-challenge-intermediate-property-valuation-update-timeline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2020/property-owners-challenge-intermediate-property-valuation-update-timeline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2020/property-owners-challenge-intermediate-property-valuation-update-timeline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2020/property-owners-challenge-intermediate-property-valuation-update-timeline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2019/state-secretariat-for-migration-refusal-of-residence-permit-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2019/state-secretariat-for-migration-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2019/state-secretariat-for-migration-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2019/state-secretariat-for-migration-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2019/state-secretariat-for-migration-refusal-of-residence-permit-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2019/state-secretariat-for-migration-refusal-of-residence-permit-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2018/holding-company-capital-tax-relevance-of-negative-equity-from-own-share-purchase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2018/holding-company-capital-tax-relevance-of-negative-equity-from-own-share-purchase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2018/holding-company-capital-tax-relevance-of-negative-equity-from-own-share-purchase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2018/holding-company-capital-tax-relevance-of-negative-equity-from-own-share-purchase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2018/holding-company-capital-tax-relevance-of-negative-equity-from-own-share-purchase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2018/holding-company-capital-tax-relevance-of-negative-equity-from-own-share-purchase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2017/vat-avoidance-through-taxable-rental-of-renovated-vacation-home-to-principal-shareholder</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2017/vat-avoidance-through-taxable-rental-of-renovated-vacation-home-to-principal-shareholder"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2017/vat-avoidance-through-taxable-rental-of-renovated-vacation-home-to-principal-shareholder"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2017/vat-avoidance-through-taxable-rental-of-renovated-vacation-home-to-principal-shareholder"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2017/vat-avoidance-through-taxable-rental-of-renovated-vacation-home-to-principal-shareholder"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2017/vat-avoidance-through-taxable-rental-of-renovated-vacation-home-to-principal-shareholder"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2016/lawyer-sanctioned-for-abusive-conduct-toward-authorities-and-abandonment-of-client-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2016/lawyer-sanctioned-for-abusive-conduct-toward-authorities-and-abandonment-of-client-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2016/lawyer-sanctioned-for-abusive-conduct-toward-authorities-and-abandonment-of-client-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2016/lawyer-sanctioned-for-abusive-conduct-toward-authorities-and-abandonment-of-client-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2016/lawyer-sanctioned-for-abusive-conduct-toward-authorities-and-abandonment-of-client-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2016/lawyer-sanctioned-for-abusive-conduct-toward-authorities-and-abandonment-of-client-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2015/student-exam-failure-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2015/student-exam-failure-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2015/student-exam-failure-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2015/student-exam-failure-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2015/student-exam-failure-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2015/student-exam-failure-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2014/iraqi-national-detention-challenge-dismissed-due-to-insufficient-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2014/iraqi-national-detention-challenge-dismissed-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2014/iraqi-national-detention-challenge-dismissed-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2014/iraqi-national-detention-challenge-dismissed-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2014/iraqi-national-detention-challenge-dismissed-due-to-insufficient-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2014/iraqi-national-detention-challenge-dismissed-due-to-insufficient-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2013/client-vs-finma-denial-of-party-status-in-unauthorized-branch-supervision-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2013/client-vs-finma-denial-of-party-status-in-unauthorized-branch-supervision-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2013/client-vs-finma-denial-of-party-status-in-unauthorized-branch-supervision-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2013/client-vs-finma-denial-of-party-status-in-unauthorized-branch-supervision-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2013/client-vs-finma-denial-of-party-status-in-unauthorized-branch-supervision-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2013/client-vs-finma-denial-of-party-status-in-unauthorized-branch-supervision-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2012/residence-permit-revocation-appeal-inadmissibility-due-to-untimely-filing-and-deficient-constitutional-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2012/residence-permit-revocation-appeal-inadmissibility-due-to-untimely-filing-and-deficient-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2012/residence-permit-revocation-appeal-inadmissibility-due-to-untimely-filing-and-deficient-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2012/residence-permit-revocation-appeal-inadmissibility-due-to-untimely-filing-and-deficient-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2012/residence-permit-revocation-appeal-inadmissibility-due-to-untimely-filing-and-deficient-constitutional-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2012/residence-permit-revocation-appeal-inadmissibility-due-to-untimely-filing-and-deficient-constitutional-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2011/turkish-national-residence-permit-refusal-upheld-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2011/turkish-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2011/turkish-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2011/turkish-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2011/turkish-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2011/turkish-national-residence-permit-refusal-upheld-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2010/lawyer-removed-for-intentional-document-forgery</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2010/lawyer-removed-for-intentional-document-forgery"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2010/lawyer-removed-for-intentional-document-forgery"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2010/lawyer-removed-for-intentional-document-forgery"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2010/lawyer-removed-for-intentional-document-forgery"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2010/lawyer-removed-for-intentional-document-forgery"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2009/federal-court-upholds-limitation-on-real-estate-commission-tax-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2009/federal-court-upholds-limitation-on-real-estate-commission-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2009/federal-court-upholds-limitation-on-real-estate-commission-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2009/federal-court-upholds-limitation-on-real-estate-commission-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2009/federal-court-upholds-limitation-on-real-estate-commission-tax-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2009/federal-court-upholds-limitation-on-real-estate-commission-tax-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2008/appeal-dismissed-for-failure-to-produce-contested-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2008/appeal-dismissed-for-failure-to-produce-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2008/appeal-dismissed-for-failure-to-produce-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2008/appeal-dismissed-for-failure-to-produce-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2008/appeal-dismissed-for-failure-to-produce-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2008/appeal-dismissed-for-failure-to-produce-contested-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_119-2007/taxpayer-appeal-on-preventative-tax-assessment-inadmissibility-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2007/taxpayer-appeal-on-preventative-tax-assessment-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_119-2007/taxpayer-appeal-on-preventative-tax-assessment-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_119-2007/taxpayer-appeal-on-preventative-tax-assessment-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_119-2007/taxpayer-appeal-on-preventative-tax-assessment-inadmissibility-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_119-2007/taxpayer-appeal-on-preventative-tax-assessment-inadmissibility-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1189-2014/revocation-of-establishment-permit-based-on-severe-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1189-2014/revocation-of-establishment-permit-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1189-2014/revocation-of-establishment-permit-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1189-2014/revocation-of-establishment-permit-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1189-2014/revocation-of-establishment-permit-based-on-severe-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1189-2014/revocation-of-establishment-permit-based-on-severe-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1189-2013/publisher-reduced-postal-rate-eligibility-subscribed-copies-vs-total-circulation-percentage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1189-2013/publisher-reduced-postal-rate-eligibility-subscribed-copies-vs-total-circulation-percentage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1189-2013/publisher-reduced-postal-rate-eligibility-subscribed-copies-vs-total-circulation-percentage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1189-2013/publisher-reduced-postal-rate-eligibility-subscribed-copies-vs-total-circulation-percentage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1189-2013/publisher-reduced-postal-rate-eligibility-subscribed-copies-vs-total-circulation-percentage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1189-2013/publisher-reduced-postal-rate-eligibility-subscribed-copies-vs-total-circulation-percentage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1189-2012/serbian-national-deportation-appeal-refused-due-to-criminal-record-and-lack-of-partner-s-secure-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1189-2012/serbian-national-deportation-appeal-refused-due-to-criminal-record-and-lack-of-partner-s-secure-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1189-2012/serbian-national-deportation-appeal-refused-due-to-criminal-record-and-lack-of-partner-s-secure-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1189-2012/serbian-national-deportation-appeal-refused-due-to-criminal-record-and-lack-of-partner-s-secure-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1189-2012/serbian-national-deportation-appeal-refused-due-to-criminal-record-and-lack-of-partner-s-secure-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1189-2012/serbian-national-deportation-appeal-refused-due-to-criminal-record-and-lack-of-partner-s-secure-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1188-2014/dominican-citizen-s-residence-permit-renewal-denied-after-separation-from-swiss-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1188-2014/dominican-citizen-s-residence-permit-renewal-denied-after-separation-from-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1188-2014/dominican-citizen-s-residence-permit-renewal-denied-after-separation-from-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1188-2014/dominican-citizen-s-residence-permit-renewal-denied-after-separation-from-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1188-2014/dominican-citizen-s-residence-permit-renewal-denied-after-separation-from-swiss-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1188-2014/dominican-citizen-s-residence-permit-renewal-denied-after-separation-from-swiss-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1188-2013/father-s-attempt-to-reunite-with-minor-child-fails-due-to-financial-instability-and-child-s-welfare-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1188-2013/father-s-attempt-to-reunite-with-minor-child-fails-due-to-financial-instability-and-child-s-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1188-2013/father-s-attempt-to-reunite-with-minor-child-fails-due-to-financial-instability-and-child-s-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1188-2013/father-s-attempt-to-reunite-with-minor-child-fails-due-to-financial-instability-and-child-s-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1188-2013/father-s-attempt-to-reunite-with-minor-child-fails-due-to-financial-instability-and-child-s-welfare-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1188-2013/father-s-attempt-to-reunite-with-minor-child-fails-due-to-financial-instability-and-child-s-welfare-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1188-2012/spouse-and-adult-children-denied-residence-extension-following-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1188-2012/spouse-and-adult-children-denied-residence-extension-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1188-2012/spouse-and-adult-children-denied-residence-extension-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1188-2012/spouse-and-adult-children-denied-residence-extension-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1188-2012/spouse-and-adult-children-denied-residence-extension-following-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1188-2012/spouse-and-adult-children-denied-residence-extension-following-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1187-2016/taxpayer-challenge-to-denial-of-disability-related-expense-deductions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2016/taxpayer-challenge-to-denial-of-disability-related-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1187-2016/taxpayer-challenge-to-denial-of-disability-related-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1187-2016/taxpayer-challenge-to-denial-of-disability-related-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1187-2016/taxpayer-challenge-to-denial-of-disability-related-expense-deductions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2016/taxpayer-challenge-to-denial-of-disability-related-expense-deductions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1187-2014/kosovo-national-expulsion-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2014/kosovo-national-expulsion-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1187-2014/kosovo-national-expulsion-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1187-2014/kosovo-national-expulsion-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1187-2014/kosovo-national-expulsion-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2014/kosovo-national-expulsion-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1187-2013/brazilian-national-v-federal-supreme-court-residence-permit-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2013/brazilian-national-v-federal-supreme-court-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1187-2013/brazilian-national-v-federal-supreme-court-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1187-2013/brazilian-national-v-federal-supreme-court-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1187-2013/brazilian-national-v-federal-supreme-court-residence-permit-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2013/brazilian-national-v-federal-supreme-court-residence-permit-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1187-2012/swiss-national-and-madagascan-national-v-cantonal-court-on-residence-permit-revocation-and-marriage-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2012/swiss-national-and-madagascan-national-v-cantonal-court-on-residence-permit-revocation-and-marriage-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1187-2012/swiss-national-and-madagascan-national-v-cantonal-court-on-residence-permit-revocation-and-marriage-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1187-2012/swiss-national-and-madagascan-national-v-cantonal-court-on-residence-permit-revocation-and-marriage-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1187-2012/swiss-national-and-madagascan-national-v-cantonal-court-on-residence-permit-revocation-and-marriage-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1187-2012/swiss-national-and-madagascan-national-v-cantonal-court-on-residence-permit-revocation-and-marriage-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1186-2016/property-owner-s-appeal-on-real-estate-profit-tax-deductions-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2016/property-owner-s-appeal-on-real-estate-profit-tax-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1186-2016/property-owner-s-appeal-on-real-estate-profit-tax-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1186-2016/property-owner-s-appeal-on-real-estate-profit-tax-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1186-2016/property-owner-s-appeal-on-real-estate-profit-tax-deductions-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2016/property-owner-s-appeal-on-real-estate-profit-tax-deductions-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1186-2014/refuse-collection-fee-challenge-insufficiently-motivated-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2014/refuse-collection-fee-challenge-insufficiently-motivated-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1186-2014/refuse-collection-fee-challenge-insufficiently-motivated-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1186-2014/refuse-collection-fee-challenge-insufficiently-motivated-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1186-2014/refuse-collection-fee-challenge-insufficiently-motivated-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2014/refuse-collection-fee-challenge-insufficiently-motivated-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1186-2013/swiss-citizen-expelled-over-drug-trafficking-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2013/swiss-citizen-expelled-over-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1186-2013/swiss-citizen-expelled-over-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1186-2013/swiss-citizen-expelled-over-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1186-2013/swiss-citizen-expelled-over-drug-trafficking-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2013/swiss-citizen-expelled-over-drug-trafficking-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1186-2012/revocation-of-residency-permit-based-on-deceptive-marital-status-confirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2012/revocation-of-residency-permit-based-on-deceptive-marital-status-confirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1186-2012/revocation-of-residency-permit-based-on-deceptive-marital-status-confirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1186-2012/revocation-of-residency-permit-based-on-deceptive-marital-status-confirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1186-2012/revocation-of-residency-permit-based-on-deceptive-marital-status-confirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1186-2012/revocation-of-residency-permit-based-on-deceptive-marital-status-confirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1185-2016/ticino-sanction-for-unauthorized-subcontracting-overturned-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1185-2016/ticino-sanction-for-unauthorized-subcontracting-overturned-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1185-2016/ticino-sanction-for-unauthorized-subcontracting-overturned-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1185-2016/ticino-sanction-for-unauthorized-subcontracting-overturned-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1185-2016/ticino-sanction-for-unauthorized-subcontracting-overturned-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1185-2016/ticino-sanction-for-unauthorized-subcontracting-overturned-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1185-2014/client-vs-discontinuance-of-proceeding-for-release-from-professional-secrecy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1185-2014/client-vs-discontinuance-of-proceeding-for-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1185-2014/client-vs-discontinuance-of-proceeding-for-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1185-2014/client-vs-discontinuance-of-proceeding-for-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1185-2014/client-vs-discontinuance-of-proceeding-for-release-from-professional-secrecy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1185-2014/client-vs-discontinuance-of-proceeding-for-release-from-professional-secrecy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1185-2013/applicant-s-failure-to-exhaust-remedies-for-missed-cost-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1185-2013/applicant-s-failure-to-exhaust-remedies-for-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1185-2013/applicant-s-failure-to-exhaust-remedies-for-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1185-2013/applicant-s-failure-to-exhaust-remedies-for-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1185-2013/applicant-s-failure-to-exhaust-remedies-for-missed-cost-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1185-2013/applicant-s-failure-to-exhaust-remedies-for-missed-cost-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1184-2016/company-exclusion-from-tenders-and-penalty-right-to-be-heard-violated</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2016/company-exclusion-from-tenders-and-penalty-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1184-2016/company-exclusion-from-tenders-and-penalty-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1184-2016/company-exclusion-from-tenders-and-penalty-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1184-2016/company-exclusion-from-tenders-and-penalty-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2016/company-exclusion-from-tenders-and-penalty-right-to-be-heard-violated"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1184-2014/congolese-national-residence-permit-renewal-denial-and-deportation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2014/congolese-national-residence-permit-renewal-denial-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1184-2014/congolese-national-residence-permit-renewal-denial-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1184-2014/congolese-national-residence-permit-renewal-denial-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1184-2014/congolese-national-residence-permit-renewal-denial-and-deportation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2014/congolese-national-residence-permit-renewal-denial-and-deportation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1184-2013/sro-v-finma-letter-as-non-appealable-act</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2013/sro-v-finma-letter-as-non-appealable-act"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1184-2013/sro-v-finma-letter-as-non-appealable-act"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1184-2013/sro-v-finma-letter-as-non-appealable-act"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1184-2013/sro-v-finma-letter-as-non-appealable-act"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2013/sro-v-finma-letter-as-non-appealable-act"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1184-2012/couple-v-switzerland-and-zurich-cantons-on-tax-sovereignty-and-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2012/couple-v-switzerland-and-zurich-cantons-on-tax-sovereignty-and-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1184-2012/couple-v-switzerland-and-zurich-cantons-on-tax-sovereignty-and-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1184-2012/couple-v-switzerland-and-zurich-cantons-on-tax-sovereignty-and-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1184-2012/couple-v-switzerland-and-zurich-cantons-on-tax-sovereignty-and-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1184-2012/couple-v-switzerland-and-zurich-cantons-on-tax-sovereignty-and-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1183-2016/swiss-court-upholds-revocation-of-settlement-permit-due-to-criminality-and-poor-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2016/swiss-court-upholds-revocation-of-settlement-permit-due-to-criminality-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1183-2016/swiss-court-upholds-revocation-of-settlement-permit-due-to-criminality-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1183-2016/swiss-court-upholds-revocation-of-settlement-permit-due-to-criminality-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1183-2016/swiss-court-upholds-revocation-of-settlement-permit-due-to-criminality-and-poor-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2016/swiss-court-upholds-revocation-of-settlement-permit-due-to-criminality-and-poor-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1183-2014/revocation-of-permit-and-expulsion-of-tunisian-national-due-to-extensive-criminal-record-and-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2014/revocation-of-permit-and-expulsion-of-tunisian-national-due-to-extensive-criminal-record-and-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1183-2014/revocation-of-permit-and-expulsion-of-tunisian-national-due-to-extensive-criminal-record-and-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1183-2014/revocation-of-permit-and-expulsion-of-tunisian-national-due-to-extensive-criminal-record-and-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1183-2014/revocation-of-permit-and-expulsion-of-tunisian-national-due-to-extensive-criminal-record-and-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2014/revocation-of-permit-and-expulsion-of-tunisian-national-due-to-extensive-criminal-record-and-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1183-2013/appeal-against-detention-pending-deportation-lapsing-due-to-release</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2013/appeal-against-detention-pending-deportation-lapsing-due-to-release"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1183-2013/appeal-against-detention-pending-deportation-lapsing-due-to-release"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1183-2013/appeal-against-detention-pending-deportation-lapsing-due-to-release"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1183-2013/appeal-against-detention-pending-deportation-lapsing-due-to-release"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2013/appeal-against-detention-pending-deportation-lapsing-due-to-release"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1183-2012/doctoral-student-credit-dispute-and-jurisdiction-over-independent-appeals-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2012/doctoral-student-credit-dispute-and-jurisdiction-over-independent-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1183-2012/doctoral-student-credit-dispute-and-jurisdiction-over-independent-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1183-2012/doctoral-student-credit-dispute-and-jurisdiction-over-independent-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1183-2012/doctoral-student-credit-dispute-and-jurisdiction-over-independent-appeals-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1183-2012/doctoral-student-credit-dispute-and-jurisdiction-over-independent-appeals-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1182-2016/father-s-appeal-against-school-travel-dispensation-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1182-2016/father-s-appeal-against-school-travel-dispensation-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1182-2016/father-s-appeal-against-school-travel-dispensation-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1182-2016/father-s-appeal-against-school-travel-dispensation-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1182-2016/father-s-appeal-against-school-travel-dispensation-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1182-2016/father-s-appeal-against-school-travel-dispensation-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1182-2014/extension-of-deportation-detention-due-to-refusal-to-cooperate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1182-2014/extension-of-deportation-detention-due-to-refusal-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1182-2014/extension-of-deportation-detention-due-to-refusal-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1182-2014/extension-of-deportation-detention-due-to-refusal-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1182-2014/extension-of-deportation-detention-due-to-refusal-to-cooperate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1182-2014/extension-of-deportation-detention-due-to-refusal-to-cooperate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1182-2012/auditor-sanctioned-for-exceeding-accreditation-scope</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1182-2012/auditor-sanctioned-for-exceeding-accreditation-scope"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1182-2012/auditor-sanctioned-for-exceeding-accreditation-scope"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1182-2012/auditor-sanctioned-for-exceeding-accreditation-scope"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1182-2012/auditor-sanctioned-for-exceeding-accreditation-scope"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1182-2012/auditor-sanctioned-for-exceeding-accreditation-scope"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1181-2016/massage-parlor-operator-fined-for-failure-to-remove-prostitution-advertisements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2016/massage-parlor-operator-fined-for-failure-to-remove-prostitution-advertisements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1181-2016/massage-parlor-operator-fined-for-failure-to-remove-prostitution-advertisements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1181-2016/massage-parlor-operator-fined-for-failure-to-remove-prostitution-advertisements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1181-2016/massage-parlor-operator-fined-for-failure-to-remove-prostitution-advertisements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2016/massage-parlor-operator-fined-for-failure-to-remove-prostitution-advertisements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1181-2014/student-scholarship-eligibility-gross-asset-threshold-and-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2014/student-scholarship-eligibility-gross-asset-threshold-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1181-2014/student-scholarship-eligibility-gross-asset-threshold-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1181-2014/student-scholarship-eligibility-gross-asset-threshold-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1181-2014/student-scholarship-eligibility-gross-asset-threshold-and-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2014/student-scholarship-eligibility-gross-asset-threshold-and-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1181-2013/taxpayer-challenge-to-income-assessment-based-on-undeclared-funds-and-insufficient-substantiation-in-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2013/taxpayer-challenge-to-income-assessment-based-on-undeclared-funds-and-insufficient-substantiation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1181-2013/taxpayer-challenge-to-income-assessment-based-on-undeclared-funds-and-insufficient-substantiation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1181-2013/taxpayer-challenge-to-income-assessment-based-on-undeclared-funds-and-insufficient-substantiation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1181-2013/taxpayer-challenge-to-income-assessment-based-on-undeclared-funds-and-insufficient-substantiation-in-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2013/taxpayer-challenge-to-income-assessment-based-on-undeclared-funds-and-insufficient-substantiation-in-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1181-2012/residence-permit-appeal-abatement-due-to-subsequent-permit-issuance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2012/residence-permit-appeal-abatement-due-to-subsequent-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1181-2012/residence-permit-appeal-abatement-due-to-subsequent-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1181-2012/residence-permit-appeal-abatement-due-to-subsequent-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1181-2012/residence-permit-appeal-abatement-due-to-subsequent-permit-issuance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1181-2012/residence-permit-appeal-abatement-due-to-subsequent-permit-issuance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1180-2016/mootness-of-appeal-regarding-expired-pre-removal-detention</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2016/mootness-of-appeal-regarding-expired-pre-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1180-2016/mootness-of-appeal-regarding-expired-pre-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1180-2016/mootness-of-appeal-regarding-expired-pre-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1180-2016/mootness-of-appeal-regarding-expired-pre-removal-detention"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2016/mootness-of-appeal-regarding-expired-pre-removal-detention"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1180-2014/cantonal-authority-over-public-health-in-professional-license-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2014/cantonal-authority-over-public-health-in-professional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1180-2014/cantonal-authority-over-public-health-in-professional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1180-2014/cantonal-authority-over-public-health-in-professional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1180-2014/cantonal-authority-over-public-health-in-professional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2014/cantonal-authority-over-public-health-in-professional-license-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1180-2013/attorney-disciplinary-warning-for-abusive-criminal-complaint-against-social-commission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2013/attorney-disciplinary-warning-for-abusive-criminal-complaint-against-social-commission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1180-2013/attorney-disciplinary-warning-for-abusive-criminal-complaint-against-social-commission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1180-2013/attorney-disciplinary-warning-for-abusive-criminal-complaint-against-social-commission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1180-2013/attorney-disciplinary-warning-for-abusive-criminal-complaint-against-social-commission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2013/attorney-disciplinary-warning-for-abusive-criminal-complaint-against-social-commission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1180-2012/turkish-national-residence-permit-denial-upheld-due-to-sham-marriage-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2012/turkish-national-residence-permit-denial-upheld-due-to-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1180-2012/turkish-national-residence-permit-denial-upheld-due-to-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1180-2012/turkish-national-residence-permit-denial-upheld-due-to-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1180-2012/turkish-national-residence-permit-denial-upheld-due-to-sham-marriage-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1180-2012/turkish-national-residence-permit-denial-upheld-due-to-sham-marriage-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2025/appeal-regarding-provisional-suspension-of-road-tender-award-dismissed-as-moot</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2025/appeal-regarding-provisional-suspension-of-road-tender-award-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2025/appeal-regarding-provisional-suspension-of-road-tender-award-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2025/appeal-regarding-provisional-suspension-of-road-tender-award-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2025/appeal-regarding-provisional-suspension-of-road-tender-award-dismissed-as-moot"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2025/appeal-regarding-provisional-suspension-of-road-tender-award-dismissed-as-moot"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2024/taxi-driver-s-appeal-of-public-domain-authorization-non-renewal-inadmissible-due-to-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2024/taxi-driver-s-appeal-of-public-domain-authorization-non-renewal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2024/taxi-driver-s-appeal-of-public-domain-authorization-non-renewal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2024/taxi-driver-s-appeal-of-public-domain-authorization-non-renewal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2024/taxi-driver-s-appeal-of-public-domain-authorization-non-renewal-inadmissible-due-to-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2024/taxi-driver-s-appeal-of-public-domain-authorization-non-renewal-inadmissible-due-to-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2023/refusal-to-renew-residence-permit-for-tunisian-national-based-on-public-safety-violations-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2023/refusal-to-renew-residence-permit-for-tunisian-national-based-on-public-safety-violations-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2023/refusal-to-renew-residence-permit-for-tunisian-national-based-on-public-safety-violations-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2023/refusal-to-renew-residence-permit-for-tunisian-national-based-on-public-safety-violations-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2023/refusal-to-renew-residence-permit-for-tunisian-national-based-on-public-safety-violations-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2023/refusal-to-renew-residence-permit-for-tunisian-national-based-on-public-safety-violations-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2021/taxpayer-failed-to-document-cash-payments-subject-to-retroactive-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2021/taxpayer-failed-to-document-cash-payments-subject-to-retroactive-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2021/taxpayer-failed-to-document-cash-payments-subject-to-retroactive-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2021/taxpayer-failed-to-document-cash-payments-subject-to-retroactive-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2021/taxpayer-failed-to-document-cash-payments-subject-to-retroactive-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2021/taxpayer-failed-to-document-cash-payments-subject-to-retroactive-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2020/falera-v-water-rights-and-private-ownership-of-springs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2020/falera-v-water-rights-and-private-ownership-of-springs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2020/falera-v-water-rights-and-private-ownership-of-springs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2020/falera-v-water-rights-and-private-ownership-of-springs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2020/falera-v-water-rights-and-private-ownership-of-springs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2020/falera-v-water-rights-and-private-ownership-of-springs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2019/project-manager-denied-standing-to-appeal-university-integrity-investigation-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2019/project-manager-denied-standing-to-appeal-university-integrity-investigation-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2019/project-manager-denied-standing-to-appeal-university-integrity-investigation-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2019/project-manager-denied-standing-to-appeal-university-integrity-investigation-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2019/project-manager-denied-standing-to-appeal-university-integrity-investigation-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2019/project-manager-denied-standing-to-appeal-university-integrity-investigation-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2018/swiss-federal-court-revocation-of-settlement-permit-and-denial-of-family-reunification-due-to-violation-of-right-to-be-heard</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2018/swiss-federal-court-revocation-of-settlement-permit-and-denial-of-family-reunification-due-to-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2018/swiss-federal-court-revocation-of-settlement-permit-and-denial-of-family-reunification-due-to-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2018/swiss-federal-court-revocation-of-settlement-permit-and-denial-of-family-reunification-due-to-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2018/swiss-federal-court-revocation-of-settlement-permit-and-denial-of-family-reunification-due-to-violation-of-right-to-be-heard"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2018/swiss-federal-court-revocation-of-settlement-permit-and-denial-of-family-reunification-due-to-violation-of-right-to-be-heard"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2017/sham-marriage-used-for-residence-permit-refusal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2017/sham-marriage-used-for-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2017/sham-marriage-used-for-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2017/sham-marriage-used-for-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2017/sham-marriage-used-for-residence-permit-refusal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2017/sham-marriage-used-for-residence-permit-refusal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2016/brazilian-national-v-swiss-confederation-legal-aid-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2016/brazilian-national-v-swiss-confederation-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2016/brazilian-national-v-swiss-confederation-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2016/brazilian-national-v-swiss-confederation-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2016/brazilian-national-v-swiss-confederation-legal-aid-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2016/brazilian-national-v-swiss-confederation-legal-aid-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2015/asylum-seeker-costs-indemnification-moot-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2015/asylum-seeker-costs-indemnification-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2015/asylum-seeker-costs-indemnification-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2015/asylum-seeker-costs-indemnification-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2015/asylum-seeker-costs-indemnification-moot-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2015/asylum-seeker-costs-indemnification-moot-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2014/union-challenge-to-postal-service-collective-bargaining-exclusion-upheld-by-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2014/union-challenge-to-postal-service-collective-bargaining-exclusion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2014/union-challenge-to-postal-service-collective-bargaining-exclusion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2014/union-challenge-to-postal-service-collective-bargaining-exclusion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2014/union-challenge-to-postal-service-collective-bargaining-exclusion-upheld-by-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2014/union-challenge-to-postal-service-collective-bargaining-exclusion-upheld-by-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2013/father-s-residency-denied-due-to-sham-marriage-and-invalid-family-reunification-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2013/father-s-residency-denied-due-to-sham-marriage-and-invalid-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2013/father-s-residency-denied-due-to-sham-marriage-and-invalid-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2013/father-s-residency-denied-due-to-sham-marriage-and-invalid-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2013/father-s-residency-denied-due-to-sham-marriage-and-invalid-family-reunification-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2013/father-s-residency-denied-due-to-sham-marriage-and-invalid-family-reunification-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2012/securities-dealer-s-challenge-to-denial-of-suspensive-effect-against-finma-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2012/securities-dealer-s-challenge-to-denial-of-suspensive-effect-against-finma-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2012/securities-dealer-s-challenge-to-denial-of-suspensive-effect-against-finma-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2012/securities-dealer-s-challenge-to-denial-of-suspensive-effect-against-finma-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2012/securities-dealer-s-challenge-to-denial-of-suspensive-effect-against-finma-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2012/securities-dealer-s-challenge-to-denial-of-suspensive-effect-against-finma-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2010/federal-supreme-court-declines-gift-tax-appeal-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2010/federal-supreme-court-declines-gift-tax-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2010/federal-supreme-court-declines-gift-tax-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2010/federal-supreme-court-declines-gift-tax-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2010/federal-supreme-court-declines-gift-tax-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2010/federal-supreme-court-declines-gift-tax-appeal-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2009/swiss-real-estate-development-financing-disclosure-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2009/swiss-real-estate-development-financing-disclosure-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2009/swiss-real-estate-development-financing-disclosure-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2009/swiss-real-estate-development-financing-disclosure-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2009/swiss-real-estate-development-financing-disclosure-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2009/swiss-real-estate-development-financing-disclosure-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2008/dog-park-ban-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2008/dog-park-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2008/dog-park-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2008/dog-park-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2008/dog-park-ban-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2008/dog-park-ban-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_118-2007/revocation-of-residence-permit-for-fraudulent-claim-of-eu-nationality-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2007/revocation-of-residence-permit-for-fraudulent-claim-of-eu-nationality-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_118-2007/revocation-of-residence-permit-for-fraudulent-claim-of-eu-nationality-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_118-2007/revocation-of-residence-permit-for-fraudulent-claim-of-eu-nationality-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_118-2007/revocation-of-residence-permit-for-fraudulent-claim-of-eu-nationality-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_118-2007/revocation-of-residence-permit-for-fraudulent-claim-of-eu-nationality-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1179-2016/swiss-supreme-court-upholds-deportation-of-kosovar-family-due-to-father-s-fraudulent-naturalization</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2016/swiss-supreme-court-upholds-deportation-of-kosovar-family-due-to-father-s-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1179-2016/swiss-supreme-court-upholds-deportation-of-kosovar-family-due-to-father-s-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1179-2016/swiss-supreme-court-upholds-deportation-of-kosovar-family-due-to-father-s-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1179-2016/swiss-supreme-court-upholds-deportation-of-kosovar-family-due-to-father-s-fraudulent-naturalization"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2016/swiss-supreme-court-upholds-deportation-of-kosovar-family-due-to-father-s-fraudulent-naturalization"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1179-2014/complainant-fails-osteopathy-exam-appeal-denied-for-non-payment-of-fee-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2014/complainant-fails-osteopathy-exam-appeal-denied-for-non-payment-of-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1179-2014/complainant-fails-osteopathy-exam-appeal-denied-for-non-payment-of-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1179-2014/complainant-fails-osteopathy-exam-appeal-denied-for-non-payment-of-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1179-2014/complainant-fails-osteopathy-exam-appeal-denied-for-non-payment-of-fee-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2014/complainant-fails-osteopathy-exam-appeal-denied-for-non-payment-of-fee-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1179-2013/asylum-seeker-s-residence-permit-denial-post-short-marriage-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2013/asylum-seeker-s-residence-permit-denial-post-short-marriage-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1179-2013/asylum-seeker-s-residence-permit-denial-post-short-marriage-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1179-2013/asylum-seeker-s-residence-permit-denial-post-short-marriage-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1179-2013/asylum-seeker-s-residence-permit-denial-post-short-marriage-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2013/asylum-seeker-s-residence-permit-denial-post-short-marriage-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1179-2012/taxation-of-lump-sum-retroactive-occupational-disability-pension-arrears</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2012/taxation-of-lump-sum-retroactive-occupational-disability-pension-arrears"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1179-2012/taxation-of-lump-sum-retroactive-occupational-disability-pension-arrears"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1179-2012/taxation-of-lump-sum-retroactive-occupational-disability-pension-arrears"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1179-2012/taxation-of-lump-sum-retroactive-occupational-disability-pension-arrears"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1179-2012/taxation-of-lump-sum-retroactive-occupational-disability-pension-arrears"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1178-2016/algerian-national-detention-pending-deportation-upheld-despite-health-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2016/algerian-national-detention-pending-deportation-upheld-despite-health-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1178-2016/algerian-national-detention-pending-deportation-upheld-despite-health-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1178-2016/algerian-national-detention-pending-deportation-upheld-despite-health-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1178-2016/algerian-national-detention-pending-deportation-upheld-despite-health-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2016/algerian-national-detention-pending-deportation-upheld-despite-health-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1178-2014/taxpayer-appeal-dismissed-for-insufficient-justification-in-tax-information-exchange-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2014/taxpayer-appeal-dismissed-for-insufficient-justification-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1178-2014/taxpayer-appeal-dismissed-for-insufficient-justification-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1178-2014/taxpayer-appeal-dismissed-for-insufficient-justification-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1178-2014/taxpayer-appeal-dismissed-for-insufficient-justification-in-tax-information-exchange-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2014/taxpayer-appeal-dismissed-for-insufficient-justification-in-tax-information-exchange-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1178-2013/revocation-of-settlement-permit-based-on-criminal-conviction-turkey-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2013/revocation-of-settlement-permit-based-on-criminal-conviction-turkey-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1178-2013/revocation-of-settlement-permit-based-on-criminal-conviction-turkey-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1178-2013/revocation-of-settlement-permit-based-on-criminal-conviction-turkey-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1178-2013/revocation-of-settlement-permit-based-on-criminal-conviction-turkey-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2013/revocation-of-settlement-permit-based-on-criminal-conviction-turkey-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1178-2012/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-residence-permit-due-to-unemployment-and-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2012/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-residence-permit-due-to-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1178-2012/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-residence-permit-due-to-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1178-2012/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-residence-permit-due-to-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1178-2012/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-residence-permit-due-to-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1178-2012/swiss-supreme-court-upholds-revocation-of-portuguese-national-s-residence-permit-due-to-unemployment-and-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1177-2014/swiss-federal-supreme-court-dismisses-appeal-on-tax-information-exchange-due-to-lack-of-motivated-plea</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1177-2014/swiss-federal-supreme-court-dismisses-appeal-on-tax-information-exchange-due-to-lack-of-motivated-plea"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1177-2014/swiss-federal-supreme-court-dismisses-appeal-on-tax-information-exchange-due-to-lack-of-motivated-plea"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1177-2014/swiss-federal-supreme-court-dismisses-appeal-on-tax-information-exchange-due-to-lack-of-motivated-plea"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1177-2014/swiss-federal-supreme-court-dismisses-appeal-on-tax-information-exchange-due-to-lack-of-motivated-plea"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1177-2014/swiss-federal-supreme-court-dismisses-appeal-on-tax-information-exchange-due-to-lack-of-motivated-plea"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1177-2013/turkish-national-v-detention-extension-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1177-2013/turkish-national-v-detention-extension-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1177-2013/turkish-national-v-detention-extension-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1177-2013/turkish-national-v-detention-extension-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1177-2013/turkish-national-v-detention-extension-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1177-2013/turkish-national-v-detention-extension-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1177-2012/swiss-federal-tribunal-upholds-refusal-of-family-reunification-permit-due-to-inadequate-legal-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1177-2012/swiss-federal-tribunal-upholds-refusal-of-family-reunification-permit-due-to-inadequate-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1177-2012/swiss-federal-tribunal-upholds-refusal-of-family-reunification-permit-due-to-inadequate-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1177-2012/swiss-federal-tribunal-upholds-refusal-of-family-reunification-permit-due-to-inadequate-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1177-2012/swiss-federal-tribunal-upholds-refusal-of-family-reunification-permit-due-to-inadequate-legal-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1177-2012/swiss-federal-tribunal-upholds-refusal-of-family-reunification-permit-due-to-inadequate-legal-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1176-2016/shareholder-guarantee-payment-not-deductible-professional-expense</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1176-2016/shareholder-guarantee-payment-not-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1176-2016/shareholder-guarantee-payment-not-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1176-2016/shareholder-guarantee-payment-not-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1176-2016/shareholder-guarantee-payment-not-deductible-professional-expense"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1176-2016/shareholder-guarantee-payment-not-deductible-professional-expense"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1176-2014/claimant-v-doctors-regarding-judicial-medical-expertise</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1176-2014/claimant-v-doctors-regarding-judicial-medical-expertise"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1176-2014/claimant-v-doctors-regarding-judicial-medical-expertise"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1176-2014/claimant-v-doctors-regarding-judicial-medical-expertise"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1176-2014/claimant-v-doctors-regarding-judicial-medical-expertise"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1176-2014/claimant-v-doctors-regarding-judicial-medical-expertise"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1176-2013/bird-protection-organization-appeal-rights-regarding-culling-orders</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1176-2013/bird-protection-organization-appeal-rights-regarding-culling-orders"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1176-2013/bird-protection-organization-appeal-rights-regarding-culling-orders"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1176-2013/bird-protection-organization-appeal-rights-regarding-culling-orders"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1176-2013/bird-protection-organization-appeal-rights-regarding-culling-orders"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1176-2013/bird-protection-organization-appeal-rights-regarding-culling-orders"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1175-2016/couple-s-challenge-to-international-tax-assistance-refused-by-swiss-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2016/couple-s-challenge-to-international-tax-assistance-refused-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1175-2016/couple-s-challenge-to-international-tax-assistance-refused-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1175-2016/couple-s-challenge-to-international-tax-assistance-refused-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1175-2016/couple-s-challenge-to-international-tax-assistance-refused-by-swiss-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2016/couple-s-challenge-to-international-tax-assistance-refused-by-swiss-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1175-2014/challenge-dismissed-for-lack-of-legal-justification-regarding-residence-permit-fee-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2014/challenge-dismissed-for-lack-of-legal-justification-regarding-residence-permit-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1175-2014/challenge-dismissed-for-lack-of-legal-justification-regarding-residence-permit-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1175-2014/challenge-dismissed-for-lack-of-legal-justification-regarding-residence-permit-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1175-2014/challenge-dismissed-for-lack-of-legal-justification-regarding-residence-permit-fee-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2014/challenge-dismissed-for-lack-of-legal-justification-regarding-residence-permit-fee-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1175-2013/professional-association-v-upholstery-company-vocational-training-fund-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2013/professional-association-v-upholstery-company-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1175-2013/professional-association-v-upholstery-company-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1175-2013/professional-association-v-upholstery-company-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1175-2013/professional-association-v-upholstery-company-vocational-training-fund-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2013/professional-association-v-upholstery-company-vocational-training-fund-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1175-2012/taxability-of-proceeds-from-life-insurance-policies-insuring-lives-of-others</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2012/taxability-of-proceeds-from-life-insurance-policies-insuring-lives-of-others"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1175-2012/taxability-of-proceeds-from-life-insurance-policies-insuring-lives-of-others"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1175-2012/taxability-of-proceeds-from-life-insurance-policies-insuring-lives-of-others"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1175-2012/taxability-of-proceeds-from-life-insurance-policies-insuring-lives-of-others"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1175-2012/taxability-of-proceeds-from-life-insurance-policies-insuring-lives-of-others"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1174-2016/nigerian-national-v-swiss-federal-supreme-court-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2016/nigerian-national-v-swiss-federal-supreme-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1174-2016/nigerian-national-v-swiss-federal-supreme-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1174-2016/nigerian-national-v-swiss-federal-supreme-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1174-2016/nigerian-national-v-swiss-federal-supreme-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2016/nigerian-national-v-swiss-federal-supreme-court-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1174-2014/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-undeclared-swiss-bank-accounts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2014/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-undeclared-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1174-2014/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-undeclared-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1174-2014/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-undeclared-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1174-2014/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-undeclared-swiss-bank-accounts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2014/swiss-federal-supreme-court-upholds-administrative-assistance-to-france-regarding-undeclared-swiss-bank-accounts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1174-2013/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-turkish-national-lacking-three-years-of-cohabitation-and-insufficient-hardship-showing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2013/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-turkish-national-lacking-three-years-of-cohabitation-and-insufficient-hardship-showing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1174-2013/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-turkish-national-lacking-three-years-of-cohabitation-and-insufficient-hardship-showing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1174-2013/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-turkish-national-lacking-three-years-of-cohabitation-and-insufficient-hardship-showing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1174-2013/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-turkish-national-lacking-three-years-of-cohabitation-and-insufficient-hardship-showing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2013/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-for-turkish-national-lacking-three-years-of-cohabitation-and-insufficient-hardship-showing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1174-2012/hotel-v-customs-kosher-smoked-beef-roulade-quota-rate-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2012/hotel-v-customs-kosher-smoked-beef-roulade-quota-rate-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1174-2012/hotel-v-customs-kosher-smoked-beef-roulade-quota-rate-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1174-2012/hotel-v-customs-kosher-smoked-beef-roulade-quota-rate-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1174-2012/hotel-v-customs-kosher-smoked-beef-roulade-quota-rate-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1174-2012/hotel-v-customs-kosher-smoked-beef-roulade-quota-rate-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1173-2016/federal-tax-court-upholds-double-weighting-in-wealth-tax-valuation-of-unlisted-company-stake</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2016/federal-tax-court-upholds-double-weighting-in-wealth-tax-valuation-of-unlisted-company-stake"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1173-2016/federal-tax-court-upholds-double-weighting-in-wealth-tax-valuation-of-unlisted-company-stake"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1173-2016/federal-tax-court-upholds-double-weighting-in-wealth-tax-valuation-of-unlisted-company-stake"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1173-2016/federal-tax-court-upholds-double-weighting-in-wealth-tax-valuation-of-unlisted-company-stake"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2016/federal-tax-court-upholds-double-weighting-in-wealth-tax-valuation-of-unlisted-company-stake"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1173-2014/tax-appeal-fee-dispute-lack-of-federal-legal-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2014/tax-appeal-fee-dispute-lack-of-federal-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1173-2014/tax-appeal-fee-dispute-lack-of-federal-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1173-2014/tax-appeal-fee-dispute-lack-of-federal-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1173-2014/tax-appeal-fee-dispute-lack-of-federal-legal-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2014/tax-appeal-fee-dispute-lack-of-federal-legal-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1173-2013/cantonal-office-lacked-standing-to-appeal-work-permit-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2013/cantonal-office-lacked-standing-to-appeal-work-permit-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1173-2013/cantonal-office-lacked-standing-to-appeal-work-permit-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1173-2013/cantonal-office-lacked-standing-to-appeal-work-permit-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1173-2013/cantonal-office-lacked-standing-to-appeal-work-permit-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2013/cantonal-office-lacked-standing-to-appeal-work-permit-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1173-2012/federal-supreme-court-upholds-discretionary-tax-assessment-due-to-inadequate-corporate-bookkeeping</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2012/federal-supreme-court-upholds-discretionary-tax-assessment-due-to-inadequate-corporate-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1173-2012/federal-supreme-court-upholds-discretionary-tax-assessment-due-to-inadequate-corporate-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1173-2012/federal-supreme-court-upholds-discretionary-tax-assessment-due-to-inadequate-corporate-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1173-2012/federal-supreme-court-upholds-discretionary-tax-assessment-due-to-inadequate-corporate-bookkeeping"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1173-2012/federal-supreme-court-upholds-discretionary-tax-assessment-due-to-inadequate-corporate-bookkeeping"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1172-2016/rejection-of-late-family-reunification-for-ivorian-minor-due-to-lack-of-major-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2016/rejection-of-late-family-reunification-for-ivorian-minor-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1172-2016/rejection-of-late-family-reunification-for-ivorian-minor-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1172-2016/rejection-of-late-family-reunification-for-ivorian-minor-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1172-2016/rejection-of-late-family-reunification-for-ivorian-minor-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2016/rejection-of-late-family-reunification-for-ivorian-minor-due-to-lack-of-major-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1172-2014/tax-arrears-deductibility-for-net-wealth-tax-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2014/tax-arrears-deductibility-for-net-wealth-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1172-2014/tax-arrears-deductibility-for-net-wealth-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1172-2014/tax-arrears-deductibility-for-net-wealth-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1172-2014/tax-arrears-deductibility-for-net-wealth-tax-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2014/tax-arrears-deductibility-for-net-wealth-tax-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1172-2013/kosovo-citizen-permit-extension-based-on-dissolved-marriage-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2013/kosovo-citizen-permit-extension-based-on-dissolved-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1172-2013/kosovo-citizen-permit-extension-based-on-dissolved-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1172-2013/kosovo-citizen-permit-extension-based-on-dissolved-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1172-2013/kosovo-citizen-permit-extension-based-on-dissolved-marriage-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2013/kosovo-citizen-permit-extension-based-on-dissolved-marriage-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1172-2012/macedonian-national-s-expulsion-upheld-despite-separation-after-short-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2012/macedonian-national-s-expulsion-upheld-despite-separation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1172-2012/macedonian-national-s-expulsion-upheld-despite-separation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1172-2012/macedonian-national-s-expulsion-upheld-despite-separation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1172-2012/macedonian-national-s-expulsion-upheld-despite-separation-after-short-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1172-2012/macedonian-national-s-expulsion-upheld-despite-separation-after-short-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1171-2016/portuguese-national-v-switzerland-revocation-of-residence-permit-for-incapacitated-worker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1171-2016/portuguese-national-v-switzerland-revocation-of-residence-permit-for-incapacitated-worker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1171-2016/portuguese-national-v-switzerland-revocation-of-residence-permit-for-incapacitated-worker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1171-2016/portuguese-national-v-switzerland-revocation-of-residence-permit-for-incapacitated-worker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1171-2016/portuguese-national-v-switzerland-revocation-of-residence-permit-for-incapacitated-worker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1171-2016/portuguese-national-v-switzerland-revocation-of-residence-permit-for-incapacitated-worker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1171-2013/lebanese-national-immigration-residence-permit-abuse-of-law-marriage-scheme</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1171-2013/lebanese-national-immigration-residence-permit-abuse-of-law-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1171-2013/lebanese-national-immigration-residence-permit-abuse-of-law-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1171-2013/lebanese-national-immigration-residence-permit-abuse-of-law-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1171-2013/lebanese-national-immigration-residence-permit-abuse-of-law-marriage-scheme"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1171-2013/lebanese-national-immigration-residence-permit-abuse-of-law-marriage-scheme"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1171-2012/revocation-of-permanent-residence-for-fraudulent-acquisition-via-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1171-2012/revocation-of-permanent-residence-for-fraudulent-acquisition-via-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1171-2012/revocation-of-permanent-residence-for-fraudulent-acquisition-via-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1171-2012/revocation-of-permanent-residence-for-fraudulent-acquisition-via-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1171-2012/revocation-of-permanent-residence-for-fraudulent-acquisition-via-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1171-2012/revocation-of-permanent-residence-for-fraudulent-acquisition-via-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1170-2016/bidder-challenge-to-contract-award-annulment-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2016/bidder-challenge-to-contract-award-annulment-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1170-2016/bidder-challenge-to-contract-award-annulment-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1170-2016/bidder-challenge-to-contract-award-annulment-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1170-2016/bidder-challenge-to-contract-award-annulment-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2016/bidder-challenge-to-contract-award-annulment-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1170-2014/taxpayer-appeal-dismissed-for-insufficient-motivation-regarding-travel-expense-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2014/taxpayer-appeal-dismissed-for-insufficient-motivation-regarding-travel-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1170-2014/taxpayer-appeal-dismissed-for-insufficient-motivation-regarding-travel-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1170-2014/taxpayer-appeal-dismissed-for-insufficient-motivation-regarding-travel-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1170-2014/taxpayer-appeal-dismissed-for-insufficient-motivation-regarding-travel-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2014/taxpayer-appeal-dismissed-for-insufficient-motivation-regarding-travel-expense-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1170-2013/asylum-seeker-denied-residency-permit-due-to-suspected-marriage-of-convenience-and-abuse-of-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2013/asylum-seeker-denied-residency-permit-due-to-suspected-marriage-of-convenience-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1170-2013/asylum-seeker-denied-residency-permit-due-to-suspected-marriage-of-convenience-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1170-2013/asylum-seeker-denied-residency-permit-due-to-suspected-marriage-of-convenience-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1170-2013/asylum-seeker-denied-residency-permit-due-to-suspected-marriage-of-convenience-and-abuse-of-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2013/asylum-seeker-denied-residency-permit-due-to-suspected-marriage-of-convenience-and-abuse-of-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1170-2012/spouse-family-reunification-denial-due-to-ex-convict-s-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2012/spouse-family-reunification-denial-due-to-ex-convict-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1170-2012/spouse-family-reunification-denial-due-to-ex-convict-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1170-2012/spouse-family-reunification-denial-due-to-ex-convict-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1170-2012/spouse-family-reunification-denial-due-to-ex-convict-s-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1170-2012/spouse-family-reunification-denial-due-to-ex-convict-s-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2024/company-v-restitution-of-covid-19-aid-appeal-time-barred-due-to-deemed-service-date</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2024/company-v-restitution-of-covid-19-aid-appeal-time-barred-due-to-deemed-service-date"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2024/company-v-restitution-of-covid-19-aid-appeal-time-barred-due-to-deemed-service-date"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2024/company-v-restitution-of-covid-19-aid-appeal-time-barred-due-to-deemed-service-date"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2024/company-v-restitution-of-covid-19-aid-appeal-time-barred-due-to-deemed-service-date"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2024/company-v-restitution-of-covid-19-aid-appeal-time-barred-due-to-deemed-service-date"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2022/congolese-national-s-c-permit-lapse-upheld-due-to-prolonged-absence-from-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2022/congolese-national-s-c-permit-lapse-upheld-due-to-prolonged-absence-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2022/congolese-national-s-c-permit-lapse-upheld-due-to-prolonged-absence-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2022/congolese-national-s-c-permit-lapse-upheld-due-to-prolonged-absence-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2022/congolese-national-s-c-permit-lapse-upheld-due-to-prolonged-absence-from-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2022/congolese-national-s-c-permit-lapse-upheld-due-to-prolonged-absence-from-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2021/taxpayer-fine-upheld-for-failure-to-file-despite-extensions-and-medical-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2021/taxpayer-fine-upheld-for-failure-to-file-despite-extensions-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2021/taxpayer-fine-upheld-for-failure-to-file-despite-extensions-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2021/taxpayer-fine-upheld-for-failure-to-file-despite-extensions-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2021/taxpayer-fine-upheld-for-failure-to-file-despite-extensions-and-medical-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2021/taxpayer-fine-upheld-for-failure-to-file-despite-extensions-and-medical-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2020/appeal-regarding-deregistration-from-municipal-residents-register</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2020/appeal-regarding-deregistration-from-municipal-residents-register"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2020/appeal-regarding-deregistration-from-municipal-residents-register"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2020/appeal-regarding-deregistration-from-municipal-residents-register"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2020/appeal-regarding-deregistration-from-municipal-residents-register"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2020/appeal-regarding-deregistration-from-municipal-residents-register"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2019/iraqi-national-s-asylum-rejection-and-marriage-permit-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2019/iraqi-national-s-asylum-rejection-and-marriage-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2019/iraqi-national-s-asylum-rejection-and-marriage-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2019/iraqi-national-s-asylum-rejection-and-marriage-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2019/iraqi-national-s-asylum-rejection-and-marriage-permit-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2019/iraqi-national-s-asylum-rejection-and-marriage-permit-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2018/taxpayers-forfeit-withholding-tax-refund-due-to-incomplete-dividend-income-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2018/taxpayers-forfeit-withholding-tax-refund-due-to-incomplete-dividend-income-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2018/taxpayers-forfeit-withholding-tax-refund-due-to-incomplete-dividend-income-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2018/taxpayers-forfeit-withholding-tax-refund-due-to-incomplete-dividend-income-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2018/taxpayers-forfeit-withholding-tax-refund-due-to-incomplete-dividend-income-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2018/taxpayers-forfeit-withholding-tax-refund-due-to-incomplete-dividend-income-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2017/heirs-not-liable-for-deceased-parent-s-tax-debts-despite-property-transfers-before-death</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2017/heirs-not-liable-for-deceased-parent-s-tax-debts-despite-property-transfers-before-death"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2017/heirs-not-liable-for-deceased-parent-s-tax-debts-despite-property-transfers-before-death"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2017/heirs-not-liable-for-deceased-parent-s-tax-debts-despite-property-transfers-before-death"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2017/heirs-not-liable-for-deceased-parent-s-tax-debts-despite-property-transfers-before-death"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2017/heirs-not-liable-for-deceased-parent-s-tax-debts-despite-property-transfers-before-death"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2016/condominium-association-v-real-estate-company-withdrawal-of-appeal-and-cost-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2016/condominium-association-v-real-estate-company-withdrawal-of-appeal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2016/condominium-association-v-real-estate-company-withdrawal-of-appeal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2016/condominium-association-v-real-estate-company-withdrawal-of-appeal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2016/condominium-association-v-real-estate-company-withdrawal-of-appeal-and-cost-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2016/condominium-association-v-real-estate-company-withdrawal-of-appeal-and-cost-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2014/swiss-federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-insufficient-marital-cohabitation-and-poor-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2014/swiss-federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-insufficient-marital-cohabitation-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2014/swiss-federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-insufficient-marital-cohabitation-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2014/swiss-federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-insufficient-marital-cohabitation-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2014/swiss-federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-insufficient-marital-cohabitation-and-poor-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2014/swiss-federal-supreme-court-upholds-expulsion-of-serbian-national-due-to-insufficient-marital-cohabitation-and-poor-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2012/swiss-federal-supreme-court-upholds-expulsion-of-drug-trafficker-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2012/swiss-federal-supreme-court-upholds-expulsion-of-drug-trafficker-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2012/swiss-federal-supreme-court-upholds-expulsion-of-drug-trafficker-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2012/swiss-federal-supreme-court-upholds-expulsion-of-drug-trafficker-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2012/swiss-federal-supreme-court-upholds-expulsion-of-drug-trafficker-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2012/swiss-federal-supreme-court-upholds-expulsion-of-drug-trafficker-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2010/kronenbar-fumoir-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2010/kronenbar-fumoir-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2010/kronenbar-fumoir-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2010/kronenbar-fumoir-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2010/kronenbar-fumoir-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2010/kronenbar-fumoir-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2009/appeal-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2009/appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2009/appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2009/appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2009/appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2009/appeal-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2008/serbian-national-s-residence-permit-revocation-upheld-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2008/serbian-national-s-residence-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2008/serbian-national-s-residence-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2008/serbian-national-s-residence-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2008/serbian-national-s-residence-permit-revocation-upheld-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2008/serbian-national-s-residence-permit-revocation-upheld-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_117-2007/father-s-request-for-late-family-reunification-denied-despite-sole-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2007/father-s-request-for-late-family-reunification-denied-despite-sole-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_117-2007/father-s-request-for-late-family-reunification-denied-despite-sole-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_117-2007/father-s-request-for-late-family-reunification-denied-despite-sole-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_117-2007/father-s-request-for-late-family-reunification-denied-despite-sole-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_117-2007/father-s-request-for-late-family-reunification-denied-despite-sole-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1169-2016/appeal-on-real-estate-capital-gains-tax-and-deductions-rejected-for-lack-of-specific-legal-arguments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1169-2016/appeal-on-real-estate-capital-gains-tax-and-deductions-rejected-for-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1169-2016/appeal-on-real-estate-capital-gains-tax-and-deductions-rejected-for-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1169-2016/appeal-on-real-estate-capital-gains-tax-and-deductions-rejected-for-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1169-2016/appeal-on-real-estate-capital-gains-tax-and-deductions-rejected-for-lack-of-specific-legal-arguments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1169-2016/appeal-on-real-estate-capital-gains-tax-and-deductions-rejected-for-lack-of-specific-legal-arguments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1169-2014/family-residence-permit-revocation-appeal-admissibility-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1169-2014/family-residence-permit-revocation-appeal-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1169-2014/family-residence-permit-revocation-appeal-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1169-2014/family-residence-permit-revocation-appeal-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1169-2014/family-residence-permit-revocation-appeal-admissibility-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1169-2014/family-residence-permit-revocation-appeal-admissibility-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1169-2012/detention-for-non-cooperation-with-deportation-of-pakistani-national-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1169-2012/detention-for-non-cooperation-with-deportation-of-pakistani-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1169-2012/detention-for-non-cooperation-with-deportation-of-pakistani-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1169-2012/detention-for-non-cooperation-with-deportation-of-pakistani-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1169-2012/detention-for-non-cooperation-with-deportation-of-pakistani-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1169-2012/detention-for-non-cooperation-with-deportation-of-pakistani-national-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1168-2016/holding-company-s-challenge-to-tax-reserve-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2016/holding-company-s-challenge-to-tax-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1168-2016/holding-company-s-challenge-to-tax-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1168-2016/holding-company-s-challenge-to-tax-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1168-2016/holding-company-s-challenge-to-tax-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2016/holding-company-s-challenge-to-tax-reserve-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1168-2014/student-academic-dismissal-and-appeal-justification-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2014/student-academic-dismissal-and-appeal-justification-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1168-2014/student-academic-dismissal-and-appeal-justification-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1168-2014/student-academic-dismissal-and-appeal-justification-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1168-2014/student-academic-dismissal-and-appeal-justification-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2014/student-academic-dismissal-and-appeal-justification-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1168-2013/company-s-challenge-to-disallowed-write-down-on-subsidiary-participation-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2013/company-s-challenge-to-disallowed-write-down-on-subsidiary-participation-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1168-2013/company-s-challenge-to-disallowed-write-down-on-subsidiary-participation-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1168-2013/company-s-challenge-to-disallowed-write-down-on-subsidiary-participation-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1168-2013/company-s-challenge-to-disallowed-write-down-on-subsidiary-participation-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2013/company-s-challenge-to-disallowed-write-down-on-subsidiary-participation-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1168-2012/diploma-holder-denied-right-to-use-master-s-title-post-reform</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2012/diploma-holder-denied-right-to-use-master-s-title-post-reform"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1168-2012/diploma-holder-denied-right-to-use-master-s-title-post-reform"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1168-2012/diploma-holder-denied-right-to-use-master-s-title-post-reform"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1168-2012/diploma-holder-denied-right-to-use-master-s-title-post-reform"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1168-2012/diploma-holder-denied-right-to-use-master-s-title-post-reform"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1167-2014/serbian-national-s-appeal-against-residence-permit-revocation-and-denial-of-re-examination-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1167-2014/serbian-national-s-appeal-against-residence-permit-revocation-and-denial-of-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1167-2014/serbian-national-s-appeal-against-residence-permit-revocation-and-denial-of-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1167-2014/serbian-national-s-appeal-against-residence-permit-revocation-and-denial-of-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1167-2014/serbian-national-s-appeal-against-residence-permit-revocation-and-denial-of-re-examination-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1167-2014/serbian-national-s-appeal-against-residence-permit-revocation-and-denial-of-re-examination-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1167-2013/construction-company-v-municipality-connection-fees-calculation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1167-2013/construction-company-v-municipality-connection-fees-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1167-2013/construction-company-v-municipality-connection-fees-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1167-2013/construction-company-v-municipality-connection-fees-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1167-2013/construction-company-v-municipality-connection-fees-calculation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1167-2013/construction-company-v-municipality-connection-fees-calculation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1167-2012/appeal-concerning-provisional-measures-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1167-2012/appeal-concerning-provisional-measures-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1167-2012/appeal-concerning-provisional-measures-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1167-2012/appeal-concerning-provisional-measures-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1167-2012/appeal-concerning-provisional-measures-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1167-2012/appeal-concerning-provisional-measures-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1166-2016/maintenance-costs-deductibility-for-business-property</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1166-2016/maintenance-costs-deductibility-for-business-property"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1166-2016/maintenance-costs-deductibility-for-business-property"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1166-2016/maintenance-costs-deductibility-for-business-property"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1166-2016/maintenance-costs-deductibility-for-business-property"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1166-2016/maintenance-costs-deductibility-for-business-property"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1166-2013/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1166-2013/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1166-2013/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1166-2013/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1166-2013/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1166-2013/revocation-of-residence-permit-for-turkish-national-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1166-2012/federal-supreme-court-dismisses-appeal-on-state-liability-due-to-insufficient-value-in-dispute-and-lack-of-constitutional-grievance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1166-2012/federal-supreme-court-dismisses-appeal-on-state-liability-due-to-insufficient-value-in-dispute-and-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1166-2012/federal-supreme-court-dismisses-appeal-on-state-liability-due-to-insufficient-value-in-dispute-and-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1166-2012/federal-supreme-court-dismisses-appeal-on-state-liability-due-to-insufficient-value-in-dispute-and-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1166-2012/federal-supreme-court-dismisses-appeal-on-state-liability-due-to-insufficient-value-in-dispute-and-lack-of-constitutional-grievance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1166-2012/federal-supreme-court-dismisses-appeal-on-state-liability-due-to-insufficient-value-in-dispute-and-lack-of-constitutional-grievance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1165-2016/asylum-seeker-detention-challenge-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2016/asylum-seeker-detention-challenge-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1165-2016/asylum-seeker-detention-challenge-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1165-2016/asylum-seeker-detention-challenge-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1165-2016/asylum-seeker-detention-challenge-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2016/asylum-seeker-detention-challenge-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1165-2014/deductibility-of-early-mortgage-termination-indemnities-as-passive-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2014/deductibility-of-early-mortgage-termination-indemnities-as-passive-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1165-2014/deductibility-of-early-mortgage-termination-indemnities-as-passive-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1165-2014/deductibility-of-early-mortgage-termination-indemnities-as-passive-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1165-2014/deductibility-of-early-mortgage-termination-indemnities-as-passive-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2014/deductibility-of-early-mortgage-termination-indemnities-as-passive-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1165-2013/veterinary-law-appeal-dismissed-as-moot-due-to-relinquishment-of-animals-and-lack-of-swiss-address</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2013/veterinary-law-appeal-dismissed-as-moot-due-to-relinquishment-of-animals-and-lack-of-swiss-address"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1165-2013/veterinary-law-appeal-dismissed-as-moot-due-to-relinquishment-of-animals-and-lack-of-swiss-address"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1165-2013/veterinary-law-appeal-dismissed-as-moot-due-to-relinquishment-of-animals-and-lack-of-swiss-address"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1165-2013/veterinary-law-appeal-dismissed-as-moot-due-to-relinquishment-of-animals-and-lack-of-swiss-address"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2013/veterinary-law-appeal-dismissed-as-moot-due-to-relinquishment-of-animals-and-lack-of-swiss-address"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1165-2012/refusal-of-legal-aid-for-residence-permit-challenge-based-on-criminal-history-and-social-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2012/refusal-of-legal-aid-for-residence-permit-challenge-based-on-criminal-history-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1165-2012/refusal-of-legal-aid-for-residence-permit-challenge-based-on-criminal-history-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1165-2012/refusal-of-legal-aid-for-residence-permit-challenge-based-on-criminal-history-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1165-2012/refusal-of-legal-aid-for-residence-permit-challenge-based-on-criminal-history-and-social-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1165-2012/refusal-of-legal-aid-for-residence-permit-challenge-based-on-criminal-history-and-social-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1164-2014/residence-permit-revocation-based-on-separated-registered-partnership</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1164-2014/residence-permit-revocation-based-on-separated-registered-partnership"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1164-2014/residence-permit-revocation-based-on-separated-registered-partnership"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1164-2014/residence-permit-revocation-based-on-separated-registered-partnership"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1164-2014/residence-permit-revocation-based-on-separated-registered-partnership"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1164-2014/residence-permit-revocation-based-on-separated-registered-partnership"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1164-2012/guinean-national-deportation-upheld-despite-family-ties-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1164-2012/guinean-national-deportation-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1164-2012/guinean-national-deportation-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1164-2012/guinean-national-deportation-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1164-2012/guinean-national-deportation-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1164-2012/guinean-national-deportation-upheld-despite-family-ties-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1163-2016/appeal-inadmissible-due-to-untimely-submission-of-required-judgment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2016/appeal-inadmissible-due-to-untimely-submission-of-required-judgment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1163-2016/appeal-inadmissible-due-to-untimely-submission-of-required-judgment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1163-2016/appeal-inadmissible-due-to-untimely-submission-of-required-judgment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1163-2016/appeal-inadmissible-due-to-untimely-submission-of-required-judgment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2016/appeal-inadmissible-due-to-untimely-submission-of-required-judgment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1163-2014/security-agent-weapon-seizure-and-permit-revocation-for-dangerous-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2014/security-agent-weapon-seizure-and-permit-revocation-for-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1163-2014/security-agent-weapon-seizure-and-permit-revocation-for-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1163-2014/security-agent-weapon-seizure-and-permit-revocation-for-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1163-2014/security-agent-weapon-seizure-and-permit-revocation-for-dangerous-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2014/security-agent-weapon-seizure-and-permit-revocation-for-dangerous-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1163-2013/nigerian-national-v-switzerland-residence-permit-denial-based-on-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2013/nigerian-national-v-switzerland-residence-permit-denial-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1163-2013/nigerian-national-v-switzerland-residence-permit-denial-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1163-2013/nigerian-national-v-switzerland-residence-permit-denial-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1163-2013/nigerian-national-v-switzerland-residence-permit-denial-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2013/nigerian-national-v-switzerland-residence-permit-denial-based-on-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1163-2012/transport-firm-v-road-tax-assessment-congestion-cost-attribution-and-heavy-vehicle-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2012/transport-firm-v-road-tax-assessment-congestion-cost-attribution-and-heavy-vehicle-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1163-2012/transport-firm-v-road-tax-assessment-congestion-cost-attribution-and-heavy-vehicle-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1163-2012/transport-firm-v-road-tax-assessment-congestion-cost-attribution-and-heavy-vehicle-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1163-2012/transport-firm-v-road-tax-assessment-congestion-cost-attribution-and-heavy-vehicle-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1163-2012/transport-firm-v-road-tax-assessment-congestion-cost-attribution-and-heavy-vehicle-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1162-2016/swiss-federal-supreme-court-upholds-administrative-assistance-request-from-india-in-tax-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2016/swiss-federal-supreme-court-upholds-administrative-assistance-request-from-india-in-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1162-2016/swiss-federal-supreme-court-upholds-administrative-assistance-request-from-india-in-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1162-2016/swiss-federal-supreme-court-upholds-administrative-assistance-request-from-india-in-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1162-2016/swiss-federal-supreme-court-upholds-administrative-assistance-request-from-india-in-tax-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2016/swiss-federal-supreme-court-upholds-administrative-assistance-request-from-india-in-tax-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1162-2014/portuguese-national-worker-status-and-right-of-residence-after-unemployment-and-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2014/portuguese-national-worker-status-and-right-of-residence-after-unemployment-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1162-2014/portuguese-national-worker-status-and-right-of-residence-after-unemployment-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1162-2014/portuguese-national-worker-status-and-right-of-residence-after-unemployment-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1162-2014/portuguese-national-worker-status-and-right-of-residence-after-unemployment-and-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2014/portuguese-national-worker-status-and-right-of-residence-after-unemployment-and-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1162-2013/revocation-of-permanent-residence-due-to-serious-criminality-and-criminal-rehabilitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2013/revocation-of-permanent-residence-due-to-serious-criminality-and-criminal-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1162-2013/revocation-of-permanent-residence-due-to-serious-criminality-and-criminal-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1162-2013/revocation-of-permanent-residence-due-to-serious-criminality-and-criminal-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1162-2013/revocation-of-permanent-residence-due-to-serious-criminality-and-criminal-rehabilitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2013/revocation-of-permanent-residence-due-to-serious-criminality-and-criminal-rehabilitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1162-2012/vehicle-transport-company-v-federal-customs-administration-lsva-charge-increase</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2012/vehicle-transport-company-v-federal-customs-administration-lsva-charge-increase"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1162-2012/vehicle-transport-company-v-federal-customs-administration-lsva-charge-increase"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1162-2012/vehicle-transport-company-v-federal-customs-administration-lsva-charge-increase"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1162-2012/vehicle-transport-company-v-federal-customs-administration-lsva-charge-increase"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1162-2012/vehicle-transport-company-v-federal-customs-administration-lsva-charge-increase"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1161-2016/foreign-national-detention-and-superseding-penal-sentence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2016/foreign-national-detention-and-superseding-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1161-2016/foreign-national-detention-and-superseding-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1161-2016/foreign-national-detention-and-superseding-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1161-2016/foreign-national-detention-and-superseding-penal-sentence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2016/foreign-national-detention-and-superseding-penal-sentence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1161-2015/suit-regarding-remote-master-s-program-examination-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2015/suit-regarding-remote-master-s-program-examination-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1161-2015/suit-regarding-remote-master-s-program-examination-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1161-2015/suit-regarding-remote-master-s-program-examination-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1161-2015/suit-regarding-remote-master-s-program-examination-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2015/suit-regarding-remote-master-s-program-examination-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1161-2014/angolan-nationals-v-refusal-of-residence-permit-extension-based-on-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2014/angolan-nationals-v-refusal-of-residence-permit-extension-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1161-2014/angolan-nationals-v-refusal-of-residence-permit-extension-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1161-2014/angolan-nationals-v-refusal-of-residence-permit-extension-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1161-2014/angolan-nationals-v-refusal-of-residence-permit-extension-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2014/angolan-nationals-v-refusal-of-residence-permit-extension-based-on-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1161-2013/valet-service-v-airport-authority-suspensive-effect-granted</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2013/valet-service-v-airport-authority-suspensive-effect-granted"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1161-2013/valet-service-v-airport-authority-suspensive-effect-granted"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1161-2013/valet-service-v-airport-authority-suspensive-effect-granted"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1161-2013/valet-service-v-airport-authority-suspensive-effect-granted"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2013/valet-service-v-airport-authority-suspensive-effect-granted"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1161-2012/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2012/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1161-2012/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1161-2012/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1161-2012/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1161-2012/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1160-2016/bosnian-national-s-residence-permit-revocation-upheld-due-to-criminal-record-and-lack-of-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2016/bosnian-national-s-residence-permit-revocation-upheld-due-to-criminal-record-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1160-2016/bosnian-national-s-residence-permit-revocation-upheld-due-to-criminal-record-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1160-2016/bosnian-national-s-residence-permit-revocation-upheld-due-to-criminal-record-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1160-2016/bosnian-national-s-residence-permit-revocation-upheld-due-to-criminal-record-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2016/bosnian-national-s-residence-permit-revocation-upheld-due-to-criminal-record-and-lack-of-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1160-2015/appeal-regarding-residence-permit-renewal-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2015/appeal-regarding-residence-permit-renewal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1160-2015/appeal-regarding-residence-permit-renewal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1160-2015/appeal-regarding-residence-permit-renewal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1160-2015/appeal-regarding-residence-permit-renewal-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2015/appeal-regarding-residence-permit-renewal-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1160-2014/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2014/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1160-2014/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1160-2014/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1160-2014/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2014/revocation-of-permanent-residence-permit-due-to-serious-and-repeated-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1160-2013/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2013/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1160-2013/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1160-2013/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1160-2013/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2013/federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1160-2012/applicants-appeal-against-municipal-fee-for-christmas-tree-market-permit-dismissed-due-to-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2012/applicants-appeal-against-municipal-fee-for-christmas-tree-market-permit-dismissed-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1160-2012/applicants-appeal-against-municipal-fee-for-christmas-tree-market-permit-dismissed-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1160-2012/applicants-appeal-against-municipal-fee-for-christmas-tree-market-permit-dismissed-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1160-2012/applicants-appeal-against-municipal-fee-for-christmas-tree-market-permit-dismissed-due-to-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1160-2012/applicants-appeal-against-municipal-fee-for-christmas-tree-market-permit-dismissed-due-to-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2025/swiss-federal-court-dismisses-albanian-family-s-appeal-against-expulsion-based-on-hardship-clause</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2025/swiss-federal-court-dismisses-albanian-family-s-appeal-against-expulsion-based-on-hardship-clause"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2025/swiss-federal-court-dismisses-albanian-family-s-appeal-against-expulsion-based-on-hardship-clause"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2025/swiss-federal-court-dismisses-albanian-family-s-appeal-against-expulsion-based-on-hardship-clause"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2025/swiss-federal-court-dismisses-albanian-family-s-appeal-against-expulsion-based-on-hardship-clause"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2025/swiss-federal-court-dismisses-albanian-family-s-appeal-against-expulsion-based-on-hardship-clause"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2024/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-extensive-criminal-record-and-integration-failure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2024/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-extensive-criminal-record-and-integration-failure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2024/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-extensive-criminal-record-and-integration-failure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2024/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-extensive-criminal-record-and-integration-failure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2024/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-extensive-criminal-record-and-integration-failure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2024/swiss-federal-supreme-court-upholds-downgrade-of-c-permit-due-to-extensive-criminal-record-and-integration-failure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2023/swiss-federal-supreme-court-upholds-tax-assistance-to-france-over-lawyer-s-bank-accounts-with-limited-privilege-redaction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2023/swiss-federal-supreme-court-upholds-tax-assistance-to-france-over-lawyer-s-bank-accounts-with-limited-privilege-redaction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2023/swiss-federal-supreme-court-upholds-tax-assistance-to-france-over-lawyer-s-bank-accounts-with-limited-privilege-redaction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2023/swiss-federal-supreme-court-upholds-tax-assistance-to-france-over-lawyer-s-bank-accounts-with-limited-privilege-redaction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2023/swiss-federal-supreme-court-upholds-tax-assistance-to-france-over-lawyer-s-bank-accounts-with-limited-privilege-redaction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2023/swiss-federal-supreme-court-upholds-tax-assistance-to-france-over-lawyer-s-bank-accounts-with-limited-privilege-redaction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2022/hydroelectric-power-plant-compensation-for-water-protection-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2022/hydroelectric-power-plant-compensation-for-water-protection-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2022/hydroelectric-power-plant-compensation-for-water-protection-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2022/hydroelectric-power-plant-compensation-for-water-protection-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2022/hydroelectric-power-plant-compensation-for-water-protection-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2022/hydroelectric-power-plant-compensation-for-water-protection-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2021/company-v-tax-authority-tax-reassessment-and-evasion-penalties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2021/company-v-tax-authority-tax-reassessment-and-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2021/company-v-tax-authority-tax-reassessment-and-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2021/company-v-tax-authority-tax-reassessment-and-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2021/company-v-tax-authority-tax-reassessment-and-evasion-penalties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2021/company-v-tax-authority-tax-reassessment-and-evasion-penalties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2020/notary-examination-failure-appeal-upheld-due-to-late-incapacity-notification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2020/notary-examination-failure-appeal-upheld-due-to-late-incapacity-notification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2020/notary-examination-failure-appeal-upheld-due-to-late-incapacity-notification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2020/notary-examination-failure-appeal-upheld-due-to-late-incapacity-notification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2020/notary-examination-failure-appeal-upheld-due-to-late-incapacity-notification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2020/notary-examination-failure-appeal-upheld-due-to-late-incapacity-notification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2019/cuban-national-deportation-upheld-due-to-extensive-social-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2019/cuban-national-deportation-upheld-due-to-extensive-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2019/cuban-national-deportation-upheld-due-to-extensive-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2019/cuban-national-deportation-upheld-due-to-extensive-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2019/cuban-national-deportation-upheld-due-to-extensive-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2019/cuban-national-deportation-upheld-due-to-extensive-social-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2018/residence-permit-renewal-and-expulsion-under-article-8-echr-vs-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2018/residence-permit-renewal-and-expulsion-under-article-8-echr-vs-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2018/residence-permit-renewal-and-expulsion-under-article-8-echr-vs-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2018/residence-permit-renewal-and-expulsion-under-article-8-echr-vs-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2018/residence-permit-renewal-and-expulsion-under-article-8-echr-vs-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2018/residence-permit-renewal-and-expulsion-under-article-8-echr-vs-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2017/swiss-federal-supreme-court-reinstates-residence-permit-despite-criminal-record-due-to-rehabilitation-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2017/swiss-federal-supreme-court-reinstates-residence-permit-despite-criminal-record-due-to-rehabilitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2017/swiss-federal-supreme-court-reinstates-residence-permit-despite-criminal-record-due-to-rehabilitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2017/swiss-federal-supreme-court-reinstates-residence-permit-despite-criminal-record-due-to-rehabilitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2017/swiss-federal-supreme-court-reinstates-residence-permit-despite-criminal-record-due-to-rehabilitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2017/swiss-federal-supreme-court-reinstates-residence-permit-despite-criminal-record-due-to-rehabilitation-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2016/tunisian-national-v-canton-of-residence-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2016/tunisian-national-v-canton-of-residence-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2016/tunisian-national-v-canton-of-residence-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2016/tunisian-national-v-canton-of-residence-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2016/tunisian-national-v-canton-of-residence-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2016/tunisian-national-v-canton-of-residence-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2015/heirs-claim-for-simplified-taxation-on-undeclared-marital-assets-rejected-interest-rate-calculation-remanded</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2015/heirs-claim-for-simplified-taxation-on-undeclared-marital-assets-rejected-interest-rate-calculation-remanded"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2015/heirs-claim-for-simplified-taxation-on-undeclared-marital-assets-rejected-interest-rate-calculation-remanded"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2015/heirs-claim-for-simplified-taxation-on-undeclared-marital-assets-rejected-interest-rate-calculation-remanded"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2015/heirs-claim-for-simplified-taxation-on-undeclared-marital-assets-rejected-interest-rate-calculation-remanded"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2015/heirs-claim-for-simplified-taxation-on-undeclared-marital-assets-rejected-interest-rate-calculation-remanded"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2014/swiss-federal-supreme-court-upholds-ticino-road-use-fee-on-electricity-grid-operators</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2014/swiss-federal-supreme-court-upholds-ticino-road-use-fee-on-electricity-grid-operators"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2014/swiss-federal-supreme-court-upholds-ticino-road-use-fee-on-electricity-grid-operators"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2014/swiss-federal-supreme-court-upholds-ticino-road-use-fee-on-electricity-grid-operators"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2014/swiss-federal-supreme-court-upholds-ticino-road-use-fee-on-electricity-grid-operators"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2014/swiss-federal-supreme-court-upholds-ticino-road-use-fee-on-electricity-grid-operators"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2013/basel-stadt-v-basel-landschaft-double-taxation-of-one-off-payment-upon-cantonal-relocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2013/basel-stadt-v-basel-landschaft-double-taxation-of-one-off-payment-upon-cantonal-relocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2013/basel-stadt-v-basel-landschaft-double-taxation-of-one-off-payment-upon-cantonal-relocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2013/basel-stadt-v-basel-landschaft-double-taxation-of-one-off-payment-upon-cantonal-relocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2013/basel-stadt-v-basel-landschaft-double-taxation-of-one-off-payment-upon-cantonal-relocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2013/basel-stadt-v-basel-landschaft-double-taxation-of-one-off-payment-upon-cantonal-relocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2011/taxi-drivers-mandatory-dispatch-center-subscription-and-license-withdrawal-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2011/taxi-drivers-mandatory-dispatch-center-subscription-and-license-withdrawal-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2011/taxi-drivers-mandatory-dispatch-center-subscription-and-license-withdrawal-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2011/taxi-drivers-mandatory-dispatch-center-subscription-and-license-withdrawal-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2011/taxi-drivers-mandatory-dispatch-center-subscription-and-license-withdrawal-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2011/taxi-drivers-mandatory-dispatch-center-subscription-and-license-withdrawal-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2010/geneva-resident-v-tax-administration-avoir-fiscal-inclusion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2010/geneva-resident-v-tax-administration-avoir-fiscal-inclusion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2010/geneva-resident-v-tax-administration-avoir-fiscal-inclusion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2010/geneva-resident-v-tax-administration-avoir-fiscal-inclusion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2010/geneva-resident-v-tax-administration-avoir-fiscal-inclusion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2010/geneva-resident-v-tax-administration-avoir-fiscal-inclusion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2009/foreign-national-s-residence-permit-denial-upheld-due-to-extended-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2009/foreign-national-s-residence-permit-denial-upheld-due-to-extended-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2009/foreign-national-s-residence-permit-denial-upheld-due-to-extended-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2009/foreign-national-s-residence-permit-denial-upheld-due-to-extended-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2009/foreign-national-s-residence-permit-denial-upheld-due-to-extended-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2009/foreign-national-s-residence-permit-denial-upheld-due-to-extended-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2008/federal-office-for-migration-v-cantonal-administrative-court-inadmissible-appeal-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2008/federal-office-for-migration-v-cantonal-administrative-court-inadmissible-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2008/federal-office-for-migration-v-cantonal-administrative-court-inadmissible-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2008/federal-office-for-migration-v-cantonal-administrative-court-inadmissible-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2008/federal-office-for-migration-v-cantonal-administrative-court-inadmissible-appeal-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2008/federal-office-for-migration-v-cantonal-administrative-court-inadmissible-appeal-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_116-2007/federal-supreme-court-dismisses-appeals-in-ppp-procurement-case-lacking-fundamental-legal-question</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2007/federal-supreme-court-dismisses-appeals-in-ppp-procurement-case-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_116-2007/federal-supreme-court-dismisses-appeals-in-ppp-procurement-case-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_116-2007/federal-supreme-court-dismisses-appeals-in-ppp-procurement-case-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_116-2007/federal-supreme-court-dismisses-appeals-in-ppp-procurement-case-lacking-fundamental-legal-question"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_116-2007/federal-supreme-court-dismisses-appeals-in-ppp-procurement-case-lacking-fundamental-legal-question"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1159-2016/federal-supreme-court-dismisses-appeal-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2016/federal-supreme-court-dismisses-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1159-2016/federal-supreme-court-dismisses-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1159-2016/federal-supreme-court-dismisses-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1159-2016/federal-supreme-court-dismisses-appeal-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2016/federal-supreme-court-dismisses-appeal-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1159-2015/serbian-national-v-switzerland-denial-of-post-marital-residence-permit-renewal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2015/serbian-national-v-switzerland-denial-of-post-marital-residence-permit-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1159-2015/serbian-national-v-switzerland-denial-of-post-marital-residence-permit-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1159-2015/serbian-national-v-switzerland-denial-of-post-marital-residence-permit-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1159-2015/serbian-national-v-switzerland-denial-of-post-marital-residence-permit-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2015/serbian-national-v-switzerland-denial-of-post-marital-residence-permit-renewal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1159-2014/nigerian-national-v-switzerland-refusal-of-residence-permit-based-on-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2014/nigerian-national-v-switzerland-refusal-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1159-2014/nigerian-national-v-switzerland-refusal-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1159-2014/nigerian-national-v-switzerland-refusal-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1159-2014/nigerian-national-v-switzerland-refusal-of-residence-permit-based-on-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2014/nigerian-national-v-switzerland-refusal-of-residence-permit-based-on-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1159-2013/tax-domicile-dispute-and-vexatious-appeal-sanction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2013/tax-domicile-dispute-and-vexatious-appeal-sanction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1159-2013/tax-domicile-dispute-and-vexatious-appeal-sanction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1159-2013/tax-domicile-dispute-and-vexatious-appeal-sanction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1159-2013/tax-domicile-dispute-and-vexatious-appeal-sanction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2013/tax-domicile-dispute-and-vexatious-appeal-sanction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1159-2012/taxpayer-appeal-on-imputed-rental-value-and-property-value-increase-upheld-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2012/taxpayer-appeal-on-imputed-rental-value-and-property-value-increase-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1159-2012/taxpayer-appeal-on-imputed-rental-value-and-property-value-increase-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1159-2012/taxpayer-appeal-on-imputed-rental-value-and-property-value-increase-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1159-2012/taxpayer-appeal-on-imputed-rental-value-and-property-value-increase-upheld-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1159-2012/taxpayer-appeal-on-imputed-rental-value-and-property-value-increase-upheld-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1158-2015/complainant-v-cantonal-administrative-court-dog-ownership-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2015/complainant-v-cantonal-administrative-court-dog-ownership-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1158-2015/complainant-v-cantonal-administrative-court-dog-ownership-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1158-2015/complainant-v-cantonal-administrative-court-dog-ownership-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1158-2015/complainant-v-cantonal-administrative-court-dog-ownership-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2015/complainant-v-cantonal-administrative-court-dog-ownership-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1158-2014/father-s-appeal-on-late-family-reunification-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2014/father-s-appeal-on-late-family-reunification-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1158-2014/father-s-appeal-on-late-family-reunification-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1158-2014/father-s-appeal-on-late-family-reunification-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1158-2014/father-s-appeal-on-late-family-reunification-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2014/father-s-appeal-on-late-family-reunification-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1158-2013/appeal-inadmissible-due-to-failure-to-submit-contested-decision-despite-valid-service</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2013/appeal-inadmissible-due-to-failure-to-submit-contested-decision-despite-valid-service"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1158-2013/appeal-inadmissible-due-to-failure-to-submit-contested-decision-despite-valid-service"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1158-2013/appeal-inadmissible-due-to-failure-to-submit-contested-decision-despite-valid-service"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1158-2013/appeal-inadmissible-due-to-failure-to-submit-contested-decision-despite-valid-service"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2013/appeal-inadmissible-due-to-failure-to-submit-contested-decision-despite-valid-service"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1158-2012/companies-and-shareholder-challenge-mandatory-corporate-church-tax-in-thurgau</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2012/companies-and-shareholder-challenge-mandatory-corporate-church-tax-in-thurgau"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1158-2012/companies-and-shareholder-challenge-mandatory-corporate-church-tax-in-thurgau"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1158-2012/companies-and-shareholder-challenge-mandatory-corporate-church-tax-in-thurgau"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1158-2012/companies-and-shareholder-challenge-mandatory-corporate-church-tax-in-thurgau"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1158-2012/companies-and-shareholder-challenge-mandatory-corporate-church-tax-in-thurgau"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1157-2016/tax-evasion-and-monetary-benefits-from-corporate-transactions-set-off-of-owed-rental-income-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2016/tax-evasion-and-monetary-benefits-from-corporate-transactions-set-off-of-owed-rental-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1157-2016/tax-evasion-and-monetary-benefits-from-corporate-transactions-set-off-of-owed-rental-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1157-2016/tax-evasion-and-monetary-benefits-from-corporate-transactions-set-off-of-owed-rental-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1157-2016/tax-evasion-and-monetary-benefits-from-corporate-transactions-set-off-of-owed-rental-income-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2016/tax-evasion-and-monetary-benefits-from-corporate-transactions-set-off-of-owed-rental-income-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1157-2015/a-v-canton-of-st-gallen-recusal-challenge-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2015/a-v-canton-of-st-gallen-recusal-challenge-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1157-2015/a-v-canton-of-st-gallen-recusal-challenge-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1157-2015/a-v-canton-of-st-gallen-recusal-challenge-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1157-2015/a-v-canton-of-st-gallen-recusal-challenge-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2015/a-v-canton-of-st-gallen-recusal-challenge-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1157-2014/foundation-v-public-theater-over-rental-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2014/foundation-v-public-theater-over-rental-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1157-2014/foundation-v-public-theater-over-rental-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1157-2014/foundation-v-public-theater-over-rental-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1157-2014/foundation-v-public-theater-over-rental-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2014/foundation-v-public-theater-over-rental-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1157-2013/student-certification-after-annulled-watchmaking-exam</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2013/student-certification-after-annulled-watchmaking-exam"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1157-2013/student-certification-after-annulled-watchmaking-exam"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1157-2013/student-certification-after-annulled-watchmaking-exam"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1157-2013/student-certification-after-annulled-watchmaking-exam"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1157-2013/student-certification-after-annulled-watchmaking-exam"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1156-2018/driver-license-suspension-pending-criminal-appeal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2018/driver-license-suspension-pending-criminal-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1156-2018/driver-license-suspension-pending-criminal-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1156-2018/driver-license-suspension-pending-criminal-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1156-2018/driver-license-suspension-pending-criminal-appeal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2018/driver-license-suspension-pending-criminal-appeal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1156-2016/former-signatory-v-federal-department-of-finance-standing-to-challenge-us-bank-program-data-transfer-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2016/former-signatory-v-federal-department-of-finance-standing-to-challenge-us-bank-program-data-transfer-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1156-2016/former-signatory-v-federal-department-of-finance-standing-to-challenge-us-bank-program-data-transfer-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1156-2016/former-signatory-v-federal-department-of-finance-standing-to-challenge-us-bank-program-data-transfer-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1156-2016/former-signatory-v-federal-department-of-finance-standing-to-challenge-us-bank-program-data-transfer-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2016/former-signatory-v-federal-department-of-finance-standing-to-challenge-us-bank-program-data-transfer-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1156-2015/failure-to-pay-costs-leads-to-dismissal-of-administrative-payment-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2015/failure-to-pay-costs-leads-to-dismissal-of-administrative-payment-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1156-2015/failure-to-pay-costs-leads-to-dismissal-of-administrative-payment-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1156-2015/failure-to-pay-costs-leads-to-dismissal-of-administrative-payment-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1156-2015/failure-to-pay-costs-leads-to-dismissal-of-administrative-payment-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2015/failure-to-pay-costs-leads-to-dismissal-of-administrative-payment-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1156-2014/taxpayer-loss-deduction-dispute-and-procedural-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2014/taxpayer-loss-deduction-dispute-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1156-2014/taxpayer-loss-deduction-dispute-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1156-2014/taxpayer-loss-deduction-dispute-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1156-2014/taxpayer-loss-deduction-dispute-and-procedural-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2014/taxpayer-loss-deduction-dispute-and-procedural-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1156-2013/recusal-appeal-regarding-judge-s-prior-rulings-on-electricity-tariffs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2013/recusal-appeal-regarding-judge-s-prior-rulings-on-electricity-tariffs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1156-2013/recusal-appeal-regarding-judge-s-prior-rulings-on-electricity-tariffs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1156-2013/recusal-appeal-regarding-judge-s-prior-rulings-on-electricity-tariffs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1156-2013/recusal-appeal-regarding-judge-s-prior-rulings-on-electricity-tariffs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2013/recusal-appeal-regarding-judge-s-prior-rulings-on-electricity-tariffs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1156-2012/taxation-of-real-estate-sale-as-income-from-independent-lucrative-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2012/taxation-of-real-estate-sale-as-income-from-independent-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1156-2012/taxation-of-real-estate-sale-as-income-from-independent-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1156-2012/taxation-of-real-estate-sale-as-income-from-independent-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1156-2012/taxation-of-real-estate-sale-as-income-from-independent-lucrative-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1156-2012/taxation-of-real-estate-sale-as-income-from-independent-lucrative-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1155-2018/federal-council-decision-on-entry-ban-and-file-access-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2018/federal-council-decision-on-entry-ban-and-file-access-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1155-2018/federal-council-decision-on-entry-ban-and-file-access-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1155-2018/federal-council-decision-on-entry-ban-and-file-access-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1155-2018/federal-council-decision-on-entry-ban-and-file-access-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2018/federal-council-decision-on-entry-ban-and-file-access-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1155-2016/bank-v-finma-on-stay-of-liability-claim-pending-bankruptcy-and-criminal-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2016/bank-v-finma-on-stay-of-liability-claim-pending-bankruptcy-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1155-2016/bank-v-finma-on-stay-of-liability-claim-pending-bankruptcy-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1155-2016/bank-v-finma-on-stay-of-liability-claim-pending-bankruptcy-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1155-2016/bank-v-finma-on-stay-of-liability-claim-pending-bankruptcy-and-criminal-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2016/bank-v-finma-on-stay-of-liability-claim-pending-bankruptcy-and-criminal-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1155-2015/egyptian-national-residence-permit-revocation-and-family-ties-to-children-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2015/egyptian-national-residence-permit-revocation-and-family-ties-to-children-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1155-2015/egyptian-national-residence-permit-revocation-and-family-ties-to-children-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1155-2015/egyptian-national-residence-permit-revocation-and-family-ties-to-children-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1155-2015/egyptian-national-residence-permit-revocation-and-family-ties-to-children-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2015/egyptian-national-residence-permit-revocation-and-family-ties-to-children-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1155-2014/couple-v-canton-taxation-of-expropriation-indemnity-for-farm-business-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2014/couple-v-canton-taxation-of-expropriation-indemnity-for-farm-business-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1155-2014/couple-v-canton-taxation-of-expropriation-indemnity-for-farm-business-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1155-2014/couple-v-canton-taxation-of-expropriation-indemnity-for-farm-business-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1155-2014/couple-v-canton-taxation-of-expropriation-indemnity-for-farm-business-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2014/couple-v-canton-taxation-of-expropriation-indemnity-for-farm-business-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1155-2012/german-national-denied-swiss-residence-permit-due-to-extensive-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2012/german-national-denied-swiss-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1155-2012/german-national-denied-swiss-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1155-2012/german-national-denied-swiss-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1155-2012/german-national-denied-swiss-residence-permit-due-to-extensive-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1155-2012/german-national-denied-swiss-residence-permit-due-to-extensive-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1154-2018/federal-supreme-court-on-permit-revocation-following-criminal-court-s-waiver-of-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2018/federal-supreme-court-on-permit-revocation-following-criminal-court-s-waiver-of-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1154-2018/federal-supreme-court-on-permit-revocation-following-criminal-court-s-waiver-of-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1154-2018/federal-supreme-court-on-permit-revocation-following-criminal-court-s-waiver-of-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1154-2018/federal-supreme-court-on-permit-revocation-following-criminal-court-s-waiver-of-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2018/federal-supreme-court-on-permit-revocation-following-criminal-court-s-waiver-of-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1154-2016/kosovan-father-s-late-family-reunification-request-for-children-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2016/kosovan-father-s-late-family-reunification-request-for-children-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1154-2016/kosovan-father-s-late-family-reunification-request-for-children-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1154-2016/kosovan-father-s-late-family-reunification-request-for-children-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1154-2016/kosovan-father-s-late-family-reunification-request-for-children-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2016/kosovan-father-s-late-family-reunification-request-for-children-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1154-2015/federal-supreme-court-rules-on-statute-of-limitations-for-tax-claim-involving-undue-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2015/federal-supreme-court-rules-on-statute-of-limitations-for-tax-claim-involving-undue-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1154-2015/federal-supreme-court-rules-on-statute-of-limitations-for-tax-claim-involving-undue-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1154-2015/federal-supreme-court-rules-on-statute-of-limitations-for-tax-claim-involving-undue-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1154-2015/federal-supreme-court-rules-on-statute-of-limitations-for-tax-claim-involving-undue-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2015/federal-supreme-court-rules-on-statute-of-limitations-for-tax-claim-involving-undue-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1154-2014/lawyers-v-state-of-ticino-recusal-denial-upheld-in-tax-leak-damages-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2014/lawyers-v-state-of-ticino-recusal-denial-upheld-in-tax-leak-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1154-2014/lawyers-v-state-of-ticino-recusal-denial-upheld-in-tax-leak-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1154-2014/lawyers-v-state-of-ticino-recusal-denial-upheld-in-tax-leak-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1154-2014/lawyers-v-state-of-ticino-recusal-denial-upheld-in-tax-leak-damages-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2014/lawyers-v-state-of-ticino-recusal-denial-upheld-in-tax-leak-damages-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1154-2013/federal-supreme-court-on-allocation-of-maintenance-payments-for-international-tax-apportionment-2010</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2013/federal-supreme-court-on-allocation-of-maintenance-payments-for-international-tax-apportionment-2010"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1154-2013/federal-supreme-court-on-allocation-of-maintenance-payments-for-international-tax-apportionment-2010"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1154-2013/federal-supreme-court-on-allocation-of-maintenance-payments-for-international-tax-apportionment-2010"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1154-2013/federal-supreme-court-on-allocation-of-maintenance-payments-for-international-tax-apportionment-2010"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2013/federal-supreme-court-on-allocation-of-maintenance-payments-for-international-tax-apportionment-2010"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1154-2012/immigration-detention-appeal-inadmissible-due-to-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2012/immigration-detention-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1154-2012/immigration-detention-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1154-2012/immigration-detention-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1154-2012/immigration-detention-appeal-inadmissible-due-to-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1154-2012/immigration-detention-appeal-inadmissible-due-to-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1153-2018/swiss-supreme-court-upholds-revocation-of-c-permit-for-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2018/swiss-supreme-court-upholds-revocation-of-c-permit-for-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1153-2018/swiss-supreme-court-upholds-revocation-of-c-permit-for-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1153-2018/swiss-supreme-court-upholds-revocation-of-c-permit-for-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1153-2018/swiss-supreme-court-upholds-revocation-of-c-permit-for-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2018/swiss-supreme-court-upholds-revocation-of-c-permit-for-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1153-2016/swissmedic-v-pharmaceutical-company-regarding-bronchialpastillen-composition</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2016/swissmedic-v-pharmaceutical-company-regarding-bronchialpastillen-composition"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1153-2016/swissmedic-v-pharmaceutical-company-regarding-bronchialpastillen-composition"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1153-2016/swissmedic-v-pharmaceutical-company-regarding-bronchialpastillen-composition"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1153-2016/swissmedic-v-pharmaceutical-company-regarding-bronchialpastillen-composition"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2016/swissmedic-v-pharmaceutical-company-regarding-bronchialpastillen-composition"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1153-2015/swiss-court-upholds-revocation-of-eu-citizen-s-residence-permit-due-to-loss-of-afmp-rights-and-public-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2015/swiss-court-upholds-revocation-of-eu-citizen-s-residence-permit-due-to-loss-of-afmp-rights-and-public-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1153-2015/swiss-court-upholds-revocation-of-eu-citizen-s-residence-permit-due-to-loss-of-afmp-rights-and-public-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1153-2015/swiss-court-upholds-revocation-of-eu-citizen-s-residence-permit-due-to-loss-of-afmp-rights-and-public-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1153-2015/swiss-court-upholds-revocation-of-eu-citizen-s-residence-permit-due-to-loss-of-afmp-rights-and-public-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2015/swiss-court-upholds-revocation-of-eu-citizen-s-residence-permit-due-to-loss-of-afmp-rights-and-public-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1153-2014/kosovan-national-permit-revocation-upheld-due-to-murder-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2014/kosovan-national-permit-revocation-upheld-due-to-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1153-2014/kosovan-national-permit-revocation-upheld-due-to-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1153-2014/kosovan-national-permit-revocation-upheld-due-to-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1153-2014/kosovan-national-permit-revocation-upheld-due-to-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2014/kosovan-national-permit-revocation-upheld-due-to-murder-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1153-2013/swiss-supreme-court-residence-extension-denial-for-tunisian-father-of-swiss-child-upheld-due-to-insufficient-economic-and-conduct-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2013/swiss-supreme-court-residence-extension-denial-for-tunisian-father-of-swiss-child-upheld-due-to-insufficient-economic-and-conduct-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1153-2013/swiss-supreme-court-residence-extension-denial-for-tunisian-father-of-swiss-child-upheld-due-to-insufficient-economic-and-conduct-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1153-2013/swiss-supreme-court-residence-extension-denial-for-tunisian-father-of-swiss-child-upheld-due-to-insufficient-economic-and-conduct-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1153-2013/swiss-supreme-court-residence-extension-denial-for-tunisian-father-of-swiss-child-upheld-due-to-insufficient-economic-and-conduct-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2013/swiss-supreme-court-residence-extension-denial-for-tunisian-father-of-swiss-child-upheld-due-to-insufficient-economic-and-conduct-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1153-2012/kosovar-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2012/kosovar-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1153-2012/kosovar-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1153-2012/kosovar-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1153-2012/kosovar-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1153-2012/kosovar-national-s-appeal-against-refusal-to-reconsider-residence-permit-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1152-2018/appeal-on-procedural-costs-following-withdrawal-of-municipal-accounts-complaint</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2018/appeal-on-procedural-costs-following-withdrawal-of-municipal-accounts-complaint"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1152-2018/appeal-on-procedural-costs-following-withdrawal-of-municipal-accounts-complaint"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1152-2018/appeal-on-procedural-costs-following-withdrawal-of-municipal-accounts-complaint"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1152-2018/appeal-on-procedural-costs-following-withdrawal-of-municipal-accounts-complaint"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2018/appeal-on-procedural-costs-following-withdrawal-of-municipal-accounts-complaint"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1152-2016/federal-supreme-court-upholds-residence-permit-refusal-due-to-lack-of-integration-and-debt-rejects-echr-article-8-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2016/federal-supreme-court-upholds-residence-permit-refusal-due-to-lack-of-integration-and-debt-rejects-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1152-2016/federal-supreme-court-upholds-residence-permit-refusal-due-to-lack-of-integration-and-debt-rejects-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1152-2016/federal-supreme-court-upholds-residence-permit-refusal-due-to-lack-of-integration-and-debt-rejects-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1152-2016/federal-supreme-court-upholds-residence-permit-refusal-due-to-lack-of-integration-and-debt-rejects-echr-article-8-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2016/federal-supreme-court-upholds-residence-permit-refusal-due-to-lack-of-integration-and-debt-rejects-echr-article-8-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1152-2015/tunisian-national-s-challenge-to-deportation-detention-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2015/tunisian-national-s-challenge-to-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1152-2015/tunisian-national-s-challenge-to-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1152-2015/tunisian-national-s-challenge-to-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1152-2015/tunisian-national-s-challenge-to-deportation-detention-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2015/tunisian-national-s-challenge-to-deportation-detention-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1152-2014/revocation-of-permanent-residence-permit-for-criminal-delinquency-and-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2014/revocation-of-permanent-residence-permit-for-criminal-delinquency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1152-2014/revocation-of-permanent-residence-permit-for-criminal-delinquency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1152-2014/revocation-of-permanent-residence-permit-for-criminal-delinquency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1152-2014/revocation-of-permanent-residence-permit-for-criminal-delinquency-and-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2014/revocation-of-permanent-residence-permit-for-criminal-delinquency-and-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1152-2013/residence-permit-appeal-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2013/residence-permit-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1152-2013/residence-permit-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1152-2013/residence-permit-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1152-2013/residence-permit-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2013/residence-permit-appeal-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1152-2012/revocation-of-establishment-permit-after-murder-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2012/revocation-of-establishment-permit-after-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1152-2012/revocation-of-establishment-permit-after-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1152-2012/revocation-of-establishment-permit-after-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1152-2012/revocation-of-establishment-permit-after-murder-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1152-2012/revocation-of-establishment-permit-after-murder-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1151-2018/settlement-permit-holder-s-deferred-family-reunification-request-for-minor-son-denied-due-to-lack-of-major-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2018/settlement-permit-holder-s-deferred-family-reunification-request-for-minor-son-denied-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1151-2018/settlement-permit-holder-s-deferred-family-reunification-request-for-minor-son-denied-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1151-2018/settlement-permit-holder-s-deferred-family-reunification-request-for-minor-son-denied-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1151-2018/settlement-permit-holder-s-deferred-family-reunification-request-for-minor-son-denied-due-to-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2018/settlement-permit-holder-s-deferred-family-reunification-request-for-minor-son-denied-due-to-lack-of-major-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1151-2015/moroccan-national-s-permit-non-renewal-upheld-despite-workplace-assaults-claiming-marital-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2015/moroccan-national-s-permit-non-renewal-upheld-despite-workplace-assaults-claiming-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1151-2015/moroccan-national-s-permit-non-renewal-upheld-despite-workplace-assaults-claiming-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1151-2015/moroccan-national-s-permit-non-renewal-upheld-despite-workplace-assaults-claiming-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1151-2015/moroccan-national-s-permit-non-renewal-upheld-despite-workplace-assaults-claiming-marital-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2015/moroccan-national-s-permit-non-renewal-upheld-despite-workplace-assaults-claiming-marital-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1151-2014/taxpayer-vat-deduction-claim-based-on-contradictory-invoices</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2014/taxpayer-vat-deduction-claim-based-on-contradictory-invoices"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1151-2014/taxpayer-vat-deduction-claim-based-on-contradictory-invoices"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1151-2014/taxpayer-vat-deduction-claim-based-on-contradictory-invoices"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1151-2014/taxpayer-vat-deduction-claim-based-on-contradictory-invoices"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2014/taxpayer-vat-deduction-claim-based-on-contradictory-invoices"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1151-2013/serbian-national-v-switzerland-residence-permit-revocation-after-short-term-marriage-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2013/serbian-national-v-switzerland-residence-permit-revocation-after-short-term-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1151-2013/serbian-national-v-switzerland-residence-permit-revocation-after-short-term-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1151-2013/serbian-national-v-switzerland-residence-permit-revocation-after-short-term-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1151-2013/serbian-national-v-switzerland-residence-permit-revocation-after-short-term-marriage-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2013/serbian-national-v-switzerland-residence-permit-revocation-after-short-term-marriage-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1151-2012/taxation-of-compensation-for-cancellation-of-land-servitude</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2012/taxation-of-compensation-for-cancellation-of-land-servitude"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1151-2012/taxation-of-compensation-for-cancellation-of-land-servitude"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1151-2012/taxation-of-compensation-for-cancellation-of-land-servitude"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1151-2012/taxation-of-compensation-for-cancellation-of-land-servitude"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1151-2012/taxation-of-compensation-for-cancellation-of-land-servitude"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1150-2018/moroccan-national-s-residence-permit-refusal-upheld-despite-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2018/moroccan-national-s-residence-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1150-2018/moroccan-national-s-residence-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1150-2018/moroccan-national-s-residence-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1150-2018/moroccan-national-s-residence-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2018/moroccan-national-s-residence-permit-refusal-upheld-despite-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1150-2016/property-owners-challenge-municipal-tourist-tax-calculation-method</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2016/property-owners-challenge-municipal-tourist-tax-calculation-method"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1150-2016/property-owners-challenge-municipal-tourist-tax-calculation-method"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1150-2016/property-owners-challenge-municipal-tourist-tax-calculation-method"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1150-2016/property-owners-challenge-municipal-tourist-tax-calculation-method"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2016/property-owners-challenge-municipal-tourist-tax-calculation-method"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1150-2015/federal-court-dismisses-appeal-over-unpaid-advance-on-costs-due-to-insufficient-argumentation-on-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2015/federal-court-dismisses-appeal-over-unpaid-advance-on-costs-due-to-insufficient-argumentation-on-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1150-2015/federal-court-dismisses-appeal-over-unpaid-advance-on-costs-due-to-insufficient-argumentation-on-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1150-2015/federal-court-dismisses-appeal-over-unpaid-advance-on-costs-due-to-insufficient-argumentation-on-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1150-2015/federal-court-dismisses-appeal-over-unpaid-advance-on-costs-due-to-insufficient-argumentation-on-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2015/federal-court-dismisses-appeal-over-unpaid-advance-on-costs-due-to-insufficient-argumentation-on-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1150-2014/acquitted-person-s-claim-for-full-state-compensation-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2014/acquitted-person-s-claim-for-full-state-compensation-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1150-2014/acquitted-person-s-claim-for-full-state-compensation-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1150-2014/acquitted-person-s-claim-for-full-state-compensation-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1150-2014/acquitted-person-s-claim-for-full-state-compensation-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2014/acquitted-person-s-claim-for-full-state-compensation-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1150-2013/guinean-national-s-deportation-detention-ruled-disproportionate-against-echr-standards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2013/guinean-national-s-deportation-detention-ruled-disproportionate-against-echr-standards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1150-2013/guinean-national-s-deportation-detention-ruled-disproportionate-against-echr-standards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1150-2013/guinean-national-s-deportation-detention-ruled-disproportionate-against-echr-standards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1150-2013/guinean-national-s-deportation-detention-ruled-disproportionate-against-echr-standards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2013/guinean-national-s-deportation-detention-ruled-disproportionate-against-echr-standards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1150-2012/federal-supreme-court-upholds-detention-for-foreign-national-re-entering-after-dublin-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2012/federal-supreme-court-upholds-detention-for-foreign-national-re-entering-after-dublin-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1150-2012/federal-supreme-court-upholds-detention-for-foreign-national-re-entering-after-dublin-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1150-2012/federal-supreme-court-upholds-detention-for-foreign-national-re-entering-after-dublin-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1150-2012/federal-supreme-court-upholds-detention-for-foreign-national-re-entering-after-dublin-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1150-2012/federal-supreme-court-upholds-detention-for-foreign-national-re-entering-after-dublin-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2025/applicant-v-state-secretariat-for-migration-legal-aid-refusal-and-entry-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2025/applicant-v-state-secretariat-for-migration-legal-aid-refusal-and-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2025/applicant-v-state-secretariat-for-migration-legal-aid-refusal-and-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2025/applicant-v-state-secretariat-for-migration-legal-aid-refusal-and-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2025/applicant-v-state-secretariat-for-migration-legal-aid-refusal-and-entry-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2025/applicant-v-state-secretariat-for-migration-legal-aid-refusal-and-entry-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2023/swiss-french-tax-administrative-assistance-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2023/swiss-french-tax-administrative-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2023/swiss-french-tax-administrative-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2023/swiss-french-tax-administrative-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2023/swiss-french-tax-administrative-assistance-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2023/swiss-french-tax-administrative-assistance-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2022/residence-permit-revocation-after-short-marriage-upheld-despite-domestic-violence-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2022/residence-permit-revocation-after-short-marriage-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2022/residence-permit-revocation-after-short-marriage-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2022/residence-permit-revocation-after-short-marriage-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2022/residence-permit-revocation-after-short-marriage-upheld-despite-domestic-violence-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2022/residence-permit-revocation-after-short-marriage-upheld-despite-domestic-violence-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2021/child-mask-mandate-in-childcare-facilities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2021/child-mask-mandate-in-childcare-facilities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2021/child-mask-mandate-in-childcare-facilities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2021/child-mask-mandate-in-childcare-facilities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2021/child-mask-mandate-in-childcare-facilities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2021/child-mask-mandate-in-childcare-facilities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2019/relatives-denied-standing-to-challenge-healthcare-oversight-closure</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2019/relatives-denied-standing-to-challenge-healthcare-oversight-closure"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2019/relatives-denied-standing-to-challenge-healthcare-oversight-closure"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2019/relatives-denied-standing-to-challenge-healthcare-oversight-closure"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2019/relatives-denied-standing-to-challenge-healthcare-oversight-closure"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2019/relatives-denied-standing-to-challenge-healthcare-oversight-closure"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2018/taxpayer-appeal-deadline-dispute-regarding-registered-mail-notification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2018/taxpayer-appeal-deadline-dispute-regarding-registered-mail-notification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2018/taxpayer-appeal-deadline-dispute-regarding-registered-mail-notification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2018/taxpayer-appeal-deadline-dispute-regarding-registered-mail-notification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2018/taxpayer-appeal-deadline-dispute-regarding-registered-mail-notification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2018/taxpayer-appeal-deadline-dispute-regarding-registered-mail-notification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2017/taxpayer-challenging-security-deposit-for-spouse-s-undisclosed-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2017/taxpayer-challenging-security-deposit-for-spouse-s-undisclosed-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2017/taxpayer-challenging-security-deposit-for-spouse-s-undisclosed-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2017/taxpayer-challenging-security-deposit-for-spouse-s-undisclosed-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2017/taxpayer-challenging-security-deposit-for-spouse-s-undisclosed-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2017/taxpayer-challenging-security-deposit-for-spouse-s-undisclosed-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2016/kosovan-national-s-appeal-regarding-son-s-residence-permit-refusal-under-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2016/kosovan-national-s-appeal-regarding-son-s-residence-permit-refusal-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2016/kosovan-national-s-appeal-regarding-son-s-residence-permit-refusal-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2016/kosovan-national-s-appeal-regarding-son-s-residence-permit-refusal-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2016/kosovan-national-s-appeal-regarding-son-s-residence-permit-refusal-under-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2016/kosovan-national-s-appeal-regarding-son-s-residence-permit-refusal-under-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2015/department-of-security-and-economy-v-cantonal-court-worker-protection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2015/department-of-security-and-economy-v-cantonal-court-worker-protection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2015/department-of-security-and-economy-v-cantonal-court-worker-protection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2015/department-of-security-and-economy-v-cantonal-court-worker-protection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2015/department-of-security-and-economy-v-cantonal-court-worker-protection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2015/department-of-security-and-economy-v-cantonal-court-worker-protection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2014/schaffhausen-resident-v-canton-schaffhausen-fire-service-fee-eligibility-age</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2014/schaffhausen-resident-v-canton-schaffhausen-fire-service-fee-eligibility-age"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2014/schaffhausen-resident-v-canton-schaffhausen-fire-service-fee-eligibility-age"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2014/schaffhausen-resident-v-canton-schaffhausen-fire-service-fee-eligibility-age"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2014/schaffhausen-resident-v-canton-schaffhausen-fire-service-fee-eligibility-age"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2014/schaffhausen-resident-v-canton-schaffhausen-fire-service-fee-eligibility-age"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2013/egyptian-national-s-residence-permit-revocation-after-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2013/egyptian-national-s-residence-permit-revocation-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2013/egyptian-national-s-residence-permit-revocation-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2013/egyptian-national-s-residence-permit-revocation-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2013/egyptian-national-s-residence-permit-revocation-after-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2013/egyptian-national-s-residence-permit-revocation-after-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2012/swiss-federal-supreme-court-confirms-share-sale-profit-as-tax-exempt-capital-gain</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2012/swiss-federal-supreme-court-confirms-share-sale-profit-as-tax-exempt-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2012/swiss-federal-supreme-court-confirms-share-sale-profit-as-tax-exempt-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2012/swiss-federal-supreme-court-confirms-share-sale-profit-as-tax-exempt-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2012/swiss-federal-supreme-court-confirms-share-sale-profit-as-tax-exempt-capital-gain"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2012/swiss-federal-supreme-court-confirms-share-sale-profit-as-tax-exempt-capital-gain"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2011/landowner-v-municipality-refund-of-planning-zone-fee-following-loss-of-legal-basis</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2011/landowner-v-municipality-refund-of-planning-zone-fee-following-loss-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2011/landowner-v-municipality-refund-of-planning-zone-fee-following-loss-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2011/landowner-v-municipality-refund-of-planning-zone-fee-following-loss-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2011/landowner-v-municipality-refund-of-planning-zone-fee-following-loss-of-legal-basis"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2011/landowner-v-municipality-refund-of-planning-zone-fee-following-loss-of-legal-basis"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2010/taxpayer-challenge-to-income-tax-assessment-on-real-estate-profits-limitations-period-and-land-valuation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2010/taxpayer-challenge-to-income-tax-assessment-on-real-estate-profits-limitations-period-and-land-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2010/taxpayer-challenge-to-income-tax-assessment-on-real-estate-profits-limitations-period-and-land-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2010/taxpayer-challenge-to-income-tax-assessment-on-real-estate-profits-limitations-period-and-land-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2010/taxpayer-challenge-to-income-tax-assessment-on-real-estate-profits-limitations-period-and-land-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2010/taxpayer-challenge-to-income-tax-assessment-on-real-estate-profits-limitations-period-and-land-valuation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2009/expulsion-of-long-term-resident-foreign-national-for-serious-and-persistent-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2009/expulsion-of-long-term-resident-foreign-national-for-serious-and-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2009/expulsion-of-long-term-resident-foreign-national-for-serious-and-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2009/expulsion-of-long-term-resident-foreign-national-for-serious-and-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2009/expulsion-of-long-term-resident-foreign-national-for-serious-and-persistent-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2009/expulsion-of-long-term-resident-foreign-national-for-serious-and-persistent-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2008/litigant-s-attempt-to-recuse-entire-court-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2008/litigant-s-attempt-to-recuse-entire-court-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2008/litigant-s-attempt-to-recuse-entire-court-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2008/litigant-s-attempt-to-recuse-entire-court-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2008/litigant-s-attempt-to-recuse-entire-court-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2008/litigant-s-attempt-to-recuse-entire-court-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_115-2007/swiss-company-v-federal-tax-administration-withholding-tax-and-stamp-duty-on-revoked-dividend-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2007/swiss-company-v-federal-tax-administration-withholding-tax-and-stamp-duty-on-revoked-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_115-2007/swiss-company-v-federal-tax-administration-withholding-tax-and-stamp-duty-on-revoked-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_115-2007/swiss-company-v-federal-tax-administration-withholding-tax-and-stamp-duty-on-revoked-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_115-2007/swiss-company-v-federal-tax-administration-withholding-tax-and-stamp-duty-on-revoked-dividend-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_115-2007/swiss-company-v-federal-tax-administration-withholding-tax-and-stamp-duty-on-revoked-dividend-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1149-2018/taxi-operators-challenge-temporary-digital-platform-regulation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2018/taxi-operators-challenge-temporary-digital-platform-regulation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1149-2018/taxi-operators-challenge-temporary-digital-platform-regulation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1149-2018/taxi-operators-challenge-temporary-digital-platform-regulation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1149-2018/taxi-operators-challenge-temporary-digital-platform-regulation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2018/taxi-operators-challenge-temporary-digital-platform-regulation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1149-2015/student-cheating-sanction-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2015/student-cheating-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1149-2015/student-cheating-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1149-2015/student-cheating-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1149-2015/student-cheating-sanction-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2015/student-cheating-sanction-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1149-2014/deportation-of-brazilian-national-upheld-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2014/deportation-of-brazilian-national-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1149-2014/deportation-of-brazilian-national-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1149-2014/deportation-of-brazilian-national-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1149-2014/deportation-of-brazilian-national-upheld-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2014/deportation-of-brazilian-national-upheld-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1149-2013/appeal-admissibility-due-to-missing-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2013/appeal-admissibility-due-to-missing-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1149-2013/appeal-admissibility-due-to-missing-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1149-2013/appeal-admissibility-due-to-missing-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1149-2013/appeal-admissibility-due-to-missing-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2013/appeal-admissibility-due-to-missing-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1149-2012/algerian-national-residence-permit-costs-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2012/algerian-national-residence-permit-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1149-2012/algerian-national-residence-permit-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1149-2012/algerian-national-residence-permit-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1149-2012/algerian-national-residence-permit-costs-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1149-2012/algerian-national-residence-permit-costs-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1148-2018/appellant-v-cantonal-tax-authority-tax-domicile-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2018/appellant-v-cantonal-tax-authority-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1148-2018/appellant-v-cantonal-tax-authority-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1148-2018/appellant-v-cantonal-tax-authority-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1148-2018/appellant-v-cantonal-tax-authority-tax-domicile-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2018/appellant-v-cantonal-tax-authority-tax-domicile-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1148-2015/taxation-of-real-estate-capital-gains-deductibility-of-mortgage-prepayment-penalties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2015/taxation-of-real-estate-capital-gains-deductibility-of-mortgage-prepayment-penalties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1148-2015/taxation-of-real-estate-capital-gains-deductibility-of-mortgage-prepayment-penalties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1148-2015/taxation-of-real-estate-capital-gains-deductibility-of-mortgage-prepayment-penalties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1148-2015/taxation-of-real-estate-capital-gains-deductibility-of-mortgage-prepayment-penalties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2015/taxation-of-real-estate-capital-gains-deductibility-of-mortgage-prepayment-penalties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1148-2014/appeal-against-study-grant-rejection-dismissed-as-tardy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2014/appeal-against-study-grant-rejection-dismissed-as-tardy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1148-2014/appeal-against-study-grant-rejection-dismissed-as-tardy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1148-2014/appeal-against-study-grant-rejection-dismissed-as-tardy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1148-2014/appeal-against-study-grant-rejection-dismissed-as-tardy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2014/appeal-against-study-grant-rejection-dismissed-as-tardy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1148-2013/revocation-of-settlement-permit-for-brazilian-national-due-to-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2013/revocation-of-settlement-permit-for-brazilian-national-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1148-2013/revocation-of-settlement-permit-for-brazilian-national-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1148-2013/revocation-of-settlement-permit-for-brazilian-national-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1148-2013/revocation-of-settlement-permit-for-brazilian-national-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2013/revocation-of-settlement-permit-for-brazilian-national-due-to-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1148-2012/malagasy-national-s-claim-for-residence-permit-post-divorce-from-french-spouse-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2012/malagasy-national-s-claim-for-residence-permit-post-divorce-from-french-spouse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1148-2012/malagasy-national-s-claim-for-residence-permit-post-divorce-from-french-spouse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1148-2012/malagasy-national-s-claim-for-residence-permit-post-divorce-from-french-spouse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1148-2012/malagasy-national-s-claim-for-residence-permit-post-divorce-from-french-spouse-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1148-2012/malagasy-national-s-claim-for-residence-permit-post-divorce-from-french-spouse-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1147-2018/taxpayer-appeal-regarding-health-cost-deductions-and-foreign-property-maintenance-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2018/taxpayer-appeal-regarding-health-cost-deductions-and-foreign-property-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1147-2018/taxpayer-appeal-regarding-health-cost-deductions-and-foreign-property-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1147-2018/taxpayer-appeal-regarding-health-cost-deductions-and-foreign-property-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1147-2018/taxpayer-appeal-regarding-health-cost-deductions-and-foreign-property-maintenance-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2018/taxpayer-appeal-regarding-health-cost-deductions-and-foreign-property-maintenance-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1147-2016/bellwald-tourist-tax-regulation-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2016/bellwald-tourist-tax-regulation-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1147-2016/bellwald-tourist-tax-regulation-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1147-2016/bellwald-tourist-tax-regulation-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1147-2016/bellwald-tourist-tax-regulation-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2016/bellwald-tourist-tax-regulation-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1147-2015/tunisian-national-s-residency-permit-revocation-over-non-payment-of-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2015/tunisian-national-s-residency-permit-revocation-over-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1147-2015/tunisian-national-s-residency-permit-revocation-over-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1147-2015/tunisian-national-s-residency-permit-revocation-over-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1147-2015/tunisian-national-s-residency-permit-revocation-over-non-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2015/tunisian-national-s-residency-permit-revocation-over-non-payment-of-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1147-2014/revocation-of-residence-permit-following-spousal-death-and-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2014/revocation-of-residence-permit-following-spousal-death-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1147-2014/revocation-of-residence-permit-following-spousal-death-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1147-2014/revocation-of-residence-permit-following-spousal-death-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1147-2014/revocation-of-residence-permit-following-spousal-death-and-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2014/revocation-of-residence-permit-following-spousal-death-and-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1147-2013/algerian-national-v-switzerland-work-permit-denial-upheld-for-rejected-asylum-seeker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2013/algerian-national-v-switzerland-work-permit-denial-upheld-for-rejected-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1147-2013/algerian-national-v-switzerland-work-permit-denial-upheld-for-rejected-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1147-2013/algerian-national-v-switzerland-work-permit-denial-upheld-for-rejected-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1147-2013/algerian-national-v-switzerland-work-permit-denial-upheld-for-rejected-asylum-seeker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2013/algerian-national-v-switzerland-work-permit-denial-upheld-for-rejected-asylum-seeker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1147-2012/appeal-withdrawn-post-re-evaluation-agreement-in-family-reunification-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2012/appeal-withdrawn-post-re-evaluation-agreement-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1147-2012/appeal-withdrawn-post-re-evaluation-agreement-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1147-2012/appeal-withdrawn-post-re-evaluation-agreement-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1147-2012/appeal-withdrawn-post-re-evaluation-agreement-in-family-reunification-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1147-2012/appeal-withdrawn-post-re-evaluation-agreement-in-family-reunification-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1146-2018/appeal-inadmissible-due-to-non-payment-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2018/appeal-inadmissible-due-to-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1146-2018/appeal-inadmissible-due-to-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1146-2018/appeal-inadmissible-due-to-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1146-2018/appeal-inadmissible-due-to-non-payment-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2018/appeal-inadmissible-due-to-non-payment-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1146-2015/tunisian-national-s-appeal-against-extended-administrative-detention-dismissed-for-lack-of-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2015/tunisian-national-s-appeal-against-extended-administrative-detention-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1146-2015/tunisian-national-s-appeal-against-extended-administrative-detention-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1146-2015/tunisian-national-s-appeal-against-extended-administrative-detention-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1146-2015/tunisian-national-s-appeal-against-extended-administrative-detention-dismissed-for-lack-of-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2015/tunisian-national-s-appeal-against-extended-administrative-detention-dismissed-for-lack-of-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1146-2014/tax-assessment-revision-extension-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2014/tax-assessment-revision-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1146-2014/tax-assessment-revision-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1146-2014/tax-assessment-revision-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1146-2014/tax-assessment-revision-extension-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2014/tax-assessment-revision-extension-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1146-2012/cosmetic-company-v-cantonal-authority-product-resemblance-to-food</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2012/cosmetic-company-v-cantonal-authority-product-resemblance-to-food"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1146-2012/cosmetic-company-v-cantonal-authority-product-resemblance-to-food"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1146-2012/cosmetic-company-v-cantonal-authority-product-resemblance-to-food"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1146-2012/cosmetic-company-v-cantonal-authority-product-resemblance-to-food"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1146-2012/cosmetic-company-v-cantonal-authority-product-resemblance-to-food"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1145-2018/animal-welfare-violation-appeal-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2018/animal-welfare-violation-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1145-2018/animal-welfare-violation-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1145-2018/animal-welfare-violation-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1145-2018/animal-welfare-violation-appeal-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2018/animal-welfare-violation-appeal-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1145-2014/taxation-of-accrued-interest-on-bond-sales-tax-evasion-vs-capital-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2014/taxation-of-accrued-interest-on-bond-sales-tax-evasion-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1145-2014/taxation-of-accrued-interest-on-bond-sales-tax-evasion-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1145-2014/taxation-of-accrued-interest-on-bond-sales-tax-evasion-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1145-2014/taxation-of-accrued-interest-on-bond-sales-tax-evasion-vs-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2014/taxation-of-accrued-interest-on-bond-sales-tax-evasion-vs-capital-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1145-2013/taxpayer-s-challenge-to-annual-taxation-based-on-year-end-marital-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2013/taxpayer-s-challenge-to-annual-taxation-based-on-year-end-marital-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1145-2013/taxpayer-s-challenge-to-annual-taxation-based-on-year-end-marital-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1145-2013/taxpayer-s-challenge-to-annual-taxation-based-on-year-end-marital-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1145-2013/taxpayer-s-challenge-to-annual-taxation-based-on-year-end-marital-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2013/taxpayer-s-challenge-to-annual-taxation-based-on-year-end-marital-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1145-2012/togolese-national-v-switzerland-post-divorce-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2012/togolese-national-v-switzerland-post-divorce-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1145-2012/togolese-national-v-switzerland-post-divorce-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1145-2012/togolese-national-v-switzerland-post-divorce-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1145-2012/togolese-national-v-switzerland-post-divorce-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1145-2012/togolese-national-v-switzerland-post-divorce-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1144-2018/hydroelectric-company-v-cantonal-special-tax-on-hydraulic-power</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2018/hydroelectric-company-v-cantonal-special-tax-on-hydraulic-power"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1144-2018/hydroelectric-company-v-cantonal-special-tax-on-hydraulic-power"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1144-2018/hydroelectric-company-v-cantonal-special-tax-on-hydraulic-power"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1144-2018/hydroelectric-company-v-cantonal-special-tax-on-hydraulic-power"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2018/hydroelectric-company-v-cantonal-special-tax-on-hydraulic-power"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1144-2016/dog-seizure-appeal-inadmissibility-and-canton-costs-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2016/dog-seizure-appeal-inadmissibility-and-canton-costs-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1144-2016/dog-seizure-appeal-inadmissibility-and-canton-costs-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1144-2016/dog-seizure-appeal-inadmissibility-and-canton-costs-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1144-2016/dog-seizure-appeal-inadmissibility-and-canton-costs-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2016/dog-seizure-appeal-inadmissibility-and-canton-costs-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1144-2015/conversion-of-public-utility-to-stock-corporation-and-tax-exemption-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2015/conversion-of-public-utility-to-stock-corporation-and-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1144-2015/conversion-of-public-utility-to-stock-corporation-and-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1144-2015/conversion-of-public-utility-to-stock-corporation-and-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1144-2015/conversion-of-public-utility-to-stock-corporation-and-tax-exemption-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2015/conversion-of-public-utility-to-stock-corporation-and-tax-exemption-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1144-2014/german-national-v-switzerland-denial-of-permanent-residence-based-on-social-assistance-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2014/german-national-v-switzerland-denial-of-permanent-residence-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1144-2014/german-national-v-switzerland-denial-of-permanent-residence-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1144-2014/german-national-v-switzerland-denial-of-permanent-residence-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1144-2014/german-national-v-switzerland-denial-of-permanent-residence-based-on-social-assistance-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2014/german-national-v-switzerland-denial-of-permanent-residence-based-on-social-assistance-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1144-2012/father-v-cantonal-court-family-reunification-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2012/father-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1144-2012/father-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1144-2012/father-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1144-2012/father-v-cantonal-court-family-reunification-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1144-2012/father-v-cantonal-court-family-reunification-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1143-2018/school-assignment-route-reasonableness-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2018/school-assignment-route-reasonableness-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1143-2018/school-assignment-route-reasonableness-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1143-2018/school-assignment-route-reasonableness-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1143-2018/school-assignment-route-reasonableness-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2018/school-assignment-route-reasonableness-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1143-2016/patient-challenge-to-release-from-psychiatric-confidentiality-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2016/patient-challenge-to-release-from-psychiatric-confidentiality-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1143-2016/patient-challenge-to-release-from-psychiatric-confidentiality-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1143-2016/patient-challenge-to-release-from-psychiatric-confidentiality-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1143-2016/patient-challenge-to-release-from-psychiatric-confidentiality-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2016/patient-challenge-to-release-from-psychiatric-confidentiality-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1143-2015/cameroonian-national-vs-switzerland-residence-permit-refusal-and-expulsion-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2015/cameroonian-national-vs-switzerland-residence-permit-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1143-2015/cameroonian-national-vs-switzerland-residence-permit-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1143-2015/cameroonian-national-vs-switzerland-residence-permit-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1143-2015/cameroonian-national-vs-switzerland-residence-permit-refusal-and-expulsion-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2015/cameroonian-national-vs-switzerland-residence-permit-refusal-and-expulsion-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1143-2014/algerian-national-detention-extension-upheld-pending-foreseeable-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2014/algerian-national-detention-extension-upheld-pending-foreseeable-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1143-2014/algerian-national-detention-extension-upheld-pending-foreseeable-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1143-2014/algerian-national-detention-extension-upheld-pending-foreseeable-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1143-2014/algerian-national-detention-extension-upheld-pending-foreseeable-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2014/algerian-national-detention-extension-upheld-pending-foreseeable-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1143-2013/non-profit-school-transportation-reimbursement-vat-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2013/non-profit-school-transportation-reimbursement-vat-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1143-2013/non-profit-school-transportation-reimbursement-vat-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1143-2013/non-profit-school-transportation-reimbursement-vat-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1143-2013/non-profit-school-transportation-reimbursement-vat-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2013/non-profit-school-transportation-reimbursement-vat-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1143-2012/revocation-of-residence-permit-after-divorce-and-lack-of-sufficient-ties-to-child-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2012/revocation-of-residence-permit-after-divorce-and-lack-of-sufficient-ties-to-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1143-2012/revocation-of-residence-permit-after-divorce-and-lack-of-sufficient-ties-to-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1143-2012/revocation-of-residence-permit-after-divorce-and-lack-of-sufficient-ties-to-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1143-2012/revocation-of-residence-permit-after-divorce-and-lack-of-sufficient-ties-to-child-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1143-2012/revocation-of-residence-permit-after-divorce-and-lack-of-sufficient-ties-to-child-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1142-2018/taxpayer-travel-expense-deduction-appeal-solothurn-zurich-st-gallen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2018/taxpayer-travel-expense-deduction-appeal-solothurn-zurich-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1142-2018/taxpayer-travel-expense-deduction-appeal-solothurn-zurich-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1142-2018/taxpayer-travel-expense-deduction-appeal-solothurn-zurich-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1142-2018/taxpayer-travel-expense-deduction-appeal-solothurn-zurich-st-gallen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2018/taxpayer-travel-expense-deduction-appeal-solothurn-zurich-st-gallen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1142-2016/photovoltaic-operator-v-grid-operator-meter-reading-service-provider-choice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2016/photovoltaic-operator-v-grid-operator-meter-reading-service-provider-choice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1142-2016/photovoltaic-operator-v-grid-operator-meter-reading-service-provider-choice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1142-2016/photovoltaic-operator-v-grid-operator-meter-reading-service-provider-choice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1142-2016/photovoltaic-operator-v-grid-operator-meter-reading-service-provider-choice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2016/photovoltaic-operator-v-grid-operator-meter-reading-service-provider-choice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1142-2015/kosovo-national-s-appeal-against-denial-of-temporary-admission-inadmissible-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2015/kosovo-national-s-appeal-against-denial-of-temporary-admission-inadmissible-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1142-2015/kosovo-national-s-appeal-against-denial-of-temporary-admission-inadmissible-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1142-2015/kosovo-national-s-appeal-against-denial-of-temporary-admission-inadmissible-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1142-2015/kosovo-national-s-appeal-against-denial-of-temporary-admission-inadmissible-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2015/kosovo-national-s-appeal-against-denial-of-temporary-admission-inadmissible-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1142-2014/moroccan-national-entry-restriction-and-proportionality-of-restricted-exclusion-zone</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2014/moroccan-national-entry-restriction-and-proportionality-of-restricted-exclusion-zone"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1142-2014/moroccan-national-entry-restriction-and-proportionality-of-restricted-exclusion-zone"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1142-2014/moroccan-national-entry-restriction-and-proportionality-of-restricted-exclusion-zone"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1142-2014/moroccan-national-entry-restriction-and-proportionality-of-restricted-exclusion-zone"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2014/moroccan-national-entry-restriction-and-proportionality-of-restricted-exclusion-zone"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1142-2013/cafe-restaurant-license-appeal-dismissed-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2013/cafe-restaurant-license-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1142-2013/cafe-restaurant-license-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1142-2013/cafe-restaurant-license-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1142-2013/cafe-restaurant-license-appeal-dismissed-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2013/cafe-restaurant-license-appeal-dismissed-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1142-2012/congolese-national-residency-permit-refusal-upheld-despite-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2012/congolese-national-residency-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1142-2012/congolese-national-residency-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1142-2012/congolese-national-residency-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1142-2012/congolese-national-residency-permit-refusal-upheld-despite-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1142-2012/congolese-national-residency-permit-refusal-upheld-despite-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1141-2018/appeal-dismissed-for-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2018/appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1141-2018/appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1141-2018/appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1141-2018/appeal-dismissed-for-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2018/appeal-dismissed-for-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1141-2016/taxpayer-appeal-dismissed-for-failure-to-exhaust-ordinary-remedies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2016/taxpayer-appeal-dismissed-for-failure-to-exhaust-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1141-2016/taxpayer-appeal-dismissed-for-failure-to-exhaust-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1141-2016/taxpayer-appeal-dismissed-for-failure-to-exhaust-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1141-2016/taxpayer-appeal-dismissed-for-failure-to-exhaust-ordinary-remedies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2016/taxpayer-appeal-dismissed-for-failure-to-exhaust-ordinary-remedies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1141-2015/revocation-of-residence-permit-due-to-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2015/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1141-2015/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1141-2015/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1141-2015/revocation-of-residence-permit-due-to-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2015/revocation-of-residence-permit-due-to-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1141-2014/federal-supreme-court-upholds-expulsion-of-ethiopian-national-lacking-sufficient-economic-ties-despite-paternity-of-swiss-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2014/federal-supreme-court-upholds-expulsion-of-ethiopian-national-lacking-sufficient-economic-ties-despite-paternity-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1141-2014/federal-supreme-court-upholds-expulsion-of-ethiopian-national-lacking-sufficient-economic-ties-despite-paternity-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1141-2014/federal-supreme-court-upholds-expulsion-of-ethiopian-national-lacking-sufficient-economic-ties-despite-paternity-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1141-2014/federal-supreme-court-upholds-expulsion-of-ethiopian-national-lacking-sufficient-economic-ties-despite-paternity-of-swiss-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2014/federal-supreme-court-upholds-expulsion-of-ethiopian-national-lacking-sufficient-economic-ties-despite-paternity-of-swiss-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1141-2013/denial-of-residence-permit-reconsideration-upheld-due-to-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2013/denial-of-residence-permit-reconsideration-upheld-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1141-2013/denial-of-residence-permit-reconsideration-upheld-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1141-2013/denial-of-residence-permit-reconsideration-upheld-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1141-2013/denial-of-residence-permit-reconsideration-upheld-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2013/denial-of-residence-permit-reconsideration-upheld-due-to-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1141-2012/kosovar-national-permit-revocation-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2012/kosovar-national-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1141-2012/kosovar-national-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1141-2012/kosovar-national-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1141-2012/kosovar-national-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1141-2012/kosovar-national-permit-revocation-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1140-2018/foreign-national-s-residence-permit-denial-upheld-in-divorce-context</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2018/foreign-national-s-residence-permit-denial-upheld-in-divorce-context"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1140-2018/foreign-national-s-residence-permit-denial-upheld-in-divorce-context"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1140-2018/foreign-national-s-residence-permit-denial-upheld-in-divorce-context"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1140-2018/foreign-national-s-residence-permit-denial-upheld-in-divorce-context"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2018/foreign-national-s-residence-permit-denial-upheld-in-divorce-context"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1140-2015/bosnian-national-residency-permit-extension-and-family-life-rights-father-daughter-relationship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2015/bosnian-national-residency-permit-extension-and-family-life-rights-father-daughter-relationship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1140-2015/bosnian-national-residency-permit-extension-and-family-life-rights-father-daughter-relationship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1140-2015/bosnian-national-residency-permit-extension-and-family-life-rights-father-daughter-relationship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1140-2015/bosnian-national-residency-permit-extension-and-family-life-rights-father-daughter-relationship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2015/bosnian-national-residency-permit-extension-and-family-life-rights-father-daughter-relationship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1140-2013/serbian-montenegrin-national-v-switzerland-residence-permit-renewal-and-expulsion-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2013/serbian-montenegrin-national-v-switzerland-residence-permit-renewal-and-expulsion-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1140-2013/serbian-montenegrin-national-v-switzerland-residence-permit-renewal-and-expulsion-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1140-2013/serbian-montenegrin-national-v-switzerland-residence-permit-renewal-and-expulsion-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1140-2013/serbian-montenegrin-national-v-switzerland-residence-permit-renewal-and-expulsion-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2013/serbian-montenegrin-national-v-switzerland-residence-permit-renewal-and-expulsion-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1140-2012/federal-court-upholds-non-renewal-of-residence-permit-due-to-criminal-misconduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2012/federal-court-upholds-non-renewal-of-residence-permit-due-to-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1140-2012/federal-court-upholds-non-renewal-of-residence-permit-due-to-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1140-2012/federal-court-upholds-non-renewal-of-residence-permit-due-to-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1140-2012/federal-court-upholds-non-renewal-of-residence-permit-due-to-criminal-misconduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1140-2012/federal-court-upholds-non-renewal-of-residence-permit-due-to-criminal-misconduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2025/complainant-v-prosecutor-s-office-closure-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2025/complainant-v-prosecutor-s-office-closure-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2025/complainant-v-prosecutor-s-office-closure-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2025/complainant-v-prosecutor-s-office-closure-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2025/complainant-v-prosecutor-s-office-closure-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2025/complainant-v-prosecutor-s-office-closure-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2024/federal-supreme-court-dismisses-appeal-on-electronic-service-of-judicial-documents-in-administrative-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2024/federal-supreme-court-dismisses-appeal-on-electronic-service-of-judicial-documents-in-administrative-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2024/federal-supreme-court-dismisses-appeal-on-electronic-service-of-judicial-documents-in-administrative-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2024/federal-supreme-court-dismisses-appeal-on-electronic-service-of-judicial-documents-in-administrative-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2024/federal-supreme-court-dismisses-appeal-on-electronic-service-of-judicial-documents-in-administrative-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2024/federal-supreme-court-dismisses-appeal-on-electronic-service-of-judicial-documents-in-administrative-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2023/switzerland-france-administrative-assistance-for-deceased-taxpayers-temporal-application-of-article-18a-laaf</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2023/switzerland-france-administrative-assistance-for-deceased-taxpayers-temporal-application-of-article-18a-laaf"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2023/switzerland-france-administrative-assistance-for-deceased-taxpayers-temporal-application-of-article-18a-laaf"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2023/switzerland-france-administrative-assistance-for-deceased-taxpayers-temporal-application-of-article-18a-laaf"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2023/switzerland-france-administrative-assistance-for-deceased-taxpayers-temporal-application-of-article-18a-laaf"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2023/switzerland-france-administrative-assistance-for-deceased-taxpayers-temporal-application-of-article-18a-laaf"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2022/british-national-and-wife-loss-of-residence-rights-due-to-voluntary-unemployment-and-social-assistance-reliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2022/british-national-and-wife-loss-of-residence-rights-due-to-voluntary-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2022/british-national-and-wife-loss-of-residence-rights-due-to-voluntary-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2022/british-national-and-wife-loss-of-residence-rights-due-to-voluntary-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2022/british-national-and-wife-loss-of-residence-rights-due-to-voluntary-unemployment-and-social-assistance-reliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2022/british-national-and-wife-loss-of-residence-rights-due-to-voluntary-unemployment-and-social-assistance-reliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2021/ems-v-canton-challenge-to-geriatric-care-subsidy-valuation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2021/ems-v-canton-challenge-to-geriatric-care-subsidy-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2021/ems-v-canton-challenge-to-geriatric-care-subsidy-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2021/ems-v-canton-challenge-to-geriatric-care-subsidy-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2021/ems-v-canton-challenge-to-geriatric-care-subsidy-valuation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2021/ems-v-canton-challenge-to-geriatric-care-subsidy-valuation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2020/notary-disciplinary-fine-upheld-for-inheritance-contract-flaws</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2020/notary-disciplinary-fine-upheld-for-inheritance-contract-flaws"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2020/notary-disciplinary-fine-upheld-for-inheritance-contract-flaws"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2020/notary-disciplinary-fine-upheld-for-inheritance-contract-flaws"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2020/notary-disciplinary-fine-upheld-for-inheritance-contract-flaws"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2020/notary-disciplinary-fine-upheld-for-inheritance-contract-flaws"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2019/kosovan-national-expulsion-following-sexual-coercion-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2019/kosovan-national-expulsion-following-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2019/kosovan-national-expulsion-following-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2019/kosovan-national-expulsion-following-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2019/kosovan-national-expulsion-following-sexual-coercion-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2019/kosovan-national-expulsion-following-sexual-coercion-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2018/taxpayer-v-swiss-tax-authority-dispute-over-tax-domicile</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2018/taxpayer-v-swiss-tax-authority-dispute-over-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2018/taxpayer-v-swiss-tax-authority-dispute-over-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2018/taxpayer-v-swiss-tax-authority-dispute-over-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2018/taxpayer-v-swiss-tax-authority-dispute-over-tax-domicile"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2018/taxpayer-v-swiss-tax-authority-dispute-over-tax-domicile"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2017/lucerne-minimum-corporate-tax-upheld-against-federal-law-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2017/lucerne-minimum-corporate-tax-upheld-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2017/lucerne-minimum-corporate-tax-upheld-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2017/lucerne-minimum-corporate-tax-upheld-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2017/lucerne-minimum-corporate-tax-upheld-against-federal-law-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2017/lucerne-minimum-corporate-tax-upheld-against-federal-law-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2016/residence-permit-for-egyptian-national-denied-due-to-lack-of-cohabitation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2016/residence-permit-for-egyptian-national-denied-due-to-lack-of-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2016/residence-permit-for-egyptian-national-denied-due-to-lack-of-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2016/residence-permit-for-egyptian-national-denied-due-to-lack-of-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2016/residence-permit-for-egyptian-national-denied-due-to-lack-of-cohabitation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2016/residence-permit-for-egyptian-national-denied-due-to-lack-of-cohabitation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2015/taxpayer-v-cantonal-tax-authority-attorney-s-fees-on-remand</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2015/taxpayer-v-cantonal-tax-authority-attorney-s-fees-on-remand"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2015/taxpayer-v-cantonal-tax-authority-attorney-s-fees-on-remand"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2015/taxpayer-v-cantonal-tax-authority-attorney-s-fees-on-remand"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2015/taxpayer-v-cantonal-tax-authority-attorney-s-fees-on-remand"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2015/taxpayer-v-cantonal-tax-authority-attorney-s-fees-on-remand"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2014/azerbaijani-nationals-v-denial-of-residence-permit-appeal-inadmissibility-over-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2014/azerbaijani-nationals-v-denial-of-residence-permit-appeal-inadmissibility-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2014/azerbaijani-nationals-v-denial-of-residence-permit-appeal-inadmissibility-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2014/azerbaijani-nationals-v-denial-of-residence-permit-appeal-inadmissibility-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2014/azerbaijani-nationals-v-denial-of-residence-permit-appeal-inadmissibility-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2014/azerbaijani-nationals-v-denial-of-residence-permit-appeal-inadmissibility-over-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2013/revocation-of-settlement-permit-based-on-conditional-prison-sentence-for-drug-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2013/revocation-of-settlement-permit-based-on-conditional-prison-sentence-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2013/revocation-of-settlement-permit-based-on-conditional-prison-sentence-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2013/revocation-of-settlement-permit-based-on-conditional-prison-sentence-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2013/revocation-of-settlement-permit-based-on-conditional-prison-sentence-for-drug-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2013/revocation-of-settlement-permit-based-on-conditional-prison-sentence-for-drug-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2012/spanish-national-warning-legality-under-fnia-regarding-settlement-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2012/spanish-national-warning-legality-under-fnia-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2012/spanish-national-warning-legality-under-fnia-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2012/spanish-national-warning-legality-under-fnia-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2012/spanish-national-warning-legality-under-fnia-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2012/spanish-national-warning-legality-under-fnia-regarding-settlement-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2011/building-company-v-municipality-restitution-of-steering-charge-based-on-permit-reimbursement-clause</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2011/building-company-v-municipality-restitution-of-steering-charge-based-on-permit-reimbursement-clause"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2011/building-company-v-municipality-restitution-of-steering-charge-based-on-permit-reimbursement-clause"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2011/building-company-v-municipality-restitution-of-steering-charge-based-on-permit-reimbursement-clause"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2011/building-company-v-municipality-restitution-of-steering-charge-based-on-permit-reimbursement-clause"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2011/building-company-v-municipality-restitution-of-steering-charge-based-on-permit-reimbursement-clause"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2010/withdrawal-of-special-school-education-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2010/withdrawal-of-special-school-education-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2010/withdrawal-of-special-school-education-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2010/withdrawal-of-special-school-education-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2010/withdrawal-of-special-school-education-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2010/withdrawal-of-special-school-education-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2009/croatian-national-v-federal-supreme-court-retroactive-application-of-fnia-on-residence-permit-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2009/croatian-national-v-federal-supreme-court-retroactive-application-of-fnia-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2009/croatian-national-v-federal-supreme-court-retroactive-application-of-fnia-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2009/croatian-national-v-federal-supreme-court-retroactive-application-of-fnia-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2009/croatian-national-v-federal-supreme-court-retroactive-application-of-fnia-on-residence-permit-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2009/croatian-national-v-federal-supreme-court-retroactive-application-of-fnia-on-residence-permit-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2008/residence-permit-denial-for-adult-dependent-on-parent-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2008/residence-permit-denial-for-adult-dependent-on-parent-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2008/residence-permit-denial-for-adult-dependent-on-parent-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2008/residence-permit-denial-for-adult-dependent-on-parent-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2008/residence-permit-denial-for-adult-dependent-on-parent-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2008/residence-permit-denial-for-adult-dependent-on-parent-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_114-2007/swiss-citizen-denied-delayed-family-reunification-for-minor-daughters-due-to-insufficient-proof-of-changed-care-situation-abroad</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2007/swiss-citizen-denied-delayed-family-reunification-for-minor-daughters-due-to-insufficient-proof-of-changed-care-situation-abroad"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_114-2007/swiss-citizen-denied-delayed-family-reunification-for-minor-daughters-due-to-insufficient-proof-of-changed-care-situation-abroad"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_114-2007/swiss-citizen-denied-delayed-family-reunification-for-minor-daughters-due-to-insufficient-proof-of-changed-care-situation-abroad"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_114-2007/swiss-citizen-denied-delayed-family-reunification-for-minor-daughters-due-to-insufficient-proof-of-changed-care-situation-abroad"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_114-2007/swiss-citizen-denied-delayed-family-reunification-for-minor-daughters-due-to-insufficient-proof-of-changed-care-situation-abroad"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1139-2018/appeal-against-legal-aid-rejection-for-entry-ban-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2018/appeal-against-legal-aid-rejection-for-entry-ban-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1139-2018/appeal-against-legal-aid-rejection-for-entry-ban-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1139-2018/appeal-against-legal-aid-rejection-for-entry-ban-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1139-2018/appeal-against-legal-aid-rejection-for-entry-ban-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2018/appeal-against-legal-aid-rejection-for-entry-ban-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1139-2016/taxpayer-status-for-expatriate-expense-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2016/taxpayer-status-for-expatriate-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1139-2016/taxpayer-status-for-expatriate-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1139-2016/taxpayer-status-for-expatriate-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1139-2016/taxpayer-status-for-expatriate-expense-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2016/taxpayer-status-for-expatriate-expense-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1139-2015/managed-care-organization-vat-assessment-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2015/managed-care-organization-vat-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1139-2015/managed-care-organization-vat-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1139-2015/managed-care-organization-vat-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1139-2015/managed-care-organization-vat-assessment-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2015/managed-care-organization-vat-assessment-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1139-2014/swiss-national-s-fiscal-domicile-dispute-with-morocco-and-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2014/swiss-national-s-fiscal-domicile-dispute-with-morocco-and-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1139-2014/swiss-national-s-fiscal-domicile-dispute-with-morocco-and-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1139-2014/swiss-national-s-fiscal-domicile-dispute-with-morocco-and-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1139-2014/swiss-national-s-fiscal-domicile-dispute-with-morocco-and-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2014/swiss-national-s-fiscal-domicile-dispute-with-morocco-and-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1139-2013/residence-permit-appeal-late-filing-and-reinstatement-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2013/residence-permit-appeal-late-filing-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1139-2013/residence-permit-appeal-late-filing-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1139-2013/residence-permit-appeal-late-filing-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1139-2013/residence-permit-appeal-late-filing-and-reinstatement-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2013/residence-permit-appeal-late-filing-and-reinstatement-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1139-2012/detention-pending-deportation-of-unauthorized-worker-violates-article-5-echr</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2012/detention-pending-deportation-of-unauthorized-worker-violates-article-5-echr"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1139-2012/detention-pending-deportation-of-unauthorized-worker-violates-article-5-echr"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1139-2012/detention-pending-deportation-of-unauthorized-worker-violates-article-5-echr"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1139-2012/detention-pending-deportation-of-unauthorized-worker-violates-article-5-echr"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1139-2012/detention-pending-deportation-of-unauthorized-worker-violates-article-5-echr"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1138-2018/swiss-federal-tribunal-upholds-denial-of-residence-permit-for-adult-brazilian-national-seeking-family-reunification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2018/swiss-federal-tribunal-upholds-denial-of-residence-permit-for-adult-brazilian-national-seeking-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1138-2018/swiss-federal-tribunal-upholds-denial-of-residence-permit-for-adult-brazilian-national-seeking-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1138-2018/swiss-federal-tribunal-upholds-denial-of-residence-permit-for-adult-brazilian-national-seeking-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1138-2018/swiss-federal-tribunal-upholds-denial-of-residence-permit-for-adult-brazilian-national-seeking-family-reunification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2018/swiss-federal-tribunal-upholds-denial-of-residence-permit-for-adult-brazilian-national-seeking-family-reunification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1138-2015/company-v-switzerland-appeal-dismissed-for-untimely-advance-fee-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2015/company-v-switzerland-appeal-dismissed-for-untimely-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1138-2015/company-v-switzerland-appeal-dismissed-for-untimely-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1138-2015/company-v-switzerland-appeal-dismissed-for-untimely-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1138-2015/company-v-switzerland-appeal-dismissed-for-untimely-advance-fee-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2015/company-v-switzerland-appeal-dismissed-for-untimely-advance-fee-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1138-2014/boat-owner-v-municipality-lease-termination-and-appeal-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2014/boat-owner-v-municipality-lease-termination-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1138-2014/boat-owner-v-municipality-lease-termination-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1138-2014/boat-owner-v-municipality-lease-termination-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1138-2014/boat-owner-v-municipality-lease-termination-and-appeal-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2014/boat-owner-v-municipality-lease-termination-and-appeal-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1138-2013/attorney-discipline-fine-over-inflammatory-visitation-dispute-filings-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2013/attorney-discipline-fine-over-inflammatory-visitation-dispute-filings-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1138-2013/attorney-discipline-fine-over-inflammatory-visitation-dispute-filings-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1138-2013/attorney-discipline-fine-over-inflammatory-visitation-dispute-filings-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1138-2013/attorney-discipline-fine-over-inflammatory-visitation-dispute-filings-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2013/attorney-discipline-fine-over-inflammatory-visitation-dispute-filings-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1138-2012/turkish-national-v-switzerland-timeliness-and-substantiation-of-residence-permit-revocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2012/turkish-national-v-switzerland-timeliness-and-substantiation-of-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1138-2012/turkish-national-v-switzerland-timeliness-and-substantiation-of-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1138-2012/turkish-national-v-switzerland-timeliness-and-substantiation-of-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1138-2012/turkish-national-v-switzerland-timeliness-and-substantiation-of-residence-permit-revocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1138-2012/turkish-national-v-switzerland-timeliness-and-substantiation-of-residence-permit-revocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1137-2018/zurich-gymnasium-entrance-suitability-private-vs-public-school-admissions-standards</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2018/zurich-gymnasium-entrance-suitability-private-vs-public-school-admissions-standards"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1137-2018/zurich-gymnasium-entrance-suitability-private-vs-public-school-admissions-standards"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1137-2018/zurich-gymnasium-entrance-suitability-private-vs-public-school-admissions-standards"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1137-2018/zurich-gymnasium-entrance-suitability-private-vs-public-school-admissions-standards"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2018/zurich-gymnasium-entrance-suitability-private-vs-public-school-admissions-standards"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1137-2015/taxpayers-v-cantonal-tax-authority-share-valuation-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2015/taxpayers-v-cantonal-tax-authority-share-valuation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1137-2015/taxpayers-v-cantonal-tax-authority-share-valuation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1137-2015/taxpayers-v-cantonal-tax-authority-share-valuation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1137-2015/taxpayers-v-cantonal-tax-authority-share-valuation-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2015/taxpayers-v-cantonal-tax-authority-share-valuation-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1137-2014/uk-national-v-switzerland-fmopa-residence-permit-denial-due-to-insufficient-salaried-worker-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2014/uk-national-v-switzerland-fmopa-residence-permit-denial-due-to-insufficient-salaried-worker-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1137-2014/uk-national-v-switzerland-fmopa-residence-permit-denial-due-to-insufficient-salaried-worker-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1137-2014/uk-national-v-switzerland-fmopa-residence-permit-denial-due-to-insufficient-salaried-worker-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1137-2014/uk-national-v-switzerland-fmopa-residence-permit-denial-due-to-insufficient-salaried-worker-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2014/uk-national-v-switzerland-fmopa-residence-permit-denial-due-to-insufficient-salaried-worker-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1137-2013/appeal-dismissed-for-untimely-filing-and-lack-of-substantive-argument</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2013/appeal-dismissed-for-untimely-filing-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1137-2013/appeal-dismissed-for-untimely-filing-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1137-2013/appeal-dismissed-for-untimely-filing-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1137-2013/appeal-dismissed-for-untimely-filing-and-lack-of-substantive-argument"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2013/appeal-dismissed-for-untimely-filing-and-lack-of-substantive-argument"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1137-2012/kenyan-national-v-swiss-migration-authority-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2012/kenyan-national-v-swiss-migration-authority-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1137-2012/kenyan-national-v-swiss-migration-authority-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1137-2012/kenyan-national-v-swiss-migration-authority-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1137-2012/kenyan-national-v-swiss-migration-authority-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1137-2012/kenyan-national-v-swiss-migration-authority-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1136-2018/taxpayer-challenge-to-cantonal-court-cost-advance-dismissed-for-procedural-defects</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2018/taxpayer-challenge-to-cantonal-court-cost-advance-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1136-2018/taxpayer-challenge-to-cantonal-court-cost-advance-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1136-2018/taxpayer-challenge-to-cantonal-court-cost-advance-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1136-2018/taxpayer-challenge-to-cantonal-court-cost-advance-dismissed-for-procedural-defects"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2018/taxpayer-challenge-to-cantonal-court-cost-advance-dismissed-for-procedural-defects"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1136-2015/tunisian-national-v-swiss-authorities-residency-permit-renewal-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2015/tunisian-national-v-swiss-authorities-residency-permit-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1136-2015/tunisian-national-v-swiss-authorities-residency-permit-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1136-2015/tunisian-national-v-swiss-authorities-residency-permit-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1136-2015/tunisian-national-v-swiss-authorities-residency-permit-renewal-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2015/tunisian-national-v-swiss-authorities-residency-permit-renewal-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1136-2014/garden-center-sunday-opening-permit-revocation-and-cost-allocation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2014/garden-center-sunday-opening-permit-revocation-and-cost-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1136-2014/garden-center-sunday-opening-permit-revocation-and-cost-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1136-2014/garden-center-sunday-opening-permit-revocation-and-cost-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1136-2014/garden-center-sunday-opening-permit-revocation-and-cost-allocation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2014/garden-center-sunday-opening-permit-revocation-and-cost-allocation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1136-2013/appeal-on-provisional-admission-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2013/appeal-on-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1136-2013/appeal-on-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1136-2013/appeal-on-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1136-2013/appeal-on-provisional-admission-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2013/appeal-on-provisional-admission-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1136-2012/swiss-federal-supreme-court-upholds-revocation-of-french-national-s-residence-permit-due-to-financial-non-autonomy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2012/swiss-federal-supreme-court-upholds-revocation-of-french-national-s-residence-permit-due-to-financial-non-autonomy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1136-2012/swiss-federal-supreme-court-upholds-revocation-of-french-national-s-residence-permit-due-to-financial-non-autonomy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1136-2012/swiss-federal-supreme-court-upholds-revocation-of-french-national-s-residence-permit-due-to-financial-non-autonomy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1136-2012/swiss-federal-supreme-court-upholds-revocation-of-french-national-s-residence-permit-due-to-financial-non-autonomy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1136-2012/swiss-federal-supreme-court-upholds-revocation-of-french-national-s-residence-permit-due-to-financial-non-autonomy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1135-2018/applicant-v-cantonal-council-regarding-cross-border-commuter-permit-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2018/applicant-v-cantonal-council-regarding-cross-border-commuter-permit-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1135-2018/applicant-v-cantonal-council-regarding-cross-border-commuter-permit-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1135-2018/applicant-v-cantonal-council-regarding-cross-border-commuter-permit-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1135-2018/applicant-v-cantonal-council-regarding-cross-border-commuter-permit-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2018/applicant-v-cantonal-council-regarding-cross-border-commuter-permit-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1135-2016/corporation-s-inheritance-tax-deduction-and-capital-gain-treatment-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2016/corporation-s-inheritance-tax-deduction-and-capital-gain-treatment-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1135-2016/corporation-s-inheritance-tax-deduction-and-capital-gain-treatment-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1135-2016/corporation-s-inheritance-tax-deduction-and-capital-gain-treatment-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1135-2016/corporation-s-inheritance-tax-deduction-and-capital-gain-treatment-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2016/corporation-s-inheritance-tax-deduction-and-capital-gain-treatment-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1135-2015/retailer-permit-revocation-for-labor-law-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2015/retailer-permit-revocation-for-labor-law-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1135-2015/retailer-permit-revocation-for-labor-law-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1135-2015/retailer-permit-revocation-for-labor-law-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1135-2015/retailer-permit-revocation-for-labor-law-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2015/retailer-permit-revocation-for-labor-law-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1135-2014/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-lack-of-final-cantonal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2014/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1135-2014/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1135-2014/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1135-2014/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-lack-of-final-cantonal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2014/foreign-national-s-appeal-against-permit-revocation-inadmissible-due-to-lack-of-final-cantonal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1135-2013/real-estate-profit-tax-deferral-on-replacement-purchase-with-mixed-donation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2013/real-estate-profit-tax-deferral-on-replacement-purchase-with-mixed-donation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1135-2013/real-estate-profit-tax-deferral-on-replacement-purchase-with-mixed-donation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1135-2013/real-estate-profit-tax-deferral-on-replacement-purchase-with-mixed-donation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1135-2013/real-estate-profit-tax-deferral-on-replacement-purchase-with-mixed-donation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2013/real-estate-profit-tax-deferral-on-replacement-purchase-with-mixed-donation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1135-2012/proprietor-v-canton-regarding-permit-approval-and-standing-of-opponents</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2012/proprietor-v-canton-regarding-permit-approval-and-standing-of-opponents"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1135-2012/proprietor-v-canton-regarding-permit-approval-and-standing-of-opponents"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1135-2012/proprietor-v-canton-regarding-permit-approval-and-standing-of-opponents"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1135-2012/proprietor-v-canton-regarding-permit-approval-and-standing-of-opponents"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1135-2012/proprietor-v-canton-regarding-permit-approval-and-standing-of-opponents"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1134-2018/swiss-recognition-of-kosovan-nursing-diploma-adaptation-course-requirement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2018/swiss-recognition-of-kosovan-nursing-diploma-adaptation-course-requirement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1134-2018/swiss-recognition-of-kosovan-nursing-diploma-adaptation-course-requirement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1134-2018/swiss-recognition-of-kosovan-nursing-diploma-adaptation-course-requirement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1134-2018/swiss-recognition-of-kosovan-nursing-diploma-adaptation-course-requirement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2018/swiss-recognition-of-kosovan-nursing-diploma-adaptation-course-requirement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1134-2016/federal-supreme-court-upholds-denial-of-residency-based-on-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2016/federal-supreme-court-upholds-denial-of-residency-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1134-2016/federal-supreme-court-upholds-denial-of-residency-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1134-2016/federal-supreme-court-upholds-denial-of-residency-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1134-2016/federal-supreme-court-upholds-denial-of-residency-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2016/federal-supreme-court-upholds-denial-of-residency-based-on-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1134-2015/cousins-challenge-inheritance-surtax-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2015/cousins-challenge-inheritance-surtax-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1134-2015/cousins-challenge-inheritance-surtax-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1134-2015/cousins-challenge-inheritance-surtax-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1134-2015/cousins-challenge-inheritance-surtax-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2015/cousins-challenge-inheritance-surtax-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1134-2014/corporation-v-dismissal-of-appeal-for-late-payment-of-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2014/corporation-v-dismissal-of-appeal-for-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1134-2014/corporation-v-dismissal-of-appeal-for-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1134-2014/corporation-v-dismissal-of-appeal-for-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1134-2014/corporation-v-dismissal-of-appeal-for-late-payment-of-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2014/corporation-v-dismissal-of-appeal-for-late-payment-of-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1134-2013/egyptian-national-v-switzerland-residence-permit-renewal-after-short-term-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2013/egyptian-national-v-switzerland-residence-permit-renewal-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1134-2013/egyptian-national-v-switzerland-residence-permit-renewal-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1134-2013/egyptian-national-v-switzerland-residence-permit-renewal-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1134-2013/egyptian-national-v-switzerland-residence-permit-renewal-after-short-term-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1134-2013/egyptian-national-v-switzerland-residence-permit-renewal-after-short-term-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1133-2018/russian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2018/russian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1133-2018/russian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1133-2018/russian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1133-2018/russian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2018/russian-national-v-switzerland-refusal-of-residence-permit-based-on-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1133-2016/swiss-federal-supreme-court-upholds-expulsion-of-macedonian-national-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2016/swiss-federal-supreme-court-upholds-expulsion-of-macedonian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1133-2016/swiss-federal-supreme-court-upholds-expulsion-of-macedonian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1133-2016/swiss-federal-supreme-court-upholds-expulsion-of-macedonian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1133-2016/swiss-federal-supreme-court-upholds-expulsion-of-macedonian-national-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2016/swiss-federal-supreme-court-upholds-expulsion-of-macedonian-national-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1133-2015/geneva-tax-assessment-and-worldwide-income-calculation-for-fiscal-shield</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2015/geneva-tax-assessment-and-worldwide-income-calculation-for-fiscal-shield"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1133-2015/geneva-tax-assessment-and-worldwide-income-calculation-for-fiscal-shield"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1133-2015/geneva-tax-assessment-and-worldwide-income-calculation-for-fiscal-shield"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1133-2015/geneva-tax-assessment-and-worldwide-income-calculation-for-fiscal-shield"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2015/geneva-tax-assessment-and-worldwide-income-calculation-for-fiscal-shield"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1133-2014/cantonal-administrative-court-v-company-registration-fees-prescription</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2014/cantonal-administrative-court-v-company-registration-fees-prescription"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1133-2014/cantonal-administrative-court-v-company-registration-fees-prescription"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1133-2014/cantonal-administrative-court-v-company-registration-fees-prescription"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1133-2014/cantonal-administrative-court-v-company-registration-fees-prescription"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2014/cantonal-administrative-court-v-company-registration-fees-prescription"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1133-2013/appeal-on-cost-advance-deadline-extension-in-state-liability-action-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2013/appeal-on-cost-advance-deadline-extension-in-state-liability-action-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1133-2013/appeal-on-cost-advance-deadline-extension-in-state-liability-action-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1133-2013/appeal-on-cost-advance-deadline-extension-in-state-liability-action-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1133-2013/appeal-on-cost-advance-deadline-extension-in-state-liability-action-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2013/appeal-on-cost-advance-deadline-extension-in-state-liability-action-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1133-2012/taxpayer-appeal-regarding-fixed-penalty-amount-for-failure-to-file-tax-returns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2012/taxpayer-appeal-regarding-fixed-penalty-amount-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1133-2012/taxpayer-appeal-regarding-fixed-penalty-amount-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1133-2012/taxpayer-appeal-regarding-fixed-penalty-amount-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1133-2012/taxpayer-appeal-regarding-fixed-penalty-amount-for-failure-to-file-tax-returns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1133-2012/taxpayer-appeal-regarding-fixed-penalty-amount-for-failure-to-file-tax-returns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1132-2018/swiss-supreme-court-upholds-detention-pending-expulsion-to-guinea-over-preferred-portugal-return</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2018/swiss-supreme-court-upholds-detention-pending-expulsion-to-guinea-over-preferred-portugal-return"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1132-2018/swiss-supreme-court-upholds-detention-pending-expulsion-to-guinea-over-preferred-portugal-return"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1132-2018/swiss-supreme-court-upholds-detention-pending-expulsion-to-guinea-over-preferred-portugal-return"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1132-2018/swiss-supreme-court-upholds-detention-pending-expulsion-to-guinea-over-preferred-portugal-return"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2018/swiss-supreme-court-upholds-detention-pending-expulsion-to-guinea-over-preferred-portugal-return"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1132-2014/withdrawal-of-appeal-regarding-notary-s-side-employment-and-imposition-of-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2014/withdrawal-of-appeal-regarding-notary-s-side-employment-and-imposition-of-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1132-2014/withdrawal-of-appeal-regarding-notary-s-side-employment-and-imposition-of-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1132-2014/withdrawal-of-appeal-regarding-notary-s-side-employment-and-imposition-of-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1132-2014/withdrawal-of-appeal-regarding-notary-s-side-employment-and-imposition-of-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2014/withdrawal-of-appeal-regarding-notary-s-side-employment-and-imposition-of-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1132-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision-and-lack-of-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision-and-lack-of-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1132-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision-and-lack-of-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1132-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision-and-lack-of-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1132-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision-and-lack-of-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2013/dismissal-of-appeal-for-failure-to-submit-challenged-decision-and-lack-of-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1132-2012/medical-student-tuition-fee-challenge-and-denial-of-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2012/medical-student-tuition-fee-challenge-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1132-2012/medical-student-tuition-fee-challenge-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1132-2012/medical-student-tuition-fee-challenge-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1132-2012/medical-student-tuition-fee-challenge-and-denial-of-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1132-2012/medical-student-tuition-fee-challenge-and-denial-of-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1131-2018/taxpayer-appeal-inadmissible-due-to-insufficient-motivation-regarding-untimeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2018/taxpayer-appeal-inadmissible-due-to-insufficient-motivation-regarding-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1131-2018/taxpayer-appeal-inadmissible-due-to-insufficient-motivation-regarding-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1131-2018/taxpayer-appeal-inadmissible-due-to-insufficient-motivation-regarding-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1131-2018/taxpayer-appeal-inadmissible-due-to-insufficient-motivation-regarding-untimeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2018/taxpayer-appeal-inadmissible-due-to-insufficient-motivation-regarding-untimeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1131-2016/cantonal-tax-commission-vs-federal-supreme-court-on-commuting-expense-deduction-for-court-clerk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2016/cantonal-tax-commission-vs-federal-supreme-court-on-commuting-expense-deduction-for-court-clerk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1131-2016/cantonal-tax-commission-vs-federal-supreme-court-on-commuting-expense-deduction-for-court-clerk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1131-2016/cantonal-tax-commission-vs-federal-supreme-court-on-commuting-expense-deduction-for-court-clerk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1131-2016/cantonal-tax-commission-vs-federal-supreme-court-on-commuting-expense-deduction-for-court-clerk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2016/cantonal-tax-commission-vs-federal-supreme-court-on-commuting-expense-deduction-for-court-clerk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1131-2015/taxation-of-profit-from-sale-of-share-in-internet-platform-company-as-self-employment-income</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2015/taxation-of-profit-from-sale-of-share-in-internet-platform-company-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1131-2015/taxation-of-profit-from-sale-of-share-in-internet-platform-company-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1131-2015/taxation-of-profit-from-sale-of-share-in-internet-platform-company-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1131-2015/taxation-of-profit-from-sale-of-share-in-internet-platform-company-as-self-employment-income"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2015/taxation-of-profit-from-sale-of-share-in-internet-platform-company-as-self-employment-income"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1131-2014/property-owners-v-municipality-regarding-street-and-sewage-system-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2014/property-owners-v-municipality-regarding-street-and-sewage-system-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1131-2014/property-owners-v-municipality-regarding-street-and-sewage-system-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1131-2014/property-owners-v-municipality-regarding-street-and-sewage-system-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1131-2014/property-owners-v-municipality-regarding-street-and-sewage-system-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2014/property-owners-v-municipality-regarding-street-and-sewage-system-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1131-2013/waste-bag-procurement-tender-restriction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2013/waste-bag-procurement-tender-restriction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1131-2013/waste-bag-procurement-tender-restriction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1131-2013/waste-bag-procurement-tender-restriction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1131-2013/waste-bag-procurement-tender-restriction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1131-2013/waste-bag-procurement-tender-restriction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1130-2018/driving-instructor-v-legal-aid-denial-over-provisional-license-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2018/driving-instructor-v-legal-aid-denial-over-provisional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1130-2018/driving-instructor-v-legal-aid-denial-over-provisional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1130-2018/driving-instructor-v-legal-aid-denial-over-provisional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1130-2018/driving-instructor-v-legal-aid-denial-over-provisional-license-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2018/driving-instructor-v-legal-aid-denial-over-provisional-license-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1130-2016/student-exclusion-upheld-despite-procedural-challenges</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2016/student-exclusion-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1130-2016/student-exclusion-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1130-2016/student-exclusion-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1130-2016/student-exclusion-upheld-despite-procedural-challenges"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2016/student-exclusion-upheld-despite-procedural-challenges"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1130-2014/federal-supreme-court-upholds-expulsion-of-cameroonian-national-based-on-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2014/federal-supreme-court-upholds-expulsion-of-cameroonian-national-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1130-2014/federal-supreme-court-upholds-expulsion-of-cameroonian-national-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1130-2014/federal-supreme-court-upholds-expulsion-of-cameroonian-national-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1130-2014/federal-supreme-court-upholds-expulsion-of-cameroonian-national-based-on-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2014/federal-supreme-court-upholds-expulsion-of-cameroonian-national-based-on-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1130-2013/kosovo-national-s-procedural-stay-denial-upheld-despite-suicidal-tendencies-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2013/kosovo-national-s-procedural-stay-denial-upheld-despite-suicidal-tendencies-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1130-2013/kosovo-national-s-procedural-stay-denial-upheld-despite-suicidal-tendencies-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1130-2013/kosovo-national-s-procedural-stay-denial-upheld-despite-suicidal-tendencies-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1130-2013/kosovo-national-s-procedural-stay-denial-upheld-despite-suicidal-tendencies-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2013/kosovo-national-s-procedural-stay-denial-upheld-despite-suicidal-tendencies-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1130-2012/taxpayer-appeal-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2012/taxpayer-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1130-2012/taxpayer-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1130-2012/taxpayer-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1130-2012/taxpayer-appeal-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1130-2012/taxpayer-appeal-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2024/canton-mandate-for-electronic-legal-representation-upheld-against-economic-freedom-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2024/canton-mandate-for-electronic-legal-representation-upheld-against-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2024/canton-mandate-for-electronic-legal-representation-upheld-against-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2024/canton-mandate-for-electronic-legal-representation-upheld-against-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2024/canton-mandate-for-electronic-legal-representation-upheld-against-economic-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2024/canton-mandate-for-electronic-legal-representation-upheld-against-economic-freedom-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2023/swiss-supreme-court-upholds-deportation-of-sri-lankan-national-due-to-social-welfare-dependency-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2023/swiss-supreme-court-upholds-deportation-of-sri-lankan-national-due-to-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2023/swiss-supreme-court-upholds-deportation-of-sri-lankan-national-due-to-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2023/swiss-supreme-court-upholds-deportation-of-sri-lankan-national-due-to-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2023/swiss-supreme-court-upholds-deportation-of-sri-lankan-national-due-to-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2023/swiss-supreme-court-upholds-deportation-of-sri-lankan-national-due-to-social-welfare-dependency-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2022/revocation-of-residence-permit-following-divorce-and-unrelated-subsequent-marriage-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2022/revocation-of-residence-permit-following-divorce-and-unrelated-subsequent-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2022/revocation-of-residence-permit-following-divorce-and-unrelated-subsequent-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2022/revocation-of-residence-permit-following-divorce-and-unrelated-subsequent-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2022/revocation-of-residence-permit-following-divorce-and-unrelated-subsequent-marriage-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2022/revocation-of-residence-permit-following-divorce-and-unrelated-subsequent-marriage-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2021/owner-s-unauthorized-repairs-justify-insurer-s-discretion-in-damage-compensation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2021/owner-s-unauthorized-repairs-justify-insurer-s-discretion-in-damage-compensation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2021/owner-s-unauthorized-repairs-justify-insurer-s-discretion-in-damage-compensation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2021/owner-s-unauthorized-repairs-justify-insurer-s-discretion-in-damage-compensation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2021/owner-s-unauthorized-repairs-justify-insurer-s-discretion-in-damage-compensation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2021/owner-s-unauthorized-repairs-justify-insurer-s-discretion-in-damage-compensation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-drug-trafficker</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-drug-trafficker"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2020/federal-supreme-court-upholds-revocation-of-settlement-permit-for-convicted-drug-trafficker"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2019/student-appeal-against-failed-agility-exam-dismissed-in-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2019/student-appeal-against-failed-agility-exam-dismissed-in-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2019/student-appeal-against-failed-agility-exam-dismissed-in-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2019/student-appeal-against-failed-agility-exam-dismissed-in-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2019/student-appeal-against-failed-agility-exam-dismissed-in-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2019/student-appeal-against-failed-agility-exam-dismissed-in-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2018/tax-penalty-upheld-for-undisclosed-corporate-revenue-during-pending-investigation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2018/tax-penalty-upheld-for-undisclosed-corporate-revenue-during-pending-investigation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2018/tax-penalty-upheld-for-undisclosed-corporate-revenue-during-pending-investigation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2018/tax-penalty-upheld-for-undisclosed-corporate-revenue-during-pending-investigation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2018/tax-penalty-upheld-for-undisclosed-corporate-revenue-during-pending-investigation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2018/tax-penalty-upheld-for-undisclosed-corporate-revenue-during-pending-investigation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2017/venue-operator-and-ticketing-partner-antitrust-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2017/venue-operator-and-ticketing-partner-antitrust-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2017/venue-operator-and-ticketing-partner-antitrust-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2017/venue-operator-and-ticketing-partner-antitrust-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2017/venue-operator-and-ticketing-partner-antitrust-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2017/venue-operator-and-ticketing-partner-antitrust-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2016/swiss-federal-supreme-court-upholds-permit-revocation-for-undisclosed-child-and-suspected-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2016/swiss-federal-supreme-court-upholds-permit-revocation-for-undisclosed-child-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2016/swiss-federal-supreme-court-upholds-permit-revocation-for-undisclosed-child-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2016/swiss-federal-supreme-court-upholds-permit-revocation-for-undisclosed-child-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2016/swiss-federal-supreme-court-upholds-permit-revocation-for-undisclosed-child-and-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2016/swiss-federal-supreme-court-upholds-permit-revocation-for-undisclosed-child-and-suspected-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2015/revocation-of-residence-permit-for-convicted-foreign-national-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2015/revocation-of-residence-permit-for-convicted-foreign-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2015/revocation-of-residence-permit-for-convicted-foreign-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2015/revocation-of-residence-permit-for-convicted-foreign-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2015/revocation-of-residence-permit-for-convicted-foreign-national-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2015/revocation-of-residence-permit-for-convicted-foreign-national-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2013/kosovan-applicant-v-cantonal-authorities-residence-permit-denial-and-mootness-of-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2013/kosovan-applicant-v-cantonal-authorities-residence-permit-denial-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2013/kosovan-applicant-v-cantonal-authorities-residence-permit-denial-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2013/kosovan-applicant-v-cantonal-authorities-residence-permit-denial-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2013/kosovan-applicant-v-cantonal-authorities-residence-permit-denial-and-mootness-of-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2013/kosovan-applicant-v-cantonal-authorities-residence-permit-denial-and-mootness-of-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2012/landowners-challenge-retrospective-substance-tax-calculation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2012/landowners-challenge-retrospective-substance-tax-calculation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2012/landowners-challenge-retrospective-substance-tax-calculation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2012/landowners-challenge-retrospective-substance-tax-calculation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2012/landowners-challenge-retrospective-substance-tax-calculation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2012/landowners-challenge-retrospective-substance-tax-calculation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-extensive-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-extensive-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2011/federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-extensive-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2009/deportation-of-macedonian-national-with-hereditary-disease-upheld-despite-medical-concerns</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2009/deportation-of-macedonian-national-with-hereditary-disease-upheld-despite-medical-concerns"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2009/deportation-of-macedonian-national-with-hereditary-disease-upheld-despite-medical-concerns"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2009/deportation-of-macedonian-national-with-hereditary-disease-upheld-despite-medical-concerns"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2009/deportation-of-macedonian-national-with-hereditary-disease-upheld-despite-medical-concerns"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2009/deportation-of-macedonian-national-with-hereditary-disease-upheld-despite-medical-concerns"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2008/swiss-federal-supreme-court-upholds-enforcement-detention-of-non-cooperative-asylum-applicant</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2008/swiss-federal-supreme-court-upholds-enforcement-detention-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2008/swiss-federal-supreme-court-upholds-enforcement-detention-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2008/swiss-federal-supreme-court-upholds-enforcement-detention-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2008/swiss-federal-supreme-court-upholds-enforcement-detention-of-non-cooperative-asylum-applicant"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2008/swiss-federal-supreme-court-upholds-enforcement-detention-of-non-cooperative-asylum-applicant"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_113-2007/congolese-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2007/congolese-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_113-2007/congolese-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_113-2007/congolese-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_113-2007/congolese-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_113-2007/congolese-national-residence-permit-renewal-refusal-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1129-2018/taxpayer-tax-evasion-and-stock-options-compensation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2018/taxpayer-tax-evasion-and-stock-options-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1129-2018/taxpayer-tax-evasion-and-stock-options-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1129-2018/taxpayer-tax-evasion-and-stock-options-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1129-2018/taxpayer-tax-evasion-and-stock-options-compensation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2018/taxpayer-tax-evasion-and-stock-options-compensation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1129-2016/macedonian-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-narcotics-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2016/macedonian-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1129-2016/macedonian-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1129-2016/macedonian-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1129-2016/macedonian-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-narcotics-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2016/macedonian-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-severe-narcotics-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1129-2015/public-service-association-v-supervisory-authority-provisioning-for-restructuring-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2015/public-service-association-v-supervisory-authority-provisioning-for-restructuring-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1129-2015/public-service-association-v-supervisory-authority-provisioning-for-restructuring-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1129-2015/public-service-association-v-supervisory-authority-provisioning-for-restructuring-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1129-2015/public-service-association-v-supervisory-authority-provisioning-for-restructuring-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2015/public-service-association-v-supervisory-authority-provisioning-for-restructuring-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1129-2014/father-s-deferred-family-reunification-for-son-denied-due-to-untimely-application-and-lack-of-major-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2014/father-s-deferred-family-reunification-for-son-denied-due-to-untimely-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1129-2014/father-s-deferred-family-reunification-for-son-denied-due-to-untimely-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1129-2014/father-s-deferred-family-reunification-for-son-denied-due-to-untimely-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1129-2014/father-s-deferred-family-reunification-for-son-denied-due-to-untimely-application-and-lack-of-major-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2014/father-s-deferred-family-reunification-for-son-denied-due-to-untimely-application-and-lack-of-major-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1129-2013/senegalese-national-v-residence-permit-extension-denial-over-marital-hardship-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2013/senegalese-national-v-residence-permit-extension-denial-over-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1129-2013/senegalese-national-v-residence-permit-extension-denial-over-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1129-2013/senegalese-national-v-residence-permit-extension-denial-over-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1129-2013/senegalese-national-v-residence-permit-extension-denial-over-marital-hardship-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2013/senegalese-national-v-residence-permit-extension-denial-over-marital-hardship-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1129-2012/taxpayer-appeal-incorrect-interest-calculation-on-tax-credit-refund</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2012/taxpayer-appeal-incorrect-interest-calculation-on-tax-credit-refund"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1129-2012/taxpayer-appeal-incorrect-interest-calculation-on-tax-credit-refund"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1129-2012/taxpayer-appeal-incorrect-interest-calculation-on-tax-credit-refund"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1129-2012/taxpayer-appeal-incorrect-interest-calculation-on-tax-credit-refund"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1129-2012/taxpayer-appeal-incorrect-interest-calculation-on-tax-credit-refund"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1128-2018/refusal-to-renew-residence-permit-based-on-criminal-record-and-lack-of-family-ties-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2018/refusal-to-renew-residence-permit-based-on-criminal-record-and-lack-of-family-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1128-2018/refusal-to-renew-residence-permit-based-on-criminal-record-and-lack-of-family-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1128-2018/refusal-to-renew-residence-permit-based-on-criminal-record-and-lack-of-family-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1128-2018/refusal-to-renew-residence-permit-based-on-criminal-record-and-lack-of-family-ties-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2018/refusal-to-renew-residence-permit-based-on-criminal-record-and-lack-of-family-ties-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1128-2016/shareholder-withholding-tax-liability-upheld-due-to-insufficient-appeal-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2016/shareholder-withholding-tax-liability-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1128-2016/shareholder-withholding-tax-liability-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1128-2016/shareholder-withholding-tax-liability-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1128-2016/shareholder-withholding-tax-liability-upheld-due-to-insufficient-appeal-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2016/shareholder-withholding-tax-liability-upheld-due-to-insufficient-appeal-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1128-2015/taxation-of-resident-spouse-of-non-resident-partner-based-on-shared-household-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2015/taxation-of-resident-spouse-of-non-resident-partner-based-on-shared-household-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1128-2015/taxation-of-resident-spouse-of-non-resident-partner-based-on-shared-household-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1128-2015/taxation-of-resident-spouse-of-non-resident-partner-based-on-shared-household-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1128-2015/taxation-of-resident-spouse-of-non-resident-partner-based-on-shared-household-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2015/taxation-of-resident-spouse-of-non-resident-partner-based-on-shared-household-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1128-2014/imadmissibility-of-appeal-regarding-revocation-of-eu-efta-settlement-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2014/imadmissibility-of-appeal-regarding-revocation-of-eu-efta-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1128-2014/imadmissibility-of-appeal-regarding-revocation-of-eu-efta-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1128-2014/imadmissibility-of-appeal-regarding-revocation-of-eu-efta-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1128-2014/imadmissibility-of-appeal-regarding-revocation-of-eu-efta-settlement-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2014/imadmissibility-of-appeal-regarding-revocation-of-eu-efta-settlement-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1128-2013/algerian-national-residency-permit-non-renewal-upheld-due-to-lack-of-genuine-marital-community</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2013/algerian-national-residency-permit-non-renewal-upheld-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1128-2013/algerian-national-residency-permit-non-renewal-upheld-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1128-2013/algerian-national-residency-permit-non-renewal-upheld-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1128-2013/algerian-national-residency-permit-non-renewal-upheld-due-to-lack-of-genuine-marital-community"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2013/algerian-national-residency-permit-non-renewal-upheld-due-to-lack-of-genuine-marital-community"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1128-2012/bosnian-national-v-switzerland-criminality-outweighs-family-ties-in-residence-permit-renewal-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2012/bosnian-national-v-switzerland-criminality-outweighs-family-ties-in-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1128-2012/bosnian-national-v-switzerland-criminality-outweighs-family-ties-in-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1128-2012/bosnian-national-v-switzerland-criminality-outweighs-family-ties-in-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1128-2012/bosnian-national-v-switzerland-criminality-outweighs-family-ties-in-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1128-2012/bosnian-national-v-switzerland-criminality-outweighs-family-ties-in-residence-permit-renewal-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1127-2018/foreign-purchasing-company-v-swiss-customs-ezv-on-compensation-interest-for-wrongly-levied-import-taxes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2018/foreign-purchasing-company-v-swiss-customs-ezv-on-compensation-interest-for-wrongly-levied-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1127-2018/foreign-purchasing-company-v-swiss-customs-ezv-on-compensation-interest-for-wrongly-levied-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1127-2018/foreign-purchasing-company-v-swiss-customs-ezv-on-compensation-interest-for-wrongly-levied-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1127-2018/foreign-purchasing-company-v-swiss-customs-ezv-on-compensation-interest-for-wrongly-levied-import-taxes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2018/foreign-purchasing-company-v-swiss-customs-ezv-on-compensation-interest-for-wrongly-levied-import-taxes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1127-2016/swiss-federal-supreme-court-ruling-on-goms-tourist-tax-for-second-homes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2016/swiss-federal-supreme-court-ruling-on-goms-tourist-tax-for-second-homes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1127-2016/swiss-federal-supreme-court-ruling-on-goms-tourist-tax-for-second-homes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1127-2016/swiss-federal-supreme-court-ruling-on-goms-tourist-tax-for-second-homes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1127-2016/swiss-federal-supreme-court-ruling-on-goms-tourist-tax-for-second-homes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2016/swiss-federal-supreme-court-ruling-on-goms-tourist-tax-for-second-homes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1127-2015/korean-tax-information-request-vs-swiss-federal-tax-administration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2015/korean-tax-information-request-vs-swiss-federal-tax-administration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1127-2015/korean-tax-information-request-vs-swiss-federal-tax-administration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1127-2015/korean-tax-information-request-vs-swiss-federal-tax-administration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1127-2015/korean-tax-information-request-vs-swiss-federal-tax-administration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2015/korean-tax-information-request-vs-swiss-federal-tax-administration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1127-2014/pakistani-national-challenging-non-renewal-of-residence-permit-after-marriage-breakdown</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2014/pakistani-national-challenging-non-renewal-of-residence-permit-after-marriage-breakdown"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1127-2014/pakistani-national-challenging-non-renewal-of-residence-permit-after-marriage-breakdown"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1127-2014/pakistani-national-challenging-non-renewal-of-residence-permit-after-marriage-breakdown"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1127-2014/pakistani-national-challenging-non-renewal-of-residence-permit-after-marriage-breakdown"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2014/pakistani-national-challenging-non-renewal-of-residence-permit-after-marriage-breakdown"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1127-2013/attorney-client-privilege-waiver-for-fee-enforcement-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2013/attorney-client-privilege-waiver-for-fee-enforcement-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1127-2013/attorney-client-privilege-waiver-for-fee-enforcement-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1127-2013/attorney-client-privilege-waiver-for-fee-enforcement-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1127-2013/attorney-client-privilege-waiver-for-fee-enforcement-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2013/attorney-client-privilege-waiver-for-fee-enforcement-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1127-2012/federal-supreme-court-dismisses-appeal-against-refusal-to-renew-residence-permit-due-to-non-payment-of-litigation-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2012/federal-supreme-court-dismisses-appeal-against-refusal-to-renew-residence-permit-due-to-non-payment-of-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1127-2012/federal-supreme-court-dismisses-appeal-against-refusal-to-renew-residence-permit-due-to-non-payment-of-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1127-2012/federal-supreme-court-dismisses-appeal-against-refusal-to-renew-residence-permit-due-to-non-payment-of-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1127-2012/federal-supreme-court-dismisses-appeal-against-refusal-to-renew-residence-permit-due-to-non-payment-of-litigation-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1127-2012/federal-supreme-court-dismisses-appeal-against-refusal-to-renew-residence-permit-due-to-non-payment-of-litigation-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1126-2018/sauna-business-employment-classification-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2018/sauna-business-employment-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1126-2018/sauna-business-employment-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1126-2018/sauna-business-employment-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1126-2018/sauna-business-employment-classification-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2018/sauna-business-employment-classification-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1126-2015/cape-verde-national-v-switzerland-criminal-record-justifies-refusal-of-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2015/cape-verde-national-v-switzerland-criminal-record-justifies-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1126-2015/cape-verde-national-v-switzerland-criminal-record-justifies-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1126-2015/cape-verde-national-v-switzerland-criminal-record-justifies-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1126-2015/cape-verde-national-v-switzerland-criminal-record-justifies-refusal-of-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2015/cape-verde-national-v-switzerland-criminal-record-justifies-refusal-of-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1126-2014/foreign-national-residence-permit-revocation-appeal-dismissed-due-to-untimely-argument-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2014/foreign-national-residence-permit-revocation-appeal-dismissed-due-to-untimely-argument-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1126-2014/foreign-national-residence-permit-revocation-appeal-dismissed-due-to-untimely-argument-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1126-2014/foreign-national-residence-permit-revocation-appeal-dismissed-due-to-untimely-argument-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1126-2014/foreign-national-residence-permit-revocation-appeal-dismissed-due-to-untimely-argument-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2014/foreign-national-residence-permit-revocation-appeal-dismissed-due-to-untimely-argument-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1126-2013/taxpayer-v-state-tax-administration-regarding-service-of-administrative-acts-and-timeliness-of-objections</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2013/taxpayer-v-state-tax-administration-regarding-service-of-administrative-acts-and-timeliness-of-objections"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1126-2013/taxpayer-v-state-tax-administration-regarding-service-of-administrative-acts-and-timeliness-of-objections"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1126-2013/taxpayer-v-state-tax-administration-regarding-service-of-administrative-acts-and-timeliness-of-objections"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1126-2013/taxpayer-v-state-tax-administration-regarding-service-of-administrative-acts-and-timeliness-of-objections"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2013/taxpayer-v-state-tax-administration-regarding-service-of-administrative-acts-and-timeliness-of-objections"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1126-2012/gas-station-llc-denied-family-business-status-for-sunday-work-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2012/gas-station-llc-denied-family-business-status-for-sunday-work-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1126-2012/gas-station-llc-denied-family-business-status-for-sunday-work-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1126-2012/gas-station-llc-denied-family-business-status-for-sunday-work-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1126-2012/gas-station-llc-denied-family-business-status-for-sunday-work-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1126-2012/gas-station-llc-denied-family-business-status-for-sunday-work-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1125-2018/togolese-national-v-switzerland-refusal-to-renew-residence-permit-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2018/togolese-national-v-switzerland-refusal-to-renew-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1125-2018/togolese-national-v-switzerland-refusal-to-renew-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1125-2018/togolese-national-v-switzerland-refusal-to-renew-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1125-2018/togolese-national-v-switzerland-refusal-to-renew-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2018/togolese-national-v-switzerland-refusal-to-renew-residence-permit-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1125-2015/ugandan-national-denied-residence-permit-renewal-after-divorce-due-to-insufficient-proof-of-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2015/ugandan-national-denied-residence-permit-renewal-after-divorce-due-to-insufficient-proof-of-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1125-2015/ugandan-national-denied-residence-permit-renewal-after-divorce-due-to-insufficient-proof-of-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1125-2015/ugandan-national-denied-residence-permit-renewal-after-divorce-due-to-insufficient-proof-of-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1125-2015/ugandan-national-denied-residence-permit-renewal-after-divorce-due-to-insufficient-proof-of-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2015/ugandan-national-denied-residence-permit-renewal-after-divorce-due-to-insufficient-proof-of-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1125-2014/non-renewal-of-residence-permit-and-refusal-of-settlement-permit-after-divorce-family-life-and-hardship-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2014/non-renewal-of-residence-permit-and-refusal-of-settlement-permit-after-divorce-family-life-and-hardship-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1125-2014/non-renewal-of-residence-permit-and-refusal-of-settlement-permit-after-divorce-family-life-and-hardship-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1125-2014/non-renewal-of-residence-permit-and-refusal-of-settlement-permit-after-divorce-family-life-and-hardship-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1125-2014/non-renewal-of-residence-permit-and-refusal-of-settlement-permit-after-divorce-family-life-and-hardship-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2014/non-renewal-of-residence-permit-and-refusal-of-settlement-permit-after-divorce-family-life-and-hardship-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1125-2013/bakom-v-newspaper-publisher-reduced-postage-rates-for-subscribed-copies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2013/bakom-v-newspaper-publisher-reduced-postage-rates-for-subscribed-copies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1125-2013/bakom-v-newspaper-publisher-reduced-postage-rates-for-subscribed-copies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1125-2013/bakom-v-newspaper-publisher-reduced-postage-rates-for-subscribed-copies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1125-2013/bakom-v-newspaper-publisher-reduced-postage-rates-for-subscribed-copies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2013/bakom-v-newspaper-publisher-reduced-postage-rates-for-subscribed-copies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1125-2012/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-persistent-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2012/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1125-2012/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1125-2012/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1125-2012/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-persistent-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1125-2012/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-persistent-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1124-2018/taxpayer-procedural-violations-fine-appeal-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2018/taxpayer-procedural-violations-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1124-2018/taxpayer-procedural-violations-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1124-2018/taxpayer-procedural-violations-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1124-2018/taxpayer-procedural-violations-fine-appeal-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2018/taxpayer-procedural-violations-fine-appeal-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1124-2015/cantonal-fallow-commission-rent-reduction-and-challenges-to-impartiality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2015/cantonal-fallow-commission-rent-reduction-and-challenges-to-impartiality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1124-2015/cantonal-fallow-commission-rent-reduction-and-challenges-to-impartiality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1124-2015/cantonal-fallow-commission-rent-reduction-and-challenges-to-impartiality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1124-2015/cantonal-fallow-commission-rent-reduction-and-challenges-to-impartiality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2015/cantonal-fallow-commission-rent-reduction-and-challenges-to-impartiality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1124-2014/federal-supreme-court-dismisses-appeal-regarding-delayed-decision-on-foreigner-s-passport-application</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2014/federal-supreme-court-dismisses-appeal-regarding-delayed-decision-on-foreigner-s-passport-application"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1124-2014/federal-supreme-court-dismisses-appeal-regarding-delayed-decision-on-foreigner-s-passport-application"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1124-2014/federal-supreme-court-dismisses-appeal-regarding-delayed-decision-on-foreigner-s-passport-application"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1124-2014/federal-supreme-court-dismisses-appeal-regarding-delayed-decision-on-foreigner-s-passport-application"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2014/federal-supreme-court-dismisses-appeal-regarding-delayed-decision-on-foreigner-s-passport-application"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1124-2013/recusal-denial-due-to-judge-s-prior-involvement-in-similar-cases</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2013/recusal-denial-due-to-judge-s-prior-involvement-in-similar-cases"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1124-2013/recusal-denial-due-to-judge-s-prior-involvement-in-similar-cases"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1124-2013/recusal-denial-due-to-judge-s-prior-involvement-in-similar-cases"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1124-2013/recusal-denial-due-to-judge-s-prior-involvement-in-similar-cases"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2013/recusal-denial-due-to-judge-s-prior-involvement-in-similar-cases"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1124-2012/croatian-national-s-residency-permit-renewal-and-debt-reduction-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2012/croatian-national-s-residency-permit-renewal-and-debt-reduction-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1124-2012/croatian-national-s-residency-permit-renewal-and-debt-reduction-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1124-2012/croatian-national-s-residency-permit-renewal-and-debt-reduction-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1124-2012/croatian-national-s-residency-permit-renewal-and-debt-reduction-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1124-2012/croatian-national-s-residency-permit-renewal-and-debt-reduction-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1123-2018/taxpayers-challenge-to-property-valuation-on-grounds-of-incorrect-details-upheld-by-binding-preliminary-assessment-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2018/taxpayers-challenge-to-property-valuation-on-grounds-of-incorrect-details-upheld-by-binding-preliminary-assessment-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1123-2018/taxpayers-challenge-to-property-valuation-on-grounds-of-incorrect-details-upheld-by-binding-preliminary-assessment-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1123-2018/taxpayers-challenge-to-property-valuation-on-grounds-of-incorrect-details-upheld-by-binding-preliminary-assessment-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1123-2018/taxpayers-challenge-to-property-valuation-on-grounds-of-incorrect-details-upheld-by-binding-preliminary-assessment-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2018/taxpayers-challenge-to-property-valuation-on-grounds-of-incorrect-details-upheld-by-binding-preliminary-assessment-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1123-2015/sham-marriage-leading-to-revocation-of-residency-permits-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2015/sham-marriage-leading-to-revocation-of-residency-permits-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1123-2015/sham-marriage-leading-to-revocation-of-residency-permits-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1123-2015/sham-marriage-leading-to-revocation-of-residency-permits-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1123-2015/sham-marriage-leading-to-revocation-of-residency-permits-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2015/sham-marriage-leading-to-revocation-of-residency-permits-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1123-2014/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-post-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2014/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1123-2014/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1123-2014/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1123-2014/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-post-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2014/swiss-federal-supreme-court-upholds-denial-of-residence-permit-renewal-post-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1123-2013/school-board-appeal-on-student-transfer-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2013/school-board-appeal-on-student-transfer-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1123-2013/school-board-appeal-on-student-transfer-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1123-2013/school-board-appeal-on-student-transfer-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1123-2013/school-board-appeal-on-student-transfer-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2013/school-board-appeal-on-student-transfer-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1123-2012/annulment-of-naturalization-and-denial-of-residence-based-on-failed-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2012/annulment-of-naturalization-and-denial-of-residence-based-on-failed-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1123-2012/annulment-of-naturalization-and-denial-of-residence-based-on-failed-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1123-2012/annulment-of-naturalization-and-denial-of-residence-based-on-failed-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1123-2012/annulment-of-naturalization-and-denial-of-residence-based-on-failed-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1123-2012/annulment-of-naturalization-and-denial-of-residence-based-on-failed-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1122-2018/student-appeal-against-failing-grade-dismissed-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2018/student-appeal-against-failing-grade-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1122-2018/student-appeal-against-failing-grade-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1122-2018/student-appeal-against-failing-grade-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1122-2018/student-appeal-against-failing-grade-dismissed-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2018/student-appeal-against-failing-grade-dismissed-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1122-2015/revocation-of-settlement-permit-due-to-loss-of-worker-status-and-social-assistance-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2015/revocation-of-settlement-permit-due-to-loss-of-worker-status-and-social-assistance-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1122-2015/revocation-of-settlement-permit-due-to-loss-of-worker-status-and-social-assistance-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1122-2015/revocation-of-settlement-permit-due-to-loss-of-worker-status-and-social-assistance-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1122-2015/revocation-of-settlement-permit-due-to-loss-of-worker-status-and-social-assistance-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2015/revocation-of-settlement-permit-due-to-loss-of-worker-status-and-social-assistance-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1122-2014/appeal-regarding-denial-of-legal-aid-for-failed-residence-permit-recourse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2014/appeal-regarding-denial-of-legal-aid-for-failed-residence-permit-recourse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1122-2014/appeal-regarding-denial-of-legal-aid-for-failed-residence-permit-recourse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1122-2014/appeal-regarding-denial-of-legal-aid-for-failed-residence-permit-recourse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1122-2014/appeal-regarding-denial-of-legal-aid-for-failed-residence-permit-recourse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2014/appeal-regarding-denial-of-legal-aid-for-failed-residence-permit-recourse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1122-2013/serbian-national-v-canton-of-zurich-residence-permit-non-renewal-due-to-marital-separation-and-insufficient-grounds-for-continued-stay</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2013/serbian-national-v-canton-of-zurich-residence-permit-non-renewal-due-to-marital-separation-and-insufficient-grounds-for-continued-stay"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1122-2013/serbian-national-v-canton-of-zurich-residence-permit-non-renewal-due-to-marital-separation-and-insufficient-grounds-for-continued-stay"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1122-2013/serbian-national-v-canton-of-zurich-residence-permit-non-renewal-due-to-marital-separation-and-insufficient-grounds-for-continued-stay"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1122-2013/serbian-national-v-canton-of-zurich-residence-permit-non-renewal-due-to-marital-separation-and-insufficient-grounds-for-continued-stay"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2013/serbian-national-v-canton-of-zurich-residence-permit-non-renewal-due-to-marital-separation-and-insufficient-grounds-for-continued-stay"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1122-2012/german-national-s-residence-permit-appeal-dismissed-for-untimeliness-and-formal-insufficiency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2012/german-national-s-residence-permit-appeal-dismissed-for-untimeliness-and-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1122-2012/german-national-s-residence-permit-appeal-dismissed-for-untimeliness-and-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1122-2012/german-national-s-residence-permit-appeal-dismissed-for-untimeliness-and-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1122-2012/german-national-s-residence-permit-appeal-dismissed-for-untimeliness-and-formal-insufficiency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1122-2012/german-national-s-residence-permit-appeal-dismissed-for-untimeliness-and-formal-insufficiency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1121-2018/kosovo-national-permit-revocation-overturned-due-to-proportionality-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1121-2018/kosovo-national-permit-revocation-overturned-due-to-proportionality-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1121-2018/kosovo-national-permit-revocation-overturned-due-to-proportionality-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1121-2018/kosovo-national-permit-revocation-overturned-due-to-proportionality-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1121-2018/kosovo-national-permit-revocation-overturned-due-to-proportionality-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1121-2018/kosovo-national-permit-revocation-overturned-due-to-proportionality-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1121-2015/tax-appeal-inadmissible-due-to-untimely-filing-and-lack-of-legal-motivation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1121-2015/tax-appeal-inadmissible-due-to-untimely-filing-and-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1121-2015/tax-appeal-inadmissible-due-to-untimely-filing-and-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1121-2015/tax-appeal-inadmissible-due-to-untimely-filing-and-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1121-2015/tax-appeal-inadmissible-due-to-untimely-filing-and-lack-of-legal-motivation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1121-2015/tax-appeal-inadmissible-due-to-untimely-filing-and-lack-of-legal-motivation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1121-2013/appeal-rejected-for-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1121-2013/appeal-rejected-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1121-2013/appeal-rejected-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1121-2013/appeal-rejected-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1121-2013/appeal-rejected-for-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1121-2013/appeal-rejected-for-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1120-2018/residence-permit-revocation-and-inadmissible-re-examination-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2018/residence-permit-revocation-and-inadmissible-re-examination-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1120-2018/residence-permit-revocation-and-inadmissible-re-examination-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1120-2018/residence-permit-revocation-and-inadmissible-re-examination-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1120-2018/residence-permit-revocation-and-inadmissible-re-examination-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2018/residence-permit-revocation-and-inadmissible-re-examination-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1120-2015/tax-association-vat-method-change-retroactivity-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2015/tax-association-vat-method-change-retroactivity-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1120-2015/tax-association-vat-method-change-retroactivity-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1120-2015/tax-association-vat-method-change-retroactivity-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1120-2015/tax-association-vat-method-change-retroactivity-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2015/tax-association-vat-method-change-retroactivity-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1120-2014/tax-liability-for-sole-proprietorship-income-and-assets-upon-spousal-death-and-inheritance-division</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2014/tax-liability-for-sole-proprietorship-income-and-assets-upon-spousal-death-and-inheritance-division"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1120-2014/tax-liability-for-sole-proprietorship-income-and-assets-upon-spousal-death-and-inheritance-division"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1120-2014/tax-liability-for-sole-proprietorship-income-and-assets-upon-spousal-death-and-inheritance-division"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1120-2014/tax-liability-for-sole-proprietorship-income-and-assets-upon-spousal-death-and-inheritance-division"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2014/tax-liability-for-sole-proprietorship-income-and-assets-upon-spousal-death-and-inheritance-division"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1120-2013/swiss-foundation-vat-liability-on-foreign-university-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2013/swiss-foundation-vat-liability-on-foreign-university-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1120-2013/swiss-foundation-vat-liability-on-foreign-university-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1120-2013/swiss-foundation-vat-liability-on-foreign-university-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1120-2013/swiss-foundation-vat-liability-on-foreign-university-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2013/swiss-foundation-vat-liability-on-foreign-university-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1120-2012/corporation-s-charitable-donation-deduction-and-right-to-be-heard-in-witness-testimony</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2012/corporation-s-charitable-donation-deduction-and-right-to-be-heard-in-witness-testimony"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1120-2012/corporation-s-charitable-donation-deduction-and-right-to-be-heard-in-witness-testimony"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1120-2012/corporation-s-charitable-donation-deduction-and-right-to-be-heard-in-witness-testimony"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1120-2012/corporation-s-charitable-donation-deduction-and-right-to-be-heard-in-witness-testimony"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1120-2012/corporation-s-charitable-donation-deduction-and-right-to-be-heard-in-witness-testimony"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2025/north-macedonian-national-v-switzerland-revocation-of-residence-permit-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2025/north-macedonian-national-v-switzerland-revocation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2025/north-macedonian-national-v-switzerland-revocation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2025/north-macedonian-national-v-switzerland-revocation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2025/north-macedonian-national-v-switzerland-revocation-of-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2025/north-macedonian-national-v-switzerland-revocation-of-residence-permit-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2024/german-national-v-swiss-state-secretariat-for-migration-asylum-appeal-jurisdiction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2024/german-national-v-swiss-state-secretariat-for-migration-asylum-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2024/german-national-v-swiss-state-secretariat-for-migration-asylum-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2024/german-national-v-swiss-state-secretariat-for-migration-asylum-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2024/german-national-v-swiss-state-secretariat-for-migration-asylum-appeal-jurisdiction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2024/german-national-v-swiss-state-secretariat-for-migration-asylum-appeal-jurisdiction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2023/foreign-national-s-residence-permit-denied-despite-marriage-to-swiss-citizen-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2023/foreign-national-s-residence-permit-denied-despite-marriage-to-swiss-citizen-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2023/foreign-national-s-residence-permit-denied-despite-marriage-to-swiss-citizen-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2023/foreign-national-s-residence-permit-denied-despite-marriage-to-swiss-citizen-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2023/foreign-national-s-residence-permit-denied-despite-marriage-to-swiss-citizen-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2023/foreign-national-s-residence-permit-denied-despite-marriage-to-swiss-citizen-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2022/proprietor-fined-for-failure-to-adhere-to-sectoral-minimum-wage-regulations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2022/proprietor-fined-for-failure-to-adhere-to-sectoral-minimum-wage-regulations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2022/proprietor-fined-for-failure-to-adhere-to-sectoral-minimum-wage-regulations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2022/proprietor-fined-for-failure-to-adhere-to-sectoral-minimum-wage-regulations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2022/proprietor-fined-for-failure-to-adhere-to-sectoral-minimum-wage-regulations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2022/proprietor-fined-for-failure-to-adhere-to-sectoral-minimum-wage-regulations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2021/swiss-public-broadcasting-vs-objectivity-in-whistleblower-documentary</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2021/swiss-public-broadcasting-vs-objectivity-in-whistleblower-documentary"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2021/swiss-public-broadcasting-vs-objectivity-in-whistleblower-documentary"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2021/swiss-public-broadcasting-vs-objectivity-in-whistleblower-documentary"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2021/swiss-public-broadcasting-vs-objectivity-in-whistleblower-documentary"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2021/swiss-public-broadcasting-vs-objectivity-in-whistleblower-documentary"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2020/kosovo-national-v-switzerland-denial-of-residency-based-on-short-term-marriage-and-insufficient-personal-hardship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2020/kosovo-national-v-switzerland-denial-of-residency-based-on-short-term-marriage-and-insufficient-personal-hardship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2020/kosovo-national-v-switzerland-denial-of-residency-based-on-short-term-marriage-and-insufficient-personal-hardship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2020/kosovo-national-v-switzerland-denial-of-residency-based-on-short-term-marriage-and-insufficient-personal-hardship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2020/kosovo-national-v-switzerland-denial-of-residency-based-on-short-term-marriage-and-insufficient-personal-hardship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2020/kosovo-national-v-switzerland-denial-of-residency-based-on-short-term-marriage-and-insufficient-personal-hardship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2019/kosovar-national-residence-permit-revoked-due-to-marriage-of-convenience-and-false-declarations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2019/kosovar-national-residence-permit-revoked-due-to-marriage-of-convenience-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2019/kosovar-national-residence-permit-revoked-due-to-marriage-of-convenience-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2019/kosovar-national-residence-permit-revoked-due-to-marriage-of-convenience-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2019/kosovar-national-residence-permit-revoked-due-to-marriage-of-convenience-and-false-declarations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2019/kosovar-national-residence-permit-revoked-due-to-marriage-of-convenience-and-false-declarations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2018/appeal-inadmissible-due-to-untimely-filing-of-posted-worker-salary-infraction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2018/appeal-inadmissible-due-to-untimely-filing-of-posted-worker-salary-infraction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2018/appeal-inadmissible-due-to-untimely-filing-of-posted-worker-salary-infraction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2018/appeal-inadmissible-due-to-untimely-filing-of-posted-worker-salary-infraction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2018/appeal-inadmissible-due-to-untimely-filing-of-posted-worker-salary-infraction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2018/appeal-inadmissible-due-to-untimely-filing-of-posted-worker-salary-infraction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2017/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-for-italian-citizen-due-to-repeated-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2017/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-for-italian-citizen-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2017/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-for-italian-citizen-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2017/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-for-italian-citizen-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2017/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-for-italian-citizen-due-to-repeated-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2017/swiss-federal-supreme-court-upholds-revocation-of-permanent-residency-for-italian-citizen-due-to-repeated-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2016/afghan-national-s-detention-and-right-to-free-legal-counsel-in-deportation-proceedings</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2016/afghan-national-s-detention-and-right-to-free-legal-counsel-in-deportation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2016/afghan-national-s-detention-and-right-to-free-legal-counsel-in-deportation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2016/afghan-national-s-detention-and-right-to-free-legal-counsel-in-deportation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2016/afghan-national-s-detention-and-right-to-free-legal-counsel-in-deportation-proceedings"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2016/afghan-national-s-detention-and-right-to-free-legal-counsel-in-deportation-proceedings"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2015/federal-supreme-court-upholds-foundation-s-full-access-to-tax-assistance-documentation-against-fta-redaction-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2015/federal-supreme-court-upholds-foundation-s-full-access-to-tax-assistance-documentation-against-fta-redaction-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2015/federal-supreme-court-upholds-foundation-s-full-access-to-tax-assistance-documentation-against-fta-redaction-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2015/federal-supreme-court-upholds-foundation-s-full-access-to-tax-assistance-documentation-against-fta-redaction-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2015/federal-supreme-court-upholds-foundation-s-full-access-to-tax-assistance-documentation-against-fta-redaction-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2015/federal-supreme-court-upholds-foundation-s-full-access-to-tax-assistance-documentation-against-fta-redaction-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2014/lawyers-flat-rate-expense-deductions-and-burden-of-proof</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2014/lawyers-flat-rate-expense-deductions-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2014/lawyers-flat-rate-expense-deductions-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2014/lawyers-flat-rate-expense-deductions-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2014/lawyers-flat-rate-expense-deductions-and-burden-of-proof"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2014/lawyers-flat-rate-expense-deductions-and-burden-of-proof"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2013/appeal-against-extension-of-deportation-detention-for-chinese-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2013/appeal-against-extension-of-deportation-detention-for-chinese-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2013/appeal-against-extension-of-deportation-detention-for-chinese-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2013/appeal-against-extension-of-deportation-detention-for-chinese-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2013/appeal-against-extension-of-deportation-detention-for-chinese-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2013/appeal-against-extension-of-deportation-detention-for-chinese-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2012/ethiopian-national-deportation-upheld-despite-marriage-to-swiss-citizen</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2012/ethiopian-national-deportation-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2012/ethiopian-national-deportation-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2012/ethiopian-national-deportation-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2012/ethiopian-national-deportation-upheld-despite-marriage-to-swiss-citizen"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2012/ethiopian-national-deportation-upheld-despite-marriage-to-swiss-citizen"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2011/bankruptcy-estate-appeal-rights-regarding-asset-removal-order</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2011/bankruptcy-estate-appeal-rights-regarding-asset-removal-order"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2011/bankruptcy-estate-appeal-rights-regarding-asset-removal-order"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2011/bankruptcy-estate-appeal-rights-regarding-asset-removal-order"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2011/bankruptcy-estate-appeal-rights-regarding-asset-removal-order"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2011/bankruptcy-estate-appeal-rights-regarding-asset-removal-order"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2010/swiss-importer-fraudulently-obtains-reduced-customs-tariffs-on-cut-flowers</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2010/swiss-importer-fraudulently-obtains-reduced-customs-tariffs-on-cut-flowers"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2010/swiss-importer-fraudulently-obtains-reduced-customs-tariffs-on-cut-flowers"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2010/swiss-importer-fraudulently-obtains-reduced-customs-tariffs-on-cut-flowers"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2010/swiss-importer-fraudulently-obtains-reduced-customs-tariffs-on-cut-flowers"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2010/swiss-importer-fraudulently-obtains-reduced-customs-tariffs-on-cut-flowers"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2009/tunisian-national-v-switzerland-article-8-echr-and-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2009/tunisian-national-v-switzerland-article-8-echr-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2009/tunisian-national-v-switzerland-article-8-echr-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2009/tunisian-national-v-switzerland-article-8-echr-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2009/tunisian-national-v-switzerland-article-8-echr-and-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2009/tunisian-national-v-switzerland-article-8-echr-and-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2008/lawyer-challenges-ticino-legal-aid-tariffs-appeal-withdrawn-after-transitional-provision-issued</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2008/lawyer-challenges-ticino-legal-aid-tariffs-appeal-withdrawn-after-transitional-provision-issued"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2008/lawyer-challenges-ticino-legal-aid-tariffs-appeal-withdrawn-after-transitional-provision-issued"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2008/lawyer-challenges-ticino-legal-aid-tariffs-appeal-withdrawn-after-transitional-provision-issued"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2008/lawyer-challenges-ticino-legal-aid-tariffs-appeal-withdrawn-after-transitional-provision-issued"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2008/lawyer-challenges-ticino-legal-aid-tariffs-appeal-withdrawn-after-transitional-provision-issued"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_112-2007/zurich-v-aargau-tax-domicile-dispute-double-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2007/zurich-v-aargau-tax-domicile-dispute-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_112-2007/zurich-v-aargau-tax-domicile-dispute-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_112-2007/zurich-v-aargau-tax-domicile-dispute-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_112-2007/zurich-v-aargau-tax-domicile-dispute-double-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_112-2007/zurich-v-aargau-tax-domicile-dispute-double-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1119-2018/claim-dismissed-for-failure-to-meet-pecuniary-value-and-substantive-justification-requirements-in-state-liability-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2018/claim-dismissed-for-failure-to-meet-pecuniary-value-and-substantive-justification-requirements-in-state-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1119-2018/claim-dismissed-for-failure-to-meet-pecuniary-value-and-substantive-justification-requirements-in-state-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1119-2018/claim-dismissed-for-failure-to-meet-pecuniary-value-and-substantive-justification-requirements-in-state-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1119-2018/claim-dismissed-for-failure-to-meet-pecuniary-value-and-substantive-justification-requirements-in-state-liability-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2018/claim-dismissed-for-failure-to-meet-pecuniary-value-and-substantive-justification-requirements-in-state-liability-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1119-2015/refusal-to-renew-residence-permit-upheld-due-to-lack-of-durable-right-of-stay-for-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2015/refusal-to-renew-residence-permit-upheld-due-to-lack-of-durable-right-of-stay-for-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1119-2015/refusal-to-renew-residence-permit-upheld-due-to-lack-of-durable-right-of-stay-for-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1119-2015/refusal-to-renew-residence-permit-upheld-due-to-lack-of-durable-right-of-stay-for-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1119-2015/refusal-to-renew-residence-permit-upheld-due-to-lack-of-durable-right-of-stay-for-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2015/refusal-to-renew-residence-permit-upheld-due-to-lack-of-durable-right-of-stay-for-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1119-2014/serbian-national-s-appeal-on-hardship-grounds-for-residence-permit-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2014/serbian-national-s-appeal-on-hardship-grounds-for-residence-permit-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1119-2014/serbian-national-s-appeal-on-hardship-grounds-for-residence-permit-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1119-2014/serbian-national-s-appeal-on-hardship-grounds-for-residence-permit-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1119-2014/serbian-national-s-appeal-on-hardship-grounds-for-residence-permit-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2014/serbian-national-s-appeal-on-hardship-grounds-for-residence-permit-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1119-2013/federal-supreme-court-upholds-revocation-of-long-term-residency-for-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2013/federal-supreme-court-upholds-revocation-of-long-term-residency-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1119-2013/federal-supreme-court-upholds-revocation-of-long-term-residency-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1119-2013/federal-supreme-court-upholds-revocation-of-long-term-residency-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1119-2013/federal-supreme-court-upholds-revocation-of-long-term-residency-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2013/federal-supreme-court-upholds-revocation-of-long-term-residency-for-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1119-2012/refusal-of-residence-permit-renewal-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2012/refusal-of-residence-permit-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1119-2012/refusal-of-residence-permit-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1119-2012/refusal-of-residence-permit-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1119-2012/refusal-of-residence-permit-renewal-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1119-2012/refusal-of-residence-permit-renewal-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1118-2018/building-insurance-appeal-dismissal-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2018/building-insurance-appeal-dismissal-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1118-2018/building-insurance-appeal-dismissal-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1118-2018/building-insurance-appeal-dismissal-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1118-2018/building-insurance-appeal-dismissal-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2018/building-insurance-appeal-dismissal-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1118-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1118-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1118-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1118-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2016/swiss-federal-supreme-court-upholds-revocation-of-permanent-residence-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1118-2015/corporate-taxpayer-v-cantonal-tax-authority-2012-reserve-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2015/corporate-taxpayer-v-cantonal-tax-authority-2012-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1118-2015/corporate-taxpayer-v-cantonal-tax-authority-2012-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1118-2015/corporate-taxpayer-v-cantonal-tax-authority-2012-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1118-2015/corporate-taxpayer-v-cantonal-tax-authority-2012-reserve-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2015/corporate-taxpayer-v-cantonal-tax-authority-2012-reserve-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1118-2014/taxation-of-property-rejection-of-internal-rental-yield-method-for-wealth-tax-valuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2014/taxation-of-property-rejection-of-internal-rental-yield-method-for-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1118-2014/taxation-of-property-rejection-of-internal-rental-yield-method-for-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1118-2014/taxation-of-property-rejection-of-internal-rental-yield-method-for-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1118-2014/taxation-of-property-rejection-of-internal-rental-yield-method-for-wealth-tax-valuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2014/taxation-of-property-rejection-of-internal-rental-yield-method-for-wealth-tax-valuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1118-2013/appeal-on-refusal-to-entertain-appeal-due-to-unpaid-security-deposit-in-legal-aid-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2013/appeal-on-refusal-to-entertain-appeal-due-to-unpaid-security-deposit-in-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1118-2013/appeal-on-refusal-to-entertain-appeal-due-to-unpaid-security-deposit-in-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1118-2013/appeal-on-refusal-to-entertain-appeal-due-to-unpaid-security-deposit-in-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1118-2013/appeal-on-refusal-to-entertain-appeal-due-to-unpaid-security-deposit-in-legal-aid-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2013/appeal-on-refusal-to-entertain-appeal-due-to-unpaid-security-deposit-in-legal-aid-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1118-2012/llc-appeal-on-romanian-mechanic-s-work-permit-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2012/llc-appeal-on-romanian-mechanic-s-work-permit-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1118-2012/llc-appeal-on-romanian-mechanic-s-work-permit-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1118-2012/llc-appeal-on-romanian-mechanic-s-work-permit-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1118-2012/llc-appeal-on-romanian-mechanic-s-work-permit-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1118-2012/llc-appeal-on-romanian-mechanic-s-work-permit-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1117-2018/taxpayers-appeal-regarding-social-deduction-for-nephew-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2018/taxpayers-appeal-regarding-social-deduction-for-nephew-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1117-2018/taxpayers-appeal-regarding-social-deduction-for-nephew-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1117-2018/taxpayers-appeal-regarding-social-deduction-for-nephew-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1117-2018/taxpayers-appeal-regarding-social-deduction-for-nephew-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2018/taxpayers-appeal-regarding-social-deduction-for-nephew-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1117-2015/taxpayer-information-exchange-challenge-and-recusal-denial-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2015/taxpayer-information-exchange-challenge-and-recusal-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1117-2015/taxpayer-information-exchange-challenge-and-recusal-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1117-2015/taxpayer-information-exchange-challenge-and-recusal-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1117-2015/taxpayer-information-exchange-challenge-and-recusal-denial-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2015/taxpayer-information-exchange-challenge-and-recusal-denial-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1117-2014/algerian-national-deportation-upheld-despite-marriage-and-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2014/algerian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1117-2014/algerian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1117-2014/algerian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1117-2014/algerian-national-deportation-upheld-despite-marriage-and-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2014/algerian-national-deportation-upheld-despite-marriage-and-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1117-2013/revocation-of-settlement-permit-due-to-fraudulent-marriage-and-concealment-of-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2013/revocation-of-settlement-permit-due-to-fraudulent-marriage-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1117-2013/revocation-of-settlement-permit-due-to-fraudulent-marriage-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1117-2013/revocation-of-settlement-permit-due-to-fraudulent-marriage-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1117-2013/revocation-of-settlement-permit-due-to-fraudulent-marriage-and-concealment-of-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2013/revocation-of-settlement-permit-due-to-fraudulent-marriage-and-concealment-of-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1117-2012/refusal-of-late-family-reunification-for-foreign-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2012/refusal-of-late-family-reunification-for-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1117-2012/refusal-of-late-family-reunification-for-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1117-2012/refusal-of-late-family-reunification-for-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1117-2012/refusal-of-late-family-reunification-for-foreign-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1117-2012/refusal-of-late-family-reunification-for-foreign-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1116-2018/swiss-companies-tax-assessment-unlawful-cost-plus-method-and-good-faith-reliance-on-cantonal-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2018/swiss-companies-tax-assessment-unlawful-cost-plus-method-and-good-faith-reliance-on-cantonal-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1116-2018/swiss-companies-tax-assessment-unlawful-cost-plus-method-and-good-faith-reliance-on-cantonal-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1116-2018/swiss-companies-tax-assessment-unlawful-cost-plus-method-and-good-faith-reliance-on-cantonal-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1116-2018/swiss-companies-tax-assessment-unlawful-cost-plus-method-and-good-faith-reliance-on-cantonal-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2018/swiss-companies-tax-assessment-unlawful-cost-plus-method-and-good-faith-reliance-on-cantonal-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1116-2015/municipal-corporation-v-tax-reassessment-claims-prescription</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2015/municipal-corporation-v-tax-reassessment-claims-prescription"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1116-2015/municipal-corporation-v-tax-reassessment-claims-prescription"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1116-2015/municipal-corporation-v-tax-reassessment-claims-prescription"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1116-2015/municipal-corporation-v-tax-reassessment-claims-prescription"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2015/municipal-corporation-v-tax-reassessment-claims-prescription"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1116-2014/federal-supreme-court-declines-appeal-on-heavy-vehicle-charge-due-to-procedural-defect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2014/federal-supreme-court-declines-appeal-on-heavy-vehicle-charge-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1116-2014/federal-supreme-court-declines-appeal-on-heavy-vehicle-charge-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1116-2014/federal-supreme-court-declines-appeal-on-heavy-vehicle-charge-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1116-2014/federal-supreme-court-declines-appeal-on-heavy-vehicle-charge-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2014/federal-supreme-court-declines-appeal-on-heavy-vehicle-charge-due-to-procedural-defect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1116-2013/family-reunification-denied-for-missed-statutory-deadlines-despite-claims-of-important-family-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2013/family-reunification-denied-for-missed-statutory-deadlines-despite-claims-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1116-2013/family-reunification-denied-for-missed-statutory-deadlines-despite-claims-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1116-2013/family-reunification-denied-for-missed-statutory-deadlines-despite-claims-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1116-2013/family-reunification-denied-for-missed-statutory-deadlines-despite-claims-of-important-family-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2013/family-reunification-denied-for-missed-statutory-deadlines-despite-claims-of-important-family-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1116-2012/kosovan-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-drug-trafficking-conviction-and-false-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2012/kosovan-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-drug-trafficking-conviction-and-false-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1116-2012/kosovan-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-drug-trafficking-conviction-and-false-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1116-2012/kosovan-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-drug-trafficking-conviction-and-false-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1116-2012/kosovan-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-drug-trafficking-conviction-and-false-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1116-2012/kosovan-national-expulsion-upheld-despite-marriage-to-swiss-citizen-due-to-drug-trafficking-conviction-and-false-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1115-2018/residence-permit-refusal-due-to-excessive-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2018/residence-permit-refusal-due-to-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1115-2018/residence-permit-refusal-due-to-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1115-2018/residence-permit-refusal-due-to-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1115-2018/residence-permit-refusal-due-to-excessive-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2018/residence-permit-refusal-due-to-excessive-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1115-2015/swiss-supreme-court-upholds-revocation-of-residency-citing-fraud-in-naturalization-process</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2015/swiss-supreme-court-upholds-revocation-of-residency-citing-fraud-in-naturalization-process"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1115-2015/swiss-supreme-court-upholds-revocation-of-residency-citing-fraud-in-naturalization-process"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1115-2015/swiss-supreme-court-upholds-revocation-of-residency-citing-fraud-in-naturalization-process"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1115-2015/swiss-supreme-court-upholds-revocation-of-residency-citing-fraud-in-naturalization-process"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2015/swiss-supreme-court-upholds-revocation-of-residency-citing-fraud-in-naturalization-process"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1115-2014/mixed-holding-company-vat-input-tax-deduction-for-artworks</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2014/mixed-holding-company-vat-input-tax-deduction-for-artworks"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1115-2014/mixed-holding-company-vat-input-tax-deduction-for-artworks"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1115-2014/mixed-holding-company-vat-input-tax-deduction-for-artworks"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1115-2014/mixed-holding-company-vat-input-tax-deduction-for-artworks"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2014/mixed-holding-company-vat-input-tax-deduction-for-artworks"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1115-2013/federal-supreme-court-upholds-rejection-of-family-reunification-based-on-circumvention-adoption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2013/federal-supreme-court-upholds-rejection-of-family-reunification-based-on-circumvention-adoption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1115-2013/federal-supreme-court-upholds-rejection-of-family-reunification-based-on-circumvention-adoption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1115-2013/federal-supreme-court-upholds-rejection-of-family-reunification-based-on-circumvention-adoption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1115-2013/federal-supreme-court-upholds-rejection-of-family-reunification-based-on-circumvention-adoption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2013/federal-supreme-court-upholds-rejection-of-family-reunification-based-on-circumvention-adoption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1115-2012/revocation-of-settlement-permit-following-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2012/revocation-of-settlement-permit-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1115-2012/revocation-of-settlement-permit-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1115-2012/revocation-of-settlement-permit-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1115-2012/revocation-of-settlement-permit-following-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1115-2012/revocation-of-settlement-permit-following-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1114-2018/tax-authority-v-real-estate-merger-loss-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2018/tax-authority-v-real-estate-merger-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1114-2018/tax-authority-v-real-estate-merger-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1114-2018/tax-authority-v-real-estate-merger-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1114-2018/tax-authority-v-real-estate-merger-loss-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2018/tax-authority-v-real-estate-merger-loss-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1114-2015/property-owner-v-municipality-regarding-water-connection-fee-calculation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2015/property-owner-v-municipality-regarding-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1114-2015/property-owner-v-municipality-regarding-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1114-2015/property-owner-v-municipality-regarding-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1114-2015/property-owner-v-municipality-regarding-water-connection-fee-calculation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2015/property-owner-v-municipality-regarding-water-connection-fee-calculation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1114-2014/federal-supreme-court-rejects-appeal-on-gaming-board-costs-due-to-deficient-submission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2014/federal-supreme-court-rejects-appeal-on-gaming-board-costs-due-to-deficient-submission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1114-2014/federal-supreme-court-rejects-appeal-on-gaming-board-costs-due-to-deficient-submission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1114-2014/federal-supreme-court-rejects-appeal-on-gaming-board-costs-due-to-deficient-submission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1114-2014/federal-supreme-court-rejects-appeal-on-gaming-board-costs-due-to-deficient-submission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2014/federal-supreme-court-rejects-appeal-on-gaming-board-costs-due-to-deficient-submission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1114-2013/attorney-appeal-dismissed-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2013/attorney-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1114-2013/attorney-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1114-2013/attorney-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1114-2013/attorney-appeal-dismissed-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2013/attorney-appeal-dismissed-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1114-2012/family-from-kosovo-v-cantonal-authorities-residence-permit-renewal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2012/family-from-kosovo-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1114-2012/family-from-kosovo-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1114-2012/family-from-kosovo-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1114-2012/family-from-kosovo-v-cantonal-authorities-residence-permit-renewal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1114-2012/family-from-kosovo-v-cantonal-authorities-residence-permit-renewal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1113-2018/swiss-company-v-cantonal-tax-authorities-consulting-fees-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2018/swiss-company-v-cantonal-tax-authorities-consulting-fees-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1113-2018/swiss-company-v-cantonal-tax-authorities-consulting-fees-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1113-2018/swiss-company-v-cantonal-tax-authorities-consulting-fees-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1113-2018/swiss-company-v-cantonal-tax-authorities-consulting-fees-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2018/swiss-company-v-cantonal-tax-authorities-consulting-fees-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1113-2015/appeal-against-procedural-inadmissibility-dismissed-for-failure-to-meet-legal-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2015/appeal-against-procedural-inadmissibility-dismissed-for-failure-to-meet-legal-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1113-2015/appeal-against-procedural-inadmissibility-dismissed-for-failure-to-meet-legal-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1113-2015/appeal-against-procedural-inadmissibility-dismissed-for-failure-to-meet-legal-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1113-2015/appeal-against-procedural-inadmissibility-dismissed-for-failure-to-meet-legal-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2015/appeal-against-procedural-inadmissibility-dismissed-for-failure-to-meet-legal-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1113-2014/federal-supreme-court-refusal-to-review-cost-imposition-on-illegal-gambling-machines-due-to-incomplete-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2014/federal-supreme-court-refusal-to-review-cost-imposition-on-illegal-gambling-machines-due-to-incomplete-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1113-2014/federal-supreme-court-refusal-to-review-cost-imposition-on-illegal-gambling-machines-due-to-incomplete-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1113-2014/federal-supreme-court-refusal-to-review-cost-imposition-on-illegal-gambling-machines-due-to-incomplete-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1113-2014/federal-supreme-court-refusal-to-review-cost-imposition-on-illegal-gambling-machines-due-to-incomplete-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2014/federal-supreme-court-refusal-to-review-cost-imposition-on-illegal-gambling-machines-due-to-incomplete-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1113-2013/revocation-of-permanent-residence-permit-based-on-cumulative-criminal-conduct-and-social-burden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2013/revocation-of-permanent-residence-permit-based-on-cumulative-criminal-conduct-and-social-burden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1113-2013/revocation-of-permanent-residence-permit-based-on-cumulative-criminal-conduct-and-social-burden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1113-2013/revocation-of-permanent-residence-permit-based-on-cumulative-criminal-conduct-and-social-burden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1113-2013/revocation-of-permanent-residence-permit-based-on-cumulative-criminal-conduct-and-social-burden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2013/revocation-of-permanent-residence-permit-based-on-cumulative-criminal-conduct-and-social-burden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1113-2012/student-exclusion-from-finance-program-and-untimely-appeal-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2012/student-exclusion-from-finance-program-and-untimely-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1113-2012/student-exclusion-from-finance-program-and-untimely-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1113-2012/student-exclusion-from-finance-program-and-untimely-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1113-2012/student-exclusion-from-finance-program-and-untimely-appeal-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1113-2012/student-exclusion-from-finance-program-and-untimely-appeal-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1112-2016/revocation-of-settlement-permit-based-on-fraudulent-marriage-continuation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2016/revocation-of-settlement-permit-based-on-fraudulent-marriage-continuation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1112-2016/revocation-of-settlement-permit-based-on-fraudulent-marriage-continuation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1112-2016/revocation-of-settlement-permit-based-on-fraudulent-marriage-continuation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1112-2016/revocation-of-settlement-permit-based-on-fraudulent-marriage-continuation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2016/revocation-of-settlement-permit-based-on-fraudulent-marriage-continuation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1112-2015/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-serious-criminal-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2015/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1112-2015/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1112-2015/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1112-2015/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-serious-criminal-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2015/swiss-federal-tribunal-upholds-revocation-of-settlement-permit-due-to-serious-criminal-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1112-2014/volle-dose-operators-v-federal-gaming-board-costs-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2014/volle-dose-operators-v-federal-gaming-board-costs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1112-2014/volle-dose-operators-v-federal-gaming-board-costs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1112-2014/volle-dose-operators-v-federal-gaming-board-costs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1112-2014/volle-dose-operators-v-federal-gaming-board-costs-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2014/volle-dose-operators-v-federal-gaming-board-costs-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1112-2013/croatian-national-v-switzerland-refusal-to-hear-appeal-on-permit-revocation-due-to-unreported-address</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2013/croatian-national-v-switzerland-refusal-to-hear-appeal-on-permit-revocation-due-to-unreported-address"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1112-2013/croatian-national-v-switzerland-refusal-to-hear-appeal-on-permit-revocation-due-to-unreported-address"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1112-2013/croatian-national-v-switzerland-refusal-to-hear-appeal-on-permit-revocation-due-to-unreported-address"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1112-2013/croatian-national-v-switzerland-refusal-to-hear-appeal-on-permit-revocation-due-to-unreported-address"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2013/croatian-national-v-switzerland-refusal-to-hear-appeal-on-permit-revocation-due-to-unreported-address"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1112-2012/mexican-national-v-swiss-authorities-residence-permit-renewal-after-divorce-and-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2012/mexican-national-v-swiss-authorities-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1112-2012/mexican-national-v-swiss-authorities-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1112-2012/mexican-national-v-swiss-authorities-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1112-2012/mexican-national-v-swiss-authorities-residence-permit-renewal-after-divorce-and-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1112-2012/mexican-national-v-swiss-authorities-residence-permit-renewal-after-divorce-and-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1111-2018/bank-mortgage-servicing-fee-vat-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2018/bank-mortgage-servicing-fee-vat-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1111-2018/bank-mortgage-servicing-fee-vat-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1111-2018/bank-mortgage-servicing-fee-vat-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1111-2018/bank-mortgage-servicing-fee-vat-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2018/bank-mortgage-servicing-fee-vat-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1111-2015/residence-permit-revocation-after-short-marriage-and-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2015/residence-permit-revocation-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1111-2015/residence-permit-revocation-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1111-2015/residence-permit-revocation-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1111-2015/residence-permit-revocation-after-short-marriage-and-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2015/residence-permit-revocation-after-short-marriage-and-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1111-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-for-repeated-violent-offender</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-for-repeated-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1111-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-for-repeated-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1111-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-for-repeated-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1111-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-for-repeated-violent-offender"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2014/swiss-supreme-court-upholds-revocation-of-residence-permit-for-repeated-violent-offender"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1111-2013/congolese-national-deportation-upheld-despite-long-swiss-residence-and-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2013/congolese-national-deportation-upheld-despite-long-swiss-residence-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1111-2013/congolese-national-deportation-upheld-despite-long-swiss-residence-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1111-2013/congolese-national-deportation-upheld-despite-long-swiss-residence-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1111-2013/congolese-national-deportation-upheld-despite-long-swiss-residence-and-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1111-2013/congolese-national-deportation-upheld-despite-long-swiss-residence-and-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1110-2018/taxpayer-withholding-tax-refund-for-undisclosed-dividend-based-on-retroactive-application-of-new-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2018/taxpayer-withholding-tax-refund-for-undisclosed-dividend-based-on-retroactive-application-of-new-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1110-2018/taxpayer-withholding-tax-refund-for-undisclosed-dividend-based-on-retroactive-application-of-new-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1110-2018/taxpayer-withholding-tax-refund-for-undisclosed-dividend-based-on-retroactive-application-of-new-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1110-2018/taxpayer-withholding-tax-refund-for-undisclosed-dividend-based-on-retroactive-application-of-new-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2018/taxpayer-withholding-tax-refund-for-undisclosed-dividend-based-on-retroactive-application-of-new-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1110-2016/taxpayer-v-canton-deemed-distribution-of-shareholder-loan</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2016/taxpayer-v-canton-deemed-distribution-of-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1110-2016/taxpayer-v-canton-deemed-distribution-of-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1110-2016/taxpayer-v-canton-deemed-distribution-of-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1110-2016/taxpayer-v-canton-deemed-distribution-of-shareholder-loan"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2016/taxpayer-v-canton-deemed-distribution-of-shareholder-loan"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1110-2015/inadmissibility-of-appeal-regarding-rejection-of-residence-permit-for-cameroonian-national</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2015/inadmissibility-of-appeal-regarding-rejection-of-residence-permit-for-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1110-2015/inadmissibility-of-appeal-regarding-rejection-of-residence-permit-for-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1110-2015/inadmissibility-of-appeal-regarding-rejection-of-residence-permit-for-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1110-2015/inadmissibility-of-appeal-regarding-rejection-of-residence-permit-for-cameroonian-national"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2015/inadmissibility-of-appeal-regarding-rejection-of-residence-permit-for-cameroonian-national"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1110-2014/challenge-to-computer-hardware-tender-procedure-and-denial-of-suspension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2014/challenge-to-computer-hardware-tender-procedure-and-denial-of-suspension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1110-2014/challenge-to-computer-hardware-tender-procedure-and-denial-of-suspension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1110-2014/challenge-to-computer-hardware-tender-procedure-and-denial-of-suspension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1110-2014/challenge-to-computer-hardware-tender-procedure-and-denial-of-suspension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2014/challenge-to-computer-hardware-tender-procedure-and-denial-of-suspension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1110-2013/federal-supreme-court-upholds-deportation-of-portuguese-national-due-to-serious-drug-conviction-and-subsequent-traffic-violation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2013/federal-supreme-court-upholds-deportation-of-portuguese-national-due-to-serious-drug-conviction-and-subsequent-traffic-violation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1110-2013/federal-supreme-court-upholds-deportation-of-portuguese-national-due-to-serious-drug-conviction-and-subsequent-traffic-violation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1110-2013/federal-supreme-court-upholds-deportation-of-portuguese-national-due-to-serious-drug-conviction-and-subsequent-traffic-violation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1110-2013/federal-supreme-court-upholds-deportation-of-portuguese-national-due-to-serious-drug-conviction-and-subsequent-traffic-violation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2013/federal-supreme-court-upholds-deportation-of-portuguese-national-due-to-serious-drug-conviction-and-subsequent-traffic-violation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1110-2012/tax-evasion-back-taxes-and-fines-upheld-procedural-challenge-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2012/tax-evasion-back-taxes-and-fines-upheld-procedural-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1110-2012/tax-evasion-back-taxes-and-fines-upheld-procedural-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1110-2012/tax-evasion-back-taxes-and-fines-upheld-procedural-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1110-2012/tax-evasion-back-taxes-and-fines-upheld-procedural-challenge-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1110-2012/tax-evasion-back-taxes-and-fines-upheld-procedural-challenge-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2024/father-s-travel-costs-for-alternating-custody-not-covered-by-school-municipality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2024/father-s-travel-costs-for-alternating-custody-not-covered-by-school-municipality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2024/father-s-travel-costs-for-alternating-custody-not-covered-by-school-municipality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2024/father-s-travel-costs-for-alternating-custody-not-covered-by-school-municipality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2024/father-s-travel-costs-for-alternating-custody-not-covered-by-school-municipality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2024/father-s-travel-costs-for-alternating-custody-not-covered-by-school-municipality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2023/syrian-stateless-person-recognition-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2023/syrian-stateless-person-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2023/syrian-stateless-person-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2023/syrian-stateless-person-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2023/syrian-stateless-person-recognition-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2023/syrian-stateless-person-recognition-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2022/swiss-tax-on-italian-property-imputed-rental-value-and-maintenance-deduction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2022/swiss-tax-on-italian-property-imputed-rental-value-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2022/swiss-tax-on-italian-property-imputed-rental-value-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2022/swiss-tax-on-italian-property-imputed-rental-value-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2022/swiss-tax-on-italian-property-imputed-rental-value-and-maintenance-deduction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2022/swiss-tax-on-italian-property-imputed-rental-value-and-maintenance-deduction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2021/cantonal-mask-mandate-appeal-lacks-public-interest-for-review</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2021/cantonal-mask-mandate-appeal-lacks-public-interest-for-review"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2021/cantonal-mask-mandate-appeal-lacks-public-interest-for-review"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2021/cantonal-mask-mandate-appeal-lacks-public-interest-for-review"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2021/cantonal-mask-mandate-appeal-lacks-public-interest-for-review"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2021/cantonal-mask-mandate-appeal-lacks-public-interest-for-review"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2020/inadmissibility-of-subsidiary-constitutional-appeal-regarding-asylum-status-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2020/inadmissibility-of-subsidiary-constitutional-appeal-regarding-asylum-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2020/inadmissibility-of-subsidiary-constitutional-appeal-regarding-asylum-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2020/inadmissibility-of-subsidiary-constitutional-appeal-regarding-asylum-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2020/inadmissibility-of-subsidiary-constitutional-appeal-regarding-asylum-status-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2020/inadmissibility-of-subsidiary-constitutional-appeal-regarding-asylum-status-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2019/federal-supreme-court-dismisses-appeal-for-failure-to-pay-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2019/federal-supreme-court-dismisses-appeal-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2019/federal-supreme-court-dismisses-appeal-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2019/federal-supreme-court-dismisses-appeal-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2019/federal-supreme-court-dismisses-appeal-for-failure-to-pay-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2019/federal-supreme-court-dismisses-appeal-for-failure-to-pay-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2018/geometer-v-canton-of-lucerne-cadastral-survey-contract-award</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2018/geometer-v-canton-of-lucerne-cadastral-survey-contract-award"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2018/geometer-v-canton-of-lucerne-cadastral-survey-contract-award"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2018/geometer-v-canton-of-lucerne-cadastral-survey-contract-award"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2018/geometer-v-canton-of-lucerne-cadastral-survey-contract-award"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2018/geometer-v-canton-of-lucerne-cadastral-survey-contract-award"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2017/congolese-national-expulsion-upheld-over-criminal-history-and-lack-of-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2017/congolese-national-expulsion-upheld-over-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2017/congolese-national-expulsion-upheld-over-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2017/congolese-national-expulsion-upheld-over-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2017/congolese-national-expulsion-upheld-over-criminal-history-and-lack-of-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2017/congolese-national-expulsion-upheld-over-criminal-history-and-lack-of-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2016/swiss-citizen-s-family-reunification-denied-due-to-husband-s-prior-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2016/swiss-citizen-s-family-reunification-denied-due-to-husband-s-prior-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2016/swiss-citizen-s-family-reunification-denied-due-to-husband-s-prior-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2016/swiss-citizen-s-family-reunification-denied-due-to-husband-s-prior-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2016/swiss-citizen-s-family-reunification-denied-due-to-husband-s-prior-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2016/swiss-citizen-s-family-reunification-denied-due-to-husband-s-prior-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2015/revocation-of-settlement-permit-due-to-violent-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2015/revocation-of-settlement-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2015/revocation-of-settlement-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2015/revocation-of-settlement-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2015/revocation-of-settlement-permit-due-to-violent-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2015/revocation-of-settlement-permit-due-to-violent-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2014/nigerian-national-residence-permit-revocation-upheld-due-to-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2014/nigerian-national-residence-permit-revocation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2014/nigerian-national-residence-permit-revocation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2014/nigerian-national-residence-permit-revocation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2014/nigerian-national-residence-permit-revocation-upheld-due-to-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2014/nigerian-national-residence-permit-revocation-upheld-due-to-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2013/commune-v-cantonal-authorities-2012-sunday-opening-ban</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2013/commune-v-cantonal-authorities-2012-sunday-opening-ban"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2013/commune-v-cantonal-authorities-2012-sunday-opening-ban"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2013/commune-v-cantonal-authorities-2012-sunday-opening-ban"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2013/commune-v-cantonal-authorities-2012-sunday-opening-ban"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2013/commune-v-cantonal-authorities-2012-sunday-opening-ban"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2012/swiss-federal-supreme-court-decision-on-fiscal-domicile-of-cross-border-workers-2002-2004</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2012/swiss-federal-supreme-court-decision-on-fiscal-domicile-of-cross-border-workers-2002-2004"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2012/swiss-federal-supreme-court-decision-on-fiscal-domicile-of-cross-border-workers-2002-2004"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2012/swiss-federal-supreme-court-decision-on-fiscal-domicile-of-cross-border-workers-2002-2004"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2012/swiss-federal-supreme-court-decision-on-fiscal-domicile-of-cross-border-workers-2002-2004"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2012/swiss-federal-supreme-court-decision-on-fiscal-domicile-of-cross-border-workers-2002-2004"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2011/geneva-v-photographer-liability-for-police-grenade-injury</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2011/geneva-v-photographer-liability-for-police-grenade-injury"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2011/geneva-v-photographer-liability-for-police-grenade-injury"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2011/geneva-v-photographer-liability-for-police-grenade-injury"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2011/geneva-v-photographer-liability-for-police-grenade-injury"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2011/geneva-v-photographer-liability-for-police-grenade-injury"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2010/appeal-concerning-mandatory-security-deposit-in-collective-labor-agreement-for-finishing-trade-basel-landschaft</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2010/appeal-concerning-mandatory-security-deposit-in-collective-labor-agreement-for-finishing-trade-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2010/appeal-concerning-mandatory-security-deposit-in-collective-labor-agreement-for-finishing-trade-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2010/appeal-concerning-mandatory-security-deposit-in-collective-labor-agreement-for-finishing-trade-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2010/appeal-concerning-mandatory-security-deposit-in-collective-labor-agreement-for-finishing-trade-basel-landschaft"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2010/appeal-concerning-mandatory-security-deposit-in-collective-labor-agreement-for-finishing-trade-basel-landschaft"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2009/litigant-s-appeal-regarding-educational-grants-dismissed-due-to-formal-inadequacies-and-perceived-withdrawal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2009/litigant-s-appeal-regarding-educational-grants-dismissed-due-to-formal-inadequacies-and-perceived-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2009/litigant-s-appeal-regarding-educational-grants-dismissed-due-to-formal-inadequacies-and-perceived-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2009/litigant-s-appeal-regarding-educational-grants-dismissed-due-to-formal-inadequacies-and-perceived-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2009/litigant-s-appeal-regarding-educational-grants-dismissed-due-to-formal-inadequacies-and-perceived-withdrawal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2009/litigant-s-appeal-regarding-educational-grants-dismissed-due-to-formal-inadequacies-and-perceived-withdrawal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2008/tax-appeal-dismissed-for-non-payment-of-court-fees-and-lack-of-substantiated-indigence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2008/tax-appeal-dismissed-for-non-payment-of-court-fees-and-lack-of-substantiated-indigence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2008/tax-appeal-dismissed-for-non-payment-of-court-fees-and-lack-of-substantiated-indigence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2008/tax-appeal-dismissed-for-non-payment-of-court-fees-and-lack-of-substantiated-indigence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2008/tax-appeal-dismissed-for-non-payment-of-court-fees-and-lack-of-substantiated-indigence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2008/tax-appeal-dismissed-for-non-payment-of-court-fees-and-lack-of-substantiated-indigence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_111-2007/turkish-national-residence-permit-refusal-due-to-void-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2007/turkish-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_111-2007/turkish-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_111-2007/turkish-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_111-2007/turkish-national-residence-permit-refusal-due-to-void-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_111-2007/turkish-national-residence-permit-refusal-due-to-void-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1109-2018/transport-company-v-federal-administrative-court-violation-of-right-to-be-heard-in-provisional-measures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2018/transport-company-v-federal-administrative-court-violation-of-right-to-be-heard-in-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1109-2018/transport-company-v-federal-administrative-court-violation-of-right-to-be-heard-in-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1109-2018/transport-company-v-federal-administrative-court-violation-of-right-to-be-heard-in-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1109-2018/transport-company-v-federal-administrative-court-violation-of-right-to-be-heard-in-provisional-measures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2018/transport-company-v-federal-administrative-court-violation-of-right-to-be-heard-in-provisional-measures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1109-2015/residence-permit-non-renewal-appeal-dismissed-for-lack-of-procedural-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2015/residence-permit-non-renewal-appeal-dismissed-for-lack-of-procedural-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1109-2015/residence-permit-non-renewal-appeal-dismissed-for-lack-of-procedural-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1109-2015/residence-permit-non-renewal-appeal-dismissed-for-lack-of-procedural-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1109-2015/residence-permit-non-renewal-appeal-dismissed-for-lack-of-procedural-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2015/residence-permit-non-renewal-appeal-dismissed-for-lack-of-procedural-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1109-2014/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-welfare-dependency-and-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2014/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1109-2014/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1109-2014/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1109-2014/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-welfare-dependency-and-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2014/swiss-federal-supreme-court-upholds-non-renewal-of-residence-permit-due-to-excessive-social-welfare-dependency-and-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1109-2013/federal-supreme-court-dismisses-appeal-on-judicial-fee-and-language-requirement-due-to-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2013/federal-supreme-court-dismisses-appeal-on-judicial-fee-and-language-requirement-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1109-2013/federal-supreme-court-dismisses-appeal-on-judicial-fee-and-language-requirement-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1109-2013/federal-supreme-court-dismisses-appeal-on-judicial-fee-and-language-requirement-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1109-2013/federal-supreme-court-dismisses-appeal-on-judicial-fee-and-language-requirement-due-to-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2013/federal-supreme-court-dismisses-appeal-on-judicial-fee-and-language-requirement-due-to-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1109-2012/taxpayer-appeal-against-back-taxes-and-evasion-penalties-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2012/taxpayer-appeal-against-back-taxes-and-evasion-penalties-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1109-2012/taxpayer-appeal-against-back-taxes-and-evasion-penalties-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1109-2012/taxpayer-appeal-against-back-taxes-and-evasion-penalties-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1109-2012/taxpayer-appeal-against-back-taxes-and-evasion-penalties-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1109-2012/taxpayer-appeal-against-back-taxes-and-evasion-penalties-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1108-2018/taxpayer-deduction-for-dependent-child-s-studies-denied-due-to-study-grant-exceeding-threshold</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2018/taxpayer-deduction-for-dependent-child-s-studies-denied-due-to-study-grant-exceeding-threshold"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1108-2018/taxpayer-deduction-for-dependent-child-s-studies-denied-due-to-study-grant-exceeding-threshold"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1108-2018/taxpayer-deduction-for-dependent-child-s-studies-denied-due-to-study-grant-exceeding-threshold"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1108-2018/taxpayer-deduction-for-dependent-child-s-studies-denied-due-to-study-grant-exceeding-threshold"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2018/taxpayer-deduction-for-dependent-child-s-studies-denied-due-to-study-grant-exceeding-threshold"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1108-2016/kosovo-citizen-s-residence-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2016/kosovo-citizen-s-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1108-2016/kosovo-citizen-s-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1108-2016/kosovo-citizen-s-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1108-2016/kosovo-citizen-s-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2016/kosovo-citizen-s-residence-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1108-2015/north-macedonian-national-v-switzerland-residence-permit-non-renewal-and-expulsion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2015/north-macedonian-national-v-switzerland-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1108-2015/north-macedonian-national-v-switzerland-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1108-2015/north-macedonian-national-v-switzerland-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1108-2015/north-macedonian-national-v-switzerland-residence-permit-non-renewal-and-expulsion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2015/north-macedonian-national-v-switzerland-residence-permit-non-renewal-and-expulsion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1108-2014/corporate-tax-dispute-over-deductible-interest-calculation-on-deemed-debt</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2014/corporate-tax-dispute-over-deductible-interest-calculation-on-deemed-debt"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1108-2014/corporate-tax-dispute-over-deductible-interest-calculation-on-deemed-debt"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1108-2014/corporate-tax-dispute-over-deductible-interest-calculation-on-deemed-debt"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1108-2014/corporate-tax-dispute-over-deductible-interest-calculation-on-deemed-debt"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2014/corporate-tax-dispute-over-deductible-interest-calculation-on-deemed-debt"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1108-2013/property-owner-v-cantonal-building-insurance-and-prevention-establishment-regarding-peat-shed-collapse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2013/property-owner-v-cantonal-building-insurance-and-prevention-establishment-regarding-peat-shed-collapse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1108-2013/property-owner-v-cantonal-building-insurance-and-prevention-establishment-regarding-peat-shed-collapse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1108-2013/property-owner-v-cantonal-building-insurance-and-prevention-establishment-regarding-peat-shed-collapse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1108-2013/property-owner-v-cantonal-building-insurance-and-prevention-establishment-regarding-peat-shed-collapse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1108-2013/property-owner-v-cantonal-building-insurance-and-prevention-establishment-regarding-peat-shed-collapse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1107-2018/real-estate-company-v-tax-authority-non-recognition-of-interest-rate-swap-provision-for-hedging-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2018/real-estate-company-v-tax-authority-non-recognition-of-interest-rate-swap-provision-for-hedging-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1107-2018/real-estate-company-v-tax-authority-non-recognition-of-interest-rate-swap-provision-for-hedging-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1107-2018/real-estate-company-v-tax-authority-non-recognition-of-interest-rate-swap-provision-for-hedging-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1107-2018/real-estate-company-v-tax-authority-non-recognition-of-interest-rate-swap-provision-for-hedging-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2018/real-estate-company-v-tax-authority-non-recognition-of-interest-rate-swap-provision-for-hedging-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1107-2016/tax-evasion-fine-appeal-timeliness-and-right-to-be-heard-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2016/tax-evasion-fine-appeal-timeliness-and-right-to-be-heard-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1107-2016/tax-evasion-fine-appeal-timeliness-and-right-to-be-heard-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1107-2016/tax-evasion-fine-appeal-timeliness-and-right-to-be-heard-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1107-2016/tax-evasion-fine-appeal-timeliness-and-right-to-be-heard-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2016/tax-evasion-fine-appeal-timeliness-and-right-to-be-heard-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1107-2015/cantonal-court-refusal-to-hear-appeal-upheld-due-to-missed-filing-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2015/cantonal-court-refusal-to-hear-appeal-upheld-due-to-missed-filing-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1107-2015/cantonal-court-refusal-to-hear-appeal-upheld-due-to-missed-filing-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1107-2015/cantonal-court-refusal-to-hear-appeal-upheld-due-to-missed-filing-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1107-2015/cantonal-court-refusal-to-hear-appeal-upheld-due-to-missed-filing-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2015/cantonal-court-refusal-to-hear-appeal-upheld-due-to-missed-filing-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1107-2014/taxpayer-tax-domicile-appeal-dismissed-on-factual-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2014/taxpayer-tax-domicile-appeal-dismissed-on-factual-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1107-2014/taxpayer-tax-domicile-appeal-dismissed-on-factual-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1107-2014/taxpayer-tax-domicile-appeal-dismissed-on-factual-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1107-2014/taxpayer-tax-domicile-appeal-dismissed-on-factual-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2014/taxpayer-tax-domicile-appeal-dismissed-on-factual-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1107-2013/ghanian-father-and-daughter-residence-permit-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2013/ghanian-father-and-daughter-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1107-2013/ghanian-father-and-daughter-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1107-2013/ghanian-father-and-daughter-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1107-2013/ghanian-father-and-daughter-residence-permit-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2013/ghanian-father-and-daughter-residence-permit-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1107-2012/tax-assessment-and-evasion-penalties-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2012/tax-assessment-and-evasion-penalties-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1107-2012/tax-assessment-and-evasion-penalties-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1107-2012/tax-assessment-and-evasion-penalties-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1107-2012/tax-assessment-and-evasion-penalties-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1107-2012/tax-assessment-and-evasion-penalties-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1106-2018/syrian-national-deportation-detention-extension-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2018/syrian-national-deportation-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1106-2018/syrian-national-deportation-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1106-2018/syrian-national-deportation-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1106-2018/syrian-national-deportation-detention-extension-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2018/syrian-national-deportation-detention-extension-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1106-2016/residence-permit-revocation-appeal-closure-upheld-over-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2016/residence-permit-revocation-appeal-closure-upheld-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1106-2016/residence-permit-revocation-appeal-closure-upheld-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1106-2016/residence-permit-revocation-appeal-closure-upheld-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1106-2016/residence-permit-revocation-appeal-closure-upheld-over-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2016/residence-permit-revocation-appeal-closure-upheld-over-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1106-2015/appeal-inadmissibility-for-failure-to-challenge-timeliness-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2015/appeal-inadmissibility-for-failure-to-challenge-timeliness-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1106-2015/appeal-inadmissibility-for-failure-to-challenge-timeliness-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1106-2015/appeal-inadmissibility-for-failure-to-challenge-timeliness-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1106-2015/appeal-inadmissibility-for-failure-to-challenge-timeliness-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2015/appeal-inadmissibility-for-failure-to-challenge-timeliness-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1106-2014/municipality-s-inadmissible-appeal-regarding-resident-registration-status</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2014/municipality-s-inadmissible-appeal-regarding-resident-registration-status"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1106-2014/municipality-s-inadmissible-appeal-regarding-resident-registration-status"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1106-2014/municipality-s-inadmissible-appeal-regarding-resident-registration-status"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1106-2014/municipality-s-inadmissible-appeal-regarding-resident-registration-status"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2014/municipality-s-inadmissible-appeal-regarding-resident-registration-status"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1106-2013/federal-supreme-court-dismisses-challenge-to-cantonal-court-deadline-for-cafe-bar-opening-hours-appeal-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2013/federal-supreme-court-dismisses-challenge-to-cantonal-court-deadline-for-cafe-bar-opening-hours-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1106-2013/federal-supreme-court-dismisses-challenge-to-cantonal-court-deadline-for-cafe-bar-opening-hours-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1106-2013/federal-supreme-court-dismisses-challenge-to-cantonal-court-deadline-for-cafe-bar-opening-hours-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1106-2013/federal-supreme-court-dismisses-challenge-to-cantonal-court-deadline-for-cafe-bar-opening-hours-appeal-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2013/federal-supreme-court-dismisses-challenge-to-cantonal-court-deadline-for-cafe-bar-opening-hours-appeal-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1106-2012/lessees-challenge-automatic-termination-of-agricultural-leases-based-on-retirement-age</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2012/lessees-challenge-automatic-termination-of-agricultural-leases-based-on-retirement-age"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1106-2012/lessees-challenge-automatic-termination-of-agricultural-leases-based-on-retirement-age"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1106-2012/lessees-challenge-automatic-termination-of-agricultural-leases-based-on-retirement-age"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1106-2012/lessees-challenge-automatic-termination-of-agricultural-leases-based-on-retirement-age"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1106-2012/lessees-challenge-automatic-termination-of-agricultural-leases-based-on-retirement-age"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1105-2018/swiss-federal-supreme-court-drug-offender-s-revoked-eu-settlement-permit-reinstated-on-proportionality-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2018/swiss-federal-supreme-court-drug-offender-s-revoked-eu-settlement-permit-reinstated-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1105-2018/swiss-federal-supreme-court-drug-offender-s-revoked-eu-settlement-permit-reinstated-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1105-2018/swiss-federal-supreme-court-drug-offender-s-revoked-eu-settlement-permit-reinstated-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1105-2018/swiss-federal-supreme-court-drug-offender-s-revoked-eu-settlement-permit-reinstated-on-proportionality-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2018/swiss-federal-supreme-court-drug-offender-s-revoked-eu-settlement-permit-reinstated-on-proportionality-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1105-2016/cantons-v-municipalities-real-estate-profit-tax-allocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2016/cantons-v-municipalities-real-estate-profit-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1105-2016/cantons-v-municipalities-real-estate-profit-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1105-2016/cantons-v-municipalities-real-estate-profit-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1105-2016/cantons-v-municipalities-real-estate-profit-tax-allocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2016/cantons-v-municipalities-real-estate-profit-tax-allocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1105-2015/spouse-of-national-v-cantonal-administrative-court-untimely-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2015/spouse-of-national-v-cantonal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1105-2015/spouse-of-national-v-cantonal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1105-2015/spouse-of-national-v-cantonal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1105-2015/spouse-of-national-v-cantonal-administrative-court-untimely-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2015/spouse-of-national-v-cantonal-administrative-court-untimely-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1105-2014/municipality-withdraws-appeal-against-cantonal-court-decision-on-nightclub-security-requirements</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2014/municipality-withdraws-appeal-against-cantonal-court-decision-on-nightclub-security-requirements"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1105-2014/municipality-withdraws-appeal-against-cantonal-court-decision-on-nightclub-security-requirements"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1105-2014/municipality-withdraws-appeal-against-cantonal-court-decision-on-nightclub-security-requirements"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1105-2014/municipality-withdraws-appeal-against-cantonal-court-decision-on-nightclub-security-requirements"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2014/municipality-withdraws-appeal-against-cantonal-court-decision-on-nightclub-security-requirements"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1105-2012/deportation-upheld-despite-parental-ties-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2012/deportation-upheld-despite-parental-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1105-2012/deportation-upheld-despite-parental-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1105-2012/deportation-upheld-despite-parental-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1105-2012/deportation-upheld-despite-parental-ties-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1105-2012/deportation-upheld-despite-parental-ties-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1104-2018/einwohnergemeinde-v-buergergemeinde-solothurn-tax-exemption-contract-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2018/einwohnergemeinde-v-buergergemeinde-solothurn-tax-exemption-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1104-2018/einwohnergemeinde-v-buergergemeinde-solothurn-tax-exemption-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1104-2018/einwohnergemeinde-v-buergergemeinde-solothurn-tax-exemption-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1104-2018/einwohnergemeinde-v-buergergemeinde-solothurn-tax-exemption-contract-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2018/einwohnergemeinde-v-buergergemeinde-solothurn-tax-exemption-contract-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1104-2016/federal-supreme-court-dismisses-appeal-on-immigration-decision-due-to-untimely-filing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2016/federal-supreme-court-dismisses-appeal-on-immigration-decision-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1104-2016/federal-supreme-court-dismisses-appeal-on-immigration-decision-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1104-2016/federal-supreme-court-dismisses-appeal-on-immigration-decision-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1104-2016/federal-supreme-court-dismisses-appeal-on-immigration-decision-due-to-untimely-filing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2016/federal-supreme-court-dismisses-appeal-on-immigration-decision-due-to-untimely-filing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1104-2015/agglo-basel-v-federal-tax-administration-vat-liability-of-membership-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2015/agglo-basel-v-federal-tax-administration-vat-liability-of-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1104-2015/agglo-basel-v-federal-tax-administration-vat-liability-of-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1104-2015/agglo-basel-v-federal-tax-administration-vat-liability-of-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1104-2015/agglo-basel-v-federal-tax-administration-vat-liability-of-membership-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2015/agglo-basel-v-federal-tax-administration-vat-liability-of-membership-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1104-2013/company-tax-revision-denial-regarding-withholding-tax-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2013/company-tax-revision-denial-regarding-withholding-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1104-2013/company-tax-revision-denial-regarding-withholding-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1104-2013/company-tax-revision-denial-regarding-withholding-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1104-2013/company-tax-revision-denial-regarding-withholding-tax-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2013/company-tax-revision-denial-regarding-withholding-tax-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1104-2012/kosovan-national-v-switzerland-residence-permit-renewal-denial-due-to-insufficient-cohabitation-and-integration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2012/kosovan-national-v-switzerland-residence-permit-renewal-denial-due-to-insufficient-cohabitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1104-2012/kosovan-national-v-switzerland-residence-permit-renewal-denial-due-to-insufficient-cohabitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1104-2012/kosovan-national-v-switzerland-residence-permit-renewal-denial-due-to-insufficient-cohabitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1104-2012/kosovan-national-v-switzerland-residence-permit-renewal-denial-due-to-insufficient-cohabitation-and-integration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1104-2012/kosovan-national-v-switzerland-residence-permit-renewal-denial-due-to-insufficient-cohabitation-and-integration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1103-2018/state-control-over-swiss-corporation-s-land-acquisition-due-to-foreign-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2018/state-control-over-swiss-corporation-s-land-acquisition-due-to-foreign-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1103-2018/state-control-over-swiss-corporation-s-land-acquisition-due-to-foreign-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1103-2018/state-control-over-swiss-corporation-s-land-acquisition-due-to-foreign-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1103-2018/state-control-over-swiss-corporation-s-land-acquisition-due-to-foreign-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2018/state-control-over-swiss-corporation-s-land-acquisition-due-to-foreign-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1103-2016/appeal-dismissed-for-defective-submission-regarding-settlement-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2016/appeal-dismissed-for-defective-submission-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1103-2016/appeal-dismissed-for-defective-submission-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1103-2016/appeal-dismissed-for-defective-submission-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1103-2016/appeal-dismissed-for-defective-submission-regarding-settlement-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2016/appeal-dismissed-for-defective-submission-regarding-settlement-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1103-2015/swiss-federal-supreme-court-upholds-revocation-of-nigerian-national-s-residence-permit-due-to-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2015/swiss-federal-supreme-court-upholds-revocation-of-nigerian-national-s-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1103-2015/swiss-federal-supreme-court-upholds-revocation-of-nigerian-national-s-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1103-2015/swiss-federal-supreme-court-upholds-revocation-of-nigerian-national-s-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1103-2015/swiss-federal-supreme-court-upholds-revocation-of-nigerian-national-s-residence-permit-due-to-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2015/swiss-federal-supreme-court-upholds-revocation-of-nigerian-national-s-residence-permit-due-to-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1103-2013/foreign-national-s-attempted-canton-change-and-derivative-permit-applications-denied-due-to-prior-sexual-offense-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2013/foreign-national-s-attempted-canton-change-and-derivative-permit-applications-denied-due-to-prior-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1103-2013/foreign-national-s-attempted-canton-change-and-derivative-permit-applications-denied-due-to-prior-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1103-2013/foreign-national-s-attempted-canton-change-and-derivative-permit-applications-denied-due-to-prior-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1103-2013/foreign-national-s-attempted-canton-change-and-derivative-permit-applications-denied-due-to-prior-sexual-offense-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2013/foreign-national-s-attempted-canton-change-and-derivative-permit-applications-denied-due-to-prior-sexual-offense-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1103-2012/kosovar-nationals-v-switzerland-residence-permit-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2012/kosovar-nationals-v-switzerland-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1103-2012/kosovar-nationals-v-switzerland-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1103-2012/kosovar-nationals-v-switzerland-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1103-2012/kosovar-nationals-v-switzerland-residence-permit-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1103-2012/kosovar-nationals-v-switzerland-residence-permit-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1102-2018/company-withdrawal-of-nursing-home-rent-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2018/company-withdrawal-of-nursing-home-rent-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1102-2018/company-withdrawal-of-nursing-home-rent-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1102-2018/company-withdrawal-of-nursing-home-rent-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1102-2018/company-withdrawal-of-nursing-home-rent-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2018/company-withdrawal-of-nursing-home-rent-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1102-2016/father-denied-family-reunification-for-older-children-despite-mother-s-illness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2016/father-denied-family-reunification-for-older-children-despite-mother-s-illness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1102-2016/father-denied-family-reunification-for-older-children-despite-mother-s-illness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1102-2016/father-denied-family-reunification-for-older-children-despite-mother-s-illness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1102-2016/father-denied-family-reunification-for-older-children-despite-mother-s-illness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2016/father-denied-family-reunification-for-older-children-despite-mother-s-illness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1102-2015/federal-supreme-court-rules-on-scope-of-international-administrative-assistance-inadmissibility-under-laaf</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2015/federal-supreme-court-rules-on-scope-of-international-administrative-assistance-inadmissibility-under-laaf"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1102-2015/federal-supreme-court-rules-on-scope-of-international-administrative-assistance-inadmissibility-under-laaf"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1102-2015/federal-supreme-court-rules-on-scope-of-international-administrative-assistance-inadmissibility-under-laaf"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1102-2015/federal-supreme-court-rules-on-scope-of-international-administrative-assistance-inadmissibility-under-laaf"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2015/federal-supreme-court-rules-on-scope-of-international-administrative-assistance-inadmissibility-under-laaf"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1102-2014/taxpayer-appeal-inadmissible-due-to-late-submission-of-evidence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2014/taxpayer-appeal-inadmissible-due-to-late-submission-of-evidence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1102-2014/taxpayer-appeal-inadmissible-due-to-late-submission-of-evidence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1102-2014/taxpayer-appeal-inadmissible-due-to-late-submission-of-evidence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1102-2014/taxpayer-appeal-inadmissible-due-to-late-submission-of-evidence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2014/taxpayer-appeal-inadmissible-due-to-late-submission-of-evidence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1102-2013/swiss-residence-permit-denial-and-invalidity-insurance-obligation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2013/swiss-residence-permit-denial-and-invalidity-insurance-obligation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1102-2013/swiss-residence-permit-denial-and-invalidity-insurance-obligation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1102-2013/swiss-residence-permit-denial-and-invalidity-insurance-obligation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1102-2013/swiss-residence-permit-denial-and-invalidity-insurance-obligation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2013/swiss-residence-permit-denial-and-invalidity-insurance-obligation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1102-2012/student-legal-aid-denial-in-university-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2012/student-legal-aid-denial-in-university-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1102-2012/student-legal-aid-denial-in-university-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1102-2012/student-legal-aid-denial-in-university-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1102-2012/student-legal-aid-denial-in-university-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1102-2012/student-legal-aid-denial-in-university-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1101-2018/residence-permit-revocation-for-criminal-convictions-trumps-family-life</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2018/residence-permit-revocation-for-criminal-convictions-trumps-family-life"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1101-2018/residence-permit-revocation-for-criminal-convictions-trumps-family-life"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1101-2018/residence-permit-revocation-for-criminal-convictions-trumps-family-life"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1101-2018/residence-permit-revocation-for-criminal-convictions-trumps-family-life"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2018/residence-permit-revocation-for-criminal-convictions-trumps-family-life"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1101-2016/property-owner-v-federal-housing-office-rent-increase-and-damages-claim-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2016/property-owner-v-federal-housing-office-rent-increase-and-damages-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1101-2016/property-owner-v-federal-housing-office-rent-increase-and-damages-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1101-2016/property-owner-v-federal-housing-office-rent-increase-and-damages-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1101-2016/property-owner-v-federal-housing-office-rent-increase-and-damages-claim-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2016/property-owner-v-federal-housing-office-rent-increase-and-damages-claim-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1101-2015/france-v-swiss-bank-account-holder-administrative-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2015/france-v-swiss-bank-account-holder-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1101-2015/france-v-swiss-bank-account-holder-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1101-2015/france-v-swiss-bank-account-holder-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1101-2015/france-v-swiss-bank-account-holder-administrative-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2015/france-v-swiss-bank-account-holder-administrative-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1101-2014/taxpayer-challenge-to-partial-delkredere-write-off-rejection-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2014/taxpayer-challenge-to-partial-delkredere-write-off-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1101-2014/taxpayer-challenge-to-partial-delkredere-write-off-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1101-2014/taxpayer-challenge-to-partial-delkredere-write-off-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1101-2014/taxpayer-challenge-to-partial-delkredere-write-off-rejection-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2014/taxpayer-challenge-to-partial-delkredere-write-off-rejection-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1101-2013/real-estate-transfer-tax-remission-appeal-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2013/real-estate-transfer-tax-remission-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1101-2013/real-estate-transfer-tax-remission-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1101-2013/real-estate-transfer-tax-remission-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1101-2013/real-estate-transfer-tax-remission-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2013/real-estate-transfer-tax-remission-appeal-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1101-2012/public-procurement-award-dispute-involving-subcontractor-suitability-criteria</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2012/public-procurement-award-dispute-involving-subcontractor-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1101-2012/public-procurement-award-dispute-involving-subcontractor-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1101-2012/public-procurement-award-dispute-involving-subcontractor-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1101-2012/public-procurement-award-dispute-involving-subcontractor-suitability-criteria"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1101-2012/public-procurement-award-dispute-involving-subcontractor-suitability-criteria"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1100-2018/cantonal-tax-jurisdiction-dispute-over-effective-seat-ticino-v-graubuenden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2018/cantonal-tax-jurisdiction-dispute-over-effective-seat-ticino-v-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1100-2018/cantonal-tax-jurisdiction-dispute-over-effective-seat-ticino-v-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1100-2018/cantonal-tax-jurisdiction-dispute-over-effective-seat-ticino-v-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1100-2018/cantonal-tax-jurisdiction-dispute-over-effective-seat-ticino-v-graubuenden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2018/cantonal-tax-jurisdiction-dispute-over-effective-seat-ticino-v-graubuenden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1100-2016/consumer-challenge-to-electricity-bill-components-public-lighting-concession-fee-sponsorship</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2016/consumer-challenge-to-electricity-bill-components-public-lighting-concession-fee-sponsorship"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1100-2016/consumer-challenge-to-electricity-bill-components-public-lighting-concession-fee-sponsorship"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1100-2016/consumer-challenge-to-electricity-bill-components-public-lighting-concession-fee-sponsorship"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1100-2016/consumer-challenge-to-electricity-bill-components-public-lighting-concession-fee-sponsorship"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2016/consumer-challenge-to-electricity-bill-components-public-lighting-concession-fee-sponsorship"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1100-2015/petitioner-fails-to-meet-statutory-grounds-and-time-limits-for-tax-revision-and-advance-cost-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2015/petitioner-fails-to-meet-statutory-grounds-and-time-limits-for-tax-revision-and-advance-cost-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1100-2015/petitioner-fails-to-meet-statutory-grounds-and-time-limits-for-tax-revision-and-advance-cost-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1100-2015/petitioner-fails-to-meet-statutory-grounds-and-time-limits-for-tax-revision-and-advance-cost-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1100-2015/petitioner-fails-to-meet-statutory-grounds-and-time-limits-for-tax-revision-and-advance-cost-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2015/petitioner-fails-to-meet-statutory-grounds-and-time-limits-for-tax-revision-and-advance-cost-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1100-2014/brazilian-national-s-residency-revocation-upheld-due-to-insufficient-marriage-duration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2014/brazilian-national-s-residency-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1100-2014/brazilian-national-s-residency-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1100-2014/brazilian-national-s-residency-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1100-2014/brazilian-national-s-residency-revocation-upheld-due-to-insufficient-marriage-duration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2014/brazilian-national-s-residency-revocation-upheld-due-to-insufficient-marriage-duration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1100-2013/residence-permit-appeal-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2013/residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1100-2013/residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1100-2013/residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1100-2013/residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2013/residence-permit-appeal-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1100-2012/swiss-federal-court-confirms-foreign-dating-service-provider-s-swiss-vat-liability-on-electronic-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2012/swiss-federal-court-confirms-foreign-dating-service-provider-s-swiss-vat-liability-on-electronic-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1100-2012/swiss-federal-court-confirms-foreign-dating-service-provider-s-swiss-vat-liability-on-electronic-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1100-2012/swiss-federal-court-confirms-foreign-dating-service-provider-s-swiss-vat-liability-on-electronic-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1100-2012/swiss-federal-court-confirms-foreign-dating-service-provider-s-swiss-vat-liability-on-electronic-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1100-2012/swiss-federal-court-confirms-foreign-dating-service-provider-s-swiss-vat-liability-on-electronic-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2025/applicant-denied-supreme-court-review-against-denial-of-electricity-reconnection-and-procedural-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2025/applicant-denied-supreme-court-review-against-denial-of-electricity-reconnection-and-procedural-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2025/applicant-denied-supreme-court-review-against-denial-of-electricity-reconnection-and-procedural-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2025/applicant-denied-supreme-court-review-against-denial-of-electricity-reconnection-and-procedural-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2025/applicant-denied-supreme-court-review-against-denial-of-electricity-reconnection-and-procedural-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2025/applicant-denied-supreme-court-review-against-denial-of-electricity-reconnection-and-procedural-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2024/appellant-s-insufficient-residence-status-bars-family-reunification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2024/appellant-s-insufficient-residence-status-bars-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2024/appellant-s-insufficient-residence-status-bars-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2024/appellant-s-insufficient-residence-status-bars-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2024/appellant-s-insufficient-residence-status-bars-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2024/appellant-s-insufficient-residence-status-bars-family-reunification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2023/portuguese-national-v-expulsion-order-appeal-timeliness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2023/portuguese-national-v-expulsion-order-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2023/portuguese-national-v-expulsion-order-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2023/portuguese-national-v-expulsion-order-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2023/portuguese-national-v-expulsion-order-appeal-timeliness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2023/portuguese-national-v-expulsion-order-appeal-timeliness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2022/kosovar-national-s-appeal-on-residence-permit-dismissed-due-to-lacking-colorable-legal-claim</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2022/kosovar-national-s-appeal-on-residence-permit-dismissed-due-to-lacking-colorable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2022/kosovar-national-s-appeal-on-residence-permit-dismissed-due-to-lacking-colorable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2022/kosovar-national-s-appeal-on-residence-permit-dismissed-due-to-lacking-colorable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2022/kosovar-national-s-appeal-on-residence-permit-dismissed-due-to-lacking-colorable-legal-claim"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2022/kosovar-national-s-appeal-on-residence-permit-dismissed-due-to-lacking-colorable-legal-claim"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2021/swiss-supreme-court-rejects-appeal-on-residence-permit-extension-and-confirms-expulsion-due-to-insufficient-marriage-duration-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2021/swiss-supreme-court-rejects-appeal-on-residence-permit-extension-and-confirms-expulsion-due-to-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2021/swiss-supreme-court-rejects-appeal-on-residence-permit-extension-and-confirms-expulsion-due-to-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2021/swiss-supreme-court-rejects-appeal-on-residence-permit-extension-and-confirms-expulsion-due-to-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2021/swiss-supreme-court-rejects-appeal-on-residence-permit-extension-and-confirms-expulsion-due-to-insufficient-marriage-duration-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2021/swiss-supreme-court-rejects-appeal-on-residence-permit-extension-and-confirms-expulsion-due-to-insufficient-marriage-duration-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2020/kosovan-national-deportation-after-spouse-s-death-three-days-post-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2020/kosovan-national-deportation-after-spouse-s-death-three-days-post-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2020/kosovan-national-deportation-after-spouse-s-death-three-days-post-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2020/kosovan-national-deportation-after-spouse-s-death-three-days-post-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2020/kosovan-national-deportation-after-spouse-s-death-three-days-post-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2020/kosovan-national-deportation-after-spouse-s-death-three-days-post-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2019/shareholder-recusal-claim-against-finma-for-indemnity-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2019/shareholder-recusal-claim-against-finma-for-indemnity-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2019/shareholder-recusal-claim-against-finma-for-indemnity-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2019/shareholder-recusal-claim-against-finma-for-indemnity-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2019/shareholder-recusal-claim-against-finma-for-indemnity-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2019/shareholder-recusal-claim-against-finma-for-indemnity-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2018/swiss-tax-liability-of-foreign-partnership-income-lacking-proven-permanent-establishment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2018/swiss-tax-liability-of-foreign-partnership-income-lacking-proven-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2018/swiss-tax-liability-of-foreign-partnership-income-lacking-proven-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2018/swiss-tax-liability-of-foreign-partnership-income-lacking-proven-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2018/swiss-tax-liability-of-foreign-partnership-income-lacking-proven-permanent-establishment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2018/swiss-tax-liability-of-foreign-partnership-income-lacking-proven-permanent-establishment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2017/company-parking-fee-challenge-withdrawn-by-board-majority</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2017/company-parking-fee-challenge-withdrawn-by-board-majority"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2017/company-parking-fee-challenge-withdrawn-by-board-majority"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2017/company-parking-fee-challenge-withdrawn-by-board-majority"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2017/company-parking-fee-challenge-withdrawn-by-board-majority"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2017/company-parking-fee-challenge-withdrawn-by-board-majority"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2016/benin-national-denied-residence-extension-following-repeated-study-failures</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2016/benin-national-denied-residence-extension-following-repeated-study-failures"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2016/benin-national-denied-residence-extension-following-repeated-study-failures"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2016/benin-national-denied-residence-extension-following-repeated-study-failures"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2016/benin-national-denied-residence-extension-following-repeated-study-failures"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2016/benin-national-denied-residence-extension-following-repeated-study-failures"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2014/swiss-residence-permit-for-adopted-nephew-denied-due-to-public-policy-conflict-with-congolese-adoption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2014/swiss-residence-permit-for-adopted-nephew-denied-due-to-public-policy-conflict-with-congolese-adoption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2014/swiss-residence-permit-for-adopted-nephew-denied-due-to-public-policy-conflict-with-congolese-adoption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2014/swiss-residence-permit-for-adopted-nephew-denied-due-to-public-policy-conflict-with-congolese-adoption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2014/swiss-residence-permit-for-adopted-nephew-denied-due-to-public-policy-conflict-with-congolese-adoption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2014/swiss-residence-permit-for-adopted-nephew-denied-due-to-public-policy-conflict-with-congolese-adoption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2012/italian-citizen-entry-ban-upheld-due-to-fraud-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2012/italian-citizen-entry-ban-upheld-due-to-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2012/italian-citizen-entry-ban-upheld-due-to-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2012/italian-citizen-entry-ban-upheld-due-to-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2012/italian-citizen-entry-ban-upheld-due-to-fraud-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2012/italian-citizen-entry-ban-upheld-due-to-fraud-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2011/hunter-reparations-for-protected-animal-killing-without-negligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2011/hunter-reparations-for-protected-animal-killing-without-negligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2011/hunter-reparations-for-protected-animal-killing-without-negligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2011/hunter-reparations-for-protected-animal-killing-without-negligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2011/hunter-reparations-for-protected-animal-killing-without-negligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2011/hunter-reparations-for-protected-animal-killing-without-negligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2010/real-estate-profit-tax-on-deferred-sale-profit-based-on-1963-acquisition-value</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2010/real-estate-profit-tax-on-deferred-sale-profit-based-on-1963-acquisition-value"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2010/real-estate-profit-tax-on-deferred-sale-profit-based-on-1963-acquisition-value"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2010/real-estate-profit-tax-on-deferred-sale-profit-based-on-1963-acquisition-value"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2010/real-estate-profit-tax-on-deferred-sale-profit-based-on-1963-acquisition-value"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2010/real-estate-profit-tax-on-deferred-sale-profit-based-on-1963-acquisition-value"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2009/foreign-national-residence-permit-renewal-denial-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2009/foreign-national-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2009/foreign-national-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2009/foreign-national-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2009/foreign-national-residence-permit-renewal-denial-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2009/foreign-national-residence-permit-renewal-denial-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2008/federal-supreme-court-upholds-cantonal-fee-ordinance-allowing-higher-fee-based-on-full-claim-in-partial-actions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2008/federal-supreme-court-upholds-cantonal-fee-ordinance-allowing-higher-fee-based-on-full-claim-in-partial-actions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2008/federal-supreme-court-upholds-cantonal-fee-ordinance-allowing-higher-fee-based-on-full-claim-in-partial-actions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2008/federal-supreme-court-upholds-cantonal-fee-ordinance-allowing-higher-fee-based-on-full-claim-in-partial-actions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2008/federal-supreme-court-upholds-cantonal-fee-ordinance-allowing-higher-fee-based-on-full-claim-in-partial-actions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2008/federal-supreme-court-upholds-cantonal-fee-ordinance-allowing-higher-fee-based-on-full-claim-in-partial-actions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_110-2007/bangladeshi-spouse-permit-non-renewal-due-to-abusive-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2007/bangladeshi-spouse-permit-non-renewal-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_110-2007/bangladeshi-spouse-permit-non-renewal-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_110-2007/bangladeshi-spouse-permit-non-renewal-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_110-2007/bangladeshi-spouse-permit-non-renewal-due-to-abusive-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_110-2007/bangladeshi-spouse-permit-non-renewal-due-to-abusive-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2025/parents-v-cantonal-high-court-school-absences-fines-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2025/parents-v-cantonal-high-court-school-absences-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2025/parents-v-cantonal-high-court-school-absences-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2025/parents-v-cantonal-high-court-school-absences-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2025/parents-v-cantonal-high-court-school-absences-fines-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2025/parents-v-cantonal-high-court-school-absences-fines-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2024/cantonal-ban-on-dog-ownership-upheld-due-to-repeated-aggression</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2024/cantonal-ban-on-dog-ownership-upheld-due-to-repeated-aggression"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2024/cantonal-ban-on-dog-ownership-upheld-due-to-repeated-aggression"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2024/cantonal-ban-on-dog-ownership-upheld-due-to-repeated-aggression"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2024/cantonal-ban-on-dog-ownership-upheld-due-to-repeated-aggression"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2024/cantonal-ban-on-dog-ownership-upheld-due-to-repeated-aggression"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2023/former-federal-employee-s-claim-for-damages-against-the-confederation-rejected-due-to-res-judicata-on-dismissal-legality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2023/former-federal-employee-s-claim-for-damages-against-the-confederation-rejected-due-to-res-judicata-on-dismissal-legality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2023/former-federal-employee-s-claim-for-damages-against-the-confederation-rejected-due-to-res-judicata-on-dismissal-legality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2023/former-federal-employee-s-claim-for-damages-against-the-confederation-rejected-due-to-res-judicata-on-dismissal-legality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2023/former-federal-employee-s-claim-for-damages-against-the-confederation-rejected-due-to-res-judicata-on-dismissal-legality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2023/former-federal-employee-s-claim-for-damages-against-the-confederation-rejected-due-to-res-judicata-on-dismissal-legality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2022/father-s-residence-permit-renewal-after-divorce-upheld-due-to-child-contact</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2022/father-s-residence-permit-renewal-after-divorce-upheld-due-to-child-contact"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2022/father-s-residence-permit-renewal-after-divorce-upheld-due-to-child-contact"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2022/father-s-residence-permit-renewal-after-divorce-upheld-due-to-child-contact"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2022/father-s-residence-permit-renewal-after-divorce-upheld-due-to-child-contact"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2022/father-s-residence-permit-renewal-after-divorce-upheld-due-to-child-contact"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2021/taxpayer-appeal-regarding-reintegration-of-vehicle-expenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2021/taxpayer-appeal-regarding-reintegration-of-vehicle-expenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2021/taxpayer-appeal-regarding-reintegration-of-vehicle-expenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2021/taxpayer-appeal-regarding-reintegration-of-vehicle-expenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2021/taxpayer-appeal-regarding-reintegration-of-vehicle-expenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2021/taxpayer-appeal-regarding-reintegration-of-vehicle-expenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2020/taxation-of-sale-of-non-agricultural-business-asset-and-deductibility-of-co-heir-share-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2020/taxation-of-sale-of-non-agricultural-business-asset-and-deductibility-of-co-heir-share-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2020/taxation-of-sale-of-non-agricultural-business-asset-and-deductibility-of-co-heir-share-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2020/taxation-of-sale-of-non-agricultural-business-asset-and-deductibility-of-co-heir-share-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2020/taxation-of-sale-of-non-agricultural-business-asset-and-deductibility-of-co-heir-share-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2020/taxation-of-sale-of-non-agricultural-business-asset-and-deductibility-of-co-heir-share-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2019/cost-advance-challenge-dismissed-for-lack-of-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2019/cost-advance-challenge-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2019/cost-advance-challenge-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2019/cost-advance-challenge-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2019/cost-advance-challenge-dismissed-for-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2019/cost-advance-challenge-dismissed-for-lack-of-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2018/company-s-royalty-payments-recharacterized-as-disguised-profit-distribution-tax-evasion-confirmed-for-2005-2010</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2018/company-s-royalty-payments-recharacterized-as-disguised-profit-distribution-tax-evasion-confirmed-for-2005-2010"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2018/company-s-royalty-payments-recharacterized-as-disguised-profit-distribution-tax-evasion-confirmed-for-2005-2010"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2018/company-s-royalty-payments-recharacterized-as-disguised-profit-distribution-tax-evasion-confirmed-for-2005-2010"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2018/company-s-royalty-payments-recharacterized-as-disguised-profit-distribution-tax-evasion-confirmed-for-2005-2010"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2018/company-s-royalty-payments-recharacterized-as-disguised-profit-distribution-tax-evasion-confirmed-for-2005-2010"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2017/taxpayer-appeal-regarding-fiscal-valuation-of-unlisted-stock-for-wealth-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2017/taxpayer-appeal-regarding-fiscal-valuation-of-unlisted-stock-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2017/taxpayer-appeal-regarding-fiscal-valuation-of-unlisted-stock-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2017/taxpayer-appeal-regarding-fiscal-valuation-of-unlisted-stock-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2017/taxpayer-appeal-regarding-fiscal-valuation-of-unlisted-stock-for-wealth-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2017/taxpayer-appeal-regarding-fiscal-valuation-of-unlisted-stock-for-wealth-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2016/taxpayer-vs-tax-commission-on-property-gains-tax-assessment-notification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2016/taxpayer-vs-tax-commission-on-property-gains-tax-assessment-notification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2016/taxpayer-vs-tax-commission-on-property-gains-tax-assessment-notification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2016/taxpayer-vs-tax-commission-on-property-gains-tax-assessment-notification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2016/taxpayer-vs-tax-commission-on-property-gains-tax-assessment-notification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2016/taxpayer-vs-tax-commission-on-property-gains-tax-assessment-notification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2015/serbian-national-s-residence-permit-non-renewal-upheld-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2015/serbian-national-s-residence-permit-non-renewal-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2015/serbian-national-s-residence-permit-non-renewal-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2015/serbian-national-s-residence-permit-non-renewal-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2015/serbian-national-s-residence-permit-non-renewal-upheld-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2015/serbian-national-s-residence-permit-non-renewal-upheld-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2014/swiss-federal-supreme-court-rejects-appeal-regarding-us-tax-information-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2014/swiss-federal-supreme-court-rejects-appeal-regarding-us-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2014/swiss-federal-supreme-court-rejects-appeal-regarding-us-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2014/swiss-federal-supreme-court-rejects-appeal-regarding-us-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2014/swiss-federal-supreme-court-rejects-appeal-regarding-us-tax-information-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2014/swiss-federal-supreme-court-rejects-appeal-regarding-us-tax-information-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2013/swiss-federal-supreme-court-upholds-permit-revocation-for-portuguese-national-based-on-criminal-record-and-public-safety-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2013/swiss-federal-supreme-court-upholds-permit-revocation-for-portuguese-national-based-on-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2013/swiss-federal-supreme-court-upholds-permit-revocation-for-portuguese-national-based-on-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2013/swiss-federal-supreme-court-upholds-permit-revocation-for-portuguese-national-based-on-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2013/swiss-federal-supreme-court-upholds-permit-revocation-for-portuguese-national-based-on-criminal-record-and-public-safety-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2013/swiss-federal-supreme-court-upholds-permit-revocation-for-portuguese-national-based-on-criminal-record-and-public-safety-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2012/owner-v-plant-protection-service-extinguishment-of-dispute-due-to-removal-of-infected-trees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2012/owner-v-plant-protection-service-extinguishment-of-dispute-due-to-removal-of-infected-trees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2012/owner-v-plant-protection-service-extinguishment-of-dispute-due-to-removal-of-infected-trees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2012/owner-v-plant-protection-service-extinguishment-of-dispute-due-to-removal-of-infected-trees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2012/owner-v-plant-protection-service-extinguishment-of-dispute-due-to-removal-of-infected-trees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2012/owner-v-plant-protection-service-extinguishment-of-dispute-due-to-removal-of-infected-trees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2011/transfer-of-undeveloped-building-plot-from-business-assets-taxation-of-capital-gains</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2011/transfer-of-undeveloped-building-plot-from-business-assets-taxation-of-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2011/transfer-of-undeveloped-building-plot-from-business-assets-taxation-of-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2011/transfer-of-undeveloped-building-plot-from-business-assets-taxation-of-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2011/transfer-of-undeveloped-building-plot-from-business-assets-taxation-of-capital-gains"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2011/transfer-of-undeveloped-building-plot-from-business-assets-taxation-of-capital-gains"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2010/gruyere-aoc-certification-penalty-public-law-or-private-contract</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2010/gruyere-aoc-certification-penalty-public-law-or-private-contract"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2010/gruyere-aoc-certification-penalty-public-law-or-private-contract"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2010/gruyere-aoc-certification-penalty-public-law-or-private-contract"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2010/gruyere-aoc-certification-penalty-public-law-or-private-contract"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2010/gruyere-aoc-certification-penalty-public-law-or-private-contract"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2009/property-owner-v-tax-authorities-valuation-and-costs-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2009/property-owner-v-tax-authorities-valuation-and-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2009/property-owner-v-tax-authorities-valuation-and-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2009/property-owner-v-tax-authorities-valuation-and-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2009/property-owner-v-tax-authorities-valuation-and-costs-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2009/property-owner-v-tax-authorities-valuation-and-costs-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2008/taxpayer-liable-for-higher-vat-rate-on-processed-hemp-sachets</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2008/taxpayer-liable-for-higher-vat-rate-on-processed-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2008/taxpayer-liable-for-higher-vat-rate-on-processed-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2008/taxpayer-liable-for-higher-vat-rate-on-processed-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2008/taxpayer-liable-for-higher-vat-rate-on-processed-hemp-sachets"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2008/taxpayer-liable-for-higher-vat-rate-on-processed-hemp-sachets"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_11-2007/deportation-upheld-despite-pending-family-reunification-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2007/deportation-upheld-despite-pending-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_11-2007/deportation-upheld-despite-pending-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_11-2007/deportation-upheld-despite-pending-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_11-2007/deportation-upheld-despite-pending-family-reunification-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_11-2007/deportation-upheld-despite-pending-family-reunification-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1099-2018/swiss-swedish-tax-information-exchange-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2018/swiss-swedish-tax-information-exchange-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1099-2018/swiss-swedish-tax-information-exchange-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1099-2018/swiss-swedish-tax-information-exchange-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1099-2018/swiss-swedish-tax-information-exchange-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2018/swiss-swedish-tax-information-exchange-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1099-2016/cantonal-revocation-of-residency-and-inadmissible-appeal-due-to-untimely-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2016/cantonal-revocation-of-residency-and-inadmissible-appeal-due-to-untimely-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1099-2016/cantonal-revocation-of-residency-and-inadmissible-appeal-due-to-untimely-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1099-2016/cantonal-revocation-of-residency-and-inadmissible-appeal-due-to-untimely-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1099-2016/cantonal-revocation-of-residency-and-inadmissible-appeal-due-to-untimely-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2016/cantonal-revocation-of-residency-and-inadmissible-appeal-due-to-untimely-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1099-2013/immigration-permit-revocation-appeal-flawed-by-insufficient-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2013/immigration-permit-revocation-appeal-flawed-by-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1099-2013/immigration-permit-revocation-appeal-flawed-by-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1099-2013/immigration-permit-revocation-appeal-flawed-by-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1099-2013/immigration-permit-revocation-appeal-flawed-by-insufficient-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2013/immigration-permit-revocation-appeal-flawed-by-insufficient-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1099-2012/tax-complaint-dismissal-for-lack-of-power-of-attorney-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2012/tax-complaint-dismissal-for-lack-of-power-of-attorney-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1099-2012/tax-complaint-dismissal-for-lack-of-power-of-attorney-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1099-2012/tax-complaint-dismissal-for-lack-of-power-of-attorney-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1099-2012/tax-complaint-dismissal-for-lack-of-power-of-attorney-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1099-2012/tax-complaint-dismissal-for-lack-of-power-of-attorney-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1098-2018/landowner-damages-claim-against-municipality-for-time-barred-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2018/landowner-damages-claim-against-municipality-for-time-barred-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1098-2018/landowner-damages-claim-against-municipality-for-time-barred-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1098-2018/landowner-damages-claim-against-municipality-for-time-barred-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1098-2018/landowner-damages-claim-against-municipality-for-time-barred-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2018/landowner-damages-claim-against-municipality-for-time-barred-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1098-2016/geneva-bar-commission-v-lawyers-practicing-through-capital-company-with-unregistered-associate</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2016/geneva-bar-commission-v-lawyers-practicing-through-capital-company-with-unregistered-associate"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1098-2016/geneva-bar-commission-v-lawyers-practicing-through-capital-company-with-unregistered-associate"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1098-2016/geneva-bar-commission-v-lawyers-practicing-through-capital-company-with-unregistered-associate"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1098-2016/geneva-bar-commission-v-lawyers-practicing-through-capital-company-with-unregistered-associate"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2016/geneva-bar-commission-v-lawyers-practicing-through-capital-company-with-unregistered-associate"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1098-2015/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-interim-remand-and-reliance-on-inadmissible-new-facts</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2015/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-interim-remand-and-reliance-on-inadmissible-new-facts"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1098-2015/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-interim-remand-and-reliance-on-inadmissible-new-facts"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1098-2015/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-interim-remand-and-reliance-on-inadmissible-new-facts"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1098-2015/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-interim-remand-and-reliance-on-inadmissible-new-facts"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2015/taxpayer-appeal-inadmissible-due-to-failure-to-challenge-interim-remand-and-reliance-on-inadmissible-new-facts"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1098-2014/spousal-tax-liability-prescription-period-and-solidarity-termination-in-direct-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2014/spousal-tax-liability-prescription-period-and-solidarity-termination-in-direct-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1098-2014/spousal-tax-liability-prescription-period-and-solidarity-termination-in-direct-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1098-2014/spousal-tax-liability-prescription-period-and-solidarity-termination-in-direct-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1098-2014/spousal-tax-liability-prescription-period-and-solidarity-termination-in-direct-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2014/spousal-tax-liability-prescription-period-and-solidarity-termination-in-direct-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1098-2013/couple-s-appeal-on-residence-permit-loss-rejected-due-to-shifted-center-of-interests-and-lack-of-means</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2013/couple-s-appeal-on-residence-permit-loss-rejected-due-to-shifted-center-of-interests-and-lack-of-means"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1098-2013/couple-s-appeal-on-residence-permit-loss-rejected-due-to-shifted-center-of-interests-and-lack-of-means"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1098-2013/couple-s-appeal-on-residence-permit-loss-rejected-due-to-shifted-center-of-interests-and-lack-of-means"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1098-2013/couple-s-appeal-on-residence-permit-loss-rejected-due-to-shifted-center-of-interests-and-lack-of-means"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2013/couple-s-appeal-on-residence-permit-loss-rejected-due-to-shifted-center-of-interests-and-lack-of-means"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1098-2012/revocation-of-residence-permit-after-marital-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2012/revocation-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1098-2012/revocation-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1098-2012/revocation-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1098-2012/revocation-of-residence-permit-after-marital-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1098-2012/revocation-of-residence-permit-after-marital-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1097-2018/swiss-citizen-s-delayed-family-reunification-refused-due-to-procedural-defect</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2018/swiss-citizen-s-delayed-family-reunification-refused-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1097-2018/swiss-citizen-s-delayed-family-reunification-refused-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1097-2018/swiss-citizen-s-delayed-family-reunification-refused-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1097-2018/swiss-citizen-s-delayed-family-reunification-refused-due-to-procedural-defect"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2018/swiss-citizen-s-delayed-family-reunification-refused-due-to-procedural-defect"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1097-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-conviction-for-aggravated-robbery-and-related-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-conviction-for-aggravated-robbery-and-related-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1097-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-conviction-for-aggravated-robbery-and-related-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1097-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-conviction-for-aggravated-robbery-and-related-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1097-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-conviction-for-aggravated-robbery-and-related-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-after-conviction-for-aggravated-robbery-and-related-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1097-2015/france-v-switzerland-wrongful-annulment-of-tax-information-request-based-on-alleged-bad-faith</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2015/france-v-switzerland-wrongful-annulment-of-tax-information-request-based-on-alleged-bad-faith"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1097-2015/france-v-switzerland-wrongful-annulment-of-tax-information-request-based-on-alleged-bad-faith"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1097-2015/france-v-switzerland-wrongful-annulment-of-tax-information-request-based-on-alleged-bad-faith"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1097-2015/france-v-switzerland-wrongful-annulment-of-tax-information-request-based-on-alleged-bad-faith"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2015/france-v-switzerland-wrongful-annulment-of-tax-information-request-based-on-alleged-bad-faith"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1097-2014/sro-challenge-to-supervisory-rating-classification-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2014/sro-challenge-to-supervisory-rating-classification-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1097-2014/sro-challenge-to-supervisory-rating-classification-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1097-2014/sro-challenge-to-supervisory-rating-classification-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1097-2014/sro-challenge-to-supervisory-rating-classification-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2014/sro-challenge-to-supervisory-rating-classification-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1097-2013/deportation-of-religious-worker-upheld-residence-appeal-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2013/deportation-of-religious-worker-upheld-residence-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1097-2013/deportation-of-religious-worker-upheld-residence-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1097-2013/deportation-of-religious-worker-upheld-residence-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1097-2013/deportation-of-religious-worker-upheld-residence-appeal-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2013/deportation-of-religious-worker-upheld-residence-appeal-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1097-2012/tunisian-national-v-non-renewal-of-residence-permit-appeal-dismissed-for-failure-to-pay-court-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2012/tunisian-national-v-non-renewal-of-residence-permit-appeal-dismissed-for-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1097-2012/tunisian-national-v-non-renewal-of-residence-permit-appeal-dismissed-for-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1097-2012/tunisian-national-v-non-renewal-of-residence-permit-appeal-dismissed-for-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1097-2012/tunisian-national-v-non-renewal-of-residence-permit-appeal-dismissed-for-failure-to-pay-court-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1097-2012/tunisian-national-v-non-renewal-of-residence-permit-appeal-dismissed-for-failure-to-pay-court-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1096-2018/vat-group-companies-v-federal-tax-administration-intermediary-services-for-financial-products</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2018/vat-group-companies-v-federal-tax-administration-intermediary-services-for-financial-products"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1096-2018/vat-group-companies-v-federal-tax-administration-intermediary-services-for-financial-products"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1096-2018/vat-group-companies-v-federal-tax-administration-intermediary-services-for-financial-products"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1096-2018/vat-group-companies-v-federal-tax-administration-intermediary-services-for-financial-products"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2018/vat-group-companies-v-federal-tax-administration-intermediary-services-for-financial-products"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1096-2016/railway-operator-liability-for-fire-department-costs-in-suicide-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2016/railway-operator-liability-for-fire-department-costs-in-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1096-2016/railway-operator-liability-for-fire-department-costs-in-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1096-2016/railway-operator-liability-for-fire-department-costs-in-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1096-2016/railway-operator-liability-for-fire-department-costs-in-suicide-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2016/railway-operator-liability-for-fire-department-costs-in-suicide-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1096-2015/belarusian-national-v-swiss-detention-extension</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2015/belarusian-national-v-swiss-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1096-2015/belarusian-national-v-swiss-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1096-2015/belarusian-national-v-swiss-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1096-2015/belarusian-national-v-swiss-detention-extension"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2015/belarusian-national-v-swiss-detention-extension"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1096-2014/israeli-national-v-switzerland-residence-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2014/israeli-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1096-2014/israeli-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1096-2014/israeli-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1096-2014/israeli-national-v-switzerland-residence-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2014/israeli-national-v-switzerland-residence-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1096-2013/finma-bankruptcy-proceeding-upheld-against-holding-company-for-late-cost-advance-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2013/finma-bankruptcy-proceeding-upheld-against-holding-company-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1096-2013/finma-bankruptcy-proceeding-upheld-against-holding-company-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1096-2013/finma-bankruptcy-proceeding-upheld-against-holding-company-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1096-2013/finma-bankruptcy-proceeding-upheld-against-holding-company-for-late-cost-advance-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2013/finma-bankruptcy-proceeding-upheld-against-holding-company-for-late-cost-advance-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1096-2012/appeal-regarding-denial-of-legal-aid-in-residence-permit-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2012/appeal-regarding-denial-of-legal-aid-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1096-2012/appeal-regarding-denial-of-legal-aid-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1096-2012/appeal-regarding-denial-of-legal-aid-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1096-2012/appeal-regarding-denial-of-legal-aid-in-residence-permit-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1096-2012/appeal-regarding-denial-of-legal-aid-in-residence-permit-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1095-2018/companies-appeal-input-vat-deduction-proportionality-key-for-mixed-use-activities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2018/companies-appeal-input-vat-deduction-proportionality-key-for-mixed-use-activities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1095-2018/companies-appeal-input-vat-deduction-proportionality-key-for-mixed-use-activities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1095-2018/companies-appeal-input-vat-deduction-proportionality-key-for-mixed-use-activities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1095-2018/companies-appeal-input-vat-deduction-proportionality-key-for-mixed-use-activities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2018/companies-appeal-input-vat-deduction-proportionality-key-for-mixed-use-activities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1095-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-suspected-marriage-of-convenience</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1095-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1095-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1095-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-suspected-marriage-of-convenience"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2016/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-based-on-suspected-marriage-of-convenience"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1095-2015/shareholder-debt-waiver-subject-to-issuance-stamp-duty-affirmed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2015/shareholder-debt-waiver-subject-to-issuance-stamp-duty-affirmed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1095-2015/shareholder-debt-waiver-subject-to-issuance-stamp-duty-affirmed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1095-2015/shareholder-debt-waiver-subject-to-issuance-stamp-duty-affirmed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1095-2015/shareholder-debt-waiver-subject-to-issuance-stamp-duty-affirmed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2015/shareholder-debt-waiver-subject-to-issuance-stamp-duty-affirmed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1095-2014/federal-supreme-court-upholds-refusal-of-residence-permit-for-serbian-national-with-lapsed-settlement-permit-due-to-extended-absence-and-lack-of-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2014/federal-supreme-court-upholds-refusal-of-residence-permit-for-serbian-national-with-lapsed-settlement-permit-due-to-extended-absence-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1095-2014/federal-supreme-court-upholds-refusal-of-residence-permit-for-serbian-national-with-lapsed-settlement-permit-due-to-extended-absence-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1095-2014/federal-supreme-court-upholds-refusal-of-residence-permit-for-serbian-national-with-lapsed-settlement-permit-due-to-extended-absence-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1095-2014/federal-supreme-court-upholds-refusal-of-residence-permit-for-serbian-national-with-lapsed-settlement-permit-due-to-extended-absence-and-lack-of-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2014/federal-supreme-court-upholds-refusal-of-residence-permit-for-serbian-national-with-lapsed-settlement-permit-due-to-extended-absence-and-lack-of-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1095-2013/tunisian-national-detention-pending-deportation-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2013/tunisian-national-detention-pending-deportation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1095-2013/tunisian-national-detention-pending-deportation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1095-2013/tunisian-national-detention-pending-deportation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1095-2013/tunisian-national-detention-pending-deportation-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2013/tunisian-national-detention-pending-deportation-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1095-2012/cameroonian-national-v-switzerland-article-8-echr-and-adult-child-dependency-for-residence-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2012/cameroonian-national-v-switzerland-article-8-echr-and-adult-child-dependency-for-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1095-2012/cameroonian-national-v-switzerland-article-8-echr-and-adult-child-dependency-for-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1095-2012/cameroonian-national-v-switzerland-article-8-echr-and-adult-child-dependency-for-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1095-2012/cameroonian-national-v-switzerland-article-8-echr-and-adult-child-dependency-for-residence-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1095-2012/cameroonian-national-v-switzerland-article-8-echr-and-adult-child-dependency-for-residence-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1094-2018/taxation-of-undeveloped-building-zone-plots-used-for-viticulture</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2018/taxation-of-undeveloped-building-zone-plots-used-for-viticulture"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1094-2018/taxation-of-undeveloped-building-zone-plots-used-for-viticulture"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1094-2018/taxation-of-undeveloped-building-zone-plots-used-for-viticulture"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1094-2018/taxation-of-undeveloped-building-zone-plots-used-for-viticulture"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2018/taxation-of-undeveloped-building-zone-plots-used-for-viticulture"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1094-2016/non-citizen-s-appeal-on-residence-permit-revocation-dismissed-for-procedural-non-compliance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2016/non-citizen-s-appeal-on-residence-permit-revocation-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1094-2016/non-citizen-s-appeal-on-residence-permit-revocation-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1094-2016/non-citizen-s-appeal-on-residence-permit-revocation-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1094-2016/non-citizen-s-appeal-on-residence-permit-revocation-dismissed-for-procedural-non-compliance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2016/non-citizen-s-appeal-on-residence-permit-revocation-dismissed-for-procedural-non-compliance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1094-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-material-misrepresentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-material-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1094-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-material-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1094-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-material-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1094-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-material-misrepresentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2015/serbian-national-v-switzerland-revocation-of-residence-permit-for-material-misrepresentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1094-2014/taxpayer-prescription-challenge-military-service-exemption-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2014/taxpayer-prescription-challenge-military-service-exemption-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1094-2014/taxpayer-prescription-challenge-military-service-exemption-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1094-2014/taxpayer-prescription-challenge-military-service-exemption-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1094-2014/taxpayer-prescription-challenge-military-service-exemption-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2014/taxpayer-prescription-challenge-military-service-exemption-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1094-2013/applicant-v-state-regarding-detention-pending-deportation-and-illness-of-partner</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2013/applicant-v-state-regarding-detention-pending-deportation-and-illness-of-partner"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1094-2013/applicant-v-state-regarding-detention-pending-deportation-and-illness-of-partner"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1094-2013/applicant-v-state-regarding-detention-pending-deportation-and-illness-of-partner"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1094-2013/applicant-v-state-regarding-detention-pending-deportation-and-illness-of-partner"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2013/applicant-v-state-regarding-detention-pending-deportation-and-illness-of-partner"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1094-2012/federal-supreme-court-ruling-on-inadmissible-residence-permit-appeal-due-to-failure-to-submit-contested-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2012/federal-supreme-court-ruling-on-inadmissible-residence-permit-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1094-2012/federal-supreme-court-ruling-on-inadmissible-residence-permit-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1094-2012/federal-supreme-court-ruling-on-inadmissible-residence-permit-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1094-2012/federal-supreme-court-ruling-on-inadmissible-residence-permit-appeal-due-to-failure-to-submit-contested-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1094-2012/federal-supreme-court-ruling-on-inadmissible-residence-permit-appeal-due-to-failure-to-submit-contested-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2018/turkish-national-v-federal-supreme-court-residence-permit-renewal-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2018/turkish-national-v-federal-supreme-court-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2018/turkish-national-v-federal-supreme-court-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2018/turkish-national-v-federal-supreme-court-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2018/turkish-national-v-federal-supreme-court-residence-permit-renewal-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2018/turkish-national-v-federal-supreme-court-residence-permit-renewal-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2017/nigerian-national-residence-permit-appeal-dismissal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2017/nigerian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2017/nigerian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2017/nigerian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2017/nigerian-national-residence-permit-appeal-dismissal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2017/nigerian-national-residence-permit-appeal-dismissal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2016/swiss-federal-supreme-court-rejects-late-family-reunification-claim-by-turkish-swiss-citizen-and-spouse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2016/swiss-federal-supreme-court-rejects-late-family-reunification-claim-by-turkish-swiss-citizen-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2016/swiss-federal-supreme-court-rejects-late-family-reunification-claim-by-turkish-swiss-citizen-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2016/swiss-federal-supreme-court-rejects-late-family-reunification-claim-by-turkish-swiss-citizen-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2016/swiss-federal-supreme-court-rejects-late-family-reunification-claim-by-turkish-swiss-citizen-and-spouse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2016/swiss-federal-supreme-court-rejects-late-family-reunification-claim-by-turkish-swiss-citizen-and-spouse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2015/swiss-national-s-property-acquisition-subject-to-lfaie-due-to-foreign-husband-s-financing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2015/swiss-national-s-property-acquisition-subject-to-lfaie-due-to-foreign-husband-s-financing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2015/swiss-national-s-property-acquisition-subject-to-lfaie-due-to-foreign-husband-s-financing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2015/swiss-national-s-property-acquisition-subject-to-lfaie-due-to-foreign-husband-s-financing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2015/swiss-national-s-property-acquisition-subject-to-lfaie-due-to-foreign-husband-s-financing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2015/swiss-national-s-property-acquisition-subject-to-lfaie-due-to-foreign-husband-s-financing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2014/ghanaian-national-v-federal-supreme-court-dismissal-of-frivolous-appeal-and-sanction-on-counsel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2014/ghanaian-national-v-federal-supreme-court-dismissal-of-frivolous-appeal-and-sanction-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2014/ghanaian-national-v-federal-supreme-court-dismissal-of-frivolous-appeal-and-sanction-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2014/ghanaian-national-v-federal-supreme-court-dismissal-of-frivolous-appeal-and-sanction-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2014/ghanaian-national-v-federal-supreme-court-dismissal-of-frivolous-appeal-and-sanction-on-counsel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2014/ghanaian-national-v-federal-supreme-court-dismissal-of-frivolous-appeal-and-sanction-on-counsel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2013/liquidation-companies-v-cantonal-tax-assessment-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2013/liquidation-companies-v-cantonal-tax-assessment-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2013/liquidation-companies-v-cantonal-tax-assessment-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2013/liquidation-companies-v-cantonal-tax-assessment-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2013/liquidation-companies-v-cantonal-tax-assessment-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2013/liquidation-companies-v-cantonal-tax-assessment-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1093-2012/moroccan-national-family-reunification-permit-denial-based-on-criminal-history-right-to-be-heard-violated</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2012/moroccan-national-family-reunification-permit-denial-based-on-criminal-history-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1093-2012/moroccan-national-family-reunification-permit-denial-based-on-criminal-history-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1093-2012/moroccan-national-family-reunification-permit-denial-based-on-criminal-history-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1093-2012/moroccan-national-family-reunification-permit-denial-based-on-criminal-history-right-to-be-heard-violated"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1093-2012/moroccan-national-family-reunification-permit-denial-based-on-criminal-history-right-to-be-heard-violated"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2018/latvian-mother-denied-residence-permit-based-on-father-s-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2018/latvian-mother-denied-residence-permit-based-on-father-s-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2018/latvian-mother-denied-residence-permit-based-on-father-s-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2018/latvian-mother-denied-residence-permit-based-on-father-s-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2018/latvian-mother-denied-residence-permit-based-on-father-s-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2018/latvian-mother-denied-residence-permit-based-on-father-s-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2017/university-of-fribourg-doctoral-fee-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2017/university-of-fribourg-doctoral-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2017/university-of-fribourg-doctoral-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2017/university-of-fribourg-doctoral-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2017/university-of-fribourg-doctoral-fee-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2017/university-of-fribourg-doctoral-fee-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2016/foreign-national-detention-pending-deportation-appeal-mootness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2016/foreign-national-detention-pending-deportation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2016/foreign-national-detention-pending-deportation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2016/foreign-national-detention-pending-deportation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2016/foreign-national-detention-pending-deportation-appeal-mootness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2016/foreign-national-detention-pending-deportation-appeal-mootness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2015/nigerian-national-family-permit-renewal-denial-due-to-prolonged-social-welfare-dependence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2015/nigerian-national-family-permit-renewal-denial-due-to-prolonged-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2015/nigerian-national-family-permit-renewal-denial-due-to-prolonged-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2015/nigerian-national-family-permit-renewal-denial-due-to-prolonged-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2015/nigerian-national-family-permit-renewal-denial-due-to-prolonged-social-welfare-dependence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2015/nigerian-national-family-permit-renewal-denial-due-to-prolonged-social-welfare-dependence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2014/us-citizen-asylum-appeal-admissibility-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2014/us-citizen-asylum-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2014/us-citizen-asylum-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2014/us-citizen-asylum-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2014/us-citizen-asylum-appeal-admissibility-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2014/us-citizen-asylum-appeal-admissibility-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2013/moroccan-national-deportation-appeal-rejection-based-on-abusive-marriage-and-non-applicability-of-free-movement-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2013/moroccan-national-deportation-appeal-rejection-based-on-abusive-marriage-and-non-applicability-of-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2013/moroccan-national-deportation-appeal-rejection-based-on-abusive-marriage-and-non-applicability-of-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2013/moroccan-national-deportation-appeal-rejection-based-on-abusive-marriage-and-non-applicability-of-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2013/moroccan-national-deportation-appeal-rejection-based-on-abusive-marriage-and-non-applicability-of-free-movement-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2013/moroccan-national-deportation-appeal-rejection-based-on-abusive-marriage-and-non-applicability-of-free-movement-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1092-2012/algerian-national-s-detention-pending-removal-upheld-asylum-appeal-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2012/algerian-national-s-detention-pending-removal-upheld-asylum-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1092-2012/algerian-national-s-detention-pending-removal-upheld-asylum-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1092-2012/algerian-national-s-detention-pending-removal-upheld-asylum-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1092-2012/algerian-national-s-detention-pending-removal-upheld-asylum-appeal-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1092-2012/algerian-national-s-detention-pending-removal-upheld-asylum-appeal-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2018/indian-national-permit-revocation-for-severe-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2018/indian-national-permit-revocation-for-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2018/indian-national-permit-revocation-for-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2018/indian-national-permit-revocation-for-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2018/indian-national-permit-revocation-for-severe-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2018/indian-national-permit-revocation-for-severe-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2017/customer-appeal-transfer-regarding-request-for-pro-bono-legal-aid</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2017/customer-appeal-transfer-regarding-request-for-pro-bono-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2017/customer-appeal-transfer-regarding-request-for-pro-bono-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2017/customer-appeal-transfer-regarding-request-for-pro-bono-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2017/customer-appeal-transfer-regarding-request-for-pro-bono-legal-aid"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2017/customer-appeal-transfer-regarding-request-for-pro-bono-legal-aid"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2016/algerian-national-v-switzerland-detention-pending-deportation-and-cumulative-detention-periods</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2016/algerian-national-v-switzerland-detention-pending-deportation-and-cumulative-detention-periods"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2016/algerian-national-v-switzerland-detention-pending-deportation-and-cumulative-detention-periods"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2016/algerian-national-v-switzerland-detention-pending-deportation-and-cumulative-detention-periods"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2016/algerian-national-v-switzerland-detention-pending-deportation-and-cumulative-detention-periods"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2016/algerian-national-v-switzerland-detention-pending-deportation-and-cumulative-detention-periods"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2015/father-challenges-supervised-visit-fee</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2015/father-challenges-supervised-visit-fee"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2015/father-challenges-supervised-visit-fee"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2015/father-challenges-supervised-visit-fee"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2015/father-challenges-supervised-visit-fee"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2015/father-challenges-supervised-visit-fee"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2014/slovenian-pensioner-s-permit-revocation-upheld-due-to-supplementary-benefits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2014/slovenian-pensioner-s-permit-revocation-upheld-due-to-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2014/slovenian-pensioner-s-permit-revocation-upheld-due-to-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2014/slovenian-pensioner-s-permit-revocation-upheld-due-to-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2014/slovenian-pensioner-s-permit-revocation-upheld-due-to-supplementary-benefits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2014/slovenian-pensioner-s-permit-revocation-upheld-due-to-supplementary-benefits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2013/municipality-v-resident-registration-appeal-dismissed-for-lack-of-standing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2013/municipality-v-resident-registration-appeal-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2013/municipality-v-resident-registration-appeal-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2013/municipality-v-resident-registration-appeal-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2013/municipality-v-resident-registration-appeal-dismissed-for-lack-of-standing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2013/municipality-v-resident-registration-appeal-dismissed-for-lack-of-standing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1091-2012/milk-producer-organization-v-federal-office-for-agriculture-milk-quotas</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2012/milk-producer-organization-v-federal-office-for-agriculture-milk-quotas"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1091-2012/milk-producer-organization-v-federal-office-for-agriculture-milk-quotas"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1091-2012/milk-producer-organization-v-federal-office-for-agriculture-milk-quotas"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1091-2012/milk-producer-organization-v-federal-office-for-agriculture-milk-quotas"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1091-2012/milk-producer-organization-v-federal-office-for-agriculture-milk-quotas"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1090-2018/indian-national-v-switzerland-residence-permit-non-renewal-upheld-after-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2018/indian-national-v-switzerland-residence-permit-non-renewal-upheld-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1090-2018/indian-national-v-switzerland-residence-permit-non-renewal-upheld-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1090-2018/indian-national-v-switzerland-residence-permit-non-renewal-upheld-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1090-2018/indian-national-v-switzerland-residence-permit-non-renewal-upheld-after-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2018/indian-national-v-switzerland-residence-permit-non-renewal-upheld-after-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1090-2017/federal-supreme-court-overturns-revocation-of-settlement-permit-based-on-sham-marriage-finding</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2017/federal-supreme-court-overturns-revocation-of-settlement-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1090-2017/federal-supreme-court-overturns-revocation-of-settlement-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1090-2017/federal-supreme-court-overturns-revocation-of-settlement-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1090-2017/federal-supreme-court-overturns-revocation-of-settlement-permit-based-on-sham-marriage-finding"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2017/federal-supreme-court-overturns-revocation-of-settlement-permit-based-on-sham-marriage-finding"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1090-2016/french-national-deportation-upheld-despite-disability-and-child-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2016/french-national-deportation-upheld-despite-disability-and-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1090-2016/french-national-deportation-upheld-despite-disability-and-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1090-2016/french-national-deportation-upheld-despite-disability-and-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1090-2016/french-national-deportation-upheld-despite-disability-and-child-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2016/french-national-deportation-upheld-despite-disability-and-child-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1090-2014/asylum-seeker-challenges-movement-restriction-due-to-procedural-error</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2014/asylum-seeker-challenges-movement-restriction-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1090-2014/asylum-seeker-challenges-movement-restriction-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1090-2014/asylum-seeker-challenges-movement-restriction-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1090-2014/asylum-seeker-challenges-movement-restriction-due-to-procedural-error"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2014/asylum-seeker-challenges-movement-restriction-due-to-procedural-error"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1090-2013/establishment-v-liquor-authority-sanction-for-repeated-alcohol-law-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2013/establishment-v-liquor-authority-sanction-for-repeated-alcohol-law-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1090-2013/establishment-v-liquor-authority-sanction-for-repeated-alcohol-law-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1090-2013/establishment-v-liquor-authority-sanction-for-repeated-alcohol-law-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1090-2013/establishment-v-liquor-authority-sanction-for-repeated-alcohol-law-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2013/establishment-v-liquor-authority-sanction-for-repeated-alcohol-law-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1090-2012/father-s-appeal-on-child-support-contribution-dismissed-for-procedural-deficiencies</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2012/father-s-appeal-on-child-support-contribution-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1090-2012/father-s-appeal-on-child-support-contribution-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1090-2012/father-s-appeal-on-child-support-contribution-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1090-2012/father-s-appeal-on-child-support-contribution-dismissed-for-procedural-deficiencies"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1090-2012/father-s-appeal-on-child-support-contribution-dismissed-for-procedural-deficiencies"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2026</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2026"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2026"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2026"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2026"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2026"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2025/lawyers-challenge-arbitrary-court-costs-imposed-for-detention-release-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2025/lawyers-challenge-arbitrary-court-costs-imposed-for-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2025/lawyers-challenge-arbitrary-court-costs-imposed-for-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2025/lawyers-challenge-arbitrary-court-costs-imposed-for-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2025/lawyers-challenge-arbitrary-court-costs-imposed-for-detention-release-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2025/lawyers-challenge-arbitrary-court-costs-imposed-for-detention-release-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2024/company-appeal-against-covid-aid-restitution-dismissed-for-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2024/company-appeal-against-covid-aid-restitution-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2024/company-appeal-against-covid-aid-restitution-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2024/company-appeal-against-covid-aid-restitution-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2024/company-appeal-against-covid-aid-restitution-dismissed-for-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2024/company-appeal-against-covid-aid-restitution-dismissed-for-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2023/removal-order-upheld-against-foreign-national-due-to-criminal-record-despite-family-hardship-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2023/removal-order-upheld-against-foreign-national-due-to-criminal-record-despite-family-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2023/removal-order-upheld-against-foreign-national-due-to-criminal-record-despite-family-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2023/removal-order-upheld-against-foreign-national-due-to-criminal-record-despite-family-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2023/removal-order-upheld-against-foreign-national-due-to-criminal-record-despite-family-hardship-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2023/removal-order-upheld-against-foreign-national-due-to-criminal-record-despite-family-hardship-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2022/federal-supreme-court-on-administrative-assistance-under-switzerland-korea-double-taxation-agreement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2022/federal-supreme-court-on-administrative-assistance-under-switzerland-korea-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2022/federal-supreme-court-on-administrative-assistance-under-switzerland-korea-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2022/federal-supreme-court-on-administrative-assistance-under-switzerland-korea-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2022/federal-supreme-court-on-administrative-assistance-under-switzerland-korea-double-taxation-agreement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2022/federal-supreme-court-on-administrative-assistance-under-switzerland-korea-double-taxation-agreement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2021/physician-challenge-to-emergency-service-substitute-fee-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2021/physician-challenge-to-emergency-service-substitute-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2021/physician-challenge-to-emergency-service-substitute-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2021/physician-challenge-to-emergency-service-substitute-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2021/physician-challenge-to-emergency-service-substitute-fee-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2021/physician-challenge-to-emergency-service-substitute-fee-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2020/distribution-network-operators-v-elcom-electricity-tariffs-and-legitimate-expectation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2020/distribution-network-operators-v-elcom-electricity-tariffs-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2020/distribution-network-operators-v-elcom-electricity-tariffs-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2020/distribution-network-operators-v-elcom-electricity-tariffs-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2020/distribution-network-operators-v-elcom-electricity-tariffs-and-legitimate-expectation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2020/distribution-network-operators-v-elcom-electricity-tariffs-and-legitimate-expectation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2019/canton-of-geneva-v-home-care-corporation-standing-to-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2019/canton-of-geneva-v-home-care-corporation-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2019/canton-of-geneva-v-home-care-corporation-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2019/canton-of-geneva-v-home-care-corporation-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2019/canton-of-geneva-v-home-care-corporation-standing-to-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2019/canton-of-geneva-v-home-care-corporation-standing-to-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2018/federal-supreme-court-upholds-withdrawal-of-boat-mooring-due-to-chronic-non-maintenance-and-insufficient-use</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2018/federal-supreme-court-upholds-withdrawal-of-boat-mooring-due-to-chronic-non-maintenance-and-insufficient-use"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2018/federal-supreme-court-upholds-withdrawal-of-boat-mooring-due-to-chronic-non-maintenance-and-insufficient-use"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2018/federal-supreme-court-upholds-withdrawal-of-boat-mooring-due-to-chronic-non-maintenance-and-insufficient-use"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2018/federal-supreme-court-upholds-withdrawal-of-boat-mooring-due-to-chronic-non-maintenance-and-insufficient-use"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2018/federal-supreme-court-upholds-withdrawal-of-boat-mooring-due-to-chronic-non-maintenance-and-insufficient-use"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2017/supreme-court-strikes-down-municipal-parking-fee-for-private-lots-due-to-lack-of-legal-certainty</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2017/supreme-court-strikes-down-municipal-parking-fee-for-private-lots-due-to-lack-of-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2017/supreme-court-strikes-down-municipal-parking-fee-for-private-lots-due-to-lack-of-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2017/supreme-court-strikes-down-municipal-parking-fee-for-private-lots-due-to-lack-of-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2017/supreme-court-strikes-down-municipal-parking-fee-for-private-lots-due-to-lack-of-legal-certainty"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2017/supreme-court-strikes-down-municipal-parking-fee-for-private-lots-due-to-lack-of-legal-certainty"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2016/revocation-of-settlement-permit-for-serious-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2016/revocation-of-settlement-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2016/revocation-of-settlement-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2016/revocation-of-settlement-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2016/revocation-of-settlement-permit-for-serious-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2016/revocation-of-settlement-permit-for-serious-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2015/taxpayer-v-tax-administration-hidden-distributions-of-profits</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2015/taxpayer-v-tax-administration-hidden-distributions-of-profits"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2015/taxpayer-v-tax-administration-hidden-distributions-of-profits"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2015/taxpayer-v-tax-administration-hidden-distributions-of-profits"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2015/taxpayer-v-tax-administration-hidden-distributions-of-profits"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2015/taxpayer-v-tax-administration-hidden-distributions-of-profits"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2014/parents-v-canton-aargau-on-provisional-order-for-school-placement</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2014/parents-v-canton-aargau-on-provisional-order-for-school-placement"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2014/parents-v-canton-aargau-on-provisional-order-for-school-placement"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2014/parents-v-canton-aargau-on-provisional-order-for-school-placement"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2014/parents-v-canton-aargau-on-provisional-order-for-school-placement"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2014/parents-v-canton-aargau-on-provisional-order-for-school-placement"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2013/failure-to-pay-security-deposit-and-insufficient-grounds-for-appeal-in-tax-matter</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2013/failure-to-pay-security-deposit-and-insufficient-grounds-for-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2013/failure-to-pay-security-deposit-and-insufficient-grounds-for-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2013/failure-to-pay-security-deposit-and-insufficient-grounds-for-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2013/failure-to-pay-security-deposit-and-insufficient-grounds-for-appeal-in-tax-matter"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2013/failure-to-pay-security-deposit-and-insufficient-grounds-for-appeal-in-tax-matter"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2012/revocation-of-permanent-residence-for-serious-criminal-offenses</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2012/revocation-of-permanent-residence-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2012/revocation-of-permanent-residence-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2012/revocation-of-permanent-residence-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2012/revocation-of-permanent-residence-for-serious-criminal-offenses"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2012/revocation-of-permanent-residence-for-serious-criminal-offenses"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2011/company-appeals-discretionary-tax-assessment-due-to-lack-of-documentation-and-uncooperative-conduct-regarding-liechtenstein-entities</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2011/company-appeals-discretionary-tax-assessment-due-to-lack-of-documentation-and-uncooperative-conduct-regarding-liechtenstein-entities"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2011/company-appeals-discretionary-tax-assessment-due-to-lack-of-documentation-and-uncooperative-conduct-regarding-liechtenstein-entities"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2011/company-appeals-discretionary-tax-assessment-due-to-lack-of-documentation-and-uncooperative-conduct-regarding-liechtenstein-entities"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2011/company-appeals-discretionary-tax-assessment-due-to-lack-of-documentation-and-uncooperative-conduct-regarding-liechtenstein-entities"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2011/company-appeals-discretionary-tax-assessment-due-to-lack-of-documentation-and-uncooperative-conduct-regarding-liechtenstein-entities"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2010/federal-tribunal-dismisses-domicile-recourse-for-untimely-submission-of-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2010/federal-tribunal-dismisses-domicile-recourse-for-untimely-submission-of-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2010/federal-tribunal-dismisses-domicile-recourse-for-untimely-submission-of-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2010/federal-tribunal-dismisses-domicile-recourse-for-untimely-submission-of-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2010/federal-tribunal-dismisses-domicile-recourse-for-untimely-submission-of-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2010/federal-tribunal-dismisses-domicile-recourse-for-untimely-submission-of-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2009/refusal-to-extend-residence-permit-following-quick-marital-dissolution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2009/refusal-to-extend-residence-permit-following-quick-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2009/refusal-to-extend-residence-permit-following-quick-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2009/refusal-to-extend-residence-permit-following-quick-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2009/refusal-to-extend-residence-permit-following-quick-marital-dissolution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2009/refusal-to-extend-residence-permit-following-quick-marital-dissolution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2008/x-ag-v-y-gmbh-provisional-measures-on-program-transmission</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2008/x-ag-v-y-gmbh-provisional-measures-on-program-transmission"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2008/x-ag-v-y-gmbh-provisional-measures-on-program-transmission"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2008/x-ag-v-y-gmbh-provisional-measures-on-program-transmission"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2008/x-ag-v-y-gmbh-provisional-measures-on-program-transmission"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2008/x-ag-v-y-gmbh-provisional-measures-on-program-transmission"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_109-2007/appeal-inadmissible-due-to-unpaid-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2007/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_109-2007/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_109-2007/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_109-2007/appeal-inadmissible-due-to-unpaid-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_109-2007/appeal-inadmissible-due-to-unpaid-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1089-2017/complainant-s-appeal-regarding-rejection-of-disciplinary-proceedings-against-notary-dismissed-for-lack-of-standing-and-insufficient-argumentation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2017/complainant-s-appeal-regarding-rejection-of-disciplinary-proceedings-against-notary-dismissed-for-lack-of-standing-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1089-2017/complainant-s-appeal-regarding-rejection-of-disciplinary-proceedings-against-notary-dismissed-for-lack-of-standing-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1089-2017/complainant-s-appeal-regarding-rejection-of-disciplinary-proceedings-against-notary-dismissed-for-lack-of-standing-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1089-2017/complainant-s-appeal-regarding-rejection-of-disciplinary-proceedings-against-notary-dismissed-for-lack-of-standing-and-insufficient-argumentation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2017/complainant-s-appeal-regarding-rejection-of-disciplinary-proceedings-against-notary-dismissed-for-lack-of-standing-and-insufficient-argumentation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1089-2016/togolese-national-asylum-rejection-and-deportation-on-procedural-grounds</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2016/togolese-national-asylum-rejection-and-deportation-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1089-2016/togolese-national-asylum-rejection-and-deportation-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1089-2016/togolese-national-asylum-rejection-and-deportation-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1089-2016/togolese-national-asylum-rejection-and-deportation-on-procedural-grounds"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2016/togolese-national-asylum-rejection-and-deportation-on-procedural-grounds"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1089-2015/sham-marriage-fraud-leads-to-residency-permit-revocation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2015/sham-marriage-fraud-leads-to-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1089-2015/sham-marriage-fraud-leads-to-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1089-2015/sham-marriage-fraud-leads-to-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1089-2015/sham-marriage-fraud-leads-to-residency-permit-revocation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2015/sham-marriage-fraud-leads-to-residency-permit-revocation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1089-2013/asylum-seeker-s-detention-extension-upheld-for-evasion-risk</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2013/asylum-seeker-s-detention-extension-upheld-for-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1089-2013/asylum-seeker-s-detention-extension-upheld-for-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1089-2013/asylum-seeker-s-detention-extension-upheld-for-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1089-2013/asylum-seeker-s-detention-extension-upheld-for-evasion-risk"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2013/asylum-seeker-s-detention-extension-upheld-for-evasion-risk"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1089-2012/detention-extension-lacking-timely-judicial-approval</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2012/detention-extension-lacking-timely-judicial-approval"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1089-2012/detention-extension-lacking-timely-judicial-approval"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1089-2012/detention-extension-lacking-timely-judicial-approval"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1089-2012/detention-extension-lacking-timely-judicial-approval"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1089-2012/detention-extension-lacking-timely-judicial-approval"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1088-2018/federal-supreme-court-overturns-definitive-sequestration-of-banned-dog-breed-on-grounds-of-disproportionality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2018/federal-supreme-court-overturns-definitive-sequestration-of-banned-dog-breed-on-grounds-of-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1088-2018/federal-supreme-court-overturns-definitive-sequestration-of-banned-dog-breed-on-grounds-of-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1088-2018/federal-supreme-court-overturns-definitive-sequestration-of-banned-dog-breed-on-grounds-of-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1088-2018/federal-supreme-court-overturns-definitive-sequestration-of-banned-dog-breed-on-grounds-of-disproportionality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2018/federal-supreme-court-overturns-definitive-sequestration-of-banned-dog-breed-on-grounds-of-disproportionality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1088-2017/claimant-s-failure-to-pay-security-deposit-bars-appeal-of-non-suit-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2017/claimant-s-failure-to-pay-security-deposit-bars-appeal-of-non-suit-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1088-2017/claimant-s-failure-to-pay-security-deposit-bars-appeal-of-non-suit-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1088-2017/claimant-s-failure-to-pay-security-deposit-bars-appeal-of-non-suit-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1088-2017/claimant-s-failure-to-pay-security-deposit-bars-appeal-of-non-suit-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2017/claimant-s-failure-to-pay-security-deposit-bars-appeal-of-non-suit-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1088-2016/cantonal-subsidy-dispute-and-court-fee-allocation-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2016/cantonal-subsidy-dispute-and-court-fee-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1088-2016/cantonal-subsidy-dispute-and-court-fee-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1088-2016/cantonal-subsidy-dispute-and-court-fee-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1088-2016/cantonal-subsidy-dispute-and-court-fee-allocation-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2016/cantonal-subsidy-dispute-and-court-fee-allocation-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1088-2015/appeal-regarding-residence-permit-revocation-deadline-extension-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2015/appeal-regarding-residence-permit-revocation-deadline-extension-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1088-2015/appeal-regarding-residence-permit-revocation-deadline-extension-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1088-2015/appeal-regarding-residence-permit-revocation-deadline-extension-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1088-2015/appeal-regarding-residence-permit-revocation-deadline-extension-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2015/appeal-regarding-residence-permit-revocation-deadline-extension-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1088-2014/industrial-company-loss-offsetting-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2014/industrial-company-loss-offsetting-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1088-2014/industrial-company-loss-offsetting-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1088-2014/industrial-company-loss-offsetting-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1088-2014/industrial-company-loss-offsetting-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2014/industrial-company-loss-offsetting-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1088-2013/federal-court-annuls-second-administrative-detention-pending-deportation-due-to-lack-of-new-flight-risk-factors</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2013/federal-court-annuls-second-administrative-detention-pending-deportation-due-to-lack-of-new-flight-risk-factors"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1088-2013/federal-court-annuls-second-administrative-detention-pending-deportation-due-to-lack-of-new-flight-risk-factors"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1088-2013/federal-court-annuls-second-administrative-detention-pending-deportation-due-to-lack-of-new-flight-risk-factors"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1088-2013/federal-court-annuls-second-administrative-detention-pending-deportation-due-to-lack-of-new-flight-risk-factors"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1088-2013/federal-court-annuls-second-administrative-detention-pending-deportation-due-to-lack-of-new-flight-risk-factors"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1087-2018/taxation-of-imputed-rental-value-of-unoccupied-villa</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2018/taxation-of-imputed-rental-value-of-unoccupied-villa"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1087-2018/taxation-of-imputed-rental-value-of-unoccupied-villa"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1087-2018/taxation-of-imputed-rental-value-of-unoccupied-villa"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1087-2018/taxation-of-imputed-rental-value-of-unoccupied-villa"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2018/taxation-of-imputed-rental-value-of-unoccupied-villa"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1087-2017/shareholder-appeal-regarding-liquidation-asset-realization-timing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2017/shareholder-appeal-regarding-liquidation-asset-realization-timing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1087-2017/shareholder-appeal-regarding-liquidation-asset-realization-timing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1087-2017/shareholder-appeal-regarding-liquidation-asset-realization-timing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1087-2017/shareholder-appeal-regarding-liquidation-asset-realization-timing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2017/shareholder-appeal-regarding-liquidation-asset-realization-timing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1087-2016/federal-tax-administration-v-taxpayer-tax-assistance-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2016/federal-tax-administration-v-taxpayer-tax-assistance-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1087-2016/federal-tax-administration-v-taxpayer-tax-assistance-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1087-2016/federal-tax-administration-v-taxpayer-tax-assistance-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1087-2016/federal-tax-administration-v-taxpayer-tax-assistance-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2016/federal-tax-administration-v-taxpayer-tax-assistance-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1087-2014/residence-permit-revocation-and-denial-of-appointed-counsel-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2014/residence-permit-revocation-and-denial-of-appointed-counsel-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1087-2014/residence-permit-revocation-and-denial-of-appointed-counsel-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1087-2014/residence-permit-revocation-and-denial-of-appointed-counsel-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1087-2014/residence-permit-revocation-and-denial-of-appointed-counsel-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2014/residence-permit-revocation-and-denial-of-appointed-counsel-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1087-2013/municipality-liable-for-teacher-s-lab-explosion-injury-subrogation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2013/municipality-liable-for-teacher-s-lab-explosion-injury-subrogation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1087-2013/municipality-liable-for-teacher-s-lab-explosion-injury-subrogation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1087-2013/municipality-liable-for-teacher-s-lab-explosion-injury-subrogation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1087-2013/municipality-liable-for-teacher-s-lab-explosion-injury-subrogation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1087-2013/municipality-liable-for-teacher-s-lab-explosion-injury-subrogation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2019/firearm-seizure-challenge-following-cannabis-conviction-and-forensic-evaluation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2019/firearm-seizure-challenge-following-cannabis-conviction-and-forensic-evaluation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2019/firearm-seizure-challenge-following-cannabis-conviction-and-forensic-evaluation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2019/firearm-seizure-challenge-following-cannabis-conviction-and-forensic-evaluation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2019/firearm-seizure-challenge-following-cannabis-conviction-and-forensic-evaluation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2019/firearm-seizure-challenge-following-cannabis-conviction-and-forensic-evaluation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2018/tax-assessment-appeal-dismissed-for-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2018/tax-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2018/tax-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2018/tax-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2018/tax-assessment-appeal-dismissed-for-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2018/tax-assessment-appeal-dismissed-for-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2017/losing-bidder-challenges-cantonal-public-works-contract-award-over-price-shifts-and-parameter-changes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2017/losing-bidder-challenges-cantonal-public-works-contract-award-over-price-shifts-and-parameter-changes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2017/losing-bidder-challenges-cantonal-public-works-contract-award-over-price-shifts-and-parameter-changes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2017/losing-bidder-challenges-cantonal-public-works-contract-award-over-price-shifts-and-parameter-changes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2017/losing-bidder-challenges-cantonal-public-works-contract-award-over-price-shifts-and-parameter-changes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2017/losing-bidder-challenges-cantonal-public-works-contract-award-over-price-shifts-and-parameter-changes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2016/executor-sanctioned-for-breaches-of-professional-duties-to-heiress</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2016/executor-sanctioned-for-breaches-of-professional-duties-to-heiress"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2016/executor-sanctioned-for-breaches-of-professional-duties-to-heiress"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2016/executor-sanctioned-for-breaches-of-professional-duties-to-heiress"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2016/executor-sanctioned-for-breaches-of-professional-duties-to-heiress"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2016/executor-sanctioned-for-breaches-of-professional-duties-to-heiress"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2015/turkish-national-expulsion-over-criminal-record-upheld-despite-long-swiss-residency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2015/turkish-national-expulsion-over-criminal-record-upheld-despite-long-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2015/turkish-national-expulsion-over-criminal-record-upheld-despite-long-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2015/turkish-national-expulsion-over-criminal-record-upheld-despite-long-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2015/turkish-national-expulsion-over-criminal-record-upheld-despite-long-swiss-residency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2015/turkish-national-expulsion-over-criminal-record-upheld-despite-long-swiss-residency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2014/federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-drug-trafficking-conviction"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2013/comlot-jurisdiction-over-unauthorized-lottery-ticket-sales</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2013/comlot-jurisdiction-over-unauthorized-lottery-ticket-sales"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2013/comlot-jurisdiction-over-unauthorized-lottery-ticket-sales"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2013/comlot-jurisdiction-over-unauthorized-lottery-ticket-sales"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2013/comlot-jurisdiction-over-unauthorized-lottery-ticket-sales"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2013/comlot-jurisdiction-over-unauthorized-lottery-ticket-sales"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1086-2012/guernsey-investment-vehicle-tax-liability-in-switzerland-based-on-actual-management</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2012/guernsey-investment-vehicle-tax-liability-in-switzerland-based-on-actual-management"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1086-2012/guernsey-investment-vehicle-tax-liability-in-switzerland-based-on-actual-management"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1086-2012/guernsey-investment-vehicle-tax-liability-in-switzerland-based-on-actual-management"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1086-2012/guernsey-investment-vehicle-tax-liability-in-switzerland-based-on-actual-management"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1086-2012/guernsey-investment-vehicle-tax-liability-in-switzerland-based-on-actual-management"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2019/museum-operator-vs-city-regarding-foundation-and-property-transfer</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2019/museum-operator-vs-city-regarding-foundation-and-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2019/museum-operator-vs-city-regarding-foundation-and-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2019/museum-operator-vs-city-regarding-foundation-and-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2019/museum-operator-vs-city-regarding-foundation-and-property-transfer"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2019/museum-operator-vs-city-regarding-foundation-and-property-transfer"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2018/waste-management-tax-invoice-appeal-on-incidental-referral-decision-admissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2018/waste-management-tax-invoice-appeal-on-incidental-referral-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2018/waste-management-tax-invoice-appeal-on-incidental-referral-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2018/waste-management-tax-invoice-appeal-on-incidental-referral-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2018/waste-management-tax-invoice-appeal-on-incidental-referral-decision-admissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2018/waste-management-tax-invoice-appeal-on-incidental-referral-decision-admissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2017/swiss-federal-supreme-court-upholds-expulsion-of-moroccan-mother-and-daughter-following-marital-separation-due-to-insufficient-proof-of-major-personal-reasons</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2017/swiss-federal-supreme-court-upholds-expulsion-of-moroccan-mother-and-daughter-following-marital-separation-due-to-insufficient-proof-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2017/swiss-federal-supreme-court-upholds-expulsion-of-moroccan-mother-and-daughter-following-marital-separation-due-to-insufficient-proof-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2017/swiss-federal-supreme-court-upholds-expulsion-of-moroccan-mother-and-daughter-following-marital-separation-due-to-insufficient-proof-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2017/swiss-federal-supreme-court-upholds-expulsion-of-moroccan-mother-and-daughter-following-marital-separation-due-to-insufficient-proof-of-major-personal-reasons"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2017/swiss-federal-supreme-court-upholds-expulsion-of-moroccan-mother-and-daughter-following-marital-separation-due-to-insufficient-proof-of-major-personal-reasons"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-application-regarding-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-application-regarding-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-application-regarding-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-application-regarding-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-application-regarding-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2016/swiss-federal-supreme-court-upholds-revocation-of-residence-permit-due-to-fraudulent-application-regarding-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2015/ecuadorian-national-residence-permit-renewal-despite-separation-and-social-assistance-dependency</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2015/ecuadorian-national-residence-permit-renewal-despite-separation-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2015/ecuadorian-national-residence-permit-renewal-despite-separation-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2015/ecuadorian-national-residence-permit-renewal-despite-separation-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2015/ecuadorian-national-residence-permit-renewal-despite-separation-and-social-assistance-dependency"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2015/ecuadorian-national-residence-permit-renewal-despite-separation-and-social-assistance-dependency"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2014/kosovo-national-drug-trafficker-s-residence-permit-revocation-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2014/kosovo-national-drug-trafficker-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2014/kosovo-national-drug-trafficker-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2014/kosovo-national-drug-trafficker-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2014/kosovo-national-drug-trafficker-s-residence-permit-revocation-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2014/kosovo-national-drug-trafficker-s-residence-permit-revocation-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2013/heirs-v-relative-option-to-purchase-contingent-upon-farm-enterprise-classification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2013/heirs-v-relative-option-to-purchase-contingent-upon-farm-enterprise-classification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2013/heirs-v-relative-option-to-purchase-contingent-upon-farm-enterprise-classification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2013/heirs-v-relative-option-to-purchase-contingent-upon-farm-enterprise-classification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2013/heirs-v-relative-option-to-purchase-contingent-upon-farm-enterprise-classification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2013/heirs-v-relative-option-to-purchase-contingent-upon-farm-enterprise-classification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1085-2012/father-v-cantonal-decision-on-family-reunification-for-daughter-b</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2012/father-v-cantonal-decision-on-family-reunification-for-daughter-b"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1085-2012/father-v-cantonal-decision-on-family-reunification-for-daughter-b"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1085-2012/father-v-cantonal-decision-on-family-reunification-for-daughter-b"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1085-2012/father-v-cantonal-decision-on-family-reunification-for-daughter-b"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1085-2012/father-v-cantonal-decision-on-family-reunification-for-daughter-b"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2019/petitioner-s-appeal-on-advance-cost-dismissed-due-to-insufficient-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2019/petitioner-s-appeal-on-advance-cost-dismissed-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2019/petitioner-s-appeal-on-advance-cost-dismissed-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2019/petitioner-s-appeal-on-advance-cost-dismissed-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2019/petitioner-s-appeal-on-advance-cost-dismissed-due-to-insufficient-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2019/petitioner-s-appeal-on-advance-cost-dismissed-due-to-insufficient-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2018/federal-supreme-court-dismisses-appeal-on-humanitarian-visa-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2018/federal-supreme-court-dismisses-appeal-on-humanitarian-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2018/federal-supreme-court-dismisses-appeal-on-humanitarian-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2018/federal-supreme-court-dismisses-appeal-on-humanitarian-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2018/federal-supreme-court-dismisses-appeal-on-humanitarian-visa-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2018/federal-supreme-court-dismisses-appeal-on-humanitarian-visa-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2017/lawyer-s-professional-domicile-and-independence-in-shared-office-space-over-contractual-terms</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2017/lawyer-s-professional-domicile-and-independence-in-shared-office-space-over-contractual-terms"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2017/lawyer-s-professional-domicile-and-independence-in-shared-office-space-over-contractual-terms"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2017/lawyer-s-professional-domicile-and-independence-in-shared-office-space-over-contractual-terms"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2017/lawyer-s-professional-domicile-and-independence-in-shared-office-space-over-contractual-terms"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2017/lawyer-s-professional-domicile-and-independence-in-shared-office-space-over-contractual-terms"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2016/municipality-sewage-fee-calculation-by-zoned-drainage-coefficient-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2016/municipality-sewage-fee-calculation-by-zoned-drainage-coefficient-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2016/municipality-sewage-fee-calculation-by-zoned-drainage-coefficient-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2016/municipality-sewage-fee-calculation-by-zoned-drainage-coefficient-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2016/municipality-sewage-fee-calculation-by-zoned-drainage-coefficient-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2016/municipality-sewage-fee-calculation-by-zoned-drainage-coefficient-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2015/son-s-request-to-lift-medical-secrecy-for-inheritance-dispute-records</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2015/son-s-request-to-lift-medical-secrecy-for-inheritance-dispute-records"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2015/son-s-request-to-lift-medical-secrecy-for-inheritance-dispute-records"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2015/son-s-request-to-lift-medical-secrecy-for-inheritance-dispute-records"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2015/son-s-request-to-lift-medical-secrecy-for-inheritance-dispute-records"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2015/son-s-request-to-lift-medical-secrecy-for-inheritance-dispute-records"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2014/appeal-dismissed-for-failure-to-challenge-ground-of-inadmissibility-non-payment-of-cost-advance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2014/appeal-dismissed-for-failure-to-challenge-ground-of-inadmissibility-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2014/appeal-dismissed-for-failure-to-challenge-ground-of-inadmissibility-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2014/appeal-dismissed-for-failure-to-challenge-ground-of-inadmissibility-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2014/appeal-dismissed-for-failure-to-challenge-ground-of-inadmissibility-non-payment-of-cost-advance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2014/appeal-dismissed-for-failure-to-challenge-ground-of-inadmissibility-non-payment-of-cost-advance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2013/company-in-liquidation-v-executive-council-federal-court-appeal-on-non-entry-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2013/company-in-liquidation-v-executive-council-federal-court-appeal-on-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2013/company-in-liquidation-v-executive-council-federal-court-appeal-on-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2013/company-in-liquidation-v-executive-council-federal-court-appeal-on-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2013/company-in-liquidation-v-executive-council-federal-court-appeal-on-non-entry-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2013/company-in-liquidation-v-executive-council-federal-court-appeal-on-non-entry-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1084-2012/iraqi-national-v-switzerland-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2012/iraqi-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1084-2012/iraqi-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1084-2012/iraqi-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1084-2012/iraqi-national-v-switzerland-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1084-2012/iraqi-national-v-switzerland-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2019/dominican-national-residence-permit-extension-denial-appeal-struck-down-for-inadequate-legal-reasoning</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2019/dominican-national-residence-permit-extension-denial-appeal-struck-down-for-inadequate-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2019/dominican-national-residence-permit-extension-denial-appeal-struck-down-for-inadequate-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2019/dominican-national-residence-permit-extension-denial-appeal-struck-down-for-inadequate-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2019/dominican-national-residence-permit-extension-denial-appeal-struck-down-for-inadequate-legal-reasoning"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2019/dominican-national-residence-permit-extension-denial-appeal-struck-down-for-inadequate-legal-reasoning"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2018/psychiatrist-s-disputed-classification-of-office-condominium-as-commercial-asset</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2018/psychiatrist-s-disputed-classification-of-office-condominium-as-commercial-asset"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2018/psychiatrist-s-disputed-classification-of-office-condominium-as-commercial-asset"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2018/psychiatrist-s-disputed-classification-of-office-condominium-as-commercial-asset"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2018/psychiatrist-s-disputed-classification-of-office-condominium-as-commercial-asset"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2018/psychiatrist-s-disputed-classification-of-office-condominium-as-commercial-asset"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2017/attorney-registration-refused-based-on-lack-of-independence-and-professional-secrecy-violations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2017/attorney-registration-refused-based-on-lack-of-independence-and-professional-secrecy-violations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2017/attorney-registration-refused-based-on-lack-of-independence-and-professional-secrecy-violations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2017/attorney-registration-refused-based-on-lack-of-independence-and-professional-secrecy-violations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2017/attorney-registration-refused-based-on-lack-of-independence-and-professional-secrecy-violations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2017/attorney-registration-refused-based-on-lack-of-independence-and-professional-secrecy-violations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2016/family-reunification-of-adult-children-with-severely-impaired-father-in-switzerland</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2016/family-reunification-of-adult-children-with-severely-impaired-father-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2016/family-reunification-of-adult-children-with-severely-impaired-father-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2016/family-reunification-of-adult-children-with-severely-impaired-father-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2016/family-reunification-of-adult-children-with-severely-impaired-father-in-switzerland"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2016/family-reunification-of-adult-children-with-severely-impaired-father-in-switzerland"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2015/company-tax-remission-appeal-dismissed-for-lack-of-standing-and-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2015/company-tax-remission-appeal-dismissed-for-lack-of-standing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2015/company-tax-remission-appeal-dismissed-for-lack-of-standing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2015/company-tax-remission-appeal-dismissed-for-lack-of-standing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2015/company-tax-remission-appeal-dismissed-for-lack-of-standing-and-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2015/company-tax-remission-appeal-dismissed-for-lack-of-standing-and-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2014/forfeiture-of-withholding-tax-refund-due-to-untimely-declaration</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2014/forfeiture-of-withholding-tax-refund-due-to-untimely-declaration"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2014/forfeiture-of-withholding-tax-refund-due-to-untimely-declaration"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2014/forfeiture-of-withholding-tax-refund-due-to-untimely-declaration"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2014/forfeiture-of-withholding-tax-refund-due-to-untimely-declaration"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2014/forfeiture-of-withholding-tax-refund-due-to-untimely-declaration"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1083-2012/surgeon-s-disciplinary-warning-upheld-for-undue-influence-on-patient-s-physiotherapy-choice</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2012/surgeon-s-disciplinary-warning-upheld-for-undue-influence-on-patient-s-physiotherapy-choice"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1083-2012/surgeon-s-disciplinary-warning-upheld-for-undue-influence-on-patient-s-physiotherapy-choice"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1083-2012/surgeon-s-disciplinary-warning-upheld-for-undue-influence-on-patient-s-physiotherapy-choice"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1083-2012/surgeon-s-disciplinary-warning-upheld-for-undue-influence-on-patient-s-physiotherapy-choice"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1083-2012/surgeon-s-disciplinary-warning-upheld-for-undue-influence-on-patient-s-physiotherapy-choice"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2019/taxpayer-pension-deduction-intertemporal-offset-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2019/taxpayer-pension-deduction-intertemporal-offset-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2019/taxpayer-pension-deduction-intertemporal-offset-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2019/taxpayer-pension-deduction-intertemporal-offset-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2019/taxpayer-pension-deduction-intertemporal-offset-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2019/taxpayer-pension-deduction-intertemporal-offset-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2018/weapon-seizure-appeal-dismissed-due-to-service-jurisdiction-and-unpaid-costs</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2018/weapon-seizure-appeal-dismissed-due-to-service-jurisdiction-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2018/weapon-seizure-appeal-dismissed-due-to-service-jurisdiction-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2018/weapon-seizure-appeal-dismissed-due-to-service-jurisdiction-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2018/weapon-seizure-appeal-dismissed-due-to-service-jurisdiction-and-unpaid-costs"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2018/weapon-seizure-appeal-dismissed-due-to-service-jurisdiction-and-unpaid-costs"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2017/serbian-national-s-residence-permit-refusal-upheld-due-to-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2017/serbian-national-s-residence-permit-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2017/serbian-national-s-residence-permit-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2017/serbian-national-s-residence-permit-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2017/serbian-national-s-residence-permit-refusal-upheld-due-to-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2017/serbian-national-s-residence-permit-refusal-upheld-due-to-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2016/acquisition-of-swiss-holiday-property-by-foreign-national-geographic-restriction-vs-intra-foreigner-exemption</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2016/acquisition-of-swiss-holiday-property-by-foreign-national-geographic-restriction-vs-intra-foreigner-exemption"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2016/acquisition-of-swiss-holiday-property-by-foreign-national-geographic-restriction-vs-intra-foreigner-exemption"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2016/acquisition-of-swiss-holiday-property-by-foreign-national-geographic-restriction-vs-intra-foreigner-exemption"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2016/acquisition-of-swiss-holiday-property-by-foreign-national-geographic-restriction-vs-intra-foreigner-exemption"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2016/acquisition-of-swiss-holiday-property-by-foreign-national-geographic-restriction-vs-intra-foreigner-exemption"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2015/corporation-v-tax-office-suspension-of-tax-revision-pending-remission-demands</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2015/corporation-v-tax-office-suspension-of-tax-revision-pending-remission-demands"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2015/corporation-v-tax-office-suspension-of-tax-revision-pending-remission-demands"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2015/corporation-v-tax-office-suspension-of-tax-revision-pending-remission-demands"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2015/corporation-v-tax-office-suspension-of-tax-revision-pending-remission-demands"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2015/corporation-v-tax-office-suspension-of-tax-revision-pending-remission-demands"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2014/federal-tax-administration-v-company-reversal-of-prior-tax-deductions-on-shareholding-value-adjustments</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2014/federal-tax-administration-v-company-reversal-of-prior-tax-deductions-on-shareholding-value-adjustments"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2014/federal-tax-administration-v-company-reversal-of-prior-tax-deductions-on-shareholding-value-adjustments"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2014/federal-tax-administration-v-company-reversal-of-prior-tax-deductions-on-shareholding-value-adjustments"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2014/federal-tax-administration-v-company-reversal-of-prior-tax-deductions-on-shareholding-value-adjustments"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2014/federal-tax-administration-v-company-reversal-of-prior-tax-deductions-on-shareholding-value-adjustments"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2013/holding-company-sale-price-vs-subsequent-resale-establishes-hidden-profit-distribution</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2013/holding-company-sale-price-vs-subsequent-resale-establishes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2013/holding-company-sale-price-vs-subsequent-resale-establishes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2013/holding-company-sale-price-vs-subsequent-resale-establishes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2013/holding-company-sale-price-vs-subsequent-resale-establishes-hidden-profit-distribution"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2013/holding-company-sale-price-vs-subsequent-resale-establishes-hidden-profit-distribution"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1082-2012/tagesmutter-wage-deductibility-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2012/tagesmutter-wage-deductibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1082-2012/tagesmutter-wage-deductibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1082-2012/tagesmutter-wage-deductibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1082-2012/tagesmutter-wage-deductibility-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1082-2012/tagesmutter-wage-deductibility-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2019/case-of-ivory-coast-national-regarding-residence-permit-and-procedural-deficiency-in-federal-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2019/case-of-ivory-coast-national-regarding-residence-permit-and-procedural-deficiency-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2019/case-of-ivory-coast-national-regarding-residence-permit-and-procedural-deficiency-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2019/case-of-ivory-coast-national-regarding-residence-permit-and-procedural-deficiency-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2019/case-of-ivory-coast-national-regarding-residence-permit-and-procedural-deficiency-in-federal-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2019/case-of-ivory-coast-national-regarding-residence-permit-and-procedural-deficiency-in-federal-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2018/tax-assessment-based-on-unencumbered-land-value-despite-discounted-sale-price-in-development-right-merger</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2018/tax-assessment-based-on-unencumbered-land-value-despite-discounted-sale-price-in-development-right-merger"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2018/tax-assessment-based-on-unencumbered-land-value-despite-discounted-sale-price-in-development-right-merger"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2018/tax-assessment-based-on-unencumbered-land-value-despite-discounted-sale-price-in-development-right-merger"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2018/tax-assessment-based-on-unencumbered-land-value-despite-discounted-sale-price-in-development-right-merger"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2018/tax-assessment-based-on-unencumbered-land-value-despite-discounted-sale-price-in-development-right-merger"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2017/moroccan-national-s-residence-permit-renewal-denial-upheld-due-to-lack-of-parental-ties-and-conduct</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2017/moroccan-national-s-residence-permit-renewal-denial-upheld-due-to-lack-of-parental-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2017/moroccan-national-s-residence-permit-renewal-denial-upheld-due-to-lack-of-parental-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2017/moroccan-national-s-residence-permit-renewal-denial-upheld-due-to-lack-of-parental-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2017/moroccan-national-s-residence-permit-renewal-denial-upheld-due-to-lack-of-parental-ties-and-conduct"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2017/moroccan-national-s-residence-permit-renewal-denial-upheld-due-to-lack-of-parental-ties-and-conduct"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2015/cantonal-tax-administration-v-taxpayer-on-real-estate-profit-tax-calculation-for-sale-to-controlled-entity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2015/cantonal-tax-administration-v-taxpayer-on-real-estate-profit-tax-calculation-for-sale-to-controlled-entity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2015/cantonal-tax-administration-v-taxpayer-on-real-estate-profit-tax-calculation-for-sale-to-controlled-entity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2015/cantonal-tax-administration-v-taxpayer-on-real-estate-profit-tax-calculation-for-sale-to-controlled-entity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2015/cantonal-tax-administration-v-taxpayer-on-real-estate-profit-tax-calculation-for-sale-to-controlled-entity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2015/cantonal-tax-administration-v-taxpayer-on-real-estate-profit-tax-calculation-for-sale-to-controlled-entity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2014/tunisian-national-s-residence-permit-revocation-upheld-despite-children</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2014/tunisian-national-s-residence-permit-revocation-upheld-despite-children"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2014/tunisian-national-s-residence-permit-revocation-upheld-despite-children"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2014/tunisian-national-s-residence-permit-revocation-upheld-despite-children"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2014/tunisian-national-s-residence-permit-revocation-upheld-despite-children"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2014/tunisian-national-s-residence-permit-revocation-upheld-despite-children"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2013/taxation-of-inherited-real-estate-sales-as-income-from-independent-activity</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2013/taxation-of-inherited-real-estate-sales-as-income-from-independent-activity"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2013/taxation-of-inherited-real-estate-sales-as-income-from-independent-activity"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2013/taxation-of-inherited-real-estate-sales-as-income-from-independent-activity"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2013/taxation-of-inherited-real-estate-sales-as-income-from-independent-activity"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2013/taxation-of-inherited-real-estate-sales-as-income-from-independent-activity"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1081-2012/revocation-of-settlement-permit-based-on-sham-marriage-and-refusal-of-dna-testing</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2012/revocation-of-settlement-permit-based-on-sham-marriage-and-refusal-of-dna-testing"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1081-2012/revocation-of-settlement-permit-based-on-sham-marriage-and-refusal-of-dna-testing"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1081-2012/revocation-of-settlement-permit-based-on-sham-marriage-and-refusal-of-dna-testing"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1081-2012/revocation-of-settlement-permit-based-on-sham-marriage-and-refusal-of-dna-testing"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1081-2012/revocation-of-settlement-permit-based-on-sham-marriage-and-refusal-of-dna-testing"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2019/turkish-national-sham-marriage-residency-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2019/turkish-national-sham-marriage-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2019/turkish-national-sham-marriage-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2019/turkish-national-sham-marriage-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2019/turkish-national-sham-marriage-residency-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2019/turkish-national-sham-marriage-residency-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2018/federal-supreme-court-dismisses-inadmissible-tax-appeal-regarding-withdrawn-proceedings-and-counsel-fees</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2018/federal-supreme-court-dismisses-inadmissible-tax-appeal-regarding-withdrawn-proceedings-and-counsel-fees"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2018/federal-supreme-court-dismisses-inadmissible-tax-appeal-regarding-withdrawn-proceedings-and-counsel-fees"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2018/federal-supreme-court-dismisses-inadmissible-tax-appeal-regarding-withdrawn-proceedings-and-counsel-fees"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2018/federal-supreme-court-dismisses-inadmissible-tax-appeal-regarding-withdrawn-proceedings-and-counsel-fees"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2018/federal-supreme-court-dismisses-inadmissible-tax-appeal-regarding-withdrawn-proceedings-and-counsel-fees"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2017/lucerne-public-contract-bidder-s-interim-relief-application-dismissed-for-lack-of-main-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2017/lucerne-public-contract-bidder-s-interim-relief-application-dismissed-for-lack-of-main-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2017/lucerne-public-contract-bidder-s-interim-relief-application-dismissed-for-lack-of-main-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2017/lucerne-public-contract-bidder-s-interim-relief-application-dismissed-for-lack-of-main-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2017/lucerne-public-contract-bidder-s-interim-relief-application-dismissed-for-lack-of-main-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2017/lucerne-public-contract-bidder-s-interim-relief-application-dismissed-for-lack-of-main-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2016/tax-loss-carryforward-and-child-deductions-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2016/tax-loss-carryforward-and-child-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2016/tax-loss-carryforward-and-child-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2016/tax-loss-carryforward-and-child-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2016/tax-loss-carryforward-and-child-deductions-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2016/tax-loss-carryforward-and-child-deductions-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2015/liquidation-dividend-distribution-tax-procedure-and-retroactive-legislation-on-default-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2015/liquidation-dividend-distribution-tax-procedure-and-retroactive-legislation-on-default-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2015/liquidation-dividend-distribution-tax-procedure-and-retroactive-legislation-on-default-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2015/liquidation-dividend-distribution-tax-procedure-and-retroactive-legislation-on-default-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2015/liquidation-dividend-distribution-tax-procedure-and-retroactive-legislation-on-default-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2015/liquidation-dividend-distribution-tax-procedure-and-retroactive-legislation-on-default-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2014/pension-fund-real-estate-loss-set-off-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2014/pension-fund-real-estate-loss-set-off-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2014/pension-fund-real-estate-loss-set-off-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2014/pension-fund-real-estate-loss-set-off-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2014/pension-fund-real-estate-loss-set-off-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2014/pension-fund-real-estate-loss-set-off-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1080-2012/swissmedic-approval-refusal-upheld-in-local-anesthetic-case</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2012/swissmedic-approval-refusal-upheld-in-local-anesthetic-case"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1080-2012/swissmedic-approval-refusal-upheld-in-local-anesthetic-case"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1080-2012/swissmedic-approval-refusal-upheld-in-local-anesthetic-case"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1080-2012/swissmedic-approval-refusal-upheld-in-local-anesthetic-case"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1080-2012/swissmedic-approval-refusal-upheld-in-local-anesthetic-case"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2025/detention-pending-deportation-upheld-denial-of-free-legal-assistance-overturned</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2025/detention-pending-deportation-upheld-denial-of-free-legal-assistance-overturned"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2025/detention-pending-deportation-upheld-denial-of-free-legal-assistance-overturned"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2025/detention-pending-deportation-upheld-denial-of-free-legal-assistance-overturned"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2025/detention-pending-deportation-upheld-denial-of-free-legal-assistance-overturned"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2025/detention-pending-deportation-upheld-denial-of-free-legal-assistance-overturned"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2024/india-v-switzerland-double-taxation-agreement-assistance-appeal-declined</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2024/india-v-switzerland-double-taxation-agreement-assistance-appeal-declined"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2024/india-v-switzerland-double-taxation-agreement-assistance-appeal-declined"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2024/india-v-switzerland-double-taxation-agreement-assistance-appeal-declined"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2024/india-v-switzerland-double-taxation-agreement-assistance-appeal-declined"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2024/india-v-switzerland-double-taxation-agreement-assistance-appeal-declined"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2023/dominican-national-v-switzerland-deportation-order-upheld-despite-family-ties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2023/dominican-national-v-switzerland-deportation-order-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2023/dominican-national-v-switzerland-deportation-order-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2023/dominican-national-v-switzerland-deportation-order-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2023/dominican-national-v-switzerland-deportation-order-upheld-despite-family-ties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2023/dominican-national-v-switzerland-deportation-order-upheld-despite-family-ties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2021/swiss-federal-supreme-court-dismisses-challenge-to-expired-mask-mandate-ordinance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2021/swiss-federal-supreme-court-dismisses-challenge-to-expired-mask-mandate-ordinance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2021/swiss-federal-supreme-court-dismisses-challenge-to-expired-mask-mandate-ordinance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2021/swiss-federal-supreme-court-dismisses-challenge-to-expired-mask-mandate-ordinance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2021/swiss-federal-supreme-court-dismisses-challenge-to-expired-mask-mandate-ordinance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2021/swiss-federal-supreme-court-dismisses-challenge-to-expired-mask-mandate-ordinance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2020/german-citizen-v-switzerland-interpretation-of-permanent-incapacity-to-work-under-eu-efta-fma</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2020/german-citizen-v-switzerland-interpretation-of-permanent-incapacity-to-work-under-eu-efta-fma"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2020/german-citizen-v-switzerland-interpretation-of-permanent-incapacity-to-work-under-eu-efta-fma"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2020/german-citizen-v-switzerland-interpretation-of-permanent-incapacity-to-work-under-eu-efta-fma"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2020/german-citizen-v-switzerland-interpretation-of-permanent-incapacity-to-work-under-eu-efta-fma"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2020/german-citizen-v-switzerland-interpretation-of-permanent-incapacity-to-work-under-eu-efta-fma"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2019/asylum-seeker-s-damages-claim-against-cantonal-authorities-rejected</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2019/asylum-seeker-s-damages-claim-against-cantonal-authorities-rejected"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2019/asylum-seeker-s-damages-claim-against-cantonal-authorities-rejected"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2019/asylum-seeker-s-damages-claim-against-cantonal-authorities-rejected"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2019/asylum-seeker-s-damages-claim-against-cantonal-authorities-rejected"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2019/asylum-seeker-s-damages-claim-against-cantonal-authorities-rejected"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2018/revocation-of-refugee-s-residence-permit-for-severe-criminal-recidivism</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2018/revocation-of-refugee-s-residence-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2018/revocation-of-refugee-s-residence-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2018/revocation-of-refugee-s-residence-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2018/revocation-of-refugee-s-residence-permit-for-severe-criminal-recidivism"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2018/revocation-of-refugee-s-residence-permit-for-severe-criminal-recidivism"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2017/owner-appeal-dismissed-for-animal-welfare-violations-regarding-injured-horse</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2017/owner-appeal-dismissed-for-animal-welfare-violations-regarding-injured-horse"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2017/owner-appeal-dismissed-for-animal-welfare-violations-regarding-injured-horse"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2017/owner-appeal-dismissed-for-animal-welfare-violations-regarding-injured-horse"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2017/owner-appeal-dismissed-for-animal-welfare-violations-regarding-injured-horse"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2017/owner-appeal-dismissed-for-animal-welfare-violations-regarding-injured-horse"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2016/revocation-of-residence-permit-following-severe-financial-crimes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2016/revocation-of-residence-permit-following-severe-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2016/revocation-of-residence-permit-following-severe-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2016/revocation-of-residence-permit-following-severe-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2016/revocation-of-residence-permit-following-severe-financial-crimes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2016/revocation-of-residence-permit-following-severe-financial-crimes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2015/late-appeal-dismissed-due-to-lack-of-diligence-in-finding-new-counsel</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2015/late-appeal-dismissed-due-to-lack-of-diligence-in-finding-new-counsel"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2015/late-appeal-dismissed-due-to-lack-of-diligence-in-finding-new-counsel"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2015/late-appeal-dismissed-due-to-lack-of-diligence-in-finding-new-counsel"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2015/late-appeal-dismissed-due-to-lack-of-diligence-in-finding-new-counsel"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2015/late-appeal-dismissed-due-to-lack-of-diligence-in-finding-new-counsel"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2014/albanian-national-v-switzerland-denial-of-residence-permit-upheld-due-to-severe-criminal-convictions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2014/albanian-national-v-switzerland-denial-of-residence-permit-upheld-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2014/albanian-national-v-switzerland-denial-of-residence-permit-upheld-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2014/albanian-national-v-switzerland-denial-of-residence-permit-upheld-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2014/albanian-national-v-switzerland-denial-of-residence-permit-upheld-due-to-severe-criminal-convictions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2014/albanian-national-v-switzerland-denial-of-residence-permit-upheld-due-to-severe-criminal-convictions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2013/federal-tax-administration-v-corporate-shell-sale-tax-liability</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2013/federal-tax-administration-v-corporate-shell-sale-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2013/federal-tax-administration-v-corporate-shell-sale-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2013/federal-tax-administration-v-corporate-shell-sale-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2013/federal-tax-administration-v-corporate-shell-sale-tax-liability"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2013/federal-tax-administration-v-corporate-shell-sale-tax-liability"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2012/bosnian-citizen-v-switzerland-challenge-to-non-extension-of-residence-permit-following-separation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2012/bosnian-citizen-v-switzerland-challenge-to-non-extension-of-residence-permit-following-separation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2012/bosnian-citizen-v-switzerland-challenge-to-non-extension-of-residence-permit-following-separation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2012/bosnian-citizen-v-switzerland-challenge-to-non-extension-of-residence-permit-following-separation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2012/bosnian-citizen-v-switzerland-challenge-to-non-extension-of-residence-permit-following-separation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2012/bosnian-citizen-v-switzerland-challenge-to-non-extension-of-residence-permit-following-separation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2011/taxpayer-denied-capital-gains-tax-deferral-due-to-missed-reinvestment-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2011/taxpayer-denied-capital-gains-tax-deferral-due-to-missed-reinvestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2011/taxpayer-denied-capital-gains-tax-deferral-due-to-missed-reinvestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2011/taxpayer-denied-capital-gains-tax-deferral-due-to-missed-reinvestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2011/taxpayer-denied-capital-gains-tax-deferral-due-to-missed-reinvestment-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2011/taxpayer-denied-capital-gains-tax-deferral-due-to-missed-reinvestment-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2010/taxpayer-residence-change-and-source-tax-calculation-arbitrariness</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2010/taxpayer-residence-change-and-source-tax-calculation-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2010/taxpayer-residence-change-and-source-tax-calculation-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2010/taxpayer-residence-change-and-source-tax-calculation-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2010/taxpayer-residence-change-and-source-tax-calculation-arbitrariness"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2010/taxpayer-residence-change-and-source-tax-calculation-arbitrariness"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2009/taxpayer-s-attempt-to-reopen-discretionary-vat-assessment-denied-due-to-finality-of-prior-ruling</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2009/taxpayer-s-attempt-to-reopen-discretionary-vat-assessment-denied-due-to-finality-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2009/taxpayer-s-attempt-to-reopen-discretionary-vat-assessment-denied-due-to-finality-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2009/taxpayer-s-attempt-to-reopen-discretionary-vat-assessment-denied-due-to-finality-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2009/taxpayer-s-attempt-to-reopen-discretionary-vat-assessment-denied-due-to-finality-of-prior-ruling"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2009/taxpayer-s-attempt-to-reopen-discretionary-vat-assessment-denied-due-to-finality-of-prior-ruling"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2008/taxpayer-appeal-deadline-reinstatement-refused-due-to-lack-of-diligence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2008/taxpayer-appeal-deadline-reinstatement-refused-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2008/taxpayer-appeal-deadline-reinstatement-refused-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2008/taxpayer-appeal-deadline-reinstatement-refused-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2008/taxpayer-appeal-deadline-reinstatement-refused-due-to-lack-of-diligence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2008/taxpayer-appeal-deadline-reinstatement-refused-due-to-lack-of-diligence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_108-2007/applicant-v-state-regarding-extension-of-deportation-custody</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2007/applicant-v-state-regarding-extension-of-deportation-custody"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_108-2007/applicant-v-state-regarding-extension-of-deportation-custody"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_108-2007/applicant-v-state-regarding-extension-of-deportation-custody"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_108-2007/applicant-v-state-regarding-extension-of-deportation-custody"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_108-2007/applicant-v-state-regarding-extension-of-deportation-custody"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2019/geneva-secularism-law-state-agent-expression-public-manifestations-and-religious-freedom-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2019/geneva-secularism-law-state-agent-expression-public-manifestations-and-religious-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2019/geneva-secularism-law-state-agent-expression-public-manifestations-and-religious-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2019/geneva-secularism-law-state-agent-expression-public-manifestations-and-religious-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2019/geneva-secularism-law-state-agent-expression-public-manifestations-and-religious-freedom-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2019/geneva-secularism-law-state-agent-expression-public-manifestations-and-religious-freedom-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2018/turkish-national-s-residence-permit-non-renewal-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2018/turkish-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2018/turkish-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2018/turkish-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2018/turkish-national-s-residence-permit-non-renewal-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2018/turkish-national-s-residence-permit-non-renewal-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2017/taxpayer-appeal-against-late-filing-penalty-dismissed-for-insufficient-substantiation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2017/taxpayer-appeal-against-late-filing-penalty-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2017/taxpayer-appeal-against-late-filing-penalty-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2017/taxpayer-appeal-against-late-filing-penalty-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2017/taxpayer-appeal-against-late-filing-penalty-dismissed-for-insufficient-substantiation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2017/taxpayer-appeal-against-late-filing-penalty-dismissed-for-insufficient-substantiation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2016/swiss-importer-transaction-value-vs-market-value-for-import-vat-assessment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2016/swiss-importer-transaction-value-vs-market-value-for-import-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2016/swiss-importer-transaction-value-vs-market-value-for-import-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2016/swiss-importer-transaction-value-vs-market-value-for-import-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2016/swiss-importer-transaction-value-vs-market-value-for-import-vat-assessment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2016/swiss-importer-transaction-value-vs-market-value-for-import-vat-assessment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2015/company-v-federal-tax-administration-withholding-tax-declaration-interest</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2015/company-v-federal-tax-administration-withholding-tax-declaration-interest"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2015/company-v-federal-tax-administration-withholding-tax-declaration-interest"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2015/company-v-federal-tax-administration-withholding-tax-declaration-interest"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2015/company-v-federal-tax-administration-withholding-tax-declaration-interest"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2015/company-v-federal-tax-administration-withholding-tax-declaration-interest"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2014/federal-supreme-court-refuses-appeal-against-interlocutory-referral-decision-on-vat-group-banking-lump-sum</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2014/federal-supreme-court-refuses-appeal-against-interlocutory-referral-decision-on-vat-group-banking-lump-sum"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2014/federal-supreme-court-refuses-appeal-against-interlocutory-referral-decision-on-vat-group-banking-lump-sum"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2014/federal-supreme-court-refuses-appeal-against-interlocutory-referral-decision-on-vat-group-banking-lump-sum"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2014/federal-supreme-court-refuses-appeal-against-interlocutory-referral-decision-on-vat-group-banking-lump-sum"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2014/federal-supreme-court-refuses-appeal-against-interlocutory-referral-decision-on-vat-group-banking-lump-sum"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1079-2012/student-v-public-school-swimming-lessons-religious-exemption-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2012/student-v-public-school-swimming-lessons-religious-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1079-2012/student-v-public-school-swimming-lessons-religious-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1079-2012/student-v-public-school-swimming-lessons-religious-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1079-2012/student-v-public-school-swimming-lessons-religious-exemption-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1079-2012/student-v-public-school-swimming-lessons-religious-exemption-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1078-2019/stiftung-a-v-cantonal-administrative-tribunal-award-challenge</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2019/stiftung-a-v-cantonal-administrative-tribunal-award-challenge"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1078-2019/stiftung-a-v-cantonal-administrative-tribunal-award-challenge"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1078-2019/stiftung-a-v-cantonal-administrative-tribunal-award-challenge"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1078-2019/stiftung-a-v-cantonal-administrative-tribunal-award-challenge"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2019/stiftung-a-v-cantonal-administrative-tribunal-award-challenge"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1078-2018/senegalese-national-v-cantonal-court-deportation-detention-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2018/senegalese-national-v-cantonal-court-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1078-2018/senegalese-national-v-cantonal-court-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1078-2018/senegalese-national-v-cantonal-court-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1078-2018/senegalese-national-v-cantonal-court-deportation-detention-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2018/senegalese-national-v-cantonal-court-deportation-detention-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1078-2017/applicant-v-state-secretariat-for-migration-and-federal-administrative-court-statelessness-recognition-and-legal-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2017/applicant-v-state-secretariat-for-migration-and-federal-administrative-court-statelessness-recognition-and-legal-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1078-2017/applicant-v-state-secretariat-for-migration-and-federal-administrative-court-statelessness-recognition-and-legal-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1078-2017/applicant-v-state-secretariat-for-migration-and-federal-administrative-court-statelessness-recognition-and-legal-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1078-2017/applicant-v-state-secretariat-for-migration-and-federal-administrative-court-statelessness-recognition-and-legal-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2017/applicant-v-state-secretariat-for-migration-and-federal-administrative-court-statelessness-recognition-and-legal-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1078-2016/spousal-tax-liability-calculation-and-limitation-period</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2016/spousal-tax-liability-calculation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1078-2016/spousal-tax-liability-calculation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1078-2016/spousal-tax-liability-calculation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1078-2016/spousal-tax-liability-calculation-and-limitation-period"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2016/spousal-tax-liability-calculation-and-limitation-period"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1078-2015/spanish-company-v-federal-tax-administration-reimbursement-of-withholding-tax</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2015/spanish-company-v-federal-tax-administration-reimbursement-of-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1078-2015/spanish-company-v-federal-tax-administration-reimbursement-of-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1078-2015/spanish-company-v-federal-tax-administration-reimbursement-of-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1078-2015/spanish-company-v-federal-tax-administration-reimbursement-of-withholding-tax"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2015/spanish-company-v-federal-tax-administration-reimbursement-of-withholding-tax"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1078-2014/procurement-exclusion-over-formal-document-defect-remanded</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2014/procurement-exclusion-over-formal-document-defect-remanded"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1078-2014/procurement-exclusion-over-formal-document-defect-remanded"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1078-2014/procurement-exclusion-over-formal-document-defect-remanded"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1078-2014/procurement-exclusion-over-formal-document-defect-remanded"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1078-2014/procurement-exclusion-over-formal-document-defect-remanded"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1077-2019/taxpayer-appeal-inadmissibility-due-to-procedural-focus-discrepancy</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2019/taxpayer-appeal-inadmissibility-due-to-procedural-focus-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1077-2019/taxpayer-appeal-inadmissibility-due-to-procedural-focus-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1077-2019/taxpayer-appeal-inadmissibility-due-to-procedural-focus-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1077-2019/taxpayer-appeal-inadmissibility-due-to-procedural-focus-discrepancy"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2019/taxpayer-appeal-inadmissibility-due-to-procedural-focus-discrepancy"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1077-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminality</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1077-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1077-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1077-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminality"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2018/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-serious-criminality"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1077-2017/turkish-national-v-revocation-of-residence-permit-based-on-sham-marriage</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2017/turkish-national-v-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1077-2017/turkish-national-v-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1077-2017/turkish-national-v-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1077-2017/turkish-national-v-revocation-of-residence-permit-based-on-sham-marriage"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2017/turkish-national-v-revocation-of-residence-permit-based-on-sham-marriage"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1077-2015/taxpayer-challenge-to-denial-of-limited-partnership-loss-deduction-due-to-unsubstantiated-cash-contributions</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2015/taxpayer-challenge-to-denial-of-limited-partnership-loss-deduction-due-to-unsubstantiated-cash-contributions"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1077-2015/taxpayer-challenge-to-denial-of-limited-partnership-loss-deduction-due-to-unsubstantiated-cash-contributions"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1077-2015/taxpayer-challenge-to-denial-of-limited-partnership-loss-deduction-due-to-unsubstantiated-cash-contributions"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1077-2015/taxpayer-challenge-to-denial-of-limited-partnership-loss-deduction-due-to-unsubstantiated-cash-contributions"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2015/taxpayer-challenge-to-denial-of-limited-partnership-loss-deduction-due-to-unsubstantiated-cash-contributions"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1077-2012/taxpayer-vat-assessment-based-on-sparkling-wine-sales-ratio-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2012/taxpayer-vat-assessment-based-on-sparkling-wine-sales-ratio-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1077-2012/taxpayer-vat-assessment-based-on-sparkling-wine-sales-ratio-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1077-2012/taxpayer-vat-assessment-based-on-sparkling-wine-sales-ratio-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1077-2012/taxpayer-vat-assessment-based-on-sparkling-wine-sales-ratio-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1077-2012/taxpayer-vat-assessment-based-on-sparkling-wine-sales-ratio-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2019/turkish-national-residence-permit-appeal-deadline-restoration-denial</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2019/turkish-national-residence-permit-appeal-deadline-restoration-denial"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2019/turkish-national-residence-permit-appeal-deadline-restoration-denial"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2019/turkish-national-residence-permit-appeal-deadline-restoration-denial"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2019/turkish-national-residence-permit-appeal-deadline-restoration-denial"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2019/turkish-national-residence-permit-appeal-deadline-restoration-denial"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2018/swiss-resident-challenges-mutual-assistance-request-for-information-to-sweden</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2018/swiss-resident-challenges-mutual-assistance-request-for-information-to-sweden"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2018/swiss-resident-challenges-mutual-assistance-request-for-information-to-sweden"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2018/swiss-resident-challenges-mutual-assistance-request-for-information-to-sweden"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2018/swiss-resident-challenges-mutual-assistance-request-for-information-to-sweden"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2018/swiss-resident-challenges-mutual-assistance-request-for-information-to-sweden"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2017/hydropower-concessionaire-water-fee-reduction-request-and-appealability-of-interim-remand-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2017/hydropower-concessionaire-water-fee-reduction-request-and-appealability-of-interim-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2017/hydropower-concessionaire-water-fee-reduction-request-and-appealability-of-interim-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2017/hydropower-concessionaire-water-fee-reduction-request-and-appealability-of-interim-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2017/hydropower-concessionaire-water-fee-reduction-request-and-appealability-of-interim-remand-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2017/hydropower-concessionaire-water-fee-reduction-request-and-appealability-of-interim-remand-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2016/bosnian-national-challenges-refusal-to-extend-residence-permit-after-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2016/bosnian-national-challenges-refusal-to-extend-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2016/bosnian-national-challenges-refusal-to-extend-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2016/bosnian-national-challenges-refusal-to-extend-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2016/bosnian-national-challenges-refusal-to-extend-residence-permit-after-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2016/bosnian-national-challenges-refusal-to-extend-residence-permit-after-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2015/swiss-company-v-tax-administration-reverse-charge-on-foreign-laboratory-services</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2015/swiss-company-v-tax-administration-reverse-charge-on-foreign-laboratory-services"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2015/swiss-company-v-tax-administration-reverse-charge-on-foreign-laboratory-services"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2015/swiss-company-v-tax-administration-reverse-charge-on-foreign-laboratory-services"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2015/swiss-company-v-tax-administration-reverse-charge-on-foreign-laboratory-services"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2015/swiss-company-v-tax-administration-reverse-charge-on-foreign-laboratory-services"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2014/bkw-uebertragungsnetz-ag-v-swissgrid-ag-interest-rate-on-recalculated-electricity-grid-costs-2009</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2014/bkw-uebertragungsnetz-ag-v-swissgrid-ag-interest-rate-on-recalculated-electricity-grid-costs-2009"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2014/bkw-uebertragungsnetz-ag-v-swissgrid-ag-interest-rate-on-recalculated-electricity-grid-costs-2009"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2014/bkw-uebertragungsnetz-ag-v-swissgrid-ag-interest-rate-on-recalculated-electricity-grid-costs-2009"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2014/bkw-uebertragungsnetz-ag-v-swissgrid-ag-interest-rate-on-recalculated-electricity-grid-costs-2009"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2014/bkw-uebertragungsnetz-ag-v-swissgrid-ag-interest-rate-on-recalculated-electricity-grid-costs-2009"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2013/swiss-federal-supreme-court-upholds-permit-revocation-due-to-severe-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2013/swiss-federal-supreme-court-upholds-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2013/swiss-federal-supreme-court-upholds-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2013/swiss-federal-supreme-court-upholds-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2013/swiss-federal-supreme-court-upholds-permit-revocation-due-to-severe-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2013/swiss-federal-supreme-court-upholds-permit-revocation-due-to-severe-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1076-2012/swiss-federal-court-upholds-municipal-second-home-tax-targeting-underutilized-properties</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2012/swiss-federal-court-upholds-municipal-second-home-tax-targeting-underutilized-properties"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1076-2012/swiss-federal-court-upholds-municipal-second-home-tax-targeting-underutilized-properties"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1076-2012/swiss-federal-court-upholds-municipal-second-home-tax-targeting-underutilized-properties"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1076-2012/swiss-federal-court-upholds-municipal-second-home-tax-targeting-underutilized-properties"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1076-2012/swiss-federal-court-upholds-municipal-second-home-tax-targeting-underutilized-properties"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2019/swiss-supreme-court-upholds-revocation-of-work-permit-for-kosovan-national-and-family</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2019/swiss-supreme-court-upholds-revocation-of-work-permit-for-kosovan-national-and-family"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2019/swiss-supreme-court-upholds-revocation-of-work-permit-for-kosovan-national-and-family"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2019/swiss-supreme-court-upholds-revocation-of-work-permit-for-kosovan-national-and-family"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2019/swiss-supreme-court-upholds-revocation-of-work-permit-for-kosovan-national-and-family"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2019/swiss-supreme-court-upholds-revocation-of-work-permit-for-kosovan-national-and-family"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2018/couple-v-cantonal-administrative-tribunal-procedural-inadmissibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2018/couple-v-cantonal-administrative-tribunal-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2018/couple-v-cantonal-administrative-tribunal-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2018/couple-v-cantonal-administrative-tribunal-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2018/couple-v-cantonal-administrative-tribunal-procedural-inadmissibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2018/couple-v-cantonal-administrative-tribunal-procedural-inadmissibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2017/taxpayer-fails-to-prove-exit-from-construction-consortium-for-tax-purposes</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2017/taxpayer-fails-to-prove-exit-from-construction-consortium-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2017/taxpayer-fails-to-prove-exit-from-construction-consortium-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2017/taxpayer-fails-to-prove-exit-from-construction-consortium-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2017/taxpayer-fails-to-prove-exit-from-construction-consortium-for-tax-purposes"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2017/taxpayer-fails-to-prove-exit-from-construction-consortium-for-tax-purposes"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2016/doctor-tax-evasion-and-penalty-affirmation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2016/doctor-tax-evasion-and-penalty-affirmation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2016/doctor-tax-evasion-and-penalty-affirmation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2016/doctor-tax-evasion-and-penalty-affirmation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2016/doctor-tax-evasion-and-penalty-affirmation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2016/doctor-tax-evasion-and-penalty-affirmation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2015/federal-supreme-court-upholds-denial-of-residency-for-family-reunification-due-to-reliance-on-social-welfare</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2015/federal-supreme-court-upholds-denial-of-residency-for-family-reunification-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2015/federal-supreme-court-upholds-denial-of-residency-for-family-reunification-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2015/federal-supreme-court-upholds-denial-of-residency-for-family-reunification-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2015/federal-supreme-court-upholds-denial-of-residency-for-family-reunification-due-to-reliance-on-social-welfare"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2015/federal-supreme-court-upholds-denial-of-residency-for-family-reunification-due-to-reliance-on-social-welfare"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2014/taxpayer-challenge-to-inadmissible-appeal-over-missed-advance-cost-payment-deadline</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2014/taxpayer-challenge-to-inadmissible-appeal-over-missed-advance-cost-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2014/taxpayer-challenge-to-inadmissible-appeal-over-missed-advance-cost-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2014/taxpayer-challenge-to-inadmissible-appeal-over-missed-advance-cost-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2014/taxpayer-challenge-to-inadmissible-appeal-over-missed-advance-cost-payment-deadline"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2014/taxpayer-challenge-to-inadmissible-appeal-over-missed-advance-cost-payment-deadline"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2013/residence-permit-non-renewal-and-expulsion-of-convicted-individual</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2013/residence-permit-non-renewal-and-expulsion-of-convicted-individual"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2013/residence-permit-non-renewal-and-expulsion-of-convicted-individual"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2013/residence-permit-non-renewal-and-expulsion-of-convicted-individual"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2013/residence-permit-non-renewal-and-expulsion-of-convicted-individual"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2013/residence-permit-non-renewal-and-expulsion-of-convicted-individual"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1075-2012/serbian-national-s-late-appeal-on-residence-permit-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2012/serbian-national-s-late-appeal-on-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1075-2012/serbian-national-s-late-appeal-on-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1075-2012/serbian-national-s-late-appeal-on-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1075-2012/serbian-national-s-late-appeal-on-residence-permit-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1075-2012/serbian-national-s-late-appeal-on-residence-permit-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2019/swiss-federal-supreme-court-upholds-rejection-of-revoked-permit-holder-s-return-request</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2019/swiss-federal-supreme-court-upholds-rejection-of-revoked-permit-holder-s-return-request"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2019/swiss-federal-supreme-court-upholds-rejection-of-revoked-permit-holder-s-return-request"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2019/swiss-federal-supreme-court-upholds-rejection-of-revoked-permit-holder-s-return-request"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2019/swiss-federal-supreme-court-upholds-rejection-of-revoked-permit-holder-s-return-request"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2019/swiss-federal-supreme-court-upholds-rejection-of-revoked-permit-holder-s-return-request"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2018/couple-v-cantonal-tax-appeals-court-cost-advance-non-payment</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2018/couple-v-cantonal-tax-appeals-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2018/couple-v-cantonal-tax-appeals-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2018/couple-v-cantonal-tax-appeals-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2018/couple-v-cantonal-tax-appeals-court-cost-advance-non-payment"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2018/couple-v-cantonal-tax-appeals-court-cost-advance-non-payment"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2017/foreign-national-s-residence-permit-revocation-challenge-dismissed</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2017/foreign-national-s-residence-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2017/foreign-national-s-residence-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2017/foreign-national-s-residence-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2017/foreign-national-s-residence-permit-revocation-challenge-dismissed"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2017/foreign-national-s-residence-permit-revocation-challenge-dismissed"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2016/foundation-fee-legality-challenge-upheld</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2016/foundation-fee-legality-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2016/foundation-fee-legality-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2016/foundation-fee-legality-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2016/foundation-fee-legality-challenge-upheld"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2016/foundation-fee-legality-challenge-upheld"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2015/attorney-disciplinary-proceedings-appealability-by-complainant-denied</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2015/attorney-disciplinary-proceedings-appealability-by-complainant-denied"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2015/attorney-disciplinary-proceedings-appealability-by-complainant-denied"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2015/attorney-disciplinary-proceedings-appealability-by-complainant-denied"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2015/attorney-disciplinary-proceedings-appealability-by-complainant-denied"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2015/attorney-disciplinary-proceedings-appealability-by-complainant-denied"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2014/revocation-of-residence-permit-due-to-serious-violent-crime</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2014/revocation-of-residence-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2014/revocation-of-residence-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2014/revocation-of-residence-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2014/revocation-of-residence-permit-due-to-serious-violent-crime"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2014/revocation-of-residence-permit-due-to-serious-violent-crime"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1074-2012/cuban-national-deportation-upheld-despite-new-family-ties-due-to-criminal-history</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2012/cuban-national-deportation-upheld-despite-new-family-ties-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1074-2012/cuban-national-deportation-upheld-despite-new-family-ties-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1074-2012/cuban-national-deportation-upheld-despite-new-family-ties-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1074-2012/cuban-national-deportation-upheld-despite-new-family-ties-due-to-criminal-history"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1074-2012/cuban-national-deportation-upheld-despite-new-family-ties-due-to-criminal-history"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2019/student-loan-denial-and-application-of-cantonal-subsidy-law</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2019/student-loan-denial-and-application-of-cantonal-subsidy-law"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2019/student-loan-denial-and-application-of-cantonal-subsidy-law"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2019/student-loan-denial-and-application-of-cantonal-subsidy-law"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2019/student-loan-denial-and-application-of-cantonal-subsidy-law"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2019/student-loan-denial-and-application-of-cantonal-subsidy-law"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2018/swiss-company-tax-reassessment-for-hidden-profit-distribution-and-tax-evasion</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2018/swiss-company-tax-reassessment-for-hidden-profit-distribution-and-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2018/swiss-company-tax-reassessment-for-hidden-profit-distribution-and-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2018/swiss-company-tax-reassessment-for-hidden-profit-distribution-and-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2018/swiss-company-tax-reassessment-for-hidden-profit-distribution-and-tax-evasion"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2018/swiss-company-tax-reassessment-for-hidden-profit-distribution-and-tax-evasion"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2017/federal-tribunal-upholds-revocation-of-eu-efta-residence-permit-due-to-loss-of-employment-and-reliance-on-social-assistance</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2017/federal-tribunal-upholds-revocation-of-eu-efta-residence-permit-due-to-loss-of-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2017/federal-tribunal-upholds-revocation-of-eu-efta-residence-permit-due-to-loss-of-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2017/federal-tribunal-upholds-revocation-of-eu-efta-residence-permit-due-to-loss-of-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2017/federal-tribunal-upholds-revocation-of-eu-efta-residence-permit-due-to-loss-of-employment-and-reliance-on-social-assistance"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2017/federal-tribunal-upholds-revocation-of-eu-efta-residence-permit-due-to-loss-of-employment-and-reliance-on-social-assistance"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2016/grid-operator-entitlement-to-cost-reimbursement-in-electricity-tariff-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2016/grid-operator-entitlement-to-cost-reimbursement-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2016/grid-operator-entitlement-to-cost-reimbursement-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2016/grid-operator-entitlement-to-cost-reimbursement-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2016/grid-operator-entitlement-to-cost-reimbursement-in-electricity-tariff-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2016/grid-operator-entitlement-to-cost-reimbursement-in-electricity-tariff-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2015/senegalese-national-v-switzerland-refusal-to-renew-residence-permit-post-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2015/senegalese-national-v-switzerland-refusal-to-renew-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2015/senegalese-national-v-switzerland-refusal-to-renew-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2015/senegalese-national-v-switzerland-refusal-to-renew-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2015/senegalese-national-v-switzerland-refusal-to-renew-residence-permit-post-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2015/senegalese-national-v-switzerland-refusal-to-renew-residence-permit-post-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2014/federal-court-annuls-sanctions-on-cow-owners-for-unsanctioned-fight</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2014/federal-court-annuls-sanctions-on-cow-owners-for-unsanctioned-fight"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2014/federal-court-annuls-sanctions-on-cow-owners-for-unsanctioned-fight"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2014/federal-court-annuls-sanctions-on-cow-owners-for-unsanctioned-fight"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2014/federal-court-annuls-sanctions-on-cow-owners-for-unsanctioned-fight"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2014/federal-court-annuls-sanctions-on-cow-owners-for-unsanctioned-fight"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2013/taxpayer-tuition-deduction-for-post-graduate-master-s-in-international-taxation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2013/taxpayer-tuition-deduction-for-post-graduate-master-s-in-international-taxation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2013/taxpayer-tuition-deduction-for-post-graduate-master-s-in-international-taxation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2013/taxpayer-tuition-deduction-for-post-graduate-master-s-in-international-taxation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2013/taxpayer-tuition-deduction-for-post-graduate-master-s-in-international-taxation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2013/taxpayer-tuition-deduction-for-post-graduate-master-s-in-international-taxation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1073-2012/swiss-federal-court-upholds-rejection-of-deadline-reinstatement-for-expulsion-objection</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2012/swiss-federal-court-upholds-rejection-of-deadline-reinstatement-for-expulsion-objection"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1073-2012/swiss-federal-court-upholds-rejection-of-deadline-reinstatement-for-expulsion-objection"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1073-2012/swiss-federal-court-upholds-rejection-of-deadline-reinstatement-for-expulsion-objection"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1073-2012/swiss-federal-court-upholds-rejection-of-deadline-reinstatement-for-expulsion-objection"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1073-2012/swiss-federal-court-upholds-rejection-of-deadline-reinstatement-for-expulsion-objection"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2019/swiss-federal-supreme-court-upholds-revocation-of-settlement-permit-due-to-extensive-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2018/swiss-supreme-court-upholds-expulsion-of-kosovan-national-despite-domestic-violence-claims</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2018/swiss-supreme-court-upholds-expulsion-of-kosovan-national-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2018/swiss-supreme-court-upholds-expulsion-of-kosovan-national-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2018/swiss-supreme-court-upholds-expulsion-of-kosovan-national-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2018/swiss-supreme-court-upholds-expulsion-of-kosovan-national-despite-domestic-violence-claims"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2018/swiss-supreme-court-upholds-expulsion-of-kosovan-national-despite-domestic-violence-claims"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2017/appeal-regarding-partial-revocation-of-agricultural-operation-recognition-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2017/appeal-regarding-partial-revocation-of-agricultural-operation-recognition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2017/appeal-regarding-partial-revocation-of-agricultural-operation-recognition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2017/appeal-regarding-partial-revocation-of-agricultural-operation-recognition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2017/appeal-regarding-partial-revocation-of-agricultural-operation-recognition-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2017/appeal-regarding-partial-revocation-of-agricultural-operation-recognition-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2016/kosovan-national-v-cantonal-court-residence-permit-refusal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2016/kosovan-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2016/kosovan-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2016/kosovan-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2016/kosovan-national-v-cantonal-court-residence-permit-refusal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2016/kosovan-national-v-cantonal-court-residence-permit-refusal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2015/algerian-national-deportation-challenge-over-repatriation-feasibility</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2015/algerian-national-deportation-challenge-over-repatriation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2015/algerian-national-deportation-challenge-over-repatriation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2015/algerian-national-deportation-challenge-over-repatriation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2015/algerian-national-deportation-challenge-over-repatriation-feasibility"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2015/algerian-national-deportation-challenge-over-repatriation-feasibility"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2014/tunisian-national-v-switzerland-hardship-residence-permit-extension-due-to-proven-domestic-violence</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2014/tunisian-national-v-switzerland-hardship-residence-permit-extension-due-to-proven-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2014/tunisian-national-v-switzerland-hardship-residence-permit-extension-due-to-proven-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2014/tunisian-national-v-switzerland-hardship-residence-permit-extension-due-to-proven-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2014/tunisian-national-v-switzerland-hardship-residence-permit-extension-due-to-proven-domestic-violence"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2014/tunisian-national-v-switzerland-hardship-residence-permit-extension-due-to-proven-domestic-violence"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2013/appeal-regarding-residence-permit-based-on-extreme-hardship-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2013/appeal-regarding-residence-permit-based-on-extreme-hardship-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2013/appeal-regarding-residence-permit-based-on-extreme-hardship-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2013/appeal-regarding-residence-permit-based-on-extreme-hardship-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2013/appeal-regarding-residence-permit-based-on-extreme-hardship-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2013/appeal-regarding-residence-permit-based-on-extreme-hardship-inadmissible"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1072-2012/appeal-against-entry-ban-and-sis-alert-dismissed-for-inadmissibility-and-lack-of-justification</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2012/appeal-against-entry-ban-and-sis-alert-dismissed-for-inadmissibility-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1072-2012/appeal-against-entry-ban-and-sis-alert-dismissed-for-inadmissibility-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1072-2012/appeal-against-entry-ban-and-sis-alert-dismissed-for-inadmissibility-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1072-2012/appeal-against-entry-ban-and-sis-alert-dismissed-for-inadmissibility-and-lack-of-justification"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1072-2012/appeal-against-entry-ban-and-sis-alert-dismissed-for-inadmissibility-and-lack-of-justification"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2020/shareholder-tax-liability-upheld-on-constructive-dividends</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2020/shareholder-tax-liability-upheld-on-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2020/shareholder-tax-liability-upheld-on-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2020/shareholder-tax-liability-upheld-on-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2020/shareholder-tax-liability-upheld-on-constructive-dividends"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2020/shareholder-tax-liability-upheld-on-constructive-dividends"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2018/bank-share-issuance-tax-liability-and-valuation-dispute</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2018/bank-share-issuance-tax-liability-and-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2018/bank-share-issuance-tax-liability-and-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2018/bank-share-issuance-tax-liability-and-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2018/bank-share-issuance-tax-liability-and-valuation-dispute"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2018/bank-share-issuance-tax-liability-and-valuation-dispute"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2017/syrian-asylum-seekers-appeal-inadmissible-against-migration-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2017/syrian-asylum-seekers-appeal-inadmissible-against-migration-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2017/syrian-asylum-seekers-appeal-inadmissible-against-migration-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2017/syrian-asylum-seekers-appeal-inadmissible-against-migration-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2017/syrian-asylum-seekers-appeal-inadmissible-against-migration-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2017/syrian-asylum-seekers-appeal-inadmissible-against-migration-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2016/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-serious-criminal-record</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2016/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2016/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2016/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2016/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-serious-criminal-record"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2016/revocation-of-settlement-permit-upheld-despite-family-ties-due-to-serious-criminal-record"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2015/cameroonian-national-v-switzerland-residence-permit-extension-denial-after-second-divorce</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2015/cameroonian-national-v-switzerland-residence-permit-extension-denial-after-second-divorce"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2015/cameroonian-national-v-switzerland-residence-permit-extension-denial-after-second-divorce"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2015/cameroonian-national-v-switzerland-residence-permit-extension-denial-after-second-divorce"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2015/cameroonian-national-v-switzerland-residence-permit-extension-denial-after-second-divorce"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2015/cameroonian-national-v-switzerland-residence-permit-extension-denial-after-second-divorce"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2014/kosovo-national-s-delayed-family-reunification-claim-rejected-by-swiss-federal-supreme-court</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2014/kosovo-national-s-delayed-family-reunification-claim-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2014/kosovo-national-s-delayed-family-reunification-claim-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2014/kosovo-national-s-delayed-family-reunification-claim-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2014/kosovo-national-s-delayed-family-reunification-claim-rejected-by-swiss-federal-supreme-court"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2014/kosovo-national-s-delayed-family-reunification-claim-rejected-by-swiss-federal-supreme-court"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2013/gambian-national-v-switzerland-drug-offenses-justify-non-renewal-of-residence-permit-over-family-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2013/gambian-national-v-switzerland-drug-offenses-justify-non-renewal-of-residence-permit-over-family-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2013/gambian-national-v-switzerland-drug-offenses-justify-non-renewal-of-residence-permit-over-family-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2013/gambian-national-v-switzerland-drug-offenses-justify-non-renewal-of-residence-permit-over-family-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2013/gambian-national-v-switzerland-drug-offenses-justify-non-renewal-of-residence-permit-over-family-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2013/gambian-national-v-switzerland-drug-offenses-justify-non-renewal-of-residence-permit-over-family-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1071-2012/company-v-executor-regarding-withholding-tax-regress-and-statute-of-limitations</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2012/company-v-executor-regarding-withholding-tax-regress-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1071-2012/company-v-executor-regarding-withholding-tax-regress-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1071-2012/company-v-executor-regarding-withholding-tax-regress-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1071-2012/company-v-executor-regarding-withholding-tax-regress-and-statute-of-limitations"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1071-2012/company-v-executor-regarding-withholding-tax-regress-and-statute-of-limitations"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2020/school-assignment-dispute-and-denial-of-interim-measures-appeal</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2020/school-assignment-dispute-and-denial-of-interim-measures-appeal"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2020/school-assignment-dispute-and-denial-of-interim-measures-appeal"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2020/school-assignment-dispute-and-denial-of-interim-measures-appeal"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2020/school-assignment-dispute-and-denial-of-interim-measures-appeal"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2020/school-assignment-dispute-and-denial-of-interim-measures-appeal"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2019/kazakh-national-settlement-permit-appeal-rejected-no-legal-right-to-permit</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2019/kazakh-national-settlement-permit-appeal-rejected-no-legal-right-to-permit"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2019/kazakh-national-settlement-permit-appeal-rejected-no-legal-right-to-permit"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2019/kazakh-national-settlement-permit-appeal-rejected-no-legal-right-to-permit"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2019/kazakh-national-settlement-permit-appeal-rejected-no-legal-right-to-permit"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2019/kazakh-national-settlement-permit-appeal-rejected-no-legal-right-to-permit"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2018/son-s-family-reunification-despite-father-s-missed-deadline-due-to-mother-s-permit-change</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2018/son-s-family-reunification-despite-father-s-missed-deadline-due-to-mother-s-permit-change"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2018/son-s-family-reunification-despite-father-s-missed-deadline-due-to-mother-s-permit-change"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2018/son-s-family-reunification-despite-father-s-missed-deadline-due-to-mother-s-permit-change"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2018/son-s-family-reunification-despite-father-s-missed-deadline-due-to-mother-s-permit-change"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2018/son-s-family-reunification-despite-father-s-missed-deadline-due-to-mother-s-permit-change"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2016/swiss-nationals-acquiring-property-previously-subject-to-attempted-circumvention-of-lex-koller</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2016/swiss-nationals-acquiring-property-previously-subject-to-attempted-circumvention-of-lex-koller"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2016/swiss-nationals-acquiring-property-previously-subject-to-attempted-circumvention-of-lex-koller"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2016/swiss-nationals-acquiring-property-previously-subject-to-attempted-circumvention-of-lex-koller"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2016/swiss-nationals-acquiring-property-previously-subject-to-attempted-circumvention-of-lex-koller"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2016/swiss-nationals-acquiring-property-previously-subject-to-attempted-circumvention-of-lex-koller"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2015/dog-confiscation-and-proportionality-of-property-rights</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2015/dog-confiscation-and-proportionality-of-property-rights"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2015/dog-confiscation-and-proportionality-of-property-rights"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2015/dog-confiscation-and-proportionality-of-property-rights"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2015/dog-confiscation-and-proportionality-of-property-rights"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2015/dog-confiscation-and-proportionality-of-property-rights"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2013/applicant-v-federal-supreme-court-on-detention-pending-deportation</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2013/applicant-v-federal-supreme-court-on-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2013/applicant-v-federal-supreme-court-on-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2013/applicant-v-federal-supreme-court-on-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2013/applicant-v-federal-supreme-court-on-detention-pending-deportation"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2013/applicant-v-federal-supreme-court-on-detention-pending-deportation"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_1070-2012/nigerian-national-v-state-stay-of-deportation-rejection-pending-permit-application-based-on-new-child</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2012/nigerian-national-v-state-stay-of-deportation-rejection-pending-permit-application-based-on-new-child"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_1070-2012/nigerian-national-v-state-stay-of-deportation-rejection-pending-permit-application-based-on-new-child"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_1070-2012/nigerian-national-v-state-stay-of-deportation-rejection-pending-permit-application-based-on-new-child"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_1070-2012/nigerian-national-v-state-stay-of-deportation-rejection-pending-permit-application-based-on-new-child"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_1070-2012/nigerian-national-v-state-stay-of-deportation-rejection-pending-permit-application-based-on-new-child"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_107-2025</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_107-2025"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_107-2025"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_107-2025"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_107-2025"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_107-2025"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_107-2024/ultra-light-aircraft-owners-v-federal-office-of-civil-aviation-denial-of-justice-for-lack-of-formal-decision</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_107-2024/ultra-light-aircraft-owners-v-federal-office-of-civil-aviation-denial-of-justice-for-lack-of-formal-decision"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_107-2024/ultra-light-aircraft-owners-v-federal-office-of-civil-aviation-denial-of-justice-for-lack-of-formal-decision"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_107-2024/ultra-light-aircraft-owners-v-federal-office-of-civil-aviation-denial-of-justice-for-lack-of-formal-decision"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_107-2024/ultra-light-aircraft-owners-v-federal-office-of-civil-aviation-denial-of-justice-for-lack-of-formal-decision"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_107-2024/ultra-light-aircraft-owners-v-federal-office-of-civil-aviation-denial-of-justice-for-lack-of-formal-decision"/>
  </url>
  <url>
    <loc>https://legislator.ch/de/sources/case/ch/bger/2C_107-2023/chinese-national-s-appeal-regarding-refused-residence-permit-for-lucrative-activity-in-switzerland-inadmissible</loc>
    <lastmod>2026-08-22</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/case/ch/bger/2C_107-2023/chinese-national-s-appeal-regarding-refused-residence-permit-for-lucrative-activity-in-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="fr" href="https://legislator.ch/fr/sources/case/ch/bger/2C_107-2023/chinese-national-s-appeal-regarding-refused-residence-permit-for-lucrative-activity-in-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="it" href="https://legislator.ch/it/sources/case/ch/bger/2C_107-2023/chinese-national-s-appeal-regarding-refused-residence-permit-for-lucrative-activity-in-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="en" href="https://legislator.ch/en/sources/case/ch/bger/2C_107-2023/chinese-national-s-appeal-regarding-refused-residence-permit-for-lucrative-activity-in-switzerland-inadmissible"/>
    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/case/ch/bger/2C_107-2023/chinese-national-s-appeal-regarding-refused-residence-permit-for-lucrative-activity-in-switzerland-inadmissible"/>
  </url>
</urlset>